A brief History about football Essay

Argyle has 69 sponsors this season that all helps the club in one way or another by sponsoring them money witch helps the everyday running of the club from security to help pay the team wages and transport to away games and keeping home park looking clean and tidy. scale and econmic importance Plymouth Argyle is of a great econmic importance to the city of Plymouth, the scale of with is involving people with jobs locally within the club to helping company sponsors like ginsters who takes on more staff as need to keep up with demans and getting their lines of food to the ground on time. There is many people that benifit from the club like on match days there is over fifty security staff working keeping everyone safe,also catering staff selling the drinks and food threw out the game and staff taking tickets and money on the turnstiles leading up to the game. When the football season starts Plymouyh Argyle helps bring money into Plymouth and everyone locally benifits from this as every home game, home and away fans travel to Plymouth some spending the nite or more others just spending the day in Plymouth but during the duration of their visit they will spend money in our shops,pubs,clubs,food outlets and other places. Role of education in the sport Plymouth Argyle play a big role locally to show people from all walks of life that there is plenty of jobs at a football club even if u can’t play football, from being a cleaner or doing ground maintenance all the way up to being a member on the board. there are plenty of opportunies of all different kinds of jobs that may interest people to getting involved with there local team. Plymouth Argyle runs many different kinds of clubs to educate people with day to day running that happens at the club. They ran a programme last year called kick off that helped people get back on track in life and do good and give a little back to the community. During this programme they taught them basic computer skills, built their confidence up and taught them other skills that may help them get a job in the future and keep out of trouble and not go back to old addictions. Plymouth Argyle also educates children and adults on why they should keep to a healthy diet and the positives they will get from it, and why junk food is no good for them in many ways. Influence from media and sponsorship P1. 5. There is lots of influence from media to do with Plymouth Argyle. It can be good our bad for the club or the person or players involved, for example our local newspaper the herald does a write up about the club and how they did or what’s going on. It can be good to attracts people to come watch the teams next home game when the team is doing good or they have signed new players but it also has its down side when the team is not doing as good as expected and negative things are put in the paper or they get on at one player. Plymouth argyle has there own website run by the fans for the fans where they can get all the latest gossip speak to other people online watch clips of the latest games and managers comments on how the team preformed last. This site is also first to get any breaking news to do with Plymouth argyle. Televised games has a big influence on the income profit for the club each season so the better the team does in the cup and the league the more chance there is to be televised by either sky sports or bbc what pays for the rights to televise the teams and helps both teams that our playing out and they get better national publicity and also get paid for there team being televised. Plymouth Argyle has over 70 sponsors this season including coca cola who sponsors the league that Argyle plays in. The money that the sponsors pay to sponsors Plymouth Argyle gets used in many different ways from helping with the everyday running of the club to team transport, players wages, ground maintenance, and better facilities within the club for the fans and the players. The sponsors get a board around the ground advertising there company and some times get a mention at half time and some times get a few free tickets to a selected home game. p3. Employment Plymouth Argyle has many people employed behind the scenes that helps keep the club day to day running run smoothly. There is over 70 members of staff that do there part thought-out the week without including the squad of players and the extra staff that is needed for the home games like security, police, catering staff and turnstile staff. Here our a few of the names and the job that they do for Plymouth argyle football club. Paul Stapleton who is the chairman, Robert Dennerly who is the vice chairman, Tony Wrathall & Phill Gill who are directors, Michael Dunford who is chief executive, Ian Holloway who is team manager. All these People and many more play important roles within Plymouth Argyle football club. Without each Person playing there role then the club would not run smoothly and would struggle. p. 3. 4 Level of participants Plymouth Argyle play there football in the second tier of English football know now as the coca cola championship, it use to be known as the first division until coca cola sponsored the old division one ,two and three changing the name of all three leagues. Plymouth Argyle is a well established team within the championship with this being there third season and been playing there football in the coca cola championship since it changed its name from division 1. Plymouth Argyles best position in the league and in the clubs history was last year where they ended up finishing 11th in the table. Financial turnover of the club. Here below is a table showing how the club as developed financially since 1994, and how the club itself as made a high percentage in profits and is still climbing. (www. footballeconomy. com/stats2/eng_plymouth. htm)

Plastic surgery Essay

Plastic surgery is an operation that allows a person’s image change into a new and pretty appearance. Nowadays, plastic surgery has been a growing fascination for many Asian countries, including Malaysia. Most Malaysians opt to pursue plastic surgery although some of them have good looking figure. In my opinion, is a good idea for someone to change their appearance though plastic surgery. Firstly, people who having plastic surgery can build confidence and increase their self-esteem. For instance, people feel comfortable in social community and communicate with others. Furthermore, it is easier for them to get a particular job. Therefore, it may carry out a successful career in their life. Secondly, plastic surgeries will improve health conditions. For example, there are many women suffers from chronic back pain solved by breast reduction. Moreover, physical defects and injuries due to accidents, genetics and diseases also solved by plastic surgery. Some people argue that plastic surgery carries with certain of risk. The most common mistake people is choosing a wrong doctor who has no experience and without certification may put their health into risk. However, with rapid development of technology, plastic surgery technique has become more effective and reliable. The majorities of people still have faith in plastic surgery and change their lives. People can improve their living condition and help to reshape their appearance in future life. In conclusion, I strongly agree to someone change their appearance through plastic surgery because plastic surgery builds confidence or increase self-esteem and improve health condition.

Reconstruction Era of the United States and New York Times

Allison Hwang Swanson 10:30 11/16/2012 Reconstruction's Failure Although the Civil War finally managed to come to a close, the end of the war wasn't exactly met with celebration. Instead, the Civil War brought up many new problems that were left unresolved. In order to solve these problems, the congress took responsibility and worked its way to â€Å"reconstruct† our nation. The main purpose of the â€Å"Congressional Reconstruction† was to ‘establish and protect the citizenship rights of the freedmen'.However, the Congress' Reconstruction efforts did not last too long and came to an end by the year of 1877. The main reasons for the failure of the reconstruction efforts were due to the conflicting views and factors upon the purpose of reconstruction. There were much political opposition from the north and the south as well as from the republicans and the democrats, the entire nation was facing economic hardships, and the attempt to place the freedmen in the same s ocial level as the white southerners caused so much tension that the efforts of the Congress' Reconstruction gradually failed.Even though the 13th and the 14th Amendments were ratified in 1866, which ensured equal rights of all citizens, many of the white population continued to treat the former slaves with inequality. Ignorance was one of the biggest factors that led to the failure of the efforts of the congress reconstruction. Although the former slaves were not granted liberty and freedom, they were still treated with inequality because many of the white men continued to believe that the black men should not have the equal rights as the white men. Pennsylvania Congressman Benjamin Boyer, a Democrat, said, â€Å"it is not the complexion of the negro that degrades him†¦. race by nature inferior in mental caliber†¦the negroes are not the equals of white Americans, and are not entitled†¦to participate in the Government of this country†¦Ã¢â‚¬  In his speech, Cong ressman Boyer basically denies the right of the African Americans to vote simply due to his belief that black men falls short of the white and that they aren't smart enough. In the excerpt in the New York Times it reads, â€Å"‘Ku Klux Klan' †¦its grand purpose being to establish a nucleus around which ‘the adherents of the late rebellion might safely rally. † The Ku Klux Klan was an organization that was formed in order to go against the purpose of the congress and lynch black men. Such activities were racially and violently performed, which undermined the Congress' efforts to ensure equal rights to freedmen. In the excerpts from the editorial, Atlanta News, it says, â€Å"If the white democrats of the North are men, they will not stand idly by and see us borne down by northern radicals and half-barbarous Negroes. But no matter what they may do, it is time for us to organize. † This editorial displays the racism that was demonstrated during the 1870s. The editorial is advocating the southern and the democratic whites to come together to stop the black. It refers to the black men as â€Å"half-barbarous negroes† which racially displays the belief of the whites of how the black men are far inferior compared to them. Racism was one of the big factors that led to the failure of the reconstruction. Another main factor that played a key role in the downfall of the congress reconstruction was the political opposition from the north and the south as well as against the democrats and the republicans. In an excerpt from The Era of Reconstruction it reads, â€Å"In May 1872†¦.Congress passed a general amnesty act which restored the right of office holding [and voting] to the vast majority of those who had been disqualified. † The restoration of the voting rights to the white Southerners undermined the efforts to preserve and protect the voting rights of the freedmen. This was so because when they gave back the rights to v ote to the white southerners, the Congress increased the number of white voters. Thus these voters took more political positions away from the freedmen. Also in November 1974, the headline text from the New York Times read, â€Å"DEMOCRATIC VICTORY; CONGRESS TO BE DEMOCRATIC. The victory of the Democratic only further affected the downfall of the efforts of the congress' reconstructions. Their victory helped undermine the Congress' efforts to help the freedmen because the democrats were simply against the reconstruction. The opposing political viewpoints amongst the nation only further adds to why the Congress' Reconstruction efforts to ensure equal rights to the freedmen failed. The final main factor that played a big role in the downfall of the Congress' Reconstruction was the economic hardships that both the north and the south had to face after the Civil War.The civil war left the nation in ruins as far as being economically devastated. Although the slaves were finally granted their freedom after over 200 years of fighting, they did not know what to do the moment they actually achieved their freedom. Although some blacks took advantage and became successful, there were many others who were left on the streets with no source of income to fend for themselves. In an excerpt from a book written by Dr. W. E. E. DuBois it reads, â€Å"But the decisive influence was the systematic and overwhelming economic pressure.Negroes who wanted work must not dabble in politics†¦ in order to earn a living, the American Negro was compelled to give up his political power. † According to Dubois, the freedmen were â€Å"convinced† to stop voting or taking part in political events because they were under economic pressure. They weren't to â€Å"dabble in politics† if they wanted to increase their income and to earn a living. The economic pressure of the slaves could also be seen in an interview with a man named John McCoy. He was born in 1838 and had li ved 27 years as a slave in Texas.In the interview he says, â€Å"Freedom wasn't no different I knows of. I works for Marse John just the same for a long time. He say one morning, â€Å"†¦. I'll feed you and give you clothes but can't pay you no money. I ain't got none. † Humph, I didn't know nothing what money was, nohow, but I knows I'll git plenty victuals to eat, so I stays†¦Ã¢â‚¬  This recollection by John McCoy displays the idea that the slaves may have even been better off to actually stay with their owners who will feed them and clothe them. This goes against the whole idea and purpose of the entire Civil War and the Congress' Reconstruction.Due to the economic hardships during the 1870s, John decided to stay with his owner despite being granted his freedom because he did not even have knowledge as to what money was and was simply grateful for the food and the clothing that his owner would provide for him in exchange for labor. There were a lot of different reasons that led to the failure of the efforts of the Congress' Reconstruction to ensure equal rights to the freedmen. The three main reasons that affected the Congress' Reconstruction efforts the most were political oppositions, economic hardships, and racial differences.The constant conflicts between the different viewpoints of the democrats and the republicans undermined the purpose of the Reconstruction efforts. Racism played a big role in that the white men continued to look down on the black men and always felt superior compared to them. Economic hardships were also very important in the failure of the reconstruction efforts in that some slaves felt as though staying with their owners despite their gained freedom was better than fighting for survival alone on the streets. In the end, despite all the efforts of the congress, the reconstruction came to an end in 1877.

Business Report_ Informative report Case Study Example | Topics and Well Written Essays - 1000 words

Business Report_ Informative report - Case Study Example For purposes of clarity, these have ultimately been broken down into 3 key areas: Cleanliness, Quality of Food, and Quality of Service. As such, the proceeding sections will target each of these areas and relate how the sampling of employees felt with relation to each one of these. A 90% response rate was achieved with over 500 employees originally sampled. As a means of understanding the core components of dissatisfaction, the study itself was of a somewhat limited scope as a means to seek to answer the most pressing issues that currently face the cafeteria and those within the firm that make use of its offerings. From this sampling the following key information has been determined with regards to the proceeding determinants that have been weighed: 98% of respondents indicated that the level of cleanliness within the cafeteria was unsatisfactory; key concerns centered around dirty floors, unsanitary condiment sections, and unclean floors and eating utensils. Additional concerns with relation to cleanliness consisted of concerns relating to the personal cleanliness of the food preparation process and the kitchen/cafeteria workers themselves. Similarly, fully 80% of employees felt that the quality of the food that the cafeteria offered was of a poor nature. Key concerns that were stated revolved around food being greasy, too salty, poorly cooked, improperly seasoned, tasting old, and/or being stale. Of the responses, it is interesting to note that none of these were concentric around the lack of choice or lack of diversity in the offerings that are made. Instead, they were almost wholly concerned with the level to which the food represents poor preparation, seasoning, or care. Finally, 76% of the employees sampled noted that the overall quality of the service that they received within the cafeteria was poor or substandard. Prime reasons were concentric upon surly staff and poor attention to detail with regards to refills and condiments

Whether we should ban the use of internet and social media in schools Thesis

Whether we should ban the use of internet and social media in schools - Thesis Example As the Internet and social media started its active development, concerns over its negative influence on the general population, and especially on children, has been present and widely discussed. Among the most disturbing issues has been the fear that as an endless source of information and opportunities for connecting with diverse people, social media creates versatile threats for the young individuals, their normal emotional health and development. (Wallace) Namely, there are concerns that students are in danger of accessing â€Å"inappropriate matter on the Internet† that can be expressed by both â€Å"harmful content or harmful contact†. (Varlas) Subsequently, the problems of cyberbullying and online harassment are commonly discussed while talking about social media usage by children and teenagers. (OKeeffe, and Clarke-Pearson 800-804) As a result, some educators tend to explain that it is more effective and easy to ban the usage of social networking than to control the way students use them. Apart from harmful influences that social media can produce, much has been said in relation to its distracting effect. At present, it has already become a norm to spend a significant percent of time in front of the monitor, communicating, sharing information and photos, or other. (Varlas) It follows that, often, the computer is a substitution of the real-life activities, such as face-to-face communication, sports, going out and having good time with friends, everything that can be considered a part of the normal process of maturing and social development. For instance, specialists revealed that spending too much time online, adolescent are at risk of developing â€Å"Facebook depression†, which is both a result and root of â€Å"social isolation leading to risky behavior.† (OKeeffe, and Clarke-Pearson 800-804) In addition, social media is also sometimes blamed

Euthyphro (Platos Early Dialogues) Essay Example | Topics and Well Written Essays - 2500 words

Euthyphro (Platos Early Dialogues) - Essay Example Does God call something right or moral because it is right or moral or does is something right or moral because God calls it moral? Therefore, if God calls an act moral because it is moral, then morality or goodness will be seen as priori to Gods Command and thus, it is independent of God. On the other hand, if an act is moral because God says it is moral or right, then it implies that whatever God says it is right (Hamilton and Cairns 37). In addition, this also implies that Gods command of what is moral is arbitrary since the same God could have willed contrary commands. The dialogue presents the challenge that was intended to make us think about the nature of morality. Therefore, when Socrates asks Euthyphro about his definition of the word piety, Euthyphro was required to identify the nature of virtue or morality by establishing on what ground does morality or virtue stand on. It is difficult for an atheist to discover the ground on which morality stands on because they claim tha t they can have ethics or morals without God. Certainly, an atheist can behave in a way that people perceive moral or good but it is really hard to define what the term ultimately means (Plato 10a). It may imply complying with objective standard of morality or good, a policy or law given by legitimate authority without involving a transcendent law maker-the gods. This means that there can be no transcendent law maker and no corresponding duty to be good. Most Christians oppose the argument that there is an arbitrary role of God’s power and rejects the idea that there is no law or policy over God. Then, where does morality stands? Morality can be said to be grounded in the divine and immutable character of God who is perfectly good in that his commands are not whims but planted in his holiness. Christians argue that any bad things that happen are not commanded by God because his character is that he is holy and merciful. For Christians, morality is rooted in God’s chara cter which expresses itself in the commands of God and it is not above him. In sum, whatever is good is always commanded by God not that it is good so that God commands it to be good (Cooper 41). Christians argue that God ultimately determines the pious or morality and that the commands of God are expression of his desires and will for what human beings ought to do. This is because such argument presents a metaphysical foundation of piety or morality. Human beings need to be committed to the existence of moral truths in order for them to live in accordance with the will of God. This means the existence of moral truths for people since they have moral obligation to obey what God commands. This is so because Christians believe that their moral obligation comes from God in form of commands. Thus, people ought to be moral because they are morally accountable to God in that those people who do not obey him will be punished and good people will receive rewards (Plato 10b). Plato’s dialogue regarding the nature of morality or goodness is still being raised even today as a challenge to Christianity in that many Christians ask themselves is an action or act good or right because God says it is right or does god say it is good or right because the act is right. The Euthyphro dilemma is traced in

Solar Energy Essay Example | Topics and Well Written Essays - 1250 words - 1

Solar Energy - Essay Example Solar panels alone in this country produced nearly 23 TW hours of power in 2012. This amount of energy is outstanding in comparison to other EU members or advanced economies, although it merely makes up for 3% of country’s overall power usage. Germany is working towards generating 66 GW of solar energy by the year 2030 by ensuring a yearly growth rate of 2.5 to 3.5 GW (Wheeland 2014). Even though Germany does not have extensive solar energy potential, it remarkably subsidizes its power systems. These subsidies guarantee their competence of the solar energy generated and used by the country. Germany has a strong input tariff structure comprised of small and large-scale solar PV frameworks capable of distributing surplus power generation to the utility network for revenue (Wheeland 2014). Italy was the second biggest generator and user of solar energy during the same year with an output of 16,361 MW. The United States came number four with an output of 7777 MW with 6200 MW of this output originating from the country’s solar PV industry. This output is a growth of 51% and 34% from 2013, which the suburban and utility sectors led in respectively (Wheeland 2014). This output is poised to increase by 20 GW by 2018. Twenty gigawatts of America’s solar energy output runs over 4 million average homes. By 2014, almost 645,000 American houses and enterprises were using solar energy because of previous year’s more than 195,000 solar power installations (Wheeland 2014). The usage of solar energy in the United States is an outcome of the growth of leasing electricity generated by solar stations. 2. The inverter is a device that converts DC into AC (alternating current), otherwise known as â€Å"conditioning† the electricity (Swanson 14). The inverter then conveys it to a gauge or electrical panel. 3. The gauge has two key functions. First, the gauge automatically conveys any surplus power generated by the solar panel to the

Media Essay Example | Topics and Well Written Essays - 2000 words

Media - Essay Example ‘Hot’ media was descriptive of elements of the mass media such as radio, newspapers and magazines. These media types give a lot of information to the reader or listener but do not give room for a lot of sensory involvement or completion on the part of the listener or reader. What McLuhan described as "cool" media included media sources like television as well as the telephone or television. Due to the fact that these devices do not give as much information as the radio or newspaper, they have to exact a stronger sensory â€Å"hold† on the attention of their users so as to remain relevant. McLuhan was especially engrossed with the effect of the television, which was just then gaining popularity, on its regular viewers. He was even more enthralled when later research established that television actually affects viewers by supporting them in developing passive brain wave patterns. Each mediums form is connected with a different understanding where the senses are conc erned and so expose the consumer to different experiences. These experiences or alterations of perceptions form the basis of the general message’s meaning. McLuhan had a broad definition for the word ‘media’. He perceived it as â€Å"any technology that ... forms extensions of the human senses as well as body†.2 McLuhan correlated parts of the body with technological parts so as to give a better characterisation of how he perceived technology. For instance, he felt that clothing was simply an extension of the skin, while the book could be said to be an extension of the eye. McLuhan felt that these industrial extensions could in fact intensify a specific human sense while the remaining other four were disregarded. Therefore, technology, according to McLuhan, interfered with people’s sensory balance, which then affected the emotional responses of the larger human society. This process, according to McLuhan, could be viewed as being the unintended caus e of all the principal cultural shifts that have typified eras of human history like the industrial age or the renaissance. McLuhan believed that human beings adapt to their environment by way of given balances, and that the main medium used in each age unearths a distinct sense ratio. McLuhan perceived every medium as being an exaggeration of one of the human faculties. He even believed that the human central nervous system is represented in the electric circuitry. It was McLuhan’s believe that in the prehistoric era, humankind existed in the perfect condition in which all of man’s senses functioned together in perfect synchronisation. In his words, â€Å"prior to the discovery of the phonetic alphabet, humankind existed in a world where all the five senses were simultaneous and balanced; this was a world of filled with resonance as well as tribal depth†.3 Humankind, according to McLuhan, lived in a space that was devoid of margins or even a centre. The only wa y through which preliterate people could exchange ideas was through speech. In essence, all information

Organizational culture Assignment Example | Topics and Well Written Essays - 2250 words

Organizational culture - Assignment Example According to the study conducted most of the organizations today thrive depending on the innovation, creativity and the discovery of their employees. Organizational culture can be described as the manner in which a collective group of people from an organization think, perceive and feel things in relation to the company’s visions, norms, values, its beliefs and even it habits. People who work in the same organization all have a tendency in which they perceive things and their own interpretation and understanding of a particular matter if it is to occur. The culture web is an example of the theories used to define organizational culture. The culture web was first coined by Jerry Johnson & Kevan Scholes in. In their definition of the culture web, they defined culture web as the ‘pattern and mode’ which is the paradigm in a work environment. He uses a number of things to clearly define what a culture web is. According to Mullins, organizational behavior is determined a lot by organizational culture. Organizational culture can be defined as the manner in which things happen in an organization. It is the manner in which decisions are made or the way in which things are perceived in a given organization. Organizational culture is the manner in which people in a certain organization figure their way around both internally and externally. Organizational culture is important in a number of things. Firstly, organizational culture assists in that it helps people who work together in a certain organization to understand very complex situations. ... Additionally, organizational culture is very difficult to imitate so it is a way in which competition is created. In order to understand the organizational culture of a certain organization, one must first understand the values that are incorporated. Some of the disadvantages of an organizational culture is that it is hard to incorporate new ideas. In order to understand organizational culture there are theories that were used to define organizational culture. Culture web is an instance of how one can define organizational culture. The web culture is one of the theories that is used in studying organizational culture (Moarn & Volkwein, 1992) Culture web According to Buchanan & Huczynski (2010), the culture web, which was coined by Johnson Jerry and Kevan schole, can be defined as the set of beliefs and assumptions commonly incorporated within an organization. Additionally, these set of beliefs and assumptions are taken for granted in that particular organization but they are discrete to an outsider observer. If the organizational history and events are explained, then the set of beliefs and assumptions come to the picture. These set of beliefs and assumptions are commonly referred to as the recipe or the paradigm. The recipe or the paradigm of a particular organization can be applied when a situation arises. The recipe can then be adapted taking down in to account the factors which are most relevant to each individual in the company. The organizational culture web of a particular organization then forms its pivot point on the recipe. The recipe has an indirect influence on the behaviors of all the employees. The recipe which is also known as the paradigm forms the core of the cultural web (Billor & Dawson, 1994).

The Four Prototypes of Community Justice Essay Example | Topics and Well Written Essays - 2000 words

The Four Prototypes of Community Justice - Essay Example The main goal of community justice is preventing community crime, community policing, defending the community, community prosecution and restorative court systems. The idea is formed around the notion that the community takes control of its policing activities in collaboration with the police system (Hayes & Bryant, 2002). This management of the community’s own public safety is essential because it gets everyone involved. This improves the flow of information to the authorities. The methodology that will be employed in this analysis will involve an in-depth analysis of books authored and online discussions on the prototypes. This analysis will look to summarize and evaluate the extent of these prototypes and their application in the practical community setting. The idea of community justice will also be evaluated in general, and its practicality analyzed. A study of books authored on this subject will provide an essential source of material in the analysis. The study is also mainly meant to analyze the four different prototypes of the community justice system and their overall effectiveness. Citizen involvement in activities of crime prevention has become a normal practice in many communities. This has led to collaboration with the police to achieve reduced criminal activity in the communities. Because the community structure has changed, the dynamics of the nature of crimes has also increased (Cadora et al., 2011). The community struggles to keep up with these changes. Mobilization is one of the ways of ensuring that the changes felt in the community are achieved. In the mobilization model, police look to act as leaders in the community and mobilize members of the community. This mobilization is done to individuals and also to business representatives, educational institutions, both local and state owned, social providers and the youth. These and other groups are mobilized

Johnny Cupcakes Essay Example for Free

Johnny Cupcakes Essay Johnny Cupcakes is a multi-million dollar clothing brand. The brand was founded in 2001 by Johnny Earle. One of Johnnys acquired nicknames was Johnny cupcakes. He thought it would be funny to make a couple random shirts that said Johnny Cupcakes on them for the fun of it (Earle, 2012). After massive interest in these shirts, he decided to continue to make more and change up the designs. In 2001, Johnny stated, the band I was in, On Broken Wings, finally got signed to a record label and we began to tour full time (Earle, 2012). This opened up Johnny and his t-shirts to a larger crowd of customers in different parts of the country. This boosted the brands popularity and Johnny decided to quit the band and focus all of his time, effort, and attention on his t-shirts. Johnny ended up going to trade shows in Las Vegas and eventually ended up getting carried by shops in Japan, Europe, and Canada in addition to a few other US locations (Earle, 2012). Johnny had a turning point moment at that very same trade show later on that year. He realized people didnt like having the same things as others and that they enjoyed uniqueness. At this point Johnny made the decision to pull all his shirts from retail stores. Earle 2012 stated that he decided to make all of his t-shirts limited edition and exclusive, only selling them through his website and later on in his own retail stores. As the Johnny Cupcakes brand grew, Johnny opened up stores in Hull, MA; Boston, MA; Las Angeles, CA; and London, England. Johnny states that Above all, Ill continue to focus on enhancing my customers experiences through my stores, events, website, designs, and packaging. I will never ever sell my brand to investors for all the money in the world. I think youll find that things will only get more interesting from here (Earle, 2012). The Johnny Cupcakes brand to some can be described as streetwear. Hundreds, 2011 defines streetwear as a genre of contemporary apparel, united between sportswear and military looks, and is one that speaks to a spectrum of subcultures (skateboarding and hip-hop mostly). Some of Johnny Cupcakes major competitors are also streetwear brands such as Us Versus Them, Reason, Benny Gold, Situationormal, Flying Coffin, Clot, Diamond, Fuct, Alife, The Hundreds, A Bathing Ape, Supreme, and Rebel8 among others. These companies not only produce unique designs and clothing, they have a fan base, and what some might call a cult following. They represent more than just a t-shirt. They differentiate themselves by their designs, material, limited edition collections, and the customer experience. Johnny Cupcakes top products are his limited edition t-shirts, but the company also sells sweatshirts, hats and accessories. One of the things that make JC stand out is their packaging. The supplies the compan y needs and uses are not just clothing/accessory based, but just as important is their packaging. Johnny Cupcakes uses bakery style boxes with their cupcake and crossbones logo on it. The company also uses specially made tissue paper to wrap the bought goodies up in. The tissue paper is also marked with the JC logo. The are two major external factors that greatly influence Johnny Cupcakes as a company and those are the economy and trends. Since Johnny Cupcakes offers luxury items (those items that consumers dont need, but rather want), the economy can play a significant role in their profits. When times are tough, like in an economic recession, the majority of people watch their money more closely. These people may choose to only buy things out of necessity rather than splurge on things they want. Another big obstacle that JC has to stay on top of is the trends of their market. Clothing styles and designs come and go, therefore, Johnny Cupcakes needs to stay at the forefront of what their target market likes otherwise they could easily become extinct. One way JC battles these two external factors is making every shirt limited edition. The limited edition status gives the feel of exclusiveness. People not only crave exclusiveness, but will pay top dollar for it. Because theyre collectibles and not just apparel, customers are willing to pay $60 for a Johnny Cupcakes shirtand even stand in line for a new release like kids waiting for concert tickets (Spaeder 2007). This exclusiveness plays off of our cultures social classes. Most Americans want to be in a better social class. Exclusiveness is a trait that is common in the highest of classes. The limited edition shirts not only sets the standards for someones social status, but also keeps inventory at a low, making sure the products that are produced are sold. Having limited edition shirts erases much of the risks and fears of the changing trends of JCs market. Since there are only a handful of the shirts available, they are long gone before the design and style gets soggy. Also, this allows the company to be very flexible with the changing market. The two major internal factors that impact the organization are how they enhance the customer experience and their product packaging. These are two very important factors that help create the Johnny Cupcakes brand. They are part of the JC culture and without them, the brand wouldnt be what it is today. Part of the customer experience lies in JCs three retail store locations. Theyre set up just like bakeries, complete with glass display shelves, employees wearing aprons and the smell of vanilla frosting in the air (Spaeder 2001). During big releases or setting up weekend pop-up stores, Johnny himself will be there to greet and talk with everyone of the customers that walk through his store. This again is part of the experience and connection he wants his fans to feel when they think of the Johnny Cupcakes brand. Johnny thinks nice packaging sets an experience, a memory, or a safe-keeping that is sometimes just as important as the product itself. I’m a sucker for nice packaging (Earle, 2012). When conducting a SWOT analysis of Johnny Cupcakes, some of the companys strengths, weaknesses, opportunities, and threats have already been discussed. JCs major strengths are the exclusiveness it personifies by selling limited edition shirts and the customer experience it provides. One of its major weaknesses is the fact that it only has three retail stores and an online store. If it were to grow (and being a multi-million dollar business it has the resources to do this) it could reach more of a customer base and increase not only its fan following, but its sales as well. A huge opportunity that Johnny Cupcakes has is the fact that it has done several successful collaborations with other companies including Nickelodeon and Hello Kitty, which expands its customer and fan base. As with all companies, a threat is competition. If JC can stay authentic to its audience then it will overcome the competition. As stated earlier, since JC is a luxury brand, the economy and trends are another threat. Listening to their market will definitely help subdue these threats. One of Johnny Cupcakes biggest resources and assets are its customers. Johnny Cupcakes has not only been able to acquire customers, but also fans and audiences (which is much more powerful). The reason the JC brand has been able to do this is because of the experience a customer gets when going into a store or a pop-up shop. When a customer sees their Johnny Cupcakes shirt they remember an experience they had when purchasing the shirt. I personally have two JC shirts (one was given as a gift so I dont have an experience to associate with that but my parents, who bought the shirt for me do). I do have a vivid recollection of an experience I had when purchasing my first Johnny Cupcakes t-shirt at a pop-up shop on Marthas Vineyard. There was a line of people waiting at a small bakery for it to open its doors. Everyone was unsure of what the t-shirts would look like because the designs had not yet been released. Not knowing what shirts will be sold definitely gives a little sense of excitement and surprise; and being excited about a brand goes a long way with customer loyalty. The waiting fans were given diner-like menus to see what shirts would be available. This definitely embodies the Johnny Cupcakes culture and experience. Once the doors were open to the bakery only a few people were allowed in at a time. This also gave the impression of exclusiveness. The limited edition shirts available were all Marthas Vineyard related. Not only is MV a huge tourist location, but being a resident of the island I had a sense of pride and being able to wear something relating to the island meant something to me, as I am sure it did to others, whether they were residents or tourists gaining a unique souvenir. After purchasing the shirt and leaving the bakery, I was greeting outside by Johnny Earle himself who not only took a picture with me, but also signed my shirt. My parents had a similar experience, telling me what a meaningful conversation they had with Johnny. Every time I pull out my JC t-shirt, I remember my unique experience of t-shirt buying. Johnny Cupcakes is a differentiation strategy user that sells an experience, along with his products. The way the business is run creates fans. JC leverages the companys resources, the customer experience, to create fans and a following of the brand. There are a handful of such loyal fans that fly out to all his releases to be able to experience them and not miss out on any product or show. JC, on a smaller scale, reminds me of the cult following of The Grateful Dead. Deadheads knew each show was unique and didnt want to miss out on any one of them. There are many Johnny Cupcakers who feel the same way. On March 24 of 2011, Johnny Cupcakes went international and opened up a store in London. Johnny had previously tested the waters in London by way of pop-up stores. His store in London was a huge hit, and he plans on a huge one-year celebration. Johnny opened up his store in London the same way he started is brand and opened up his other stores in the USA, with no investors, partnerships, or alliances. He started off small and threw his profits right back into his brand. One of the things Johnny Cupcakes prides itself on is not having to use investors or other companies to grow their brand. Part of this is what makes the brand who and what they are today. By staying authentic and listening to their market, Johnny Cupcakes will be continue to be successful in the years to come. With more years of success under his belt, Johnny may want to further exp and his brand in the global market. References Earle, J. (2012). Story. Retrieved from: http://www.johnnycupcakes.com Hundreds, B (2011). The 50 Greatest Streetwear Brands. Retrieved from: http://http://www.complex.com/style/2011/06/the-50-greatest-streetwear-brands Spaeder, K. (2007). By Popular Demand. Retrieved From: http://www.entrepreneur.com/article/177912

Understand Health and Social care in settings Essay Example for Free

Understand Health and Social care in settings Essay Understand Health and Safety in Social Care Settings 8Understand how to promote environmental safety procedures in the social care setting 8. 4Explain the importance of having an emergency plan in place to deal with unforeseen incidents Having an emergency plan in place, helps people to deal with things in an emergency. It lays out what should be done and how things should be handled. The idea behind an emergency plan is to meet specific needs. In the event of a fire or gas leak, it lays out exactly what needs to be done to handle the situation. It provides strategies and ways to handle. For example, in the event of a fire, it would outline what procedure to follow. This can include how to raise the alarm, how to handle the situation and who and when to contact people. It would also outline who is in charge of the certain situation, for example, who is in charge of fire safety. An emergency plan has reporting measures. This is useful in reporting back findings and assessing situations and how they could be handled differently or improved on. In the event of an emergency, an emergency plan establishes authority. It lays out who should be doing what and who needs to take charge of the whole situation. Everybody knows exactly what to do, where to be and there is no confusion. The plan includes emergency evacuation routes. This is crucial in health and safety as it ensures that all involved are able to find the quickest and safest way of leaving the building. This can help to reduce injury and save lives. An emergency plan enables training opportunities. It can identify who is trained, who needs training and any additional training that may be needed to handle such emergencies. An emergency plan also enables co-ordination with other agencies. It enables the company and outside agencies to work together to ensure that training is all up-to-date and should there be an unforeseen circumstance, all persons involved know what to do. It ensures that the Company is able to handle such situations and that they are doing everything they can to prevent such incidents. This can show that the Company has Fire Safety checks in place and up to date for example. Emergency plans are paramount in dealing with incidents and unforeseen circumstances should they occur. They ensure that all involved know what to do and how to handle things. It can help reduce injury and save lives. It keeps people up-to-date with training and raises awareness. 9Understand how to manage stress 9. 1Describe common signs and indicators of stress Stress in a normal physical response to events or happenings that make you feel threatened or unbalanced in one way or another. When the body senses danger, whether it is real or imagined, the body kicks into action and creates as an automatic response known as the stress response. The stress response is the body’s way of protecting you. When it is working properly, it enables you to stay balanced, focused and alert. Sometimes the stress response can save your life; it is the body’s way of dealing with things quickly. Although stress can help your body, after a certain point, it can start causing major damage to your health. Stress affects your quality of life and mood. There are a number of signs and symptoms to stress that you need to look out for and can include the following; 1. Cognitive Symptoms Memory Problems – Stress can cause you to forget things. The body worries that much about what is happening or what needs to be done that it can cause memory problems. Inability to concentrate – There is that much playing on the mind that stress can cause the body to have an inability to concentrate. There is lack of focus in life and this can be the body’s way of recognising this. Poor judgement – Stress can cause you to make inappropriate judgements and handle things in a different way. Seeing only the negative – The stress that you are experiencing can cause lack of motivation and energy. Sometimes people feel that there is no way forward and they can only see negative things happening to them or around them. Anxious thoughts – The body feels that there is so much going on and may not be able to cope with what is happening. This causes you to become restless and anxious. Constant worrying – Stress can cause over load on the body and this in turn can cause the body to find it hard to handle things. You start to constantly worry about what is happening and what is going to happen. 2. Emotional Symptoms Moodiness – People handle stress in different ways. Stress and the changes in the body can cause you to have mood swings that you find difficult to control. Agitation – This can be the bodies’ way of dealing with stress. As things are happening and changing around you, it can cause you to become agitated. Feeling overwhelmed – This can be caused be stress. There is so much happening and going on around you, that you may feel things are becoming too much. You may feel that things are out of your hands and you do not know what to do. Sense of isolation – Stress can cause you to isolate yourself off from others and your surroundings. You do not know how to handle things that you cut yourself off from the outside world and become isolated. Depression – Depression can be very serious, and left untreated can cause suicidal thoughts. You can become that stressed; you become low in mood and cannot see any way out. 3. Physical Symptoms Aches and pains – The body can become tired from stress and as a result you become run down. The body has general aches and pains. Many people may not associate this with stress but it is something to look out for. Nausea and Diarrhoea – Nausea or sickness and diarrhoea can be a common sign of stress. The body becomes run down and drained and this is the body’s way of coping. Left untreated, this can be serious for the body. Chest pain – Chest pain can be a physical symptom of stress and can be quite serious if ignored and left untreated. The amount of stress the body is enduring becomes too much and this is the bodies way of coping with it. Frequent colds – Frequent colds can be a sign that the body is run down and this can be a cause of stress. Again, this is something that some people may not associate with stress but it is something to look out for. 4. Behavioural Symptoms Eating more or less – One way of dealing with stress is to over eat or under eat. When people become stressed some people indulge on extra foods that they enjoy for comfort. Others, on the other hand, may find themselves under eating to help cope with stress. Sleeping too much or too little – Stress can take the energy out of the body and therefore make you want to sleep more. Also, because you have so much playing on your mind, it can cause lack of sleep due to worry. Isolation yourself from others – By isolating yourself from others, you are at a greater vulnerability to stress. However, stress can cause you to isolate yourself from others because you start to feel so low. Neglecting responsibilities – Stress can make people feel that low and they can lack motivation and energy. This in the long run can cause them to start neglecting the responsibilities. Using alcohol or drugs – Some people can turn to alcohol, cigarettes or drugs. This can help the body to relax, but over-use can cause more damage to the body in the long run. Nervous habits – Stress can cause you to start certain habits. This can include for example, nail biting or pacing up and down. All signs and symptoms can be serious and need to be checked out. A visit to your General Practitioner is advised for a check-up and for reassurance. However, one thing to remember is that everyone deals with stress in different ways. 9. 2Describe factors that tend to trigger own stress The situations and pressures that cause stress can be known as stressors. Stressors are commonly known as negative factors such as a tiring work schedule or financial problems. However, anything that puts high demand on the body and forces the body to change or adjust can be stressful. There are positive factors in life that can also cause stress and an example of this could be getting married or buying a house. Stress can be caused by both internal and external factors. External factors are commonly known as the things that we can see that we have no control over. Internal factors are commonly known as factors that are self-generated. This can be as a result of worrying over something that may or may not happen. What causes stress depends on the way in which we handle things. Everybody handles stress in different ways and no two people are the same. Whereas one person may find that having to queue is stressful, another person may feel that it can be quite relaxing as it gives you time to think. There are a number of factors that trigger stress and can include the following; ? Major life changes – The body gets into a routine when we carry out everyday tasks and jobs. We get used to things that we have to do. Major life changes can cause the body to go into shock and can cause stress. You may feel such situation difficult to handle and not know what to do. Examples of major life changes can include injury, illness or bereavement. The body goes into shock as this is the body’s way of dealing with such situation. ?Work Factors – You get into a routine at work and know how to handle things. A change in routine or pressures to meet work targets can cause stress. You may not know how to handle a situation or are unsure about carrying out a certain task. The body becomes stressed and you may not know what to do. One situation that I have found that can cause stress at work is dealing with difficult situations. In the event of an emergency bell going, the body kicks into action and you can become stressed. It can be a result as of change in situation or even the case that you feel things should be done differently. Stress can be handled in different ways and it is learning what is best for you. ?Relationship difficulties or family problems – Family can be a common cause of stress. A breakdown in relationship or arguments can cause stress. The body does not know how to handle situations and becomes stressed. Something may not be going the way you want, or someone maybe doing something that you disagree with. The body becomes stressed and can cause more problems as makes the situation more difficult to deal with. ?Financial problems – Money can be a big factor where stress is concerned. Earning too little or big bills can cause stress. You may feel that you are doing everything you can, but you are still not able to get on top of things. ?Being too busy – Work over-load or taking on too much responsibility can trigger stress. You may find there is not enough time to do things or not enough hours in the day. Stress becomes a factor and everything starts to become too much. 9. 3Evaluate strategies for managing stress Everybody has different ways of dealing with stress. Although one method of coping with stress may work for one person, it may not work for another. It is about finding what is best for you and using methods that are best suited to you and your lifestyle. If one way does not work for you, move on to a different way and find the method that works best. It can be said that it is about trial and error. You are the only person that can do something about your stress levels, from changing your lifestyle to asking for help and support. Physical Strategies – what you feel You need to maintain good sleeping patterns. Maintaining proper sleep can help you to cope with stress. Lack of sleep over a long period of time can cause depressions. When you are tired and run down, stress affects you more. You need to watch your diet. Caffeine intake can raise your stress levels considerably. A well balanced diet can improve your ability to cope with stress. An exercise program is a good way of managing stress. If you are in good physical shape, you are better able to tolerate stress. Through exercise, you are able to re-focus your attention and release stress and tension. Perceptual Strategies – what you see Diverse tactics are a good way of managing stress. When you feel yourself becoming stressed and uptight, diverse your attention elsewhere. This could include anything from hobbies to a favourite television program. In order to manage stress, you need to be able to focus your attention. You need to learn to ignore what is making you become uptight and focus on what is relaxing. Focus on things that make you happy and comfortable. Cognitive Strategies – what you think You need to stop trying to make yourself perfect. Although everyone wants to be the best that they can, you are who you are. By wanting to make yourself perfect, you are almost asking the impossible. You are going to raise your stress levels and make yourself something that you are not. It is about treating yourself to the things that you know you like and enjoying them. This can be anything from sweet treats, to hobby time or even time away. It is about making the most of the time you have. Stress and managing stress can also be related to self appraisal. You need to learn to think differently about things and evaluate the situation. Were there things that could have been done differently? Could you have used your time differently? Did it make you happy? Using self appraisal can help to reduce stress levels by managing you and your time differently. Affective Strategies – how you feel You need to be able to enjoy your life and those around you. It is about taking time out for yourself and doing the things that you enjoy. If you do not feel happy around people, try and make new friends. You need to be able to express your feelings openly. If you need to cry, cry and if you need to laugh, laugh. Do not keep feelings and emotions inside as this can help to increase your stress levels immensely. It is about managing your emotions and how you feel. Try not to take life too seriously and enjoy the good times! Environmental Strategies – what is around you In order to manage stress, you need to take time out from stressful situations. You need to engage yourself in things that you find relaxing and take time out for yourself. You need to keep yourself calm and focused in order to help manage stress levels. You need to try and avoid situations where possible, that make you stressed or anxious. I find myself that avoiding big crowds of people can sometimes help to relieve stress levels. You need to make the most of support around you. Ask for help from friends and families to help you through tough times. Asking for help does not mean that you have admitted defeat; it means that you are trying to make the better of something and improve upon your situation. 10Understand procedures regarding handling medication 10. 1Describe the main points of agreed procedures about handling medication There are acts that cover handling of medication that Companies need to adhere to keep in line with national policies and procedures. Outcome 9 of the Health and Social Care Act 2008 covers handling medication. The Management of Medicines Regulation 13 covers what companies should be doing to handle medication correctly. It ensures that service users will have their medicines at the times that they need them and in a safe way. Wherever possible, it ensures that all information regarding these medications is made available to service users at all times. It also covers where others are acting on a service user’s behalf. Such Outcome ensures that the company who complies with the regulation will handle medicines securely, safely and appropriately. It will ensure that all medicines and prescribed and are given safely. It will also ensure that Companies will follow published guidelines about how to use medicines safely. Handling Medicines in Social Care Settings Guidance 2007 covers the correct handling of medication. The purpose of this document is to provide professional guidance for people who are involved in handling medicines in every social care setting. The guidance given is based on good practice and current legislation. The Guidance ensures that every registered provider, such as a care home, and the care service manager are jointly responsible for the safe and appropriate handling of all medicines in the setting. It ensures that the company has written policies and procedures in place for all aspects of handling medication. It ensures that the registered care homes have competent and trained care workers administering and handling medication at all times. Royal Pharmaceutical Society of Great Britain – Main points for handling medication – This is a booklet for social care settings. The purpose of the booklet is to provide guidance for people in social care who are involved with the handling of medications. Social care settings can check local regulations and legislation at any time. The Royal Pharmaceutical Society of Great Britain outlines situations that may arise from handling medications. It outlines principles of safe handling of medication and explains how such principles relate to specific services. It outlines procedures and methods that work in line with best practice and represents good professional practice. Medication in a social care setting is the responsibility of trained Nurses. Staff do not have any responsibilities for medication unless they have received adequate training. As an NVQ Level 2 or 3 Carer, you cannot handle or administer medication without the appropriate training. Care providers are responsible for assessing a Care Worker’s competence to give medicines to the people that they care for. They should not make assumptions based on that care worker’s previous experience. Even when care staff do not routinely give medicines, it is important to know; †¢Whether the person has any medicines †¢What the medicines are and how they should be taken †¢What conditions the medicines are intended to treat. Agreed Procedures for handling medication Obtaining – This must be done by a responsible person (normally the trained nurse) working within locally defined protocols. There are three main groups of medication as defined by the Medicines Act 1968 and these are; †¢General Sale List (GSL) These medicines can be purchased from any shop. †¢Pharmacy Only (PO) These medicines can only be purchased from a pharmacy. †¢Prescription Only Medicines (POM) These medicines can only be obtained with a prescription. In care and domiciliary settings many medication orders will be repeat prescriptions. Obtaining the correct medication for individuals will be the responsibility of the trained nurse. It will be their responsibility to ensure that dosages match with the prescriptions. Storing – All medication needs to be stored in a clean, lockable, secure facility so that they cannot be mixed up with other people’s medicines and cannot be stolen. If a drug’s trolley is used, it must be secured to the wall when not in use and be big enough to store all required medication. The keys should be stored in a safe place or on the trained nurse, and not be left lying around. Administering – All organisations should have in place their own local policies and procedures for the safe administration of medication for that particular care setting. ‘Safe administration’ is defined as medicines given in such a way as to avoid causing harm to the person taking the medicine. Medicines must never be removed from their original containers or bottles in which they were dispensed by the pharmacist. Staff must always follow set procedures within their care settings and adhere to the main principals of safe administration. In many social care settings this will be the responsibility of the trained nurse and you will not administer any medication to individuals. In order to administer medication correctly, the trained nurse needs to; †¢Identify the medication correctly †¢Administer the correct dosage †¢Identify the person correctly †¢Know what the medicine is intended to do †¢Know whether any special precautions are needed Medicine must only be dispensed from its original container at the time of administration for the person for whom it is intended. It must never be decanted into another container or given to someone at a later time. Recording – Medicines are the property of the service user for whom they are prescribed, however, providers are required to keep records of medicine used by service users, ensure that there are regular reviews of medication being taken by service users and a record kept within the service user’s care/support plan. All medication records should be referenced back to the original prescription and not the previous Medicine Administration Record (MAR) chart. An up to date record of current medication prescribed for each service user must be maintained. Medicine records should be kept together in one place. MAR charts need to be completed at the time of administering medication. 10. 2Explain why medication must only be handled following specialist training Medication errors happen, but when they do it is important that there is a ‘no blame’ policy that encourages staff to report errors immediately. An error in the administration of a medicine can be at best inconvenient or at worse fatal. Common medications errors include the following; †¢Under administration By ensuring that you have specialist training in administering medication, you are reducing the likelihood of under administration. The administration of medication needs to tally with the dosage. Insufficient training may mean that not enough medication is given. The dosage is too low and thus will not be treating the service user in the appropriate way. †¢Over administration By ensuring that you have specialist training in administering medication, you are reducing the likelihood of over administration. The administration of medication needs to tally with the dosage. Insufficient training may mean that too much medication is given. The dosage is too high or too strong and thus will not be treating the service user in the appropriate way. This can have serious implications on the service user’s health and medical advice should be sought immediately. †¢Incorrect medication – Should medication be administered by people that have not had specialist training; you run the risk of administering the incorrect medication. You may not know how to identify the correct medication. By administering after specialist training, you are ensuring that the correct medication is given and matches up with the patient’s records. †¢Incorrect prescription By ensuring that you have specialist training in administering medication, you are reducing the likelihood of an incorrect prescription. The prescription may not match with the medication. Specialist training can help to identify such issues and ensure that you know how to go about dealing with them. †¢Non administration By ensuring that you have specialist training in administering medication, you are reducing the likelihood of non administration. By having insufficient training, you may not know when and how to administer medication and thus likely to miss administering. †¢Non recording – Should medication be administered by people that have not had specialist training, you may not know how to record medicines in the correct way. Such specialist training will ensure that you know how to read and complete the MAR chart correctly. It ensures that all medication is recorded in the correct way to adhere to local and national policies and procedures. †¢Administration of a wrong medicine to a wrong service user By ensuring that you have specialist training in administering medication, you are reducing the likelihood of administering the wrong medicine to the wrong service user. You need to be able to identify the correct service user and administer the correct medication. Incorrect or insufficient training can result in the wrong medication being given. †¢Administration at wrong time – By ensuring that you have specialist training in administering medication, you are reducing the likelihood of administering at the wrong time. Certain medications need to be given at certain times. This will be recorded on the medication and on the MAR chart. Such training ensures you know how to check and follow when medication needs to be given. All of the above points can also be the result of someone being inadequately trained. By ensuring that the trained nurse is responsible for the medicines, you are putting the welfare of the individuals’ first. It prevents such errors occurring and thus putting individual’s at risk. 10. 3Explain the consequences of handling medication without specialist training Handling medication without training is illegal and does not follow company protocol. Through lack of training, you run the risk of administering incorrect medicine and dosage. At its best, this can be inconvenient for the Company and the service user. At its worst, this can prove fatal for the service user or can create serious adverse effects. Through specialist training, you are taught how to record the administration of medication. Without such training, you are running the risk of not recording and not knowing how to record medication. This can have serious consequences. The next person to administer medication may not know they have previously had some if it is not recorded. This can result in an over dose for the service user and can have serious implications. At its worst, this can result in death. Through lack of training, you may not know about medications and their dosage. You may also not be aware of side effects and adverse reactions. Such implications can result in further illness. It can cause the service user’s health to deteriorate and can have long term health effects. Worst case scenario is that it can result in death. Insufficient training puts the safety and welfare of the service users at risk. They are in your care, and their health and well-being needs to be paramount at all times. Also, through inconsistency and lack of training, service user’s confidence can be affected. It can be said that they are putting their lives in your hands. They need to know that you are competent and knowledgeable in what you are doing. They need to know that they can trust you and that you know what you are doing. Lack of training can result in service user’s not trusting you to give them their medication. This can have serious implications on their health and is it means that are not being treated appropriately and can make health conditions worse. By administering medication without lack of training, you are not complying with the Care Quality Commission (CQC) essential standards of quality and safety. You are also not complying with Company policies and procedures. You are risking your career and job. Through the company, you can face disciplinary action which can lead to dismissal. Through the Care Quality Commission you can face prosecution and losing your pin so that you are unable to work as a Nurse again. The consequences of handling medication without specialist training are huge and can have life changing results. To handle and administer medication, you need to ensure that you are appropriately trained and following company and national protocol. You can cause serious health implications and even death to others, and can face loss of job or prosecution yourself.

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing 2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past research findings on (i) the relationship between audit-firm tenure and fraudulent financial reporting and (ii) the relationship between audit-firm size and fraudulent financial reporting. 2.2 Audit Definition of audit is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, objective assurance and also consulting activity that designed to add value and improve an organizations operations. In the other study, Kathleen M. Jackson (2010) has further explained that an auditor can perform the two types of audits namely limited-scope or full-scope. It was proven in past studies that some clients opt to choose in receiving a limited scope audit in order to reduce audit costs. In fact, the impact of limited scope exemptions is decreased in audit procedures and as a result it can lead to lower in audit fees. In addition, a long list of audit procedure for investments is needed in the full-scope audit. 2.2.1 Quality of Audit firm The audit services as proposed by Watts (1977) is required as the monitoring methods due to the conflicts that may arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some clients. Besides, a heterogeneous demand required by clients for the audit services is resulted from different agency cost for some firms such as when the levels of auditing that requested is not as usual. Moreover, Watts (1977) also argued that the audit services quality is mentioned as the market-assessed joint probability where the auditor is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance t he financial informations credibility as the result of the independent verification of management-provided financing reports, thus may minimize the investors information risk as proposed in the study conducted by Watts and Zimmerman (1986); Mansi et al.(2004), Dye (1993) and Johnson et al. (2002). On the other side, many past studies has proven that bad financial reportings quality resulted from short audit-firm tenure as indicated in the study by Johnson et al., (2002); Myers et al., (2003) and Ghosh and Moon, (2005). The above mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory auditor rotation between audit firms has lead to low quality of earnings owned by a short audit-firm tenure. Based on the result from the past studies, it was known about the mandatory auditors rotations potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the loss of learning will not happen. Besides that, based on the past studies conducted by Mautz and Sharaf (1961); Shockley (1981) and Lyer and Rama (2004), there are a lot of arguments on the issue of client and auditors relationships duration might affect the audit quality. One of the studied has proven that audit quality is affected as auditor tenor increases, while on the other study, auditor tenure increase in line with audit quality. 2.2.2 Issues in mandatory audit firm In order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. Carey (2006) has been argued that in order to improve audit quality, there is a need of policy in the mandatory rotation of audit for particular clients besides able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes: Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005); Catanach and Walker (1999); Kim et al., (2004); Chi and Huang, (2005); Chi et al., (2005) and Carey and Simnett (2006). Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which have impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship while on the other parts, audit firm rotation lead to decreases audit quality. Meanwhile, the audit firm rotation is occurs around the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security Commission regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every three years of engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the board to make it mandatory to rotate the audit firm once every five years. 2.3 Audit firm tenure In the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the number of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or less and long auditor tenure as nine years or more. Based on the previous studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002); Brody and Moscove (1998); SEC 1994; AICPA 1978; U.S. Senate (1977) and Mautz and Sharaf (1961). 2.3.1 Short audit- firm tenure From the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with transactions costs may allow the incumbent auditor to earn quasi rents from maintaining existing client relationships as specified by DeAngelo (1981). It was further suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years. 2.3.2 Long audit- firm tenure As proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm using less strenuous and less innovative audit procedures. Another author, Knapp (1991) in his past study on audit firm tenure has further defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to detect errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is still on the preference in this study. 2.4 Audit firm size In term of the audit firm size, it was revealed that smaller audit firms have justified proposed wealth transfers from clients and from larger audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study done by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from discovery of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measured by the number of current clients and the smaller the client as a fraction of the auditors total quasi-rents is exist. The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater reputations to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful prevention of discrimination which refer to the competition from large audit firms that definitely represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth transfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might become unfair and discriminate smaller firms. 2.4.1 Big-Four Non Big-four There are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate degree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate second partner reviews. In addition, Deangelo (1981) has explained that it cant be deny that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true situation, this is not consider as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Bi g 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991. The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiate d auditors such as the Big 4 audit firms as the size of the companies increases. In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the situation of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future earnings and discretionary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on th e study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex ante cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast accuracy in his study as an audit-quality prox y, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has concluded that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of decision making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a reflection of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be f ound that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy. 2.5 Fraudulent Financial Reporting There were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian Approved Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical problem for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud. A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997); Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (US) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997); Wells, (1997); Mitchell, (1997); Vanasco, (1998); and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has determined to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previous researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and competence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility. 2.6 Past researches 2.6.1 Audit firm tenure and fraudulent financial reporting There are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of individuals engaged in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in iden tifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical evidence of the effects of audit firm tenure on audit quality is combined and mixed. Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another famous scholar in this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted. Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005); Carcello and Nagy, (2004); Myers et al., (2003); Johnson et al.,(2002); Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) found firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (t hree years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudul ent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might declines with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility. Another findings from studies conducted by Beck, Frecka and Soloman, (1988); Carcello and Nagy, (2004); Johnson, Khurana and Reynolds, (2002); Meyers, Meyers and Omer, (2003); Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they develop client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is negatively related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors. The other study conducted by Nashwa George (2009) on The Relationship Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to impair auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in terms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud. According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study which stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted. 2.6.2 Audit firm size and fraudulent financial reporting Research conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases that the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005). From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was