Reflective Paper

Intelligent Paper †Effective Human Resources Management Theresa Tapley BUS 303 Dr. Kevin Righter March 13, 2010 Reflective Paper †Effective Human Resources Management Effective Human Resources Management (HRM) assumes a significant job in guaranteeing that an association will endure and flourish. The HRM encourages the best utilization of individuals or representatives to accomplish hierarchical and singular objectives. The HRM comprises of various exercises which incorporate, equivalent business opportunity (EEO) consistence, work examination, human asset arranging, the enrollment, determination, inspiration, and direction of representatives, execution assessment and pay, the preparation and advancement of workers, work relations, and the wellbeing, wellbeing, and health of the workforce. Compelling HR the board assumes an imperative job in the achievement of an association and is a functioning member in graphing the key course of seriousness, productiveness, and proficiency. A viable HRM centers around activity instead of on record-keeping, composed system, or rules. In spite of the fact that the utilization of rules, records, and strategies are joined, â€Å"action† is the core interest. The HRM underlines the arrangement of business issues to help accomplish hierarchical goals and encourage employees’ improvement and fulfillment. A successful HRM is, likewise, individuals arranged. At whatever point conceivable, the HRM regards every representative as an individual and offers administrations and program to meet the individual’s needs. A powerful HRM program is worried about helping an association accomplish its destinations later on by accommodating skilled, all around roused representatives. HR are consolidated into an organization’s long haul key intends to help with guaranteeing that future development needs will be enough set up with qualified, prepared workers (Ivancewich, 2010, pg 5). EEO and Affirmative Action One outer factor that affects my organization's HRM unction is the equivalent business opportunity and human rights enactment, which profoundly affects our strategies and methodology concerning enlisting, determination, assessment, and advancement. The U. S. Equivalent Employment Opportunity Commission (EEOC) is a free government office that authorizes laws against work environment separation. The EEOC explores segregation grumblings dependent on an individual’s race, shading, national source, religion, sex, age, incapacity and counter for announcing and additionally restricting an oppre ssive practice. This commission is enabled to document separation suits against managers for the benefit of supposed casualties and to mediate cases of segregation brought against government offices. No other administrative zone has as completely influenced HRM as the EEO programs have. It has suggestions for pretty much every action in HRM and sets gauges for employing, selecting, preparing, firing, redressing, assessing, arranging, restraining, and aggregate haggling. Managers, to forestall business separation in the working environment or to make medicinal move to counterbalance work segregation execute EEO programs, (Ivancevich, 2010, pg 65). As indicated by the U. S. Equivalent Employment Opportunity Commission (EEOC) site, the EEOC is answerable for authorizing government laws that make it unlawful to victimize work candidate or a representative as a result of the individual's race, shading, religion, sex (counting pregnancy), national inception, age (40 or more seasoned), inability or hereditary data. The laws likewise apply to all kind of work circumstances, including employing, terminating, advancements, downgrades, provocation, preparing, wages, and advantages. During the work choice procedure, every up-and-comer ought to be assessed on their capability of the activity necessities, in light of their experience, training, and range of abilities. Numerous organizations use testing as a significant apparatus. Rae T. Vann, general insight of the Equal Employment Advisory Council, a national relationship of huge government contractual workers, watched, â€Å"When done appropriately, testing can be a significant apparatus in the business choice procedure, and we laud the Commission on its endeavors to improve the quality and reasonableness of tests and other occupation screening methods† (Title VII: Affirmative Action, 2006). I urge my Clinical Managers to get comfortable with the arrangements of the EEO measures and rules. It is basic that they bend over backward to look for counsel from our HR dept while starting the meeting and employing process, managing horrible showing, handicaps, downgrades, appearance of badgering, and preparing and re-preparing. All through my five years of regulatory administration, I have sadly needed to learn HRM and EEOC laws the most difficult way possible, through experimentation. With each slip-up that I have made, for example, not counseling the HR division before diminishing a double job employee’s hours so she could concentrate on one job because of incredibly terrible showing, I have taken in the best possible strides to arrive at a similar resolution. The reduction in hours made her lose her advantages and accordingly she recorded an EEOC guarantee of separation and counter. Luckily, because of appropriate documentation of the restorative activities, formative activity plan and the archived advising, our HRM has satisfactory data to invalidate the case. Presently, I counsel my HRM agent with any worries, questions, or updates identified with worker circumstances. Arranging, Recruitment, and Selection Human assets arranging are the procedures by which the executives guarantees that it has the correct faculty, who are equipped for finishing those undertakings that help the association, arrive at its targets. It includes guaging of HR needs and the anticipated coordinating of people with anticipated opening (International Labor Organization, 2010). A successful HR plan, likewise, gives components to dispense with any holes that may exist among gracefully and request. HR arranging decides the numbers and kinds of workers to be enlisted into the association or eliminated of it (Ivancevich, 2010). The Human Resource Planning Process joins key arranging which will directly affect the association's gainfulness. The key arrangement must adjust to ecological conditions. It must conjecture what number of and what representatives are required for the associations staffing necessities. Next, it must decide what number of and what sort of workers are as of now utilized with the abilities and preparing essential for the future needs. At last, after the HR framework has examined the gracefully of and the interest or future specialists, these two estimates are contrasted with figure out what move ought to be made. Powerful workforce arranging is a basic component of viable vital and operational arranging. Workforce arranging gives supervisors a key reason for settling on human asset choices. It permits chiefs to foresee change ather than being amazed by occasions, just as giving key techniques to tending to present and foreseen workforce issues. The US Department of Health and Human Services states, â€Å"Organizational achievement relies upon having the correct representatives with the correct skills at the opportune time. Workforce arranging gives supervisors the methods for recognizing the skills required in the workforce in the present as well as later on and afte rward choosing and building up that workforce† (US Dept. Wellbeing and Human Services, 2010). The HR division for my organization has actualized a staffing model instrument that ventures future, potential, or expected development versus the genuine statistics, the current staffing and range of abilities of that staff, and figures the employing needs of explicit situations inside the immediate and circuitous patient consideration. When the future needs are resolved, at that point the recruiting procedure starts. HR Development Training and improvement are forms that endeavor to furnish a representative with data, abilities, and a comprehension of the association and its objectives. Preparing and improvement are intended to enable an individual to keep on making positive commitments as great execution and headway inside the association. A strong direction program is the initial phase in building up a worker. It diminishes nervousness and fears, lessens fire up expenses of another representative, decreases turnover, spares time for administrators and colleagues, and creates reasonable desires, inspirational mentalities toward the business and occupation fulfillment. When will built up in a particular position, at that point the chief and representative must set objectives for improvement and headway. The executives and expert improvement is intended to lessen out of date quality and to increment employees’ fulfillment and efficiency. A significant piece of advancement is the assessment procedure. Execution the executives is the procedure by which administrators, directors, and managers work to adjust worker execution to the firm’s objectives. A viable presentation the board procedure decides and assesses execution, gives input to the representatives about their exhibition, and measures and screens range of abilities (Ivancevich, 2010, pg 251). The organization that I work for has a great conventional presentation assessment process that is extremely compelling in the advancement the worker and the inspiration to succeed. Evaluating and overseeing execution at my work environment begins structure the day of recruit. Each recently recruited immediate or aberrant patient consideration must go to a through and escalated preparing program. Following 90 days, from date of recruit, the new staff part is assessed for appropriateness for the position. The supervisor will introduce a composed 90-day assessment to the staff part. This assessment will bring about a fruitful finishing of the starting time frame, decide a requirement for an augmentation of 30 days to improve and meet desires, or end due to being unsatisfactory for the posi

Book Review on the book The Underground Railroad From Slavery To Essay

Book Review on the book The Underground Railroad From Slavery To Freedom (A far reaching History) by Wilbur H. Siebert - Essay Example Siebert’s account depends on a far reaching research extending more than fifty years. The book is a fascinating arrangement of different types of works, for example, discourses, letters, history just as immediate accounts. The writer starts with a point by point depiction of the different sources - articles in periodicals, contemporaneous archives, and assortments of memories - that have been utilized to compose this book. The same number of local people were supporting the break of slaves, the creator narratives the occasions that prompted the draft of the Fugitive Slave Law in 1793, by which helping slaves escape was pronounced as an offense. This elevated level of abuse brought about the profound want among the captives to accomplish opportunity. Right now, they additionally started to catch wind of the good condition in Canada. Before long, the Underground Railroad framework started to create in Ohio, Iowa and Illinois. The creator further discussions about the snatching o f slaves from the south and how the nearby individuals helped with helping the slaves departure and have a superior existence in a spot where they have enough opportunity. The activities of the Underground Railroad were likewise done through imaginative ways like 12 PM administration and the passing on of enigmatic messages.Slaves stowed away secluded from everything spots and depended on masks. Boards of watchfulness were shaped in places like Boston and Philadelphia and supplies for travelers were additionally organized. The Underground Railroad before long turned into a much formalized procedure as individuals took up the obligations of being the Underground Agents, Station Keepersor conductors. Here, the creator additionally offers credit to the individuals who ventured forward as Underground assistants and lauds the endeavors of individuals like Gerrit Smith and Elijah P. Lovejoy, Seth Concklin, Charles T. Torrey, Calvin Fairbank, etc. As Canada was viewed as the most secure as ylum for the got away from slaves, creator proceeds onward to annal the life of minorities individuals in Canada, where the exiles would do well to conditions than what they have undergone.The locals in Canada were responsive and open to these outcasts and invited them to share their territory and assets. To give this gathering an exhaustive view, the creator brings into light, the ideas of forswearing of jury, capture without lawful procedure and the punishments for supporting the escapees. The creator tracks the subject of Underground Railroads as far as political perspectives by taking a gander at the standards of removal, the interest for slave laws, slave disturbance, abolitionist servitude development, etc. The decree of liberation of slaves just as the annulment of the abolitionist servitude laws is additionally talked about in detail. At long last, the essayist continues to uncover realities about the misfortune looked by the slave proprietors, the evaluation gives an accoun t of the criminal slaves, the outlaw slave discussion, and how this prompted the Civil War that eventually to the nullification of servitude in the United States of America. It presents a powerful record of the slaves lives and conditions and clarifies the battles and the force with which the Underground Rail was utilized during the profoundly politically unpredictable condition of the occasions. The book is in this manner a valuable narrative on the development and spread of the opportunity soul among the slaves and fastidiously subtleties the predecessor conditions that prompted the incomparable Civil War. THE ABOVE SECTION IS SUMMARY AND IS 501 WORDS OR 2 PAGES THIS SECTION BELOW IS INCLUDED IN YOUR INSTRUCTIONS Criticize or remark on every one of the accompanying about the book: †¢ Organization †The book is composed into 11chapters with every part managing a basic part of the Underground Railroad. The book has been composed with clearness, as per sequence just as indic ated by specific setting. For instance, the creator

18 Interesting and Inspirational Quotes About Editing and Proofreading

18 Interesting and Inspirational Quotes About Editing and Proofreading If you think the business of writing is difficultâ€"try editing. In fact, both writers and editors alike have a lot to say about the often-frustrating process of whittling words and emotions down to only the best. Heres our list of 18 quotes about editing that keep it real.So the writer who breeds more words than he needs, is making a chore for the reader who reads.Dr. SeussKill your darlings, kill your darlings, even when it breaks your egocentric little scribblers heart, kill your darlings.Stephen King, On Writing: A Memoir of the CraftTo me, the single biggest mark of the amateur writer is a sense of hurry.Hurry to finish a manuscript, hurry to edit it, hurry to publish it. Its definitely possible to write a book in a month, leave it unedited, and watch it go off into the world and be declared a masterpiece. It happens every fifty years or so.For the rest of us, the single greatest ally we have is time. Theres no page of prose in existence that its author cant improve after its be en in a drawer for a week. The same is true on the macro level â€" every time I finish a story or a book, I try to put it away and forget it for as long as I can. When I return, its problems are often so obvious and easy to fix that Im amazed I ever struggled with them.Amateur writers are usually desperate to be published, as soon as possible. And I understand that feeling â€" you just want it to start, your career, your next book, whatever. But I wonder how many self-published novels might have had a chance at getting bought, and finding more readers, if their authors had a bit more patience with them?Charles FinchWriting without revising is the literary equivalent of waltzing gaily out of the house in your underwear.Patricia FullerWhile writing is like a joyful release, editing is a prison where the bars are my former intentions and the abusive warden my own neuroticism.Tiffany MadisonEditors can be stupid at times. They just ignore that authors intention. I always try to read una bridged editions, so much is lost with cut versions of classic literature, even movies dont make sense when they are edited too much. I love the longueurs of a book even if they seem pointless because you can get a peek into the authors mind, a glimpse of their creative soul. I mean, how would people like it if editors came along and said to an artist, Whoops, you left just a tad too much space around that lily pad there, lets crop that a bit, shall we?. Monet would be ripping his hair out.We never end up with the book we began writing. Characters twist it and turn it until they get the life that is perfect for them. A good writer wont waste their time arguing with the characters they create...It is almost always a waste of time and people tend to stare when you do!C.K. WebbWhen an editor works with an author, she cannot help seeing into the medicine cabinet of his soul. All the terrible emotions, the desire for vindications, the paranoia, and the projection are bottled in there, al ong with all the excesses of envy, desire for revenge, all the hypochondriacal responses, rituals, defenses, and the twin obsessions with sex and money. In other words, the stuff of great books.Betsy Lerner, The Forest for the TreesA good editor doesnt rewrite words, she rewires synapses.S. Kelley HarrellThis leads me to the Higher Editing. Take of well-ground Indian Ink as much as suffices and a camel-hair brush proportionate to the inter-spaces of your lines. In an auspicious hour, read your final draft and consider faithfully every paragraph, sentence and word, blacking out where requisite. Let it lie by to drain as long as possible. At the end of that time, re-read and you should find that it will bear a second shortening. Finally, read it aloud alone and at leisure. Maybe a shade more brushwork will then indicate or impose itself. If not, praise Allah and let it go, and when thou hast done, repent not. The shorter the tale, the longer the brushwork and, normally, the shorter th e lie-by, and vice versa. The longer the tale, the less brush but the longer lie-by. I have had tales by me for three or five years which shortened themselves almost yearly. The magic lies in the Brush and the Ink. For the Pen, when it is writing, can only scratch; and bottled ink is not to compare with the ground Chinese stick. Experto crede.Rudyard Kipling, Something of MyselfThe first draft is black and white. Editing gives the story color.Emma HillWriting is not like painting where you add. It is not what you put on the canvas that the reader sees. Writing is more like a sculpture where you remove, you eliminate in order to make the work visible. Even those pages you remove somehow remain. There is a difference between a book of two hundred pages which is the result of an original eight hundred pages. The six hundred pages are there. Only you dont see them.Elie WieselWhen you write a story, you are telling yourself the story. When you rewrite, your main job is taking out all the things that are NOT the story...Your stuff starts out being just for you...but then it goes out. Once you know what the story is and get it right, as right as you can...it belongs to anyone who wants to read it, or criticise it.Stephen King, On Writing: A Memoir of the CraftAn editor doesnt just read, he reads well, and reading well is a creative, powerful act. The ancients knew this and it frightened them. Mesopotamian society, for instance, did not want great reading from its scribes, only great writing. Scribes had to submit to a curious ruse: they had to downplay their reading skills lest they antagonize their employer. The Attic poet Menander wrote: those who can read see twice as well. Ancient autocrats did not want their subjects to see that well. Order relied on obedience, not knowledge and reflection. So even though he was paid to read as much as write messages, the scribes title cautiously referred to writing alone (scribere = to write); and the symbol for Nisaba, the Mes opotamian goddess of scribes, was not a tablet but a stylus. In his excellent book A History of Reading, Alberto Manguel writes, It was safer for a scribe to be seen not as one who interpreted information, but who merely recorded it for the public good.In their fear of readers, ancients understood something we have forgotten about the magnitude of readership. Reading breeds the power of an independent mind. When we read well, we are thinking hard for ourselvesâ€"this is the essence of freedom. It is also the essence of editing. Editors are scribes liberated to not simply record and disseminate information, but think hard about it, interpret, and ultimately, influence it.Susan Bell, The Artful Edit: On the Practice of Editing YourselfEditing fiction is like using your fingers to untangle the hair of someone you love.Stephanie RobertsLet the reader find that he cannot afford to omit any line of your writing because you have omitted every word that he can spare.Ralph Waldo EmersonDont cross out. (That is editing as you write. Even if you write something you didnt mean to write, leave it.) Dont worry about spelling, punctuation, grammar. (Dont even care about staying within the margins and lines on the page.) Lose control. Dont think. Dont get logical. Go for the jugular. (If something comes up in your writing that is scary or naked, dive right into it. It probably has lots of energy.)Natalie Goldberg, Writing Down the Bones: Freeing the Writer WithinLearn to enjoy this tidying process. I dont like to write; I like to have written. But I love to rewrite. I especially like to cut: to press the DELETE key and see an unnecessary word or phrase or sentence vanish into the electricity. I like to replace a humdrum word with one that has more precision or color. I like to strengthen the transition between one sentence and another. I like to rephrase a drab sentence to give it a more pleasing rhythm or a more graceful musical line. With every small refinement I feel that Im coming nearer to where I would like to arrive, and when I finally get there I know it was the rewriting, not the writing, that won the game.William Zinsser, On Writing Well: The Classic Guide to Writing NonfictionIve reached that final moment of editing a bookâ€"the one where the text manifests as a living breathing person and starts slugging me in the face.Richard Due

Comparing Beowulf And The Anglo Saxon Era - 1015 Words

Hannah Bennett Mrs.Billingsly English IV 10 September 2015 Loyalty in the Three Battles During the Anglo Saxon era the epic poem, Beowulf, displayed many themes. Beowulf and the Anglo Saxon culture are alike in multiple ways, one of them is being loyal through hardships. â€Å"In Anglo-Saxon culture and literatures, the characteristics of a hero are to be bold, strong, fearless, loyal and showing indifference to pain† (Lam). Beowulf showed all of these amazing qualities throughout the poem. There was never an instance where he wanted to give up and let his people down. He The most compelling of these themes is, Beowulf and the three battles he fought. Beowulf fought in unarmed combat with the dreaded Grendel, defeated the monster’s mother and then lived to courageously battle the dragon that finally defeated him in the end. Imagine facing your biggest enemy without any weapons and stepping into a battle when nobody else would while facing a blood thirsty monster. This is exactly what Beowulf the Geatish warrior did whenever he was summoned by King Hrothgar to defeat the mighty, Grendel. Beowulf firmly states, â€Å"I will not shift a foot† (Beowulf 2524). Beowulf is determined to stand his ground and never give up. He believes in himself. Loyalty is what drove Beowulf to do the unthinkable. It was the emotion inside of him that provided the ability to defeat Grendel when they are called together to battle: â€Å"They have seen my strength for themselves,/ Have watched me rise from theShow MoreRelatedThe Anglo Saxon Era Of Rich History And Reflected Literature1486 Words   |  6 PagesThe Anglo Saxon Era of Rich History and Reflected Literature The Anglo Saxon Period began in 449 and ended in 1066 AD. This was a time of Viking conquering other nations, patriotism, and Pagan to Christian religious conversion. There are only few recorded authors of this era as a result of literary works such as Beowulf, Wife’s Lament, and The Seafarer being passed down orally through generations of time. The literature serves as a reflection of this ancient time rather than having an impact on thisRead MoreEssay about Gift-Giving in Beowulf and the Odyssey1707 Words   |  7 PagesGift-Giving in Beowulf and the Odyssey Literature has always been an immensely helpful resource when discerning cultural values in societies past and present. Through the study of noteworthy historic fictional and factual, texts we are able to distinguish parallel characteristics present through many different cultures and time periods. These distinguishing characteristics are one of the main things that help us to determine when and how a society, or world culture as a whole changes as timeRead MoreRevenge In Beowulf And Iliad1605 Words   |  7 Pagesthrough Beowulf and Iliad. In Beowulf, it seen through numerous characters. Revenge is a unique emotion in which is can be very motivating to accomplish a certain task, to serve for justice. In Iliad, Achilles using the feeling of Revenge to complete his journey. Comparing the two stories, vengeances is shown in both, and both stories have a unique way of related the events of the story to the events and the culture and society at the time the stories were written. Revenge in Beowulf: In Beowulf revengeRead MorePeriods of English Literature1515 Words   |  7 PagesEnglish literature, seeing the depictions of a certain era through writings that unintentionally convey great varieties in the mentality and lifestyles of the people who lived during that time. From war and violence to the more genteel inclinations of love and peace, English literature has evolved throughout the centuries, most especially if one considers the differences between the Old English, Renaissance and Romantic periods. The Anglo-Saxon history is undoubtedly very interesting to study, asRead MoreThe Role Of Government In Beowulf And King Arthurs Society1629 Words   |  7 Pages Although the role of the government found in Beowulf and in King Arthurs societies had basically the same functions (to protect the people from invasion and provide safety and order within the community), each government was set up with some drastically different ideologies. The ideologies that perhaps governed the formation of each government were defined easily by the time periods in which each work was written. Both governments describe leaders (Kings) who are honorable and kind to their people

Top Mountain State Colleges and Universities

Comparing Public and Private Sector Accounting Free Essays

INTRODUCTION TO PUBLIC SECTOR ACCOUNTING Public Sector Accounting is related to government and different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards, and procedure designed to accommodate their environment. This also based on the needs of their accounting information users. We will write a custom essay sample on Comparing Public and Private Sector Accounting or any similar topic only for you Order Now Derbyshire (1987) defined a public sector as a device for regulating human activities so that men and women can live together in reasonable harmony. The public sector is providing basic government services whether federal, state or local/municipal. It encompasses universal and critical services such as a national defense, healthcare, public roads and primary education. The public sector is part of economic and administrative life that deals with the delivery of goods and services by and for the government. A stakeholder is a party who has an interest in the organization’s activities, project or program. This is including whose affects, or can be affected by, the organization’s actions and decisions. More institutional stakeholders are lying under the public sector compared to private sector. For examples the parliament, the Auditor General and the Cabinet. They are mainly from individuals who are directly or indirectly involved in the company’s action such as the shareholders and suppliers. The public sector operates within a framework of public authorization and control. One common feature of all public sectors bodies is Parliament will derived the specific power ultimately. However, the formal and informal networks such as the ministers, local councils, and pressure groups impacted on the way of how the public organizations operate. The public sector also has a plurality of objectives. Political, economic, social, regulatory, technical and performance of services often occur on the basis of perceived need rather than in response to strict market-related demand. For example, in Malaysia, plurality of objectives of the government is clearly observed. The observation is through the setting up of different ministries with a variety of portfolios. In addition, public sector organization has no direct financial interest or benefits to the contributors of resources. Any direct or proportionate share of those organization’s goods and services will not been received by the contributors of resources. For instance, an individual who is a tax payer in Malaysia will not receive direct benefits from the Inland Revenue Board. Instead, they enjoy indirect benefits from the provision of education at all levels, provision of health services, continuous clean water supply and any other benefits. The public sector is varying accounting principles and practices. In general, fund accounting where separate accounts are maintained for each fund so that limitations and restriction placed on use of the resources allocated can be properly monitored and accountability is ensured. The private sector is generally using the entity accounting which a term used to identify the organization. The accounting service is to be provided and whose accounting or other information is to be analyzed, accumulated and reported. Lastly, the public sector is more to political rather than financial control which concerned about delivering social responsibilities to the public at large. Hence, the priority on resources allocation is generally governed by the priority set by the government. The national agenda sets the priority, not by any investment appraisal and profitability criteria. How to cite Comparing Public and Private Sector Accounting, Essay examples

Auditing & Assurance Services

Questions: 1. Find your inner sceptic: Its not enough to be sceptical, you have to demonstrate it in practice? 2. Explain the nature, size and scope of the big four accounting firms? 3. Are they really accounting firms or are they morphing into something else? Answers: 1. Audit is vital when it comes to the point of public, as well as investors because helps in elevating the level of confidence. It takes a lot of judgement and skills to provide the desired result. Hence, the auditor is needed a level of scepticism as it helps in conducting the audit at an enhanced level. This issue generated aftermath the banking crisis where the regulators challenged the audit firms whether the desired level of scepticism was showcased. Further, the need to exercise an enhanced level of scepticism is primarily needed. The application of an enhanced level of professional scepticism is a major skill when it comes to the profession of an auditor (Blay et. al, 2011). Until the time, the auditors are ready to challenge the assertions put forth by the auditor they will not perform as a way to fraud nor will be in a position to ascertain the fact that the financial statement of the company is projecting a true and fair view. Furthermore, scepticism can be taken to an enh anced level, challenging everything in an established company will tend to slow the publication of the financial statements and will increase the costs that are unnecessary (Heeler, 2009). Being sceptical is the not the desired result because it must be demonstrated in practice. When it comes to an auditor, being sceptical of information, explanation and other relevant documents it is a chief source (Holland Lane, 2012). However, knowing it and being sceptical will not produce a positive impact rather it should be demonstrated on every assignment. The application must be done that will help the clients and ensure proper documentation. Professional scepticism can be defined as an attitude that contains a reasoning bent of mind, ready to combat any situation that might project possible misleading either due to error or fraud and an evaluation of the audit evidence that is critical in nature (ACCA, 2015). The explanation provides a clear view that the work is influenced when the scepticism is implemented in practice. It helps and supports the auditor to assess the findings and conclude whether reasonable audit evidence has been received to ensure a true and fair view of the state of affairs of the company (ICAEW, 2016). Hence, it is essential that a sceptical bent of mind is essential because it leads to efficiency and effectiveness of the level of audit. (ACCA, 2015) Therefore, being sceptical is not a major consideration rather needs to be applied because the client will get justification. Scepticism enhances the audit practice and projects the reaction of the auditor during the process of an audit (Kalpan Williams, 2013). A sceptical auditor lay trust in facts, as well as data, ensures proper verification and ensures strong interpretations that are evident from the report that is prepared (Carcello, 2012). Therefore, having a sound knowledge is not enough because it needs to be reflected in the work. An auditor may have paramount knowledge, however; there might be a fault in the report that reflects the level of deficiency. However, an auditor who is sceptical ensures a strong financial presentation and provides a strong practical exposure that is error free. A sceptical auditor believes in fact, as well as data, ensure proper verification (Coram et. al, 2011). Hence, being sceptical is not enough because there are various situations like clos ed, doubts and disconnection that might affect the audit. Hence, the auditor must be strong enough in the practical field so that the so that any deflections in the information can be traced (ICAEW, 2016). It is the practical work, as well as the clients service that boasts of the strong service. 2. Initially, the Big Four was a vast firm that comprised of eight. In 1989 there was a merger that reduced the Big eight into Big Six and further in 1998 it was reduced to five when Price Waterhouse underwent a merger with Lybrand to become PricewaterhouseCoopers. The Big Four accounting firms are operated by a board that has its presence globally or council that contains total responsibility for the governance, as well as oversight of the member firms that are networked. The structure of the governance bodies contains a variation, however, contains leaders of senior rank from the various line and geographical areas. The CEO/Chair of the Big four is linked to the audit practice, the other two from the area of tax practice. However, there is no scenario of profit pooling at the international level. The amount remitted to the global network form by an individual member firm to fund the running cost of the network is linked to the revenue that the member firm generates. In reality, the U.S member firms When it comes to the practice of assurance, the firm moves on to enhance the level of audit efficiency. This contains offshoring, development of centers of lower cost, outsourcing of aspect and using of technicians related to data. The Big four firms are operated by international networks. Member forms have a common name; brand and the member firm are legal entities. Big four firms operate as an umbrella entity and termed as a global network firm. The link is established by the legal agreement between the two. When it comes to governance it is done by way of various committees that come from within the firm and the members are selected by the partners. In some other case, the guidelines of the governance need large audit firms to bring non-executives who are independent when it comes to the matter of governance (Mock et. al, 2013). The Big Four are similar to other firms in the matter of management of equity actively in the prevailing situation. Moreover, the Big four are showing str ong standards for partner promotion and transferring more parts from equity and getting it shift to the status of salary in the practice of audit. Moreover, there is a trend practiced by the Big four in promoting individuals. Hence, it is a clear-cut indication that the there will be more income partners as compared to equity partners in the forthcoming days. As a matter of fact, the Big Four audit firms employ more than 710,000 people in 2016. This number contains partners, audit, professionals, tax, staffs, etc. In the past five years, there has been a paramount increment in the employment by the Big Four indicating an increment of over 16%. Apart from the year 2010, the employment by the Big Four has increased every year since 2009. The Big Four firms are into assurance, consulting, tax and even in the role of administration. The number of people in the Big Four has increased with the due passage of time while the staff composition in the assurance area has decreased. Due to the enhancement in advisory and variation in the financial statement audit work, the need for individuals who are experienced in nature has increased tremendously. This has led to a strong market for the technical expertise and other professionals in the field of finance. The Big strives to hire students from the accounting field and various others such as a comput er, technology, organizational change, etc. Further, there has been a strong surge in the requirement from the field of statistics (Hoffelder, 2012). The Big four has clearly shown that they are pouring in enough investment so that they can evaluate the manner to reframe their procedure of audit and take benefit of the chances that is given by the current technologies (Pristine, 2016). However, at the current point of time, there is little evidence that will provide a result on the quality of audit, protection of the investor, audit efficiency, etc. 3. Yes, the Big four are accounting firms however, they are venturing into various other services such as external audit, services pertaining to taxation, consultancy related to management and business, evaluation of risk and control. Further, they are even venturing into various other services like massive employment and opportunities in tune to career development to auditor and accountants all over. Apart from the normal accounting services the big four are constantly eyeing upon: Management consulting The other activities of the big four revolve around advisory services. This is one of the other activities that the firm is undertaking as they have a strong grasp of the external environment. The immense knowledge of the firm is utilized to provide various services like setting up of the business plan, financial standing, etc (Pristine, 2016). Moreover, the accountants from the firm have helped to trace new opportunities, manage the change in the external environment, take care of the insurance needs, etc. Speciality services With the due passage of time, the offerings by the firm have undergone a variation. Specialized services are provided by the firm. One of the noteworthy ventures is the business valuation that helps in determining the worth of the business and provides an adequate response to the fact that whether the business should head for merger or acquisition. Further, information system services are even provided that helps in knowing the integrity, as well as the security of the computer system. Fraud and forensic services are even provided that helps in uncovering the fraud practices. References ACCA. (2015). Professional Scepticism. Retrieved January 24, 2017 from https://www.accaglobal.com/lk/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/scepticism.html Blay, A. D., Geiger, M. A. North, D. S. ( 2011). The Auditor's Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice Theory, 30 (2): 77- 102. Carcello, J. (2012). What do investors want from the standard audit report? CPA Journal 82 Coram, P., Mock, T. J., Turner, J. Gray, G. (2011). The communicative value of the auditors report. Australian Accounting Review 21(3): 235-252. Heeler, D. (2009). Audit Principles, Risk Assessment Effective Reporting. Pearson Press Hoffelder, K. (2012). New Audit Standard Encourages More Talking. Harvard Press. Holland, K. Lane, J. (2012). Perceived auditor independence and audit firm fees, Accounting and Business Research. 42(2), 115-141. ICAEW. (2016). Professional scepticism what it means for auditors in practice. Retrieved https://www.icaew.com/en/technical/audit-and-assurance/faculty/webcasts/professional-scepticism-what-it-means-for-auditors-in-practice Kaplan, S. Williams, D. (2013). Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review, 88 (1), 199-232. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. and Warne, R. (2013). The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory, 32, 323-351. Pristine, E. (2016). Why are the Big 4 accounting firms important?. Retrieved 24 January 2017 from https://www.quora.com/Why-are-the-Big-4-accounting-firms-important