Horoscopes and Astrology Essay Example for Free

Horoscopes and Astrology EssayHoroscopes be charts created by astrologers. A definition of a horoscope is the illustration of the position of the sun, moon, and planets from a given location on earth, unremarkably at birth. Which simply means, where everything in the universe was in relation to everything else when you were born.People have been finding their horoscopes for a long time now, its nothing new. The earliest known horoscope was from 409 B.C. where it started to spread in the East with the conquerors of the Roman Empire. From there, it started banquet all the way across to Western Europe, where it was almost considered a science itself by all learned people.Everyone has an astrological subscribe. There are 12 in all. They are called the signs of the zodiac. The 12 signs are called Aries, Taurus, Gemini, Cancer, Leo, Virgo, Libra, Scorpio, Sagittarius, Capricorn, Aquarius, and Pisces. Each sign represents a set of human characteristics. They deal with certain are a of a persons life, such as marriage, health, work, travel, and death.Astrologers swear that the position of the objects in the sky when you were born and their movements reflect the persons character and destiny.The horoscope also is divided into 12 houses. unconnected the zodiacal signs, which represent the annual cycle of the sun, the house represent the 24 hours of a day of the Earths day-to-day rotation. Astrologers make predictions by studying the position of the objects with all of the 12 signs and of the 12 houses.You might see your horoscope in the newspaper today. Its based on the signs of the zodiac I mentioned, and where the Sun was located when you were born. It implies that all people born to a lower place the same sign anywhere in the world at any time share cat valium characteristics.Today, even though only a small percentage of people believe in it, books andcolumns on astrology rate higher than ever no one can say why I think curiosity has a big effect on th e overall popularity of astrology and horoscopes.Horoscopes are illustrated by circles, called the ecliptic. Its the way the earth orbits around the sun in a year. Every planet (including the sun and moon) has a sign, depending on where the planet is on the ecliptic when the horoscope was made to be for.The astrology that horoscopes are based on are criticised and questioned often, and although many scientists disagree with the science involved in getting your horoscope, millions of people continue to believe or practice it.

Candidate Conundrum Summary Essay Example for Free

Candidate Conundrum Summary EssayThe company personnel Robert (Manager) and Paul (Project leader) ar interviewing two potential candidates Sonya and Jacqueline for a new position at the company. After interviewing both candidates Paul feels Sonya is the wholeness they should hire while Robert believes they should hire Jacqueline. Pauls abstract thought is that he feels hed cultivate better with Sonya both being Caucasian while Robert thinks Paul may have personal feelings for his choice. Robert believes having Jacqueline chartered will provide more diversity to the company, but Paul feels he is hiring her solely because of her race since it is express that both candidates have the same qualifications. The issue is that both have valid reasons for wanting his choice for the crinkle position. What did/didnt the manager do well Robert handled the situation relatively well.He listened to Pauls reasoning for his choice, but was quite set with his decision to choose Jacqueline a lready. Due to his opinion he didnt turn up to consider Pauls point of view. Robert shouldnt have made up his mind on his decision prior to meeting with Paul at the end. This prevented him from having an decipherable mind about Pauls choice. What would you have done differently If we were in Roberts situation we would have tried to keep our minds open to consider Sonya as an option and take Pauls reasoning into consideration. We probably would have tranquil picked Jacqueline as well because we thought Roberts reasons were completely valid. In the end Robert had a good courting to not hire Sonya and choose Jacqueline for the position.

The sea of Galilee Essay Example for Free

The sea of Galilee EssayLouis Joseph Watteaus The Storm is more of a romantic painting while Eugene Delacroixs The sea of Galilee is more of a neo-classical painting. Let me begin with Watteaus The Storm. This painting is a romantic work of art because of the general effect that its appearance brings to its onlookers. The ramp is non yet present it is only foreboding of its eventual coming. Half of the portions of the clouds are still filled with some sunny light but the other half was already covered with some blueish clouds, signifying the threat of an upcoming storm. Below the clouds, we see some people working, doing some farm work while the digest is still quite good and the storm is not yet pouring. They are maximizing the time doing what ask to be done as perhaps they tricknot afford to put off the peasants work. expression more closely at the painting, we exit see that what unassumingly takes the center of the canvas is a channelize that is meagerly tilted and is seemingly bald with the verdure of luscious leaves. The fading light of the sun reflects itself on the awkwardly standing tree, emphasizing its lanky stems and its listless stature.From what we can see on the surface, this painting by Watteau typifies the characteristics of a Romantic painting and the moods of the Romantic Movement in general. The Romantic Ideal frolics and jubilates on the meadows of individualism, emotions and genius. It overly promotes the subjective moods of the individuals and the eschewal of reason in favor of intuition and imagination. The Romantic Movement, whether in literature or optical arts, is said to have three primary cults the cult of the individual, the cult of emotion and the cult of nature.It is a response towards the rapid rise of Science which espoused rational and utilitarian thinking. Specifically, it stemmed from the abrupt social change which was vestige blazed by the French Revolution and the Napoleonic Wars. The movement called for a retreat towards nature to regain the departure substance of servicemanity which was caused by the arrival of machines and other technologies. The Romantic as well as looks into the human nature the human tendencies and behaviors and his reactions towards his surroundings.While science tried hard to explain the origins of things and the rationale of their existence, the Romantics focused on mans experience and his engagement with the world where he resides. The Romantic also probes the folk culture, the national and ethnic origins, the exotic, the inscrutable and the diseased the areas which Science and rational thinking consciously chose to avoid. In The storm, we can notice that the focus is not on the people but on the images of nature the awkwardly standing tree and the clouds.There is an segment of being diseased in the people, as they were toiling hard for their livelihood. However, this element was put into the background as we were more primarily led to notice the bleak image of nature. Despite the threats of an upcoming storm, as visualize in the appearance of the clouds, the people keep on working. The striving of the people only depicts the endless repugn between the intention to achieve perfection and the limitations of man. Even though the people know that a storm is forthcoming, they do not stop from working until it arrives.The cult of nature is likewise evident. In this insular setting, we can see nature stripped off extravagant portrayals. This is nature at its barest form. There were not so many colors in fact the hues of brown and orange were the dominant hues in this picture. The painting limns nature as it is, without exaggerations and attempts to be swanky. Meanwhile, Sea of Galilee is a Neoclassical painting as looking at it will likely bring into mind the paintings of the Classical times.It is reminiscent of the visual arts existent during the times of antique Greeks and Romans. What we can see in this work of Delacroix is a dark background and a seemingly disordered landscape. The group of people riding the institutionalize was marked by a sense of defeat as the ship was faltering against the ravaging weather. The sails are beginning to get shattered as it travels below the dark clouds and above the dark grey ocean. The people in the ship are trying their best to economise themselves and the ship they are riding.Obviously, they were facing a tough situation and in order to triumph, an earnest, concerted sudor must be put. The neoclassical painting goes back to the lost luminescence of the Classical paintings during the Ancient civilization. It incorporates each element that can be possibly used to recast the Classical. They reused the Classical styles, recalled the Classical themes and reinterpreted the Classical subjects. By doing that, they lead in pushing forth the resurgence of the loss tradition and rendering them in slightly new, and better forms.With the advances in techniques and artisti c devices, the Neoclassical extends the Classical by attempting to render their arts and make their interpretations of their subjects in a more accurate manner. Majority of these subjects have references to register and mythology. As we can see in this dominantly dark painting, there is much emphasis on the quality of lines that the elements of color and atmosphere were quite downplayed. It also has a tendency to appear as simplistic as possible. We can see the elements of the people, the straggling ship with its breaking sails and the dark sea.With just three elements incorporated in the painting, it was able to convey a substantive idea mans being caught in the thick of a wide adventure that is career and encountering tough challenges where a mettlesome character is needed to attain victory. References Antal, Frederick. (1966). Classicism and romanticism with other studies in art history. London Routledge Irwin, David G. (1966). English neoclassical art studies in inspiration and taste. London Faber. Sypher, Wylie, ed. (1963). Art history an anthology of modern criticism. New York Vintage Books.

Market segmentation: Australia

market sh celestial orbittion AustraliaABSTRACTMarket Segmentation recognizes that people differ in their tastes, needs, attitudes, modus vivendis, family size, and composition, etc It is a deliberate policy of tap demand by directing merchandise efforts at significant sub-groups of customers of consumers (Chisnall, 1985 264).Segmentation involves viewing a manifold market as a number of smaller, more homogeneous markets (Smith, 1956). These smaller markets can be noble-minded by different consumer needs, characteristics, or behaviour. For segmentation to be managerially useful, each segment needs to be accessible, measurable, and literal (Kotler, 1980).The report focuses on the particular case of touristry Australia, which grows Australia as a touristry coating multinationally and domestically and delivers research and forecasts for the sector. (tourism Australia, 2009)Why segment a destination?It identifies the destinations potential customersIt enables the organizat ion and other get to agencies and tour operators to focus their marketing on the customers who will be most bethe likes of to buy the serve that ar on produce.Enhanced profits for businessHelps improve customer service.Kick-starts competition in particularized parts of the marketINTRODUCTIONtourism Australia is a statutory authority of the Australian Government, which promotes Australia as a tourism destination foreignly and domestically and delivers research and forecasts for the sector.Established on 1 July 2004, touristry Australia brings unneurotic the collective skills and knowledge of four separate organisations the Australian Tourist Commission, See Australia, the Bureau of touristry query and touristry Forecasting Council. In a strategic picturening process Market Segmentation is a stepping step which recognizes that peoples need, desire, and expect different characteristics from products or services that they experience or purchase.Under the Tourism Australia strike (2004), Tourism Australia has a statutory obligation to help foster a sustainable tourism manufacturing in Australia. Sustainable tourism is in the buzz now, and is one of the many key segments, that Tourism Australia focuses on.The Tourism White Paper is an AustralianGovernment tourism initiative,designed to achieve industry growth and provide greater synergy crossways all argonas. It provides framework for structural change to more effectively support Australias tourism industry.Tourism Australia and their Market SegmentationTourism Australia concentrates on demographic and Psychographic segment wherein mainly it attracts jejuneness travellers and other spare- condemnation activitys and leisure travellers.1. DemographicUnderstanding demographics is vital to service/product development and segmentation, especially with regard to understanding trends in the market place. Demography includes the study of age, sex, education, family status, life cycle etc., which acts as an excellent tool for a Destination focus Company or a Travel Board to attract more tourists and travellers to their country. In the case of Tourism Australia and this report I have chosen to concentrate on Lifecycle laying emphasis on jejuneness Market.1.1 Lifecycle1.1.1. The Youth MarketThey have lower than average incomes, senior high energy approach to travel they are more likely to undertake backpacker tourism, adventure sports, and other activities on offer that generate high adrenaline.Focusing on Tourism Australia as a potential attractor to the Youth Market in that location are a few most openhearted segments that the marketing team concentrates on.1.1.1a. Nature is the most sympathetic experience to youth travellers with high appeal in all markets. Australias wild flora, fauna, its scenic beauty acts as a perfect getaway and holiday destination for youth of this generation. Australia has a lot on offer like sea, good sense, sun, surf, bungee jumping, parasailing, et c., which attract youths and alike see to it that they are connected to personality and still restrain the ecology.1.1.1b. Coastal Lifestyle experience is excessively very appealing to youth traveller. It portrays a very standard Australia outdoor lifestyle and provides a whole lot of fun and thrill at the same time. Travellers get to meet new people, mix and learn the lifestyle of the locals and enjoy the fun environment the destination has to offer.1.1.1c. aborigine Australia is of trendrate appeal to youth traveller. The Aboriginal Australia is very historical and cultural, but not many are interested in undertaking this segment of tourism that the country has to offer. It calls for less(prenominal) interaction and very negligible socialising, whereas youth prefer the opposite. ( Aboriginal Tourism Australia ).1.1.1d. Outback Australia and Food Wine are less appealing to youth travellers and are not currently perceived as being unique to Australia. While the outdoor, rel axed nature of this experience has appeal, in general it is seen as an expected element of a holiday. There is an opportunity for Australia to promote accessible and affordable quality food wine experiences to the youth market. There are opportunities to reposition these experiences for the youth market to make them more relevant to this segment (Marketing Resource, Tourism Australia, 2009).1.1.2. The Family MarketIn accordance with segments created by Tourism Australia, the family market constitutes of the above average education and income, most affluent of the other lifecycles. They tend to be shorter-haul travellers because of their busy lifestyles work and in any case are mostly accompanied with children Most of the travellers falling under this kin of the market focus on soothing vacation holidays, so that they are rejuvenated after a febrile schedule of work and life and are ready to get going till the next vacations (Marketing Resource, Tourism Australia, 2009).1.1.3. Th e Mature MarketMature-aged travellers are defined as all domestic or international visitors aged 55 long time and over. They are well educated and affluent and more likely to seek out exploratory vacation activities. Most travellers in this segment of lifecycle segmentation are more likely to visit destinations and other attractions for either exploratory or research work (Marketing Resource, Tourism Australia, 2009).1.1.4 The Senior MarketThe senior market consists of travellers are likely of all the above segments to seek out exploratory vacation experiences, much less likely to view vacations as opportunities for relaxation. Above average conjunction in natural sightseeing, they will be less active in outdoor activities. They rely more on printed material and television for travel opportunities and information. iodine of the most prominent holidays that travellers in this market look out to is travel holiday. Although the might be the smallest segment, special attention shoul d be paid to the seniors market, as its members look for exploratory experiences and prefer value-added components such as guided services (Marketing Resource, Tourism Australia, 2009).Limitations of Family/ Lifecycle approachThis approach gives little or no explanation for differences in consumption patterns as compared to psychographic or lifestyles, demographics conjectures nothing regarding motivations and the value structures which guide the travellers or visitors behaviour. (Moutinho, 2002)2. PsychographicThis type of segmentation divides the market into groups according tocustomers lifestyles.It considers a number of potentialinfluences on buying behaviour, including the attitudes, expectations and activities of consumers.The main types of psychographic segmentation are lifestyle (different lifestyle patterns), Activities, Interests and Opinions (AIO).Purpose of visit classification enables Tourism Australia to identify the nature of its visitor base and to plan activities a ccordingly. It also enables the identification of geographical/seasonal variations in tourism by purpose.In accordance with the case of analysing the segment markets of Tourism Australia, after the reading, I found that they segment their potential tourist market mainly on the basis of Interests. The following are the divers(a) sub-segments and niche markets classified2.1 Interests (Trip Segmentation or Activity Segmentation)2.1.1. bagger Tourism world-wide backpacker visitation has continued to increase by approximately 3% per course since 2000 to reach 566,000 visitors. There were 500,000 domestic backpackers in 2007. (Backpacker Snapshot, 2009)Spending more time in Australia, these travellers tend to search considerably more of the country. Many backpackers participate in working holidays enabling them to stay longer in the country (Tourism Australia Corporate, 2009).2.1.2. Education TourismAn education tourism visitor can be associated as an international traveller whose main reason for coming to Australia is education and length of stay is less than twelve months.This is a very attractive segment that was shake off forward by Tourism Australia in collaboration with tourism boards of other territories in the country, since Australia is one amongst the leading education grounds for many international students.2.1.3 Taste and seeTravellers coming into Australia as learners are inexperienced travellers attracted to trendy well known destinations in and around Australia, like Melbourne, Sydney, Perth and Brisbane. They highly depend on recommendations from experienced travellers, unremarkably visit destinations with numerous attractions they look out for sun, sea, sand and nightlife. The top travellers of destination motivation for the Taste Try segment include friends who have visited Australia and its tourist attractions and also to visit family who live at the destination (Australian Tourism Commission announce).In 2006 the International and depict ed object visitant Surveys undertook a survey specifically for Food and Wine Visitors. This survey probed awareness of Australia as a epicurean culinary destination.Food and wine visitors aredefined as any holiday or leisure traveller who verbalise that one of their reasons for taking the trip was to experience Australias food or wine(Tourism Research Australia International and National Visitor Surveys, 2007).2.1.4 Roots- Exploring the heritageTravellers under this segment travel to places that they feel a connection to, through heritage. travelling may include with or to visit friends and family. Most travellers under this segment show keen interest in to learn the local languages and are very concerned about various threats that the particular destination or country as a whole faces.2.1.5 Adventure TourismThe sub- segment of Adventure Tourism has helped Tourism Australia to grasp a whole lot of travellers to come to the country and indulge in the various adventure sports and a ctivities, which bring significant gains to regional and national economies.According to the BTR International Visitor Survey, 2003, it was found that, near 2.2 zillion international travellers undertook adventure activities and spent 77.5 million nights in Australia in the year 2003. These travellers spent an estimated $6.7 million in 2003 in Australia, accounting for 60 per cent of total expenditure by all international travellers.2.1.6 Business TourismBusiness tourists spend more money per night than holiday visitors. Their main mode of transport is air and car hire resulting in high-yield for the car hire industry and the airlines. These visitors provide ameliorate business communication, and help to promote Australian products and services overseas. This in turn generates additional income and employment in spite of appearance Australia.A research conducted by Tourism Australia, 2004, stated that business tourism is a very central high yield sector of the tourism industry . In 2003, visitors who travelled mainly for business purposes spent $11 billion in Australia, accounting for 17 per cent of all tourism expenditure in that year. therefrom the segment proved vital and very fruitful to the organization and the destination (Source Tourism Research Australia International and National Visitor Surveys, 2007).2.1.7 Indigenous TourismIndigenous tourism is defined as participating in an activity that gives Indigenous people the chance to tell their story, in their way, sharing cultural insights, traditional practices and present-day(a) concerns with non- autochthonous Australians and international visitors (Robertson-Friend, 2003).In 2003, about 5 per cent (214 000) of all international visitors visited an indigenous community and club per cent (411 000) of international visitors experienced the Indigenous arts and crafts and cultural displays during their stay (Australia Tourism Research Report Volume 6 Number 1, 2004). The rise in the number of visit ors visiting the country and looking for indigenous tourism is because of the appropriate segmentation and the marketing the specific program to the right target markets.2.1.10 Cruise TourismLarry Dwyer and Peter Forsyth state that Cruise Tourism is one of the major growth areas of world tourism (Dwyer and Forsyth, cited in Peisley, 1992 Hobson, 1993 Cruise Lines International Association, 1995).Cruise tourism has been identified as a key growth area within inbound and domestic tourism and Tourism Australia has increased its focus on this market segment. Cruise shipping as a segment, proved beneficial to the board.A study conducted by Cruise consume Under, 2006 revealed that the total income generated by the cruise shipping industry in Australia was approximately $438.8 million in 2005/06 compared to $228.1 million in 2004/05, including direct expenditure of approximately $256.6 million (Tourism Australia, 2009- Markets)Limitations of segmenting the tourist market according to inte rests are that participation in a specific activity is a sound basis for defining a segment. It could simply be one of the several activities that constitute the overall destination experience. For example the fact that 80% of tourists say they engaged in surfing at a destination does not mean that they see themselves as a special interest group of surfers.ConclusionTourism Australia has a number of resources and opportunities available to dish out tourism industry operators target leisure, business events and niche markets. Tourism Australia segments its market into all the four bases of segmentations that usually all marketers do.It uses geographical- focuses on domestic tourists and visitors as well as international tourists and visitors. Tourism Australia runs special marketing programmes that focus entirely on domestic tourism, which can be interpreted as to how TA has segmented its market in and out of the country.Demographic Segmentation is also used in their STP plan but, doesnt yield high results as compared to the rest. Demographic segmentation doesnt keenly concentrate on what a visitor is looking at, but just segments the market on actual figures like age, gender, incomes, family and its lifecycle, etc,.The best and most expeditious segment that Tourism Australia derived and uses it to its fullest is the Psychographic segmentation, with dedicated significance on interests of the visitor. Various segments like, ecotourism, backpacker tourism, cruise tourism, spa and health tourism, beach tourism, golf tourism, adventure tourism and other such sub segments and types of tourism were created keeping in mind the previous years data and facts. On the basis of research and results, these segments were derived at which proved to be beneficial to the Australian Tourism Board in terms of monetary benefits as well as benefits to the visitor, where in they can easily identify their preferred segment.Behavioural segmentation is also observed in the marketi ng and segmenting of the destination by Tourism Australia, with focus on social-status and occasions. Many new segments are created time after time, keeping occasions in mind, like, special tour packages on Boxing Day, Christmas and New Years, and also a special program that is dedicated to the aborigines of the continent Island.After studying the bases of segmentation that Tourism Australia has put into practice and relating it to the past results, facts, figures and the various researchs that are undertaken to study how beneficial the whole segmentation process has been, it is instead a happy news for the Australian Tourism Board as well as for the Tourism Research Australia Organization.

Diagnostic radiography

Diagnostic radiography 2. Background and Objectives of Study Student keeping is widely seen as a threat to the nation at large as it creates not moreover an economic burden to the government moreover also to the institutions.It establishes loss of wellskilledpersonsexpectedto enter the labour force and has animmense encroachment in scholar welf be as well. Yorke (2000) describes predisposing factors which resultin drop let ons as wrong pick of range, frustration with environment, disappointment to cope with workload, no support from within, fiscal issues as well aspersonal returns.Recent search by SCoR (2007) has revealed that retentionrates in symptomatic radiography have steadily decreased in the past four years and this brought up dozens of issues of concern to higher education. Therefore guidelines by the SCoR were put in place to try and improve retentionin institutions but the question is has enough been done to implement those guidelines so as to eliminate the att rition rates.There is an overlook into the matter and institutions are suffering from the outcomes of retention. Thus, it is necessary to find the root of the problem, which comes down to having a look into students views on the course itself. This cogency give the HE an insight on how to tackle the problem knowingly aware of the admit factors that they are dealing with.Retention of students is not hardly the universities role but also of the student component in the programme, therefore the overall aim of this get wind is to identify, recommend and target support needed to assist retention and also to find out student insight as they progress in radiography courses and how this has an influence in retention. Most of this research will be based on a take apart carried out by Yorke and Longden (2004), as it covers first year experiences into higher education thus it might be useful in relating overall students perspicacity of higher education with how radiography students feel about their course. The only differences being that both 1st and 3rd year diagnostic radiography students are to partake in the study. 3. Methods look into on the selected area embraces the play along research design. As a quantitative method it is perceive in a sense of being steadfastas it involves collection of statistical data on study variables, (Sim Wright, 2000). utilisation of this design came down to it being simple and well known, with the amount of satisfactory information one put forward acquire from opinions and perspectives of individuals, on current issues.A large amount of data would be easier to obtain as it would be from a widely dispersed geographical example group. As a qualitative method, a survey look fors reasons of trends in behaviour and attitudes, perceptionand actions of individuals, more reasons to carry out this research with this method. A survey is relatively greet effective thus making it easier to conduct the research, (Neale, 2009).There i s however need for choice of the research actor for data collection. Anopen ended questionnaire would be a useful tool to get the desired information in alogicalway(ref). They will be distributed face to face to individual students by telephone, via post and emails to the Radiography Departments.Radiography students to be investigated are in the UK. Only 24 universities provide Radiography (diagnostic), hence a larger sample size of the whole population would be essential but only 9 universities (approximately 279 students) will be sampled, each school as a representative of each province in the UK. Altman (1991) discusses the random sample method as appropriate to useas it lessens preconceived notions of the results as most of the universities have a likely take chances of being selected for the research reducing biases.A random sample will be achieved by drawing up the sample groups into cohorts.A survey of each cohort (intake, 1st year and 3rd year) will be conducted to explor e issues that may be specific to each particular year of study, for example 1st year al-Qaida sickness or financial issues in final year students, 4. Location of study and access arrangements The study will be limited to universities in England and Wales. Admittanceto the universities would be through the school faculty ethics and their Heads of surgical incision. 5.Personnel terms Factors As a first time researcher need for personnels, such as a supervisor and advisors, to help in the undertaking of the study is essential in a sense that they have more knowledge in the field of research and therefore will be able to steer the research in the right direction, (Barnard Seale, 1998). No costs are to be considered in this manner as these supporters are volunteers to give out assistant where applicable. As the sample size of this study is relatively of a considerable cohort, the cost is going to be considerably high. Equipment to be used in the research will complicate paper she ets for construction of the hard copy questionnaires, as well as the ink (20) needed to publish out the questionnaires. They will need to be dispersed in envelopes (stamped) via the post office which cost approximately a total of 0.74. To travel to the different universities travel costs have to be considered, nevertheless emails could be used as a means of reducing travel cost. Overallit gives an approximation of about 376 to carry out the research. 6. Ethical Considerations Issues that may arise in conjunction with conducting this research include getting access to participantsalong with student enrolment and dropout records. Approval on these issues would be achieved through the School Ethics Committee under the department of radiography, in the universities under study.Other issues might be of acquiring data from students. This involves confidentiality, consent and free wiled partaking. alone these issues will be addressed accordingly through the assurance of anonymity in sta ging of results, babble out confidentiality in data compilation and privacy, although sometimes this will not be possible especially when the partakers are to be considered at various intervalsof research, (Polit Hungler, 1995). Introductory letters, and consent forms were possible will be issued to be undisputable that a mutual agreement of involvement is met, (Trochim 1999). Due to taking part in this research individuals might experience potential distress, therefore support arrangements will be put in place.Is NHS R D grace required?Yes NoIf which Trust/s will be required to give approval?Is NHS Ethics Committee approval required?Yes NoIf Yes, state the name of the REC to whom you will be applying. 7. exteriorise Milestones and Timescales ActivityStart DateCompletion DateAwait approval from ethics committee and Research practice panelConstruct questionnairesEthical review and data collectionData analysis countersign conclusions Completion of written researchDesign of pos ter and articleSubmission of article and poster10.01.1001.06.1008.1011.1012.1002.1101.03.1109.05.1101.05.1020.06.1010.1012.1001.1103.1108.05.1109.05.11

Consequences Of Commercial Sex Work

Consequences Of Commercial Sex Work whoredom or commercialisedized commove plow, the practice of providing knowledgeable services in return for payment, is 1 of the oldest professions of the adult male. Every civilisation mentions the presence of whoredom in both(prenominal) organise in their respective literature. Moreover, with the change of time, the face of prostitution has changed a roach with varied consequences. The commercial switch on proletarians open moved out of a confined w either of brothels to streets so as to at nerve tract customers. Sex work as a profession is non a natural resource for the most come alive workers muchover they argon put into the profession twain by force, human trafficking, or argon victim of economical or social injustice. However, research advances in this field, though not new, has been very s fagt. The designate chew over attempted to study the consequences of cozy practice work in foothold of perceive line, desolatio n and public assistance. A total of 115 participating womanly commercial rouse workers from different cities of India were requested to participate in the benefaction study. Measures of Perceived beneathline, devastation and PGI well world was utilise to get the responses from the respondents. Using a 2 (level of hop on) x 3 (levels of total of guests per sidereal day) factorial design returns were achieved. The analysis of variance results indicated a significant issuing of number of knobs on the rate benefit. However, tho interaction of age and number of clients was found to be significant on the measure of comprehend latent hostility among the commercial charge workers. Furtherto a greater extent, main make were not found to be statistically on the measure of devastation. In addition, correlation results indicated a detri noetic relationship between number of clients per day and well being. Interestingly, a negative correlation between perceived sieve an d age of the respondents suggesting aging relives from stress arising out of the profession was observe. The measure of loneliness strikeed no relationship between any of the measure under study. The results have been interpreted and implications have been discussed the sporty of available literature and contemporary suppositional approaches.IntroductionProstitution is widely described as the worlds oldest profession. Prostitution, the practice of exchange gender for cash or other immediate compensation, has existed crosswise cultures and measure from the ancient Greeks, through religious servitude, to todays finish scandals that have rocked several countries. Prostitution withal crosses class lines, from the poor streetwalkers with their stereotyped drug habits and abusive pimps to the last-class brothel and escort service workers with their designer clothes and stylish apartments.darn the prostitute technically sells a service, namely inner intimacy, the ways in which prostitution is discussed suggest that, at least to modern sensibilities, she is merchandising utmost more than that. Common euphemisms for prostitution in English include selling her body and selling herself, conflating the body and the self with cozy intimacy indicates that shake upual intimacy both defines and controls the body and the self.Buyers of sex atomic number 18 not circumscribe to any one class or clan however, throughout the world mobile populations of men form a large proportion of sex consumers. Transport workers, seaf bers, businessmen and men who atomic number 18 separated from their families and communities either by migration or by joining the fortify forces are regular clients. Nevertheless(prenominal), sex work remains criminalized in many countries and sex workers are pillow slip to human rights violations in many more.Most analyses of prostitution suggest that both men and women enter prostitution, either professionally or temporarily, as congenator amateurs, for economic and monetary reasons or are forced to indulge in sex work profession. Certainly, through most of history there were fewer professions open for women, especially if they had little or no family support or they lacked the education or class status to aspire to the few professions that tidy women could participate in. Conversely, many people who advocate a departure from the ignominy culture surrounding sex in a variety of arenas, including sex work, argue that some prostitutes work in order to challenge inhibitory gender roles which restrict womens sexuality to a romantic ideology and despotic patriarchal marriages. As these activists are also working to change womens opportunities and then eliminate prostitution as a forced, last-ditch option for staying alive, they are not simply romanticizing prostitution but complicating it by forcing the world to read the positive choices of sex workers.More so, females in their early teens are more assailable and ge t lured into the profession not by choice but more due to immaturity. However, adult women may also be vulnerable to economic, social and psychological pressures leading to the choice of sex work profession. on that point is nothing magical roughly a girls eighteenth birthday that guarantees that she can make free and unpressured choices. What seems more distinguished in the context of prostitution and the controversy over choice is the individuals ability to manage power hierarchies and to maintain an element of control within them (WHO, 2001).Nevertheless, very little is known about the demand for sex worker services. Sexuality is not a case that is much discussed in India. Contrary to cultural ideals that stress chastity forward marriage and fidelity within it, men commonly stray from this norm. small-arm this behaviour is generally not as pronounced as in societies in East and Southeast Asia there is consistent, although largely anecdotal say to indicate that a large min ority of men are clients of sex workers. Mobile groups of men male migrants in the cities truck drivers those in the armed forces and travelling businessmen are frequently cited as important client groups. Many young men are initiated into their sexual lives by prostitutes (UNFPA, 2001). quickly escalating prevalence rates for HIV indicate that monogamy is not ineluctably practised (Lousie, 2000). This applies to men from all social classes.Threats to physical and psychological wellbeing come from working conditions, as well as from clients, the public, and the police encountered in the working environment. Both the public and the police use harassment and furiousness to monitor sex workers behavior. Besides, street-based sex workers are field to constant attention, scrutiny, and harassment. In contrast to street-based workers, sex workers who operate in other venues are relatively invisible but are facilitate likely to be the subject of harassment and assault leading to deple ted earth of well being.Regarding sexual and physical health, the sex workers are at a high fortune of sexually transmitted disease (STD). Undeniably, the importance of the link between sexual shame injuries and STIs has been recognized. Specially, in the context of the trafficked, they are a lot victims of repeated sexual abuse and coercion into involuntary sex acts, which may include vaginal rape, forced anal and oral sex, forced unprotected sex, gang rape, sex during menstruation, and sex accompanied by violent or degrading ritual, which not only have physical consequences but also affects the psychological state of the victims. Moreover, the dimensions of coercion and violence within the given situation also sum up womens risk of infection by limiting womens ability to negotiate how sex takes place and whether condoms are used. Gynecological complications are the most common health problem faced by trafficked women as a result of the abuse context, which may be in terms of tearing of the vaginal tract and genitals, sexually transmitted infections, unwanted pregnancy, risks to reproductive and sexual health and preceding(prenominal) all HIV/AIDS.Above all social stigma the sex workers face is more enduring and affects them more psychologically and is devastating for them. However, they still continue to indulge in the profession for unlike reasons. air and loneliness is one of the consequences accompanied with shattered wellbeing which may be observed among the sex workers.In view of these beliefs, numerous authors have been interested in exploring sex workers sexual health. However, the psychological exploration in the lives of sex workers in Indian context could not be seen. Within this backdrop, present study attempted to explore the consequences of sex work in terms of perceived stress, loneliness and wellbeing.METHODSample A total of 115 active female commercial sex workers from different Red light areas and prostitution belt, located in citie s of India, were requested to participate in the present study. aspect at the extent of study and the problem in finding participants for the study, nonrandom sampling method was used to select the sample. Respondents were female sex worker in the age range of 14-45 years.Tools Apart from including demographic items in the consultation schedule measures pertaining to perceived stress, loneliness and wellbeing was used to get captivate responses, suitable to the objectives, from the respondents.Perceived Stress carapace (PSS) Perceived Stress Scale (Cohen, Kamarck, Mermelstein, 1983) was used to understand the stress pattern of the respondents.PSS included 14 items to be rated on a 5-point Likert type scale ranging from never (0) to very often (4).UCLA Loneliness Scale The UCLA Loneliness Scale (Russel, 1996) was included to assess immanent musical noteings of loneliness of the respondents (commercial sex workers). The items in the scale were to be rated on a four point scale ranging from never to often. PGI benefit Scale PGI Wellbeing scale developed by Verma, Verma, (1989) included 20 items intended to measure the subjective wellbeing of the respondents. Forced type yes/no response was to be put against the items and a high score on the scale indicated high degree of wellbeing.The interview schedule was supplemented by actual observation of the situation. surgical operation Initially, all the respondents were contacted at their workplace and objectives of the study were explained. With great difficulty the respondents concur to participate in the study. Data was collected from different Red light areas and prostitution belt, located in various cities of India. All the respondents were assured of confidentiality of their fix and responses and were thanked for their participation in the study.RESULTS AND DISCUSSIONUsing a 2 (level of age) x 3 (levels of number of clients per day) factorial design results were achieved (Table 1).The analysis of varia nce results pertaining to perceived stress have been shown in table 2. No statistically significant effect of the main effects of age (F (1, 109)= 0.246 p.05) and number of clients (F (2, 109)= 2.785 p.05) on the perceived stress is observed. The mean results, however, revealed that the respondents of junior age (M= 29.61) perceived more stress than their speed age (M= 27.12) counterparts. With regard to number of clients per day, it was revealed that the respondents dealing with 5 or more clients (M= 28.41) were more stressed than their other counterparts dealing with 3 or less clients (M= 28) and with 4 clients (M= 27.29) per day.Conversely, interaction of age and number of clients (F (2, 109) = 7.732 pWhen 23 ANOVA was applied to the measure of Loneliness, neither did age (F (1, 109)= .329 p.05) nor did the number of clients per day (F (2, 109)= .327 p.05) reveal any significant effect. Similarly, the interaction effect (F (2, 109)= 2.784 p.05) also was not significant. However , it was the younger respondents (M= 29.67) who perceived loneliness more than their counterparts (M= 28.77). Conversely, respondents dealing with 4 clients daily (M=29.18) experiences loneliness more than their counterparts dealing 5 or more (M= 28.80) and 3 or less (28.20) clients on daily basis. Ordinarily, loneliness exists because of the isolation people feel in them. The isolation can come as a result of loss of someone or something people are dearly prone with and when it is taken away experience of loneliness creeps in. Its usually because of this separation that creates the feeling of loneliness. However the result seems to indicate that loneliness is experiences similarly across age group of the sex workers and that number of client is also not important.A 23 ANOVA was applied to see the effect of age and number of client on wellbeing. The results indicated a significant effect of number of clients on the measure wellbeing (F (2, 109) = 3.55 pThe correlation results (tab le 2) indicated a negative relationship between number of clients per day and well being. It suggests that number of client is a potent source of good or depleted wellbeing among the commercial sex workers. Interestingly, a negative correlation between perceived stress and age of the respondents. This result seems to suggest that with aging these sex workers are more adjusted to the daily demands of the work they do and consequently are more relieved and hence less stress. Furthermore, the measure of loneliness revealed no statistically significant relationship between any of the measure under study once again suggesting that the feeling of loneliness is not change by either age or number of clients and also it is not statistically related to stress or wellbeing for the commercial sex workers.ConclusionSocio-economic factors such as financial handicap, trafficking, unemployment and peer influence are the major factors encouraging the growth of the sex industry in India. Stress as a function of age and number of client is an important factor was used in the present study but revealed no significant effects. However, clients number was significant with wellbeing. Age and number of client was also not significant with the measure loneliness. Some of the other studies have document an association between sex trading and multiple traumas and other characteristics associated with psychological distress (El-Bassel et al., 1997 Fullilove, Lown, Fullilove, 1992 Kelly, et al., 1992).This finding should be viewed in the light of two limitations. First, because of difficulty in finding the respondents random or systematic sampling action could not be used, thus, the conclusions may not be representative of all women in this trade. Second, the present study did not consider stressful life-time events, such as trafficking, socio-economic conditions prior to entering flesh trade, childhood abuse, and domestic violence, etc., that could confound the relationship between sex trading and perceived stress among this population. These associations notwithstanding, the question as to what extent psychological distress and loneliness is a consequence of commercial sex work and its possible relationship with various other psychological variables remains unanswered by this study. Future studies are needed to examine culturally relevant appraisals, coping style, psychological symptoms and their consequences on the commercial sex workers. Knowledge of psychological factors can be used to develop interventions for this population. Despite these limitations, this study has implications for assessing and possibly providing possible intervention for mental health problems of sex workers. The level of perceived psychological stress among sex workers highlights the need to assess their need for psychological interventions.The feeling they have of being stigmatized because of the nature and status of their work likely contributes to their stress (Fullilove, Lown, Fullilove, 1992) and shattered wellbeing because the wellbeing results were slightly at the lower side. More so, for the majority of commercial sex workers, commercial sex constitutes their major source of income and it was revealed that given a chance they would like to exit the profession. In this line, women who are ready to leave this profession should have some policy from the government addressing their rehabilitation and thumb source of income generation.Gaining access to public assistance may enable some women to reduce their dependency on sex trading. Those who are not instinctive or able to leave sex trading need education to develop strategies to reduce the dangers of their work. By and large, high number of partners and inconsistent idle sex conditions among these sex worker, as reported, indicate that these women will continue to fuck off infected with STDs, if not yet affected, and get into drug abuse as well. Thus, government and providers of public health must intensify their efforts to bring them into the mainstream of the country.

EU Commission on Auditor Liabilities

EU flush on attender Liabilities size upors be increasingly finding that they argon being targeted by those who purport that they have been wronged by the quality of the monetary accounts. analyseors argon invited to guess the fiscal accounts that atomic number 18 prepargond by the union and to establish whether they suppose that they give a true and fair representation of the underlying financial position. By true they argon looking for whether the transaction actu all toldy occurred and by fair they are looking to ascertain whether the value of the transaction has been accurately recorded.In the UK, in that respect is a rule that indebtedness for misstatement is joint and round(prenominal) between wrongdoers. This often results in auditors taking a much great portion of the financial obligation than would seem just. meeters are often seen to have deep pockets due to their insurance policy policies and, as such, wanton water more promising targets for those w ho take that they have lost out financially due to the inaccuracy of the accounts1.Background to the EU Consultation on Auditor LiabilityThere have been widespread touchs over this practice, with many countries operating a more equalizeral access code where the extent of the blame dictates the extent of the obligation. The European Union has shown particular concern over the potential difference reduction in competition that this lack of crest liability leads to. With the limit take of sea toughietain insurance policies playing a huge role in the companys decision as to which auditor to appoint, this is thought to favour the larger auditors and exclude the smaller players from some of the larger lucrative contracts. It is in addition thought that this requirement presents such a great barrier to entry for auditor firms that there is a strong danger that the audit food grocery is non operating warringly.The EU consultation undertook a study based on 4 possible opti ons that were procur open to go a pileus for auditor liability. Firstly, they considered a monetary tough on a Europe wide basis. Secondly, they considered a monetary lens hood based on the size of the auditor firm. Thirdly, there was an option to produce a monetary toughie based on a ternary of the audit fee and finally, they considered the option of piece states gaining into a polity of proportionate liability, which would require the courts to split the liability based on the level of responsibility for the breach and on a proportional basis. This could either be achieved by means of statutory trainings or through the contractual provision between the company and the auditor.Upon consultation, the commissioners found that there was overwhelming support for the opinion of having a punk on auditor liability, both from inside and foreign the auditing profession. The delegacy noted that the switch off of auditor liability was not a new one, with contemplation having been prone, in 2001, to whether the extent of the differences between the countries in sexual congress to auditor liability would prevent a single market crossways Europe. Although, at this stage, the substantial differences crosswise jurisdictions were recognized, they were not thought to be so large that anything had to be done to rectify the position. However, since 2002, the large scale change of Arthur Andersen has occurred, bringing the issue of potential liability lies back into the forefront.The Commission initially identified the potential problems that the current auditing regime causes in terms of market stability and competition within the auditing dish out. Considerable attention was paid to the issue of public interest and the need to have a stable auditing function which can be relied upon to be accurate. For an auditing function to be efficient, the company must be able to select an appropriate auditor for its business necessarily but still allow it to imp ortanttain the independence of the function so that the stakeholders can rely on the statements. It is accepted that auditors give not ever be 100% accurate however, they should be able to be relied upon as this is critical to the overall efficiency of the European detonatorital markets.Concentration of the Audit MarketThe central importance of the auditing profession is not disputed, with investors relying on the financial statements in order to make investment decisions. However, the magnitude of the risk that auditors are exposed to is becoming increasingly worrying both for the auditors and for the general competitive landscape. Due to the nature of internationally listed companies, there are only tetradsome companies that are capable of providing the necessary auditing services. These are refereed to as the Big quaternary Deloitte, KPMG, Price Waterhouse Coopers and Ernst Young. It is not necessarily the expertise that prevents others precedeing the market, but earlier the spunky level of professional indemnity that is required which is simply not cost effective for smaller firms entering the market. It is appreciate that there is small(a) or no chance of a new entrant into the market, as further there is a danger that any one of the four could be forced out of the market, at any point, thus further bring down the competition in large scale auditing. In reality, international auditing firms are not actually one large firm but are a network of smaller firms that recognise they are not able to manage the level of risk that is required for international auditing. With strict rules relating to auditing firms, it is tall(a) that another network will emerge, making the international audit market particularly fragile2.Auditors often become the target in lessons of insolvency as they are the ones with the resources available to deal with any financial losses due to misstatement. It is this potential redress that offers investors a degree of confi dence in the market and, therefore, it is seen as desirable that auditors are held to be liable in situations where they get it wrong. However, it is recognised that the current joint and several onset is simply inefficient and thoughtfulness should be given to alternatives.For the auditing profession to be truly efficient, it is necessary for there to be a substantial degree of choice. This is not currently the carapace and effort should be made to ensure that the auditing options are widened so as to become accessible to other medium surface firms. One of the recognised ways of doing this is to have a liability cap or a proportionate regime so that the deep pocket syndrome does not control the choice of auditor to the hands of the big four3.Extent of Risk for an AuditorThe major barriers for mid sized auditor firms are recognised as being the lack of available indemnity insurance and the large descend of potential risk that is involved when auditing large international firms . Clearly, an auditor has a duty towards the company itself, based on either contract or tort when it has behaved negligently or with wilful misconduct. The vast majority of consequences are related to negligence and it is this area of liability that has generated the most interest from the European Commission4.Liability is clearly owed to the client itself however, this has also extended to be liability towards third parties, causing further barriers to entry for mid sized auditing firms. For a third party to bring a claim, it is necessary for there to be a causation link between the act of negligence and the change suffered by the third party which, although difficult to prove, has resulted in some tall profile stipendouts further jeopardising the chances of mid tier firms entering the international auditing market5.At the heart of this widespread liability is the concept of joint and several liability. under this process, a third party who has a claim against a film directo r can also bring a claim against an auditor who has given an unqualified opinion as to the accuracy of the accounts. In a case of corporate insolvency, the directors rarely have any finances available to pay out third party losses, therefore, encouraging actions against the auditors who are seen to have goodly financial backing. It is this high level of risk that the cap on liability is aiming to address.Oppositions to an Auditors Liability CapDespite the overall acceptance of the need to do something to alter the balance of power within the international auditing market, one of the primary(prenominal) objections was that placing a limit on liability would give the auditing profession a privileged position in comparison to other professions. A main aim of establishing a cap was to encourage mid sized firms to enter into the market and it is feared that a liability simply would not achieve this aim. more than of the exposure faced is outside of the EU (i.e. in the US)6 and, theref ore, the cap would make little or no difference. Equally, the insurance requirements would remain high. A cap would not make the insurance requirement less it would simply make it more ascertainable. There are also concerns that the cap would encourage scurvy performances and weaker audits. From a competitive point of view, those in opposition to the cap were touch on that such a move would reduce the competitive position of European companies in comparison to other international jurisdictions where no such cap exists.Concerns were also raised that a cap on auditors liability would be contrary to the overall proposition of better regulation that the EU has been running(a) towards, in recent years7.Alternative OptionsAs it is accepted that the main crusade for imposing such a cap would be to open up the international auditing market to other mid sized auditing firms alternatives to a cap on liability were also considered by the EU because of the potentially electronegative compet itive pertain of such caps.One of the possible options is to impose a compulsory insurance on audit firms. There is currently an insurance gap where the amount that an insurer is prepared to insure an auditor for is substantially less than the potential liability. Forcing the auditor to take out insurance to exsert all losses would not be practicable due to the high level of potential risk. Therefore, the premiums would be prohibitively expensive, particularly for the smaller firms. Alternatives to musical accompaniment this additional insurance would have to come from investors or the companies themselves.Another approach would be to reduce the potential risk faced by auditors by introducing safe harbours. This would involve carving out certain areas from the potential liability of the auditor such as any external reviewers comments on the company or any future plans which have happened after the end of the financial accounting year. However, in doing this, there are fears that the underlying principle of professional judgment would be eroded in favour of formalised approaches to ensuring that as much of the safe harbour carve out could be enjoyed.EU RecommendationsOn considering all of these factors and a widespread discussion of the pros and cons of the possibility of a cap on auditors liability, the EU commission has set up a intent that aims to achieve the middle ground8.When considering the four options as stated above (cap for all European audits, cap based on size of audit firm, cap based on the fee and a proportionate regime), the EU Commission concluded that a combination of a proportionate liability and an auditors cap on liability would make the foundations of their recommendations. The report advised member states to require a limitation to auditors liability to be established either through a statutory cap, a limitation based on counterbalance or limitation of liability through the contract between the audit company and the auditor.Proport ional liability gained considerable support from the non-auditing respondents to the proposals as it was snarl that this would deal with the issue of reliance on auditors deep pockets, but would also ensure that the quality of the audit would be maintained. The commission recommended that any member state implementing this approach should not set a specific proportion and should simply set the principle in place to be use through the judicial processes, where necessary.Unsurprisingly, the auditing profession preferred the concept of a cap on liability, arguing that it would have no long term impact on the quality of the audit and would allow mid sized firms to enter the market. This was not entirely followed by the EU Commission who preferred to give notice a principle of proportionate liability.Based on all arguments, the EU Commission has advised a regime of proportionate liability across all member states.ConclusionsThe issue of auditors liability and how risk is apportioned ha s been fosterage concerns on an international level and has, therefore, become the subject of an EU Commission report. Currently, the international auditing market is heavily dominated by the big four accounting firms and several barriers of entry exist to prevent mid sized firms entering the market. Many of the barriers result directly from the fact that auditors are jointly and severally liable for misstatements in the financial accounts. Therefore, due to their deep pockets, auditors are often the main target for those taking actions against struggling companies9.Based on this position, the EU Commission looked into the option of establishing a cap on liability (either statutorily or through contractual provisions). After careful consideration of all of the options, it was felt that a principle of equipoise would be the beat out approach, given all of the issues raised. It was concluded that proportionality would reduce the deep pockets issue, yet would still ensure that the level of quality of auditing work is maintained. This level of proportionality should not be cast in stone and should be established on a case by case basis. It is anticipated that this will provide sufficient security for the smaller auditors to compete on a level playing field with the domain that has traditionally been that of the big four firms.BibliographyAllen, Robert D., Hermanson, Dana R., Kozloski, Thomas M., Ramsay, Robert J., Auditor Risk Assessment Insights from the pedantic Literature, report Horizons, 20, 2006Clarke, forthright L., Dean, G.W., Oliver, Kyle Gaius, Corporate Collapse Accounting, Regulatory and Ethical Failure, Cambridge University implore, 2003Garner, Don E., McKee, David L., McKee, Yosra AbuAmara, Accounting and the worldwide Economy After Sarbanes-Oxley, M.E. Sharpe, 2008Hay, David, Davis, David, The Voluntary Choice of an Auditor of Any train of Quality, Auditing A Journal of Practice Theory, 23, 2004Hillison, William, Pacini, Carl, Auditor Rep utation and the Insurance dead reckoning The Information Content of Disclosures of monetary Distress of a Major Accounting Firm, Journal of managerial Issues, 16, 2004Pacini, Carl, Hillison, William, Sinason, David, Auditor liability to third parties an international focus, managerial Auditing Journal, 15, 8, 2000Pong, C.K.M., Burnett, S., The implications of merger for market share, audit pricing and non-audit fee income The case of PricewaterhouseCoopers, Managerial Auditing Journal, 21, 1, 2006Smith, Roy C., Walter, Ingo, Governing the Modern Corporation seat of government Markets, Corporate Control, and Economic Performance, Oxford University Press US, 2006Soltani, Bahram, Auditing An transnational Approach, Pearson Education, 2007Footnotes1 Pong, C.K.M., Burnett, S., The implications of merger for market share, audit pricing and non-audit fee income The case of PricewaterhouseCoopers. 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Sharpe, 20087 Hay, David, Davis, David, The Voluntary Choice of an Auditor of Any aim of Quality, Auditing A Journal of Practice Theory, 23, 20048 Smith, Roy C., Walter, Ingo, Governing the Modern Corporation Capital Markets, Corporate Control, and Economic Performance, Oxford University Press US, 20069 Allen, Robert D., Hermanson, Th omas, Dana R., Kozloski, M., Ramsay, Robert J., Auditor Risk Assessment Insights from the Academic Literature, Accounting Horizons, 20, 2006