Why Is Writing a Policy Essay So Important?

Why Is Writing a Policy Essay So Important?It is no secret that getting your policy essay topic approved for consideration by an insurance company is something that can be an arduous task. In most cases, a company will first see to it that the facts and figures in your policy idea are authentic. The essay itself may not be required. It's all up to the applicant.A short and concise description of your organization is most likely enough to get you into the long list of candidates being submitted to review your proposal. Your personal and professional background must be up to date and valuable, but only if it is done so competently.It is wise to introduce yourself to your potential customers as an individual and to offer good potential. The description of your position and what you do must be relevant to the reader, but without being too long. This will assure you that you do have enough to say without having to overdo it.The first step towards making a good policy topic is ensuring tha t your facts and figures are at the appropriate level. The claims on your insurance contract can be made as part of a challenge to your insurance provider, but your credibility cannot be questioned in this manner.To do this, you could make an affidavit on paper to show that you have a basis for a challenge. However, such an undertaking is unlikely to be accepted as a basis for the company to seriously consider your application. If you've previously been dissatisfied with your insurer, you could try this approach, but it would require you to believe that you could bring the insurance company to its knees.Instead, it would be best to approach the final decision as a viable proposition and make a compelling argument against the company. This should be backed up by other supporting facts and figures to support your viewpoint. Any single witness statement which tends to support your policy subject has a better chance of being accepted than a mere affidavit.Insurers are very careful to he ar from people who are not necessarily customers, but people who are talking about their experiences with the insurance companies they work with. It is very likely that your prospects for approval will greatly increase if you can appeal to a higher degree of honesty in your application.

Exodus Gods And Kings Free Essay Example, 1250 words

The film has both geometric and organic shapes, but the later are dominant, to emphasize the imperfections of nature, which is rife with organic shapes, unlike inorganic shapes, which are perfectly aligned. The film is also dominated by negative shapes that represent voids, alluding to the afflictions of the Hebrews in bondage, as well as the numerous hardships they endured on their treacherous exodus to the Promised Land. In cinematography, space or depth often refers to distance or the illusion of it, and the film’s cinematographer has managed to create the illusion of depth in numerous ways. For instance, apart from using lines and lighting, the cinematographer has placed objects/subjects in the foreground and in mid-ground, as well as in the background of the frame. Furthermore, movement of objects within the frame has also been used to emphasize the illusion of depth. For instance, objects become smaller when moving from the foreground to the background but larger when moving from the background to the foreground, thus yielding a sense of depth (‘Exodus: Gods and Kings’). Texture generally refers to what something feels like when it is touched, and objects are often described in terms of their roughness, smooth, and silkiness, among other terms; however, texture is conceptualized as the graininess of an image in photography. We will write a custom essay sample on Exodus: Gods And Kings or any topic specifically for you Only $17.96 $11.86/page The film has given emphasis to some visual elements thereby allowing them to receive more attention than others; for instance, the film conjures a mighty and momentous spectacle that rivals all other lavish cinematic visions of ancient times beheld before (Lemire, ). Most of scenes such as the partying of the Red Sea, and the plague scenes are nothing short of awe-inspiring and they cannot be ignored, because they are visually imposing to the audiences (‘Exodus: Gods and Kings’). The film has strong visual contrasts of lights and darks, hard and soft, solids and voids, as well as large and small. Contrast has been used effectively in the film, to create edges and lines, which eventually focus the viewers’ eyes on the points of emphasis on the visual composition of the film.

Lesson Plan †“the Necklace” and “Cinderella” - Free Essay Example

Sample details Pages: 2 Words: 710 Downloads: 1 Date added: 2017/09/24 Category Advertising Essay Type Argumentative essay Did you like this example? – â€Å"The Necklace† and â€Å"Cinderella† Grade Level: 9th grade Course: 9th grade English (Intermediate to Advanced) Literature: â€Å"The Necklace† by Guy de Maupassant; â€Å"Cinderella† by Grimm Brothers I. 1. Students will define elements of a short story, including: characterization, setting, mood, protagonist, point of view, and theme. 2. Students identify the protagonist, setting, point of view, mood, and theme(s) in â€Å"The Necklace. † 3. Students will intelligently predict the plot of â€Å"The Necklace† with peers in a small group. 4. Students will present their small group predictions to a peer audience in a clear, organized manner. 5. Students will compare and contrast â€Å"The Necklace† and â€Å"Cinderella† to demonstrate their understanding of intertextuality. II. Standards of Learning: 9. 3 (a-g); 9. 6 (a-e, g, h) III. This lesson is designed to expose students to Guy de Maupassant and one of his powerful French short stories, while also revealing how a preceding text influenced his story. It is important for students to understand that not all literature was written in English. The language that Maupassant uses is very formal and proper. For this reason, hearing an audio version of the story will help students understand the diction better. Maupassant’s works are straightforward and they are effective in helping students practice identifying literary elements. It is equally significant for students to learn how certain texts can build off of one another. Students should be able to recognize this in their own lives as popular television shows often build off of classic literature, and this fact alone can make the lesson relevant to them personally. Cinderella† is a story that most students have heard or read at some point in their lives, and their background knowledge will help them make deeper connections. Having students compare and contrast â⠂¬Å"The Necklace† and â€Å"Cinderella† will help them see how texts can interact and enhance one another, and it will help them to identify intertexuality in the future. IV. 1. Study guide for â€Å"The Necklace† 2. Grimm Brothers’ â€Å"Cinderella† 3. Venn Diagram to compare and contrast â€Å"The Necklace† and â€Å"Cinderella† V. The lesson will begin with a brief background lecture on Guy de Maupassant’s life and career (5m). Students will be encouraged to take notes during this time. Students will listen to â€Å"The Necklace† on CD until they hear that Madame Loisel has lost the diamond necklace (10M). Students will form groups of three or four, and they will be asked to brainstorm together and predict the rest of the story’s plot (5m). Each group will be asked to write their predictions on an index card and present them before the class (5m). Students will come back together and listen to the rest of the story (5m). A brief class discussion will discuss the predictions in comparison to the actual ending (5m). Students will be given the short story’s study guide to complete (30m). Next, students will be given copies â€Å"Cinderella,† and the class will read it silently (10m). To conclude the class, I will give a brief lesson on intertexuality (5m), and students will compare â€Å"The Necklace† and â€Å"Cinderella† in a Venn diagram (10m). There will be close communication with the special education aide/teacher. I will ensure that they have a copy of the Maupassant and intertexuality notes to go over again with the student(s). I will make sure that all learners are included in the small group prediction activity. VI. 1. Students work together and predict the outcome of â€Å"The Necklace† to reveal their understanding of the first half of the story’s plot. 2. Students fill in â€Å"The Necklace† study guide to demonstrate thei r comprehension of literary elements and the short story’s plot. 3. Students complete the Venn diagram to show their understanding of intertexuality and connections between â€Å"The Necklace† and â€Å"Cinderella. † VII. This lesson is included in a larger short story unit. Each lesson in this unit focuses upon 1-2 short stories, and how different literary elements work together in the pieces. This lesson focuses many literary elements, especially plot, while also noting intertexuality and how â€Å"The Necklace† builds off of and turns upside down â€Å"Cinderella. † This lesson also reveals a French masterpiece that has been translated into English. The lessons that follow this one will continue asking students to identify literary elements while exposing students to short stories by different writers. Don’t waste time! Our writers will create an original "Lesson Plan – â€Å"the Necklace† and â€Å"Cinderella†" essay for you Create order

Mental Health Provision For Latino And Rural Populations

Disparities in Mental Health Provision for Latino and Rural Populations Danielle Sanchez Our Lady of the Lake University SOWK 6331 June 1, 2015 The provision of mental health services in the U.S. is a social justice issue that affects vulnerable populations in a variety of ways, including: limited access to quality mental health programs, especially in rural areas; the stigma associated with seeking mental health help; and discrimination against those with mental health issues. The far-reaching implications on our current system and policies of mental health care mean that it is a pervasive issue in the United States. According to the Scientific American, â€Å"Mental health care is one of the biggest†¦show more content†¦this thinking has been perverted by the propagation of ideas about contagion, dangerous, unpredictability, and lack of willpower, which are at the core of today’s prejudices against mental patients. (Guiman, pp. 21-22) Our progress in learning the causes and treatments for mental illness has been steady as we build on the medical model of mental illness, which Zastrow Kirst-Ashman (2010) describe as a model that, â€Å"views emotional and behavioral problems as a mental illness, comparable to a physical illness (pp. 341). Only in modern times have we been able to effectively treat mental illness with behavioral therapy, social support, medicine, and other research-based programs. However, there is still much work to be done in regard to access, proper facilities, policy and a host of other challenges that affect this issue. Barriers to mental health care exist for many populations in the United States and hinder the abilities of preventative care to treat mental health issues effectively. Some barriers to mental health care include: the perception that treatment is not needed, the patient does not finish the course of treatment, or for financial reasons, treatment is unobtainable. A study by Mojt abai, et al. (2011) investigated the barriers, stating, â€Å"Desire to handle the problem on one s own was the most common reason among respondents with perceived need both for not seeking treatment (72.6%)...Attitudinal/evaluative factors were much

Swedish Vampire Films and Their Effect On Youth Essay

Vampire films are gaining popularity in many countries. The majority of these vampire films portray one-dimensional love or horror stories. Unlike other vampire films, Let the Right One In is a complex film and novel that can be interpreted to reflect social problems in Sweden. The film and novel illustrates a divide between young people and adults in Swedish society. These different age groups are represented by different characters. The Swedish vampire, Eli, is not simply a monster, but she is a complex character with which the audience can sympathize as she appears to be a twelve year old girl. Although Eli is not a human child, Eli represents youth fighting against the dangers of Swedish society. Eli must murder to stay alive,†¦show more content†¦If there are no benefits left for other generations of Swedes, then the youth may face higher levels of poverty. Eli’s victims contrast the people Hakan murders because his victims are all young people. Hakan exem plifies one of the dangers youth face. Although not fully portrayed in the film, Hakan is a pedophile. In the novel, Hakan does take advantage of a young boy’s desperate situation. The boy has no money and must prostitute himself. The author may be directing attention to the problem of poor youth that do not have the means to survive. This could be another example of the social welfare system of Sweden benefitting the adults, while the children suffer. In addition to Hakan victimizing a young boy, Hakan rapes Eli. While in Tommy’s basement, â€Å"Eli was being handled, like an object† (Lindquivst 392). However, Eli fights back and escapes from Hakan. Eli’s escape represents that Swedish youth face these sexual dangers and must fight off these dangerous adults. In addition to Hakan sexually victimizing young kids, the people Hakan harvests blood from for Eli are young people. First, Hakan kills a teenage boy in the woods. Then, he attempts to m urder a boy at the pool, but Hakan fails as the boy wakes up and screams for help. Perhaps the failed murder shows the progression of youth in Sweden standing up to the oppression of dangerous adults. When young people ban together they are able to save each other. The theme of young people saving eachShow MoreRelated_x000C_Introduction to Statistics and Data Analysis355457 Words   |  1422 PagesExperimental Design 51 2.5 More on Observational Studies: Designing Surveys (Optional) 56 2.6 Interpreting and Communicating the Results of Statistical Analyses 61 Activity 2.1 Designing a Sampling Plan 63 Activity 2.2 An Experiment to Test for the Stroop Effect 64 Activity 2.3 McDonald’s and the Next 100 Billion Burgers 64 Activity 2.4 Video Games and Pain Management 65 Graphing Calculator Explorations 69 3 Graphical Methods for Describing Data 75 3.1 Displaying Categorical Data: Comparative Bar

Procedural Programming Learning C# Programming

Question: Discuss about the Report on Procedural Programming? Answer: Testing the procedural programming solution In this testing, the analyzer analyzes the programming with various testing methodologies and also identify the errors in the programming. Here the analyzer uses three sorts of testing alpha test, beta testing, and acceptance testing (Khan, Sadi, and Sirshar, 2015). In this way, it begins with; the analyzer depicts what the fundamental perspective of these three testing. Alpha testing, this testing performs by the software engineer to recognize the inconsistencies in the project or if any issue (Batool et al. 2015). In this application, the software engineer tests this and experiences numerous issues, however, the reality of the matter is that the developer sorted out these disparities and finished all prerequisites. The initial phases of testing Figure 1: Testing steps (Source: Created By author) The software engineers are checking the requirements of this application and identify the actual result of the application. In the alpha testing the programmer test each unit of the program that are run correctly. In this programming, the programmer user many global or local variables to take the input from the users, therefore, the user does not know about the variable they may be put an integer value to a string variable (Thuneman et al. 2015). The solution handles the exception while the program is taking the input prom the user. Therefore, the programmer uses checking this program rapidly and passes it to the next level of testing beta testing. Figure 2: Alpha testing (Source: Created By author) Beta testing, in this testing methodologies the testing state begins with a group of software testing engineers to analysis the discrepancies in this programming. Here the project runs effectively and discovers some information sort mistakes and few error in getting data from the user prompt. Acknowledgment testing performs by the end clients to recognize that their require goals are met effectively (Jordan et al. 2015). Here the analyzer dissected all necessities and discovered nothing that was not implemented in the application as per the appropriate investigation. Identify the discrepancies between the actual result and the current result The analyzer depicts and demonstrate the examination between own perspective with the engineer software application. In the below figure 3, the software engineer exhibits that it was the typical yield, so there are no more irregularities found in the menu section. For this situation study as depict, the menu has to keep up a succession these groupings are impeccably executed in this application (Smith, 2015). At initially, the menu demonstrates that alternative one for the registration, choice two is a numerical aptitude test, the third choice is problem solving test, choice four for the help and the last choice way out for exit the project. The below figure 3, show the login menu option. Figure 3: Menu option (Source: Created by author) Here the programmer does not mention the galaxy school name in the top of the option that is the first problem. Here the programmer needs to add in every module or code block, that is a part of the galaxy school. The mean should look like an interactive to the user, here the user when to try to enter into the numerical test without any registration, the programmer should give the appropriate message to the user that they must register them self at first (Malik, 2015). Here the programmer set a message that the programmer asks the users to put down the unique id, if some students visit first time then they are do not know the rule of this application. Therefore, the programmer must set up logic for coming back to the menu again and check the result, but it contrast with this current result, the analyzer find exception errors. In the login section, the user password must be in hidden character, but here the programmer visualizes this in plain text. The programmer must take the inputs to as character one by one and print immediately in the console where the user put down the password. Here the programmer takes this as a string and compares with it the database where the user name and password are saved (Ali, 2015). In the registration process the programmer requires the users first name, last name, age, gender and class then a random number generator generates a number as a unique Id, which is available just for once. Figure 4: Registration problem (Source: created by author) Here the programmer takes this input from the console port but in the gender section, the programmer uses a string variable that can take all type of test. For example, if the user gives 0XX then no one can verify this user (Malik, 2015). Now the analyzer thinks there must be a checking section where the program checks that must be male or female. This problem is show in figure 4 and figures 4.1. Figure 4.1: Unhandled exception (Source: created by author) The recommendation of the procedure programming solution At the first phase of the successive procedure, the main objectives incorporated into the straight programming model are the first need objectives, and the simplex system is connected in the normal way (Nainggolan et al. 2014). On the off chance that the subsequent ideal arrangement is interesting, the clients receive it quickly without considering any extra objectives. This mathematical aptitude test is sufficient for checking the numerical skill ability of the youngsters. The originator chooses C# as a creating tool for this application. Along these lines, there are few changes to make this application more appropriate. For this circumstance, if this application is created in the online or jFrame than a console base application. Figure 5: 3-Tire application (Source: Created by author) The online application is more suitable than console application because in the web this application looks more sensible and more sensible for childrens. In case, there is any expansion for make, if this application is utilizing as three tire applications, for example, java swing, MVC or PHP than it will be a more attractive interface and more dynamic (Unger, 2014). The analyzer identify that theses application also helps the youngster to enhance their mathematical skill by this application. Therefore, this application should look more attractive because the youngster must have an interest in this application. Here the analyzer proposed that this system may be better if it is implemented in the PHP, JFrame, java swing, etc. Therefore, if this application builds in a 3-tier architecture, than the layer is Client Layer, Application Layer, and Database Layer. In this application, client does not see any kind of parts that is producing results they see only the Graphical user interface and the data (Kumar, 2013). Here the basic structure of the 3-tier application is shown in figure 5. Now come on the point what are the benefits of 3-Tire application such as better re-use, improve data integrity, deduction of the distribution, stronger security, its enhance the availability and the structure makes more secure for database structures. In this case, th is three-tier application is idle for this application because this structure can handle all exceptions and provides a strong database security. The screen that helps in computer program This program designed for the purpose of measure the mathematical ability of the youngsters. Then it calculates the total result for this mathematical test. The youngsters are can log in to this system using their username and password (Rathore and Gupta, 2011). The program should display the on-screen prompts that take the username and password and store in the memory. The program also displays the data on the screen that conform the user enter correctly or not. Here in the below figure, 6 shows that how this interface works. Figure 6: Login Option (Source: Created by author) Figure 7: The menu option (Source: Created by author) In the above figure 7, the programmer set an interactive menu where the users can choose their options. At the initial level the user, have three options in active state registration, help, and exit. If the users choose the first option registration and the program show require options for register them (Nourjou and Hatayama, 2014). After registration, they have a unique ID, which automatically generated by the system itself. This is shown in figure 8. Figure 8: Generation of Unique ID (Source: Created by author) After that, the program asks the user that for Taking Numerical skill test or exit from the application. If the user chooses the option two than the program, goes to the numerical skill test section and ask the question one by one (Okita, 2014). This process is shown in the below figure 9 and 10. In the numerical section the program, ask the user to press enter for a start the numerical skill test. Figure 9: Externs for numerical skill test (Source: Created by author) Figure 10: Numerical skill test (Source: Created by author) According to the scenario the program, follow the rule that the user has to obtain 80 percent mark to pass the numerical kill test and in the problem solving test the user have to obtain 6o percent (Gaddis, 2014). If any user does not pass in the first round, then this user rejected. Here this program generates a result for each student and store it in the database. The support and maintenance of a computer program The Programming support defined as any adjustment made on a product framework after its conveyance. Any product framework mirrors the world inside which it works, when the world changes, the product need to change accordingly. Programming building has been taking a stab at years to enhance the act of programming advancement and support (Morgan, 2015). Documentation has long been evident on the list of prescribed practices to enhance advancement and help support. However, agile techniques began to shake this perspective, contending that the objective of the diversion is to deliver programming and that documentation is just valuable the length of it achieves this objective. Then again, in the rebuilding field, individuals wish they could re-report valuable legacy programming with the goal that they might precede keep up them or move them to a new stage. In this extension, the analyzer records the support procedure of a computer framework: The software engineer has to check that the PC program keeps running as an administration, if not then close it and revive as an administrator. Here to examine a database from the local storage device needs all accessing permission, therefore, it must be run as an administrator (Okita, 2014). Presently about the system, the project must be running on a well-configured system. The developer or client keeps up their junk files from the C drive for better execution as because of this application require more resources (Bhasin, 2014). According to the Answer 4.1 present the appropriate finding The primary goals of the testing dependably give a superior execution and great nature of the application. Here the application is checked in three stages because this three-stage is check in three distinctive reasons or view (Byrne, 2013). Consequently, the primary targets are meeting the prerequisite of the end client and develop to an oversight-free application. According to the answer 4.2 the testing activities Test cases are utilizing different test procedures to accomplish more compelling testing. By this, product fulfillment is provided and states of testing that get the best likelihood of discovering errors are determine. In this way, analyzers do not figure which experiments to choose, what is more, test procedures authorize them to plan testing conditions systematically. Additionally, if one consolidates a wide range of existing test strategies, one will acquire better results rather if one uses only one test strategy (Bhasin, 2014). The program can test in two courses, in another word, one can recognize two different methods such as black box testing and white box testing. Figure 11: White box testing (Source: created by the author) White box testing is very successful in recognizing and determining issues in light of the fact, that fault can be found. This technique is like a testing programming with the information of the inward structure and coding inside the system. White box testing additionally called white-box examination, clear box testing or clear box analysis. It is a methodology for program troubleshooting in which, the analyzer has superb learning of how the project parts act in the real life application (Khan, Sadi, and Sirshar, 2015). It is a methodology for programming debugging in which, the analyzer has great information of how the project segment communicates. Here the programmer checks the entire program line by line, the figure 11 shows how this process works. Figure 12: Black box testing (Source: created by the author) Backtesting is testing methodologies that based on the software output without knowing the programming structure. In another word, a black box is any gadget whose workings are not comprehended by or available to its client. In data mining, a black box is a calculation that does not give a clarification of how it functions (Rathore and Gupta, 2011). Here the black box testing is used to test the program behavior in the above figure 12 shown that how it works. The analyzer analyzes that if the answer is in capital later than the program is act normally but if the user put the answer in small letter then the program works abnormally. According to the answer 4.3 the suitable suggestion for additional functionalities The analyzer identifies that here the programmer has to control the exception, which occurs when the program takes the input from the user. Here the programmer needs to address all exception and print a message to the user interface. In this application, the programmer adds an option to view their unique code more than once when the user already registered the program will show the unique code in the registration option otherwise it works normally. Except these discrepancies, the application is work according to the scenario. The above mention features are the additional requirement for this mathematical skill test for galaxy school. References BOOKS Okita, A., 2014.Learning C# Programming with Unity 3D. CRC Press. Gaddis, T., 2014.Starting out with Visual C# 2010. Pearson (Prentice Hall). Morgan, R., 2015.Cambridge IGCSE Computer Science Programming Book. Cambridge University Press. Okita, A., 2014.Learning C# Programming with Unity 3D. CRC Press. Bhasin, H., 2014.Programming in# c. Oxford University Press. Byrne, B.M., 2013.Structural equation modeling with AMOS: Basic concepts, applications, and programming. Routledge. Bhasin, H., 2014.Programming in# c. Oxford University Press. JOURNALS Khan, F.H., Sadi, S. and Sirshar, M., 2015. My Tense Compiler: A Step towards Natural Language Programming. Batool, A., ur Rehman, M.H., Khan, A. and Azeem, A., 2015. Impact and Comparison of Programming Constructs on JAVA and C# Source Code Readability. Thuneman, P.Z., Grandine, T.A., Vandenbrande, J.H. and Anderson, G.M., The Boeing Company, 2015.Lazy evaluation of geometric definitions of objects within procedural programming environments. U.S. Patent 8,935,672. Jordan, H., Botterweck, G., Noll, J., Butterfield, A. and Collier, R., 2015. A feature model of actor, agent, functional, object, and procedural programming languages.Science of Computer Programming,98, pp.120-139. Smith, B., 2015. Object-Oriented Programming. InAdvanced ActionScript 3(pp. 1-23). Apress. Malik, W., 2015. Introduction to Object-Oriented Programming. InLearn Swift on the Mac(pp. 33-42). Apress. Ali, R., 2015. C#: C# For Beginners Crash Course Master C# Programming Fast and Easy Today. Nainggolan, J., Supian, S., Supriatna, A.K. and Anggriani, N., 2014. Optimal Control Solution of a Tuberculosis Transmission Model with Recurrent Infection and Vaccination Using C# Programming.Advanced Science Letters,20(1), pp.51-55. Unger, G.J., 2014. Rockin the C# Interview: A comprehensive question and answer reference guide for the C# programming language. Kumar, A.N., 2013, October. Using problets for problem-solving exercises in introductory C++/Java/C# courses. In2013 IEEE Frontiers in Education Conference (FIE)(pp. 9-10). IEEE. Rathore, N.P.S. and Gupta, R., 2011, December. A Novel Coupling Metrics Measure difference between Inheritance and Interface to find better OOP Paradigm using C#. InInformation and Communication Technologies (WICT), 2011 World Congress on(pp. 467-472). IEEE. Nourjou, R. and Hatayama, M., 2014. Simulation of an Organization of Spatial Intelligent Agents in the Visual C# .NET Framework.International Journal of Computer Theory and Engineering, IJCTE,6(5). WEB SITES edX, (2015).Programming with C#. [online] Available at: https://www.edx.org/course/programming-c-microsoft-dev204x-1 [Accessed 12 Dec. 2015].

Accounting contagion of The case of Enron - Case Study

Question: Describe about the Accounting contagion of The case of Enron? Answer: Introduction The independence of the auditor refers to the freedom possessed by the internal or the external auditors from the parties which generally ahs a financial interest in the business which is being audited. In order to ensure an independent audit process it is essential that exists a proper amount of integrity and a purposive approach (Schilder, 1994). The entire concept of auditor implies that the work of the auditor us done in a free and purposeful manner. Independence of the internal auditor includes freedom from those parties who might be in a problem with the actual result of the audit (Monroe, 2002). With regard to independence of the external auditor it should be noted that the independence of the auditors in this case refers to the freedom from those parties that have issues if the results are published in the financial statements of the company (Blay and Geiger, 2012). The primary objective of auditing lies in the improvement of the reliability of the financial statements that provides for the written and rational assurance from an independent source that the statements given are honestly made and they are according to the credential standard (Dowler, n.d.). In order to meet this objective it is essential that the auditors do not get influenced by the third parties or by the directors or the managers of the company or have conflicting interests (Steinhoff, 2002). This arises under the circumstances when the auditor himself or herself possesses shares in the company. Along with competence in technicality independence of the auditors is also very important so that the credibility of the audit opinion is established. The Initial Framework The scandal with regard to Enron which got revealed in the year 2001 had led to the fall of one of the largest American energy company as a result of bankruptcy. This company was based in Houston, Texas and it also lead to the dissolution of one of the biggest audit and accounting company, Arthur Anderson. The Enron scandal is primarily known for two reasons. Firstly this had led to one of the biggest bankruptcy reorganization in the history of America and secondly, it was also one of the biggest audit failures of all times. During the 1990s, this company was considered to be one of the most innovative companies in the world. The company concentrated in building various power plants and also operated gas lines. However later it was observed that Enron become better known for their exclusive trading businesses. Enron purchased and sold gas and electric futures and along with that it also created fresh markets for some of the oddball goods such as internet bandwidth, advertisers broadcast time and weather futures (Prebble, 2010). With the growth of the trading business, the focus of the company shifted from the fixed assets to the more intangible properties such as the contract rights for the goods etc. Some of the fundamental elements such as budgetary were neglected (Dembinski, 2006). There did not exist any integrated plan for the company as a result of which the company gradually modified from operational purpose to investment purposes. Neither the management nor the auditors were ready for this sort of a transformation and as a result they could not identify the risks. On the other hand Arthur Andersen was one of the most well known accounting and auditing firm in the world. They had a great variety of clients that included a number of famous companies such as Enron and WorldCom. Enron happened to be the second largest client of the company. The Fall of Enron Researcher on this case had held that one of the primary reasons for the downfall of the company was the absence of truth and honesty amongst the management. The seniors in the company thought that it is essential for the company to be at the top in every department and also they would protect the reputation of the company as the most thriving executives in the country. The primary duty was to provide good faith and full exposure (Bixby, 2003). However, there is no such proof that states that the CEO of the company had previously told the employees about the rising of the stock and the eventual selling of the stock. Additionally, the employees also could not know of the stock sale which generally happens in other cases (Fusaro and Miller, 2002). When the investigation was conducted relating to the bankruptcy of the company it was then that the shareholders learnt of the selling of the stock. It needs to be mentioned that Arthur Anderson was the auditor as well as the consultant for Enron. The case for bankruptcy for Enron was filed under Chapter 11 and this allowed the company to reorganize the company and it was a kind of protection from the creditors. When the investigation was carried on Enron attempted to recover the business by revolving of some of the assets. Later gradually the discrepancies with regard to the irregularities in accounting came up that resulted in the shift of attention from Enron to the auditing firm Anderson. Anderson came under scrutiny primarily as a result of the supposed accounting errors along with the auditing role that the company played and this gave rise a lot of controversies relating to the effect of the reputation of the auditor on the market price of the clients in case of any failure by the auditor (Krishnamurthy, Zhou and Zhou, n.d.). As a result of this scandal the reputation of the auditing company Anderson was under scrutiny. Analysis of the case The proper examination of the case shows that when circumstances are such that the officials of the company, the external auditors, the bankers or the legal counsels are surrounded with greed and absence of ethics it so happens that it becomes extremely impossible to prevent the financial loss for the company including the loss of the employees, creditors and shareholders. Nevertheless, it should be noted that the company did not omit any serious crime (Bierman, 2008). The primary mistake of the company was that it misled the others and could not interpret the financial position. In accordance to the laws of United States, misrepresentation or misleading action is not considered as a crime. Enron has committed a fraud and this was a crime under the United States laws (Li, 2010). However it must be noted that it is not easy to prove the criminal intention to defraud. The auditing company Arthur Anderson was held guilty of obstructing justice since they had attempted to destroy the possible proofs of the fraud of the company by removing or destroying the related documents even after knowing that those documents can be used for the investigation department. Some of the officials of the company were charged under major sections and some of them pleaded guilty to the crimes such as misleading of financial reports. There existed no idea of ethical conduct within any one of the two companies. It is evident from their conduct that the companies have conducted breach of ethics. Ethics are related to a number of issues such as that of law, banking and other financial professions. Ethical issues however do not come under the ambit of criminal law and they happen to be totally different issue (Akhigbe, Madura and Martin, 2005). Some of the primary mistakes that were conducted by the companies of Enron and Arthur were that firstly, the companies observed GAAP as rules and not as principles. Secondly, the GAAP was interpreted in a more insistent manner. Thirdly, the companies did not take into account the basics of GAAP that is the fairness principle and fourthly both the companies neglected the precedents that fairness should be emphasized on regarding the rules and that the economic substances should be stressed more than the legal form. Issues with regard to financial reporting Some of the major issues with regard to the financial reporting in this scandal of Enron were firstly that the company failed to consolidate the entities. It also selectively used the equity ways for accounting and it failed to remove the effect of the transactions among the entities. Secondly, Enron had not reported the debts in the balance sheet. As a result of great collaborations with the important banks money was borrowed through indirect or direct guarantees from the company. The cash gained would be beneficial for the company but it was not transferred to the company. Also these debts were not reported in the financial reports. Further there were many investments made by Enron which were reported in accordance to the equity method. These companies were the investments were made were not SPEs. However when the investments ran into losses they were switched to SPEs and so these losses could not be reflected. Further the company did not report the SPEs on this method of equity and hence the losses were not reported (Baker and Hayes, 2004). According to the regulations of the GAAP it is essential that equity method in accounting is used and that the result of the dealings with the SPEs and Enron be removed. Even though Enron had used the method of accounting selectively it did not remove the effect of the transactions from SPEs and Enron. Auditing Rules in United States The laws that govern the auditing in the country is Generally Accepted Auditing Standards (GAAS). Till the year 2002 the auditing was entirely self regulated in the country. The standards and regulations were provided under the Auditing Standards Board. This was a technical board that was a part of the AICPA. Moreover, compulsory reviews were conducted for all the firms in auditing with the members of AIPCA that is directed by the Division of Firms by the AICPA and conducted by the AIPCA members. In the year 2002 as a result of the increasing number of scandals with regard to the financial and auditing reports, the country adopted the Sarbanes-Oxley Act. The act provides for the creation of the Public Companies Accounting Oversight Board for the purpose of establishing proper standards for auditing that is approved by the SEC and for supervising the quality of the work done by the firms involved in auditing. Hence it can be stated that auditing of the public trading companies are presently regulated by the federal government of the country (Mayhew, Schatzberg and Sevcik, n.d.). Conclusion The above case is an excellent example of the failures in auditing primarily due to the lack of independence of the auditor. In this case the problems with the independence of the auditors are very clear. It is the duty of the auditors to inform the client of the accounts for their money. In the contemporary times it is observed that the companies are in the rush to report increasing gains and the markets and keeping a close watch to punish companies that do not and this further increases the pressure for independence of the audit so that the investors are well aware of the financial statements of the companies (Weirich, Pearson and Churyk, 2010). With regard to the Enron Case it must be noted that the auditing company Anderson was given lot of luxuries by Enron. They were given a permanent place in the Enron office; they shared office birthdays and lunch parties with the Enron Colleagues. Further in most cases Anderson employees were hired by Enron. Hence all these activities tend to have an adverse effect on the independence of the auditor (Lehman, 2007). It is a known fact that the independence of the auditor is important. However, question still remains that how this independence can be ensured without restraining the other activities. 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