The Bizarre Secret of Narrative Essay Samples for Students

The Bizarre Secret of Narrative Essay Samples for Students Narrative Essay Samples for Students Can Be Fun for Everyone Expository writing is the most prominent when one is writing an expository essay, which might arrive in lots of forms. The exact first step in writing an interesting expository essay is to select an excellent topic. The absolute most important feature to keep in mind when writing an expository essay is that you ought ton't write about your personal opinions. Thirdly, you need to ensure the validity of writing. Introduction essay paragraphs are central in any bit of writing for the reason they give readers advance details about the content and the intention behind the material. Expository essay intends to inform readers about some subject with good evidence. As stated by the context, the amount of your essay might vary. An expository essay outline presupposes a crystal clear structure, which isn't tough to embody. Narrative Essay Samples for Students Secrets Put simply, everything would be dependent on verifiable fact an expository essay. A topic sentence might identify what type of book it's, or the types of readers for whom the book might be of interest and why. In this kind of essay, you should describe something without being metaphoric. The very last thing you would like to do in your own personal narrative essay is confuse your readers. The key issue is to learn from the experience and apply the feedback to generate the next essay better. There are lots of expository essay topics to select from. Expository essays offer more thorough understanding of a specific topic. To put it simply, an expository essay explores all angles of a specific topic in a bid to teach the audience something they may not know. Essay writing is normally practiced is schools. Expository essay topics might be selected by means of a student as inquiry. Essay writing provides a great deal of benefits to students in the academe. Writing an essay is an essential role in academe life. Reading though samples will lower your time later on, since you will begin writing your essay with clear understanding how to compose your own paper. An introduction is easily the most significant part your bit of writing. Now you have a strong, informative, and intriguing introduction it's time to begin with the body paragraphs. As a consequence, their p apers are unstructured and frequently pointless. Persuasive essays should have logical and very clear reasoning supported by facts and arguments. Cause and effect essays are written to supply an explanation of the way in which an action causes a result. The 5-Minute Rule for Narrative Essay Samples for Students If you're going to compose an expository essay, be ready to devote much time hitting books. Every experience affects an individual in some manner. It is not as concerned with controlling the educational procedure, attempting to create circumstances where the student would establish their own objectives and achieve them, while transforming their own self and self-regulating the studying process. Explain why parents are from time to time strict. If you don't wish to compose a lengthy paper, you may use our example of short expository essay writing that you can locate on our website. There's no ideal solution on the best way to compose an effective essay. If this is t he case, you might have a very good beginning to your expository essay. To structure an essay, you should simply adhere to the above mentioned format. The thesis of the expository essay ought to be based on factual information which will be shown in the body of the essay. There are various forms of expository essays. They follow the same rules as most essays. While an expository essay needs to be clear and concise, it may also be lively and engaging. Definitions of Narrative Essay Samples for Students The cost of an essay rides on the quantity of effort the writer has to exert. There are struggles that may easily be eliminated when you're in the early phases of writing your personal narrative essay. The benefits of a quick essay is you may focus on a single side of the situation. Before you commence writing, it is suggested to look at the expectations and needs of the readers. What to Expect From Narrative Essay Samples for Students? Should you need different kinds of statement templates, then you may want to go to our site. After determining what kind of statement you require, start looking for that sort of template on line. With the access to different statement templates online in various file formats, it is now very easy for anybody to make and produce their own statements. Narrative statements are written in chronological order regardless of what form or document they'll be written on, so the readers are going to be able to easily understand the statement made. Look closely at your language as it ought to be eerror-free Imagine your essay is a precious stone and create all its faces shine using an easily readable and authentic language. Secondly, your thoughts ought to be well-organized and supported with the assistance of persuasive evidence. In school, it's an unavoidable truth that you are going to be requested to write something about a topic which sometimes you're so eager to finish. Additionally, there are times when you truly feel like you don't need to write anything.

The Cognitive Therapy And Narrative Therapy Model

Questions: 1. Compare and contrast how two different models of counselling would understand and approach treating Jim. Both the Cognitive Behavioral therapy and Narrative Therapy model are used to help persons with a wide variety of problems (addictions being one) learn how to view their world a bit differently. Cognitive therapy helps people to look at and to change disruptive beliefs which have a detrimental impact on our behaviors, emotions and overall quality of life. Narrative therapy helps people to put more attention on the positive storylines that make up their reality rather than just the negative. Both hold that positive thoughts and positive self-narratives tend to have a positive or advantageous impact on a person’s behaviors and emotions. For Jim treatment approaches with the CBT model would most likely consistent of Cognitive Psychotherapeutic interventions. This type of interventions for Jim would be used to help him focus his attention on the disruptive thoughts and beliefs in his life that lead him to drink. In Jim’s case these thoughts may be directly related to the trauma he suffered as a result of the war, his own father alcoholism and the tension and stress cause from traveling for work and at home. The aim for Jim with this type model of counselling would be to adjust these thoughts and belief so that the no longer are risk factors that bare a substantial negative impact on a Jim’s life. Specific techniques that Jim would likelyShow MoreRelatedTreatment Models Chosen For Comparison1241 Words   |  5 Pages Treatment Models Chosen for Comparison 1. Narrative Therapy the role of the therapist, views of people and their problems, and the approach for helping. Narrative therapy is a way to look at a person’s life story and their struggles from an outside looking in approach. The problems become separate from the individual. Narrative therapy helps the client examine their life story from a strengths perspective. Instead of focusing on the problems the worker helps the client identify their strengthsRead MoreMultiple Theories Influenced The Development Of My Personal Model And Therapeutic Approach For Couples And Families1668 Words   |  7 Pagestheories have influenced the development of my personal model and therapeutic approach to couples and families. Three theories in particular that I draw my therapeutic approach from includes: narrative therapy, emotionally focused couple’s therapy, and attachment theory. I will articulate the theoretical underpinnings of these three theories and integrate them in one cohesive personal model called Emotional Enhanced Attachment Narrative Therapy. This paper will discuss my appr oach in regards to theRead MoreEvidence Based Research : Trauma Focused Cognitive Behavior Therapy1207 Words   |  5 PagesEvidence-based research suggests trauma focused cognitive behavior therapy (TB-CBT) is a particularly effective model to use with individuals who has experienced childhood trauma. TB-CBT is evidence-based; it is a treatment model that was designed to assist children, adolescents, and their families to overcome the damaging effects of traumatic experiences. Eye movement and desensitization and reprocessing (EMDR), is another evidence-based treatment that uses therapy to process distressing memories, withRead MoreCognitive Behavior Therapy ( Cbt )1115 Words   |  5 PagesCognitive Behaviour Theory Cognitive Behaviour Therapy (CBT) is a common practice throughout many countries including Canada, United States, China, Japan, Germany and the Netherlands. However many people do not know what CBT is and how it is used. According to Mayo Clinic in Rochester, Minnesota it describes Cognitive Behaviour therapy as a form of psychotherapy that with the help of a therapist or psychotherapist, allows you to become aware of inaccurate or negative thinking with the purpose thatRead MoreCognitive Behavioral Therapy And Narrative Therapy1706 Words   |  7 PagesThis paper is going to look into two models of intervention that Ben and I think might help him cope with things going on in his every day life. The two that we have chosen are Cognitive-behavioral therapy and Narrative therapy. We will look into both of these and also as we do that we will find out what the role of the social worker is in both cases. Cognitive-behavioral therapy can help you notice the discouraging thoughts that make you feel bad. These thoughts are sometimes called irrationalRead MoreThe Relationship Between Regenerate And Unregenerate Thought Processes Essay1089 Words   |  5 Pagespeople are fundamentally born imperfect; one of the major goals of the therapy assists people to learn to accept their personalities as well as others unconditionally. God s unconditional love for humanity regardless its imperfection is an all-encompassing recurring theme in the Bible. For example, God demonstrated his love for us through the death of his son Jesus when humanity plunged into sin. Similarly, cognitive-based therapy promotes a more realistic view of the self and others, which is in agreementRead MoreCognitive Behavioral Therapy And Narrative Therapy1706 Words   |  7 PagesThis paper is going to look into two models of intervention that Ben and I think might help him cope with things going on in his every day life . The two that we have chosen are Cognitive-behavioral therapy and Narrative therapy. We will look into both of these and also as we do that we will find out what the role of the social worker is in both cases. Cognitive-behavioral therapy can help you notice the discouraging thoughts that make you feel bad. These thoughts are sometimes called irrationalRead MoreAnalysis Of Aaron Beck s Cognitive Behavioral Therapy Essay1348 Words   |  6 PagesTheoretical Summary Aaron Beck developed the cognitive therapy concept in the 1960s. Beck was very ill as a child and perceive his mother to be depressed and unpredictable due to losing two children in their infancy due to illness. Beck graduated from Brown University and Yale Medical School. According to Beck’s daughter Judith, cognitive therapy is based on the ideas of the stoic philosophers in Greece and Rome (Seligman et al, 2014, p. 294) Cognitive Behavioral Therapy was founded by Donald Meichenbaum,Read MoreNarrative Therapy1612 Words   |  7 PagesNarrative therapy is a family counseling approach that continues to evolve and gain popularity in the field of therapy (Chang Nylund, 2013). Given the continued strides of narrative therapy this is a family counseling approach worthy of research. This paper will detail the beginnings of narrative therapy and those responsible for its development. Although White and Epston are the leading figures of narrative therapy many individuals with varyi ng backgrounds and beliefs influenced their thinkingRead MoreFamily Systems Therapy: Four Models1272 Words   |  5 PagesFamily Systems Therapy: Four Models The process of individual therapeutic treatment will often result in heavy invocation of intimate personal relationships, formative experiences and conflict management. These characteristics would ultimately lead to the evolution of family systems therapy, a mode of treatment which recognizes the inherency that familial patterns and inter-relations possess where counseling and treatment are concerned. The school of though revolving around the family systems ideology

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The Effects of Population Growth in China - 1758 Words

Thesis statement : Since the population has grown rapidly since in the past Fifty (5) years, how did the Chinese government deal with the population explosion in the past and how will they deal,with it in the future? Though China is the worlds fifth-largest country in terms of area and the second largest country in Asia, it is the most populous country in the world. There is over one billion Chinese people which is 19 percent of the worlds population and the population still keeps growing. From 2000 to 2010, Chinese population growth is about 6.2% and if we compared the population from 1960 with 2010, the population had grown more than 100%. While half of Chinese people live in the rural areas, the urban population is growing†¦show more content†¦He came up with the one child policy which states the government will give the couples that agree to have only one child the special rewards such as cash bonuses, better housing and better jobs, or pay increases at work. On other hand, the people who have more than one child will face fines, wage cuts, loss of their jobs, and the prospect of social disapproval. To ensure the one child policy, the government publicized many forms of prop aganda athat listed all the advantages of one-child families all over the country. The effects of the one child policy was that more woman have access to birth control in China. About 87 percent of Chinese females and most of the Chinese females of reproductive ages are on contraception that had been chosen by the doctor. This has helped Chinese to control the births. Another method that used to control the number of births is abortion, but the number of female that seeking to do abortion in China is lower than in the United States. This has slowed down Chinas population growth a lot. The birth rate has fallen from 2.1 children per woman to 1.4 children per woman. Due to the one child policy, when the mother find out that they have an daughter, they will do the abortion because they prefer to a son to descend their familys name rather than the daughters. Also may be because the boyShow MoreRelatedChina And China Trade Agreement1668 Words   |  7 PagesAbstract Nowadays, China plays a more and more important role in world economy due to its large population and rapid economy growth. Canada and China are both APEC member, Canada is one of the most developed countries, and China is a developing country that is essential to the world economy. Therefore, by investigating the impact of trade agreement on relationship between the two countries could provide some insights of whether countries should join free trade agreement when they have opportunityRead MoreThe Forecast Of Construction Industry993 Words   |  4 Pagesgovernment has focused it policies on projects and reforms, offering China considerable urban infrastructure opportunities. This means that it is expected that China’s expenditures in construction will continue to grow through 2019, powered by an increase in urban population, continued industrialisation, expanding foreign investment and rising personal income levels. In addition to this, ‘the government’s effort to sustain growth in the manufacturing sector, improve the country’s infrastructure, expandRead MoreIntroduction. In Biology, Human Population Growth Is Defined1661 Words   |  7 PagesIntroduction In biology, human population growth is defined as the increase of the number of individuals per a population. Human population growth can be affected by several different factors such as life expectancy and fertility rates. Life expectancy and fertility rates are the driving forces behind the growth of human population. Life expectancy refers to the average period in which an individual is expected to live. Fertility refers to the number of children a woman will bear within her lifetimeRead MoreThe Growth Of Population Growth Essay1422 Words   |  6 Pagespresent rate of population growth is one of the most significant environmental issues we as humans are facing. The exponential growth at which the population is moving is having direct impacts on climate, energy, poverty, food, the global economy, and politics (Why Population Matters). The world population is currently 7.3 billion people and there is growing doubt that the planet is able to sustain human needs and resource consum ption (Population Concern). The expansion of human population is impactingRead MoreDemographic Analysis Of China And India Essay1611 Words   |  7 PagesDemographic Analysis of China and India Malvika Walia* Assistant professor GGDSD College, Chandigarh +91-98555-78840, malvika.w@gmail.com Abstract Population size and growth has been a subject matter of research oriented people and economists from the time immemorial. It is so because the absorption of resources of a country and people living in the country are closely correlated according to the Malthus theory of Population. Therefore, an attempt has been endeavoured to find initially the demographicRead MoreBeing an ethnic Chinese made me feel interested in the Chinese current situation. According to my1500 Words   |  6 PagesAccording to my research, one out of five of the world’s population lives in China, how can a country have that tremendous population, which is about 1.4 billion people? We have known that overpopulation is not a good thing to be happened in a country, especially in a LEDC. So, did the country government put any effort on controlling the population? In fact, One-child policy is a great law which aim was to control China’s population and let China have more resources. It was introduced to Chinese peopleRead MoreSocial Consequences Of China One Child Policy723 Words   |  3 PagesWhile china One child Policy was aimed for improvement, the policy has caused some serious social consequences. The New England Journal of Medicine s article The Effect of China s One-Child Family Policy after 25 Years discuss the social consequences of Chinas One child policy. The One child policy in china begin when Chinese governments viewed population containment as a benefit for living and economic improvement. They created a one child policy that limits the size of families, the policyRead MoreChina s One Child Policy1745 Words   |  7 Pagesmain purpose was to make sure that China could support its large population with facilities such as healthcare, education, housing, good jobs and most importantly, food. The aim was to reduce pover ty and to improve overall quality of life for the people. China’s one-child policy has led to unintended and negative consequences, such as a diminishing labor force, an aging population, the neglect of basic human rights, and an unbalanced sex ratio gender population. To improve China’s situation, theRead MoreThe Problem of Overpopulation and Poverty664 Words   |  3 Pagesfaces today is that of over-population by humans, (Otherwise, n.d.). Although not all regions of the world are growing equally as fast, the planet is experiencing an explosion in human population. There are more people on the planet than ever before, and the most rapid growth has happened within the last century. According to one source, human population growth is in a J-curve shape, a visualization showing that the increase is sudden and accelerating (Population Growth Over Human History, 2006)Read MorePopulation Dynamics and Its Effects on Climate Change Policy1306 Words   |  5 PagesPopulati on dynamics and its effects of climate change policy Population growth and its effects on climate change have been hotly debated in recent years by scientists and politicians alike. The Fourth Assessment Report of the IPCC has sparked great interest and concern over climate change and how it affects countries differently. The concept of environmental justice has focused on climate change’s unbalanced effects on developing countries, whose populations are more vulnerable to climate change

Compare and Contrast the Ways in Which Prospero Talks to...

The Tempest is about Prospero who is trapped on an island with his daughter Miranda. Prospero used to be the Duke of Milan; he is a magician and controls the spirit Ariel. Ariel was once enslaved to Sycorax how died but her son Caliban is alive. Caliban is part human part beast and he is Prospero’s slave. Prospero has different relationships with each of the characters, so he talks to them differently. Miranda and Prospero enter for the first time in the second scene. Miranda is asking Prospero whether he started the storm and if anyone had been injured. When Prospero talks to Miranda it is very loving, by calling her dear, ‘of thee my dear one’. This is him telling Miranda how much he cares for her. However sometimes when†¦show more content†¦The ‘v’ in veins makes hard sound, this relates to the mood that Prospero is in. When he is angry he appears to be quite insistent,’ speak. Tell me’. This is very authoritive use of language, which contrasts with when he was asking a question before the argument,’ hast thou, spirit, performed to point the tempest that I bade thee?’ When Prospero says this he is being relatively polite to Ariel, whereas in the quote after that he is being arrogant as though Ariel needs his permission to speak. Then Prospero is enraged and he threatens Ariel with putting him back from where he rescued him. This is quite an over reaction from just a simple question that Prospero answers quite calmly once he has finished shouting at Ariel. Prospero is nevertheless very kind to Ariel when he wants something done, ‘hence with diligince’. Here he is warning Ariel to be careful this implies that he is only worried about Ariel when he is using his magic for Prospero. Caliban is Sycorax’s half human, half beast son, and is now Prospero’s slave. We can tell from the way Prospero talks to Caliban that he detests him. One of the first things that Prospero says to Caliban is, ‘thou poisonous slave’. This shows instantly the depth of Prospero’s hatred, not only does he refer to Caliban as ‘slave’ the whole way through but he is also constantly threatening and calling him rude names. All of the offensive names that Prospero uses on Caliban usually refer to some kind ofShow MoreRelatedEssay about Shakespeare’s Characterisation of Caliban1378 Words   |  6 PagesCaliban is arguably one of the most complex characters in Shakespeare’s The Tempest, despite his low position in the social hierarchy. Primarily, we form our first impression of Caliban through what Prospero says about him. Prospero draws parallels between Caliban and his other servant Ariel, who was ‘too delicate’ to perform the ‘abhorred’ commands of the witch Sycorax. He then goes on to compare Ariel with Caliban; â€Å"a freckled whelp hag born – not honoured with/A human shape.† In line 317 of the

Auditing and Assurance Services Companies Business Shareholders

Question: Describe about the Auditing and Assurance Services for Companies Business Shareholders. Answer: Introduction Role of auditors is important to varify the accunting records and financial statements of the companies based on which shareholders, investors, banks and other stakeholders make several decisions.In the situations like the finanical crisis that happened in 2007; the role of auditors and their liabilities also came under the close scrutiny.The period of financial crisis is one of the most difficult and critical time for both organisations as well as auditors. It is because in this period of time, the customer lowering their purchasing until the economy improve, which negatively impacts on the organisations and their market position. At the same time, the global financial crisis also imposes various liabilities on auditors that affect their working practices. During the financial crisis period, many organisations and committees blamed on auditors that the financial crisis is came due to unethical practices of auditors and audit firms (Gordon, 2015). In this way, this paper discusses an ayses the liabilities that may be imposed upon the auditors aftemath of the global financial crisis. Along with this, this report also provides some recommendations to improve the auditors liabilities during the global financial crisis situation. Financial Crisis In 2007, there was a huge financial crisis that erupted due to sub prime loans in the US and other developed economies with the credit crunch.The crisis started in the US but very soon, it snowballed to become a world financial crisis and that also, one of the worst crises of all time. In this situation, many organisation, committees, and individuals believed that global financial crisis had come due to trust deficit and fear of US investors in the value of sub-prime loans and other related mortagage based securities, which caused a liquidity crisis. After this, the federal bank introduced huge capital sums into the financial markets, which also worsened the crisis in terms of crashing the stock markets around the globe. The purchasing power of customer has also reduced that also negatively impacted on the financial positions of the organisations. It is also found that economic crisis is come due to the difficult conditions of economic activities and a change in their elements in the slowdown and decline in the economic activities (Davies, 2014). It also called as a disorder of financial and stock market and market mechanisms. In the global financial crisis, the collapse of Lehman Brothers, a leading financial institution, also developed a new phase. It is because the main reason behind the collapse of Lehman Brother was the bankruptcy that was occurred due to collapse of the housing market and stock market in the country. The global financial crisis of 2007 was one of the biggest financial crises with the total estimated fiscal implications of US$ 11.9 trillion (Jones, 2011). This global financial crisis mainly impacted upon the global banking industry as their abilitiy to give loans and overall sentiment was deeply impacted upon. At the same time, it is found that the global financial crisis started the period of recession that caused lots of issues in Europe. Due to global financial crisis, 24 EU countries out of 27 had huge debt levels and significant budget deficits that generated instability as well as negatively affected their growth in the world market. It is also found that global financial crisis created a difficult situation for the accounting and auditing firms like KPMG and PwC as there were some liabilities arising for them as well due to failure of several firms whom these firms were auditing. During the financial crisis, many companies faced issues of securing sufficient loans to make continuous operations, which created an increased pressure on the audit firms to present on-going opinions (Plessis, Hargovan and Bagaric, 2010). During the period of global financial crisis, the companies also faced business risks that also increased the risk of auditors in terms of issuing audit opinions incorrec tly and unethically. Liabilities under the Law An auditor shares a contractual relationship with the client or organisation and third party. It is because auditor is one of the important individuals that control the financial inclusion of the business and provide financial stability. But, due to fraud, breach of contracts and negligence raise the liabilities of auditors or audit firm. These liabilities are also developed due to unethical behaviour and statutory legality obligations on the auditors. In this negligence liability is one of the leading liabilities that arises due to negligence behaviour of auditor at the time of auditing the financial statements of the firm. In this liability, the auditor is unable to use auditing skills and knowledge to handle the business accounts (Gramling, Johnstone and Rittenberg, 2012). In this, the auditor is liable for the loss of the firms financial position as the auditor misunderstands his/her duties. On the other hand, the auditor is also liable for the criminal and civil offences. In this, if the auditor breach the government imposed law, it will be liable for the criminal offensive. But, on the other hand, civil offences occurred due to disputes between individuals and organisations. According to the contract law, auditors are liable to perform the roles and responsibilities that are discussed in the contract and if the auditor fails to perform these roles and liabilities, the firm has the right to sue the auditor or auditor firm. In this, the innocent party also has the right to seek for the damages (Byrnes and Munro, 2016). At the same time, under the law, the auditor is also liable towards the misrepresentation of financial statement. In this, auditors have the duties and liabilities to provide clear and real picture of the organisations so that investors and stakeholders can take better and effective decisions related to the business. At the time of misrepresenting the fina ncial statements and position of the firm, the auditors are also liable to pay the damages of different stakeholders and investors (Zack, 2012). Auditing in Global Financial Crisis The period of financial crisis created lots of criticism of auditors and working practices because they failed to provide going-concern opinion or modified audit opinion for banks and other organisations. Due to this, the banks and other financial institutions faced serious financial issues that negatively impacted on their market position. For example, the Lehman Brothers that received an unmodified audit opinion for the quarterly report before the bank declared bankruptcy (Leung, Coram and Cooper, 2012). In this, it is also found that many organisations and committees believed that during the period of financial crisis, Lehman Brothers discouraged auditors to issue a modified audit report for not exposing high leverage level and risk business practices. At the same time, many companies increased the fees of auditors and audit companies, which raised the questions regarding the auditor independence and their ability to stand up to managements interest. It negatively affected the auditors ability to properly audit the financial statements of the firm and understand the modern and complex financial instruments significantly. It is also found that before the global financial crisis, bank auditors and regulators were not shared more information with each other on an informal basis, which enabled the auditors to provide their modified audit opinion to the banks and other companies (Hoogenboom, Pheijffer and Karssing, 2013). The auditors were also criticised for their role during the period of financial crisis. It is found that one of the auditor company PwC were criticised because it not draw attention to the riskiness of business model of organisation, which also developed questions related to the role of auditors in the financial crisis situation (Grant and Wilson, 2012). Potential Liability Face Auditors As the result of global financial crisis, the auditors and audit firm face various liabilities. In this, duty of care is one such issue. It is because due to the possibilities of financial crisis, auditors are pressurised to follow all the rules and regulations provided by the governments as well as auditors committee. It is helpful in developing duty of care sense among the independent auditors or auditing firms effectively (Firer, 2016). The auditors are also pressurised to work on the basis of regulations and develop the reports accordingly in order to reduce the market volatility when the market condition worsened. At the same time, as a result of global financial crisis, the potential liability of an auditor also includes strengthen the auditing process with accordance of procedures and legal and professional standards. In this, it is compulsory to sign and send the auditors report by owners and other stakeholders of the firm. The main reason behind this is to improve the validity and reliability of the auditors report. Through this, the auditors also enable to develop the understanding and ensure that the report is communicated throughout the firm (Byrnes and Munro, 2016). At the same time, during the auditing process, there is an liability of the auditor that he/she exercises the professional scepticism in order to recognise that the financial statements are free from material misstatement due to fraud and errors. It is because the main reason behind the global financial crisis was the material misstatement by the banking firms. Along with this, there is the potential liability of an auditor that he/she provides opinion on the financial statements in order to confirm that the financial statements are correct and fair in all material aspects and transactions of the relevant financial year. As a result of global financial crisis, the liability of auditors and audit firms also includes that they should improve the audit quality after the financial crisis. In this, the use of audit quality framework is effective to restore trust of investors and stakeholders in auditing profession. It is also effective to make auditors and audit firm liable to move from the self-regulation to regulation by independent bodies (Wise, Armijo and Katada, 2015). Through this, the auditors and auditing firms are also liable to improve the auditing process that harmed by the global financial crisis. The Sarbanes-Oxley Act also defines the potential liabilities of an auditor as a result of global financial crisis. It is found that there is a strong relationship between a company and its external auditors, requiring auditors to report to companys audit committee rather than its management. The act also limited the liability of an auditor and auditor firm as this act prohibits public accounting firms to provide non-audit services such as book keeping, information system design and implementation, valuation and rang of other consultancy services to the company that they audit (Gobat, Yanase and Maloney, 2014). At the same time, it is the liability of an auditor or auditing firm that it improves the quality and credibility of accounting data by limiting the firms liability to modify the financial statement to suit its own purpose. In Australia, the CLERP 9 audit reforms also provide some liabilities and responsibilities to the auditors and auditing firms in order to promote their independency. It is because auditors independence plays a critical role in improving the credibility and reliability of an auditors report. In this independent auditor is liable to add values in the financial statement, add value in the financial markets through improving the credibility of the accounting and financial statements of the firm.Futher, this shall also improve the ability of the share markets to judiciously distribute the valuable resources by improving the decisions of users based on the financial statements. Also, improved transperency and credibility will lead to lower the cost of capital to those using audited financial statements by decreasing the risk of misinformation (Plessis, Hargovan and Bagaric, 2010). It is found that many of the organisations specially banks, which collapsed as a result of global financial crisis did not record their assets and liabilities in the financial statements. At the same time, many of the organisations showed their assets at higher price as compared to their actual values due to failure of internal auditors to perform their liabilities and duties. In this, it is the liability of the auditor or audit firm to ensure that the firm should show all its assets in the financial statement. Under the Australian Accounting Standard, if the organisation misrepresents the assets and liabilities in the financial accounts, then it will consider as a fraud activity. In this, it is expected to the auditor that she/she should present this fraud to the relevant authority (Leung, Coram and Cooper, 2012). But, in the case, when the auditor is unable to detect the fraud activities in financial statements, then the auditor is liable for negligence. Recommendations On the basis of above discussion, it can be recommended to the auditors that they should work according to the rules and regulation provided by the government and authorities. Due to this, the auditors can effectively analyse the financial statement and also eliminate the possibility of misrepresentation of financial statements. Along with this, it is also recommended that internal control system of auditing should also be managed effectively (Park and Patrick, 2013). Through this, the auditors and auditing firms can effectively prepare and analyse the financial statements in detailed ways, which can reduce the possibilities of any fraud in the financial statements. Auditing firms shall diligently follow all the rules and procedures as required to carry out the audits. All auditors shall be regularly trained and keep themselve updated of the changes in their roles and responsiblities. At the same time, it can also be recommended that auditors and auditing firms should effectively analyse the risks in the business. In this, auditors can use different risk analysis and mitigation techniques so that risk in the business can be identified. Along with this, it is also recommended that businesses should improve the auditing standards and force the auditors and auditing firms to use these standards to analyse the financial statements (Leung, Coram and Cooper, 2012). It is because the quality and effectiveness of auditors report depend on the extent to which the standards followed by the auditors and auditing firm. At the same time, it can also be recommended that government should make reforms in the proportionate liability of auditors. It is because, through this reform, the auditors can enable to control the damages within the firm effectively. It can also be effective for the auditors and auditing firms in developing better reports related to the financial statements. References Byrnes, W.H. and Munro, R.J., 2016. Money Laundering, Asset Forfeiture and Recovery and Compliance A Global Guide. USA: LexisNexis. Davies, J., 2014. Global Financial Crisis What caused it and how the world responded. [Online]. Available at https://www.canstar.com.au/home-loans/global-financial-crisis/ [Accessed: 16 September 2016]. Firer, S., 2016. The Limitation of an Auditior's Liability in South Africa. Germany: GRIN Verlag. Gobat, J., Yanase, M. and Maloney, J., 2014. The Net Stable Funding Ratio: Impact and Issues for Consideration. USA: International Monetary Fund. Gordon, C.E., 2015. Behavioural Approaches to Corporate Governance. UK: Routledge. Gramling, A.A., Johnstone, K.M. and Rittenberg, L.E., 2012. Auditing. USA: Cengage Learning. Grant, W. and Wilson, G.K., 2012. The Consequences of the Global Financial Crisis: The Rhetoric of Reform and Regulation. USA: OUP Oxford. Hoogenboom, B., Pheijffer, M. and Karssing, E., 2013. Gorillas, markets and the search for economic values: Rethinking Lehman Brothers and the Global Financial Crises. A Nyenrode Perspective. Germany: Uitgeverij Van Gorcum. Jones, A., 2011. Auditors criticised for role in financial crisis. [Online]. Available athttps://www.ft.com/content/358b366e-59fa-11e0-ba8d-00144feab49a [Accessed: 16 September 2016]. Leung, P., Coram, P. and Cooper, B.J., 2012. Modern Auditing and Assurance Services, Google eBook. USA: John Wiley Sons. Park, Y.C. and Patrick, H., 2013. How Finance Is Shaping the Economies of China, Japan, and Korea. USA: Columbia University Press. Plessis, J.J.D., Hargovan, A. and Bagaric, M., 2010. Principles of Contemporary Corporate Governance. USA: Cambridge University Press. Wise, C., Armijo, L.E. and Katada, S.N., 2015. Unexpected Outcomes: How Emerging Economies Survived the Global Financial Crisis. USA: Brookings Institution Press. Zack, G.M., 2012. Financial Statement Fraud: Strategies for Detection and Investigation. USA: John Wiley Sons.

Trans National Enterprises

Question: Describe about the company Trans National Enterprises who recently faces lots of problems in their rapid growth as well as profitability? Answer: Introduction In this particular assignment analyst tries to demonstrates the proper planning that will be helpful for the selected organization namely Trans National Enterprises. The company recently faces lots of problems in their rapid growth as well as profitability. The current conditions of the company is that high turnover rate of employee as well as the rate of absenteeism of employee also increase within the working environment of Trans-National Enterprise. This study firmly focused on developing the appropriate plan that help the organization in managing their work roster of 35 hour working in a week and meet the expectation of clients. 1. Development of plan for Trans National Enterprise In terms of settling and investigating their dispute in workforce for everyones satisfaction In order to mitigate the problems of Trans National Enterprise, organization has to develop the Fair Work Act 2009 within their business agreements with the employee. It helps in mitigating the problems of high turnover and employee absenteeism. This act also helps in resolving the dispute between the employee and employers (Bibb, Aparicio and Guardiet, 2014). Fair Work Act 2009 also develops the National Employment Standards for Trans National Enterprise and modern award within their workplace. Through developing the following process, this act contains the every dispute resolution clause for Trans National Enterprise Through this agreement, employees are able to meet with their supervisor directly for discuss the grievance Fair Work Act commission will directly involve if there is any dispute remains unresolved Employee as well as employers may attain other persons during the working process of Trans National Enterprise Following process will be the best solution for resolving dispute in the Trans National Enterprises workforce The latest trend of the human resource has proved to be fatal for the firm. It is identified that the staff turnover rate is on a rise with increase in absenteeism which has been a concern for the company management. Rise in the workplace disharmony has been a major issue for concern for the management of Transnational Enterprise as it impacts the productivity as well as entire performance of the firm (Donaghey et al. 2013). Also, the workforce often remains dissatisfied with the given work schedule. They have demanded for additional employees to be hired to reduce their working hours. They showed that the working hours had exceeded the latest award requirement that is around 35 hours a week. Incident Response Plan: Keller (2014) argued that incident response plan helps in designing the working process as well as procedure of the company in a suitable way that detect the problem and anticipate with the problems for making a proper decision in terms of mitigating the challenges. Therefore, in terms of mitigating the dispute that raises within the Trans National Enterprise, incident response plan helps in mitigating the problems through identifying the key approaches that creates high employee turnover and increase rate of employee absenteeism (Lieber, 2009). Through the incident response planning, organization is able to track the key problems within their working schedule and procedure that creates the high employee turnover and employee absenteeism. Following are the activities that helps in identifying the problems During the incident: This planning allows the management in designing the procedures and documentation of the employee during work. After the Incidents: After identifying the problems, managers are allowed to draft the problems for performing immediately with the raise problems. It is also allows the managers in developing the separate procedures for the separate functional areas. Before the Incident: This procedures allows the manager of Trans National Enterprise in preparing the plan according to incident. This procedures help in developing the appropriate planning such as training schedule, testing planning, business continuity planning, copies of service agreements, etc. 2. Desired negotiation outcomes, strategies and timeframes Negotiation Outcomes Roche, Teague and Colvin (2014) cited that best outcome regarding negotiation will be effective when the two or more parties feeling positive in order to make their objective successful. There are four keys that will be the supporting materials Avoid narrowing negotiation: Employee or the employers have to argue over the price of working hour clearly. This factor into the negotiation can allows in increasing servicing quality or the performance of employees at workplace of Trans National Enterprise Realization of other parties: It allows in developing the different things that make the attitude of the other parties according to requirement of the organization. It is also helps in gaining the attitude of the other parties. Believe Point: This make the parties for creating the goals who have not any goals or the knowledge of probability. Assumptions of the parties: Negotiate with the expectation and demands of the parties. Management can be able to assume the lowest as well as highest demands of the employee that helps in mitigating the challenges. Negotiation Strategies Negotiate Anything: Samuelson (2009) negotiation is the fair game in any kind of environment especially in the corporate sector. Managers of the employee have to negotiate with each other for making any kind of agreements before working as an employee. Always keep the poker face: Need to make the face cool and never display the unusual interests with the employee. It can also helps in mitigating the current dispute of Trans National Enterprise. Consecutively, an effective mechanism is to be built in terms of dispute-settlement amidst management and that of the employees. On other side, the workforces come under modern Award and possess accessibility towards dispute resolution framework as given by Fair Work Act (FWA) (Tumlin and Baldi, 2014). This would enable the firm to seek resolution prior to reaching Fair Work Commission. Time as a Tactic: Management have to engage employee with details analysis and taking time. Quick response can make difficult to increase the employees performance. It is to be considered that the workforce at the organization has been involved with real hard work and enabled the firm to perform excessively well in the competitive environment. At such a crisis situation, the management of the enterprise must conduct a thorough investigation within the matter which led to the decline of corporate performances. Timeframe 3. Specialists advice and Expectations (Internal and External) Proper understanding of issues with adequate knowledge of operations, labor laws, and work conditions would allow achievement of positive outcomes. In the proposal phase, initial statements from the two parties are to be submitted with suitable resolution. The session is named as brainstorming session. During the session, all representatives of the enterprise must lend their ears to the employees and empathize their situations (NOBLET and RODWELL, 2007). The management must treat the employees with assertiveness and all discussions are to be held for clarifying issues. Another important aspect is mutual understanding amidst management and employees. Lack of mutual trust would lead nowhere. The ground rules must be decided through discussion with other party. These ground rules will be used for guiding the negotiation process. 4. Documentation of Resolutions Recalling is the key declaration as well as the development of goals for the Trans National Enterprise that committed with special sessions and conference. Expression concern also helps in crippling the effects of poverty, disparity as well as inequality all over the world. Recognizing: the policies as well as the eradicating the poverty, recuing the poverty as well as inequality for the decent work. Recalling the outcome of the document high level meeting with the general assembly. 5. Implementation plan to investigate and settle the dispute Following is the implementation plan for investigate and settle the dispute of Trans National Enterprise Management or leaders of the company consensus about the criteria of measuring compliance Step and resources have to involves with the agreements between the employers and employee Need to involve the organizational structure with the agreements Explicit agreements have to be perfect with the authorities as well as specialists Need to accommodate the future changes for conflicting the parties ad making an agreements with the employees The foremost step within the dispute-settlement framework is that both employees and organizational management must coordinate with each other for identifying critical issues or problems. The problems are to be investigated as well as addressed timely. Attempts must be made to resolve the issues by allowing both the parties to come close and mutually discuss on the matters. Role of the leaders as well as supervisor have to be define clearly 6. Advice to MD if failure to abide Since the workers are not happy about the present working hours and besides, increased work pressure, the employees are to be treated carefully and gently. They must be addressed and provided opportunity to present their ideas and opinions which would enable the management to frame strategies according to it. The organizational representatives must present certain options to solve the issues. Each of the options is to be evaluated to enable taking of a final decision. Consensus may enable settlement of disputes amidst both the parties. Proceedings of every stage need to be recorded to refer in the future. It is also identified that employees are dissatisfied with work hours and had threatened the management to resign in mass in one months time if new recruits are not joined. In order that the firm does not incur loss in recruitment, it must seek for appointing moderate number of new workers for sharing of the responsibilities as well as work pressure. 7. Policy/procedure to identify and resolve future grievances Following are the procedures that need to follow for identify as well as resolve future grievances Employees have to submit the complaints or disputes in a timely manner Need to identify the persons that make the workplace uncomfortable Require to design the overview of the nonprofit materials and return back to the complaining party Employees to be involved in resolving disputes must be identified(van Dijke et al., 2013). The employees are to be trained regarding legislative measures of industrial dispute. Regular sessions are to be conducted for proper training and discussion. Different techniques for resolution of disputes are to be informed to employees for allowing them to take necessary steps All policies as well as legal procedures of Transnational Enterprise must be communicated to the employees (Wang and Barney, 2006) They need to be assessed once training is completed. Amendments within the legislative framework and policies of the firm need to be notified. 8. Recommendation on training to key employees The management of the organization namely Trans National Enterprise have to follow the below mentioned aspects in terms of providing training to their key employees that mitigate the disputes Identification of task and objectives: Management have to provide training to their employees through proper identification of work. Apart from that, they have to understand the specialization of the employee first and then provide the training according to their specialization. Available Support: Management have to provides available support during the development of performance objectives. It can help in delivering appropriate training to the employee for Trans National Enterprise. Degree of Importance: Management have to account the degree of importance that firmly associated with the job functions and task. They have to highlighted the recommendations of the training. Conclusion Negotiation, collective bargaining, mediation, conciliation, and arbitration: These are some common techniques to resolve disputes. The desired objective of the dispute-settlement process by addressing employee interests is to be considered. A negotiation team is to conduct the entire process. The participative representatives should possess sufficient knowledge and skills about negotiation. In the phase of preparation, both representatives should scrutinize personal situation for developing a proper understanding of the issue. Reference List Bibb, S., Aparicio, N. and Guardiet, J. (2014).Generation Y for rookies. London, United Kingdom: LID Publishing Ltd. Donaghey, J., Reinecke, J., Niforou, C. and Lawson, B. (2013). From Employment Relations to Consumption Relations: Balancing Labor Governance in Global Supply Chains.Human Resource Management, 53(2), pp.229-252. Keller, J. (2014).Transport Personnel Pro. Neenah: J.J. Keller Associates, Inc. Lieber, L. (2009). How to manage terminations and layoffs in a recession.Employ. Relat. Today, 36(1), pp.95-102. Roche, W., Teague, P. and Colvin, A. (2014).The Oxford handbook of conflict management in organizations. Oxford: Oxford University Press. Samuelson, K. (2009). Balancing control and autonomy to manage information flow and facilitate business improvements.Employ. Relat. Today, 36(3), pp.49-56. Tumlin, G. and Baldi, C. (2014). New Approaches to Manage Employee Complaints.Employment Relations Today, 40(4), pp.33-38.