Australi A Sensational Place - 972 Words

In 2013, British comedian John Oliver stated â€Å"Australia turned out to be a sensational place. Albeit, one of the most comfortably racist I’ve ever been in† (Waterland, 2013). Racism is when a certain group of people belief they are superior to another which leads to discrimination. Australia is a multicultural country with its diversity highlighted through the lifestyles, food and traditions of those living there. It is hard to imagine such a culturally diverse country can be considered racist, however racism has been embedded in Australian society and culture since its colonisation in 1788. Australian law and people can be racist and often are in denial about their racist ways. Racism in Australia has been implanted since the period of colonisation. Due to overcrowding in British prisons, British explorers went looking for land to settle and send the convicts. Prior to finding Australia, the original Indigenous inhibitors had been thriving off the land. According to statistics, â€Å"The Indigenous population of Australia was reduced by an estimated 90% between 1788 and 1900† (Harris, 2003). This massive decline was due to the introduction to new diseases that the Aboriginals had not been exposed to and also from to the violent attacks and mass shootings on the Indigenous as the Europeans expanded through Australia. The Indigenous felt dispossessed from of the land through the White’s violent acts of dominance and superiority. The racist views of the white can be depicted

Child psychology Free Essays

Child development is a fascinating thing to observe. It is very challenging in some; while others it comes along naturally. The way a child develops can be determined by a number of factors. We will write a custom essay sample on Child psychology or any similar topic only for you Order Now Their environment and biological inheritance can be the common denominator to their development. Have you ever wondered what makes Uncle Sam, or Uncle Joe who they are? What determines whether your son, daughter, niece, nephew, or even neighbor who they will become when they grow up. Prior to taking this class I never took the time to really think why some people the way they re are. The Boston bombers did not Just wake up one day and say that they were going to plan an attack to hurt or even kill thousands of people, their childhood development determined what route they would take. As we see the people who are around us, we Judge their character off of their behavior. The behavior determines who we think they are. There are many different development theories available that states different concepts of human development, but the three main theories that are mainly known are from Sigmund Freud, Erik Erickson, and Jean Piaget. Although any believe that their theories are old and outdated many psychologist use their theories to base theirs on. In this paper I will explain their theories in detail, provide examples of their use in the mental health treatment of children, and compare and contrast them starting with Mr. Sigmund Freud. Sigmund Freud was the founder of psychoanalysis and proved to be the most influential writer about the unconscious mind in the twentieth century. (Freud, 2005) Freud was a doctor with a degree. He also set up a private practice to treat psychological disorders such as hysteria; from his patients came the evidence used or many of his theories about human psychology. (Freud, 2005). Freud believed that the behavior that one portrays is based off of their early development. His research shows that an adult’s childhood can explain the behavior of the person. There are three main forces that drive humans which are the ID, the ego, and the super-ego. The ID is the basic personal needs and desires of one’s self. It is completely selfish and has no care for sensibility or reality. It drives for what it wants, when it wants it, and how it wants it with no other considerations. The ID is the inner person without egards to anyone or anything; it is all about itself or oneself. The second part of the personality is the ego. The ego is the realization of reality. It is the egos Job to make one aware of its surroundings, and divide the selfishness from the id to the morality of the person. The conscience makes distinctions between right and wrong according to parental and societal standards. (Mossler, 2011) The third part is the super-ego, is morals and acquired beliefs of right and wrong. When decisions are made, the ego has the difficult task of balancing the demands of the id while maintaining rules that he superego dictates. (Mossler, 2011) The id should be satisfied but with care not to upset the super-ego. According to Freud the interaction of the three parts of the personality are developed within a series of psychosexual stages. Each of the stages is focused on a particular body part or function. (Mossler, 2011) The five psychosexual stages are oral, anal, phallic, latency, and genital. Each one of these stages are centered around a bodily function or part. Freud’s theory states that stage The pleasures of this stage revolve around the mouth. The second stage is the anal tage. This stage happens between the ages of one and three. A child’s focus is surrounded by the anus. This age group is learning disciplined. The milestone for toddlers is potty training. This is the transition from diapers to underwear. Freud relates the discipline to potty training to call this stage the anal stage. The third stage of development in children is the phallic stage. This stage occurs between the ages of three to six. When children become aware of their genitals and the difference between one another is another development. Being a mother of a five year old, I do elieve this is a transition for him. Starting school and being around other children his age who act differently than what he is use was a transition for him to overcome. Having the knowledge that women have certain body parts that boys do not have was hard to explain to a five year old. The next stage is called latency. Freud states this stage begins at the age of 6 and should end around twelve. The main focus during this age is on social and intellectual skills. The last stage is genital. This stage in my opinion is when a woman becomes a woman and a man becomes a man. Freud describes this stage as when one sees beyond their selfish needs and focuses on others desires. This stage molds a husband, wife, mother and even father. This stage occurs between the ages of twelve and nineteen. Mr. Erick Erickson was the next author of developmental theory. Erik Erikson (1902-1994) was a neo-Freudian who argued that Freud misjudged an individual’s interaction with society and the motivation for humans to be immersed in social customs. (Mossler, 2011) Erickson believes that one’s surroundings can help form and challenge development. Erikson lso believes that a crisis forms when psychological need and societal pressure intersect. Rather than focusing on psychosexual urges as Freud did, Erikson emphasized the process of psychosocial development. (Mossler, 2011) In comparison of Freud Erickson they both believe that in development one must go through different stages. Freud’s theory only states five psychosexual stages in the first five years of life, while Erickson believes one goes through eight lifelong stages. Erikson’s first stage was trust verses mistrust and it occurs from zero to 18 months. The goal of this stage is to establish trust. A baby is dependent upon their parents to eat, be changed, and feel loved. When the baby gets and feels this from their parent they develop a sense of trust. Also, if the baby is neglected of the necessities to develop trust they result in developing mistrust. The second stage is autonomy verses shame and doubt. This occurs from about 18 months of age to 3 years old. This stage is important for toddlers, because they gain a sense of independence. Once the baby has developed a sense of trust they easily transition into the next stage of wanting to do everything for themselves. It is important for arents to allow their children to explore this stage of independency. On the other hand, if parents are too demanding or do not let children perform tasks on their own; they may develop a sense of shame and doubt. (Mossler, 2011) Initiative versus guilt is the third stage of psychosocial development. It takes place between three to six years of age. This stage is developed through exploring their independence. When a child utilizes their independence and fix their own cereal, but wastes all of the milk, a sense of guilt may overtake them due to their parents reaction. This stage is critical Around the ages of six to eleven the fourth stage will take place which is industry versus inferiority. Children develop an increasing sense of competence by taking the initiative, expanding their opportunities, and feeling a sense of accomplishment; they become productive. (Mossler, 2011) As part of their developing personality, children must balance independence of actions with possible negative consequences of those actions. (Mossler, 2011) In the fifth stage of psychosocial development, identity versus confusion occurs. This stage should happen between the ages of twelve to eight- een. As a teenager matures, they must establish themselves in society. When children are allowed to explore, create, and accomplish, they develop the competence necessary to define goals and forge a unique sense of self. (Mossler, 2011) Conversely, if teenagers feel a sense of inferiority, they do not develop feelings of accomplishment and purpose. Current and future roles remain undefined. (Mossler, 2011) The next stage Erickson describes is the intimacy versus isolation, which occurs from the ages of twenty to forty. In this stage one develops close intimate elationships and some experience marriage, or one can become isolated and shut down. Generatively versus stagnation is the next stage. It occurs from forty years old to sixty-five years old. This stage allows one to think of how they can give back. Erickson states that one wonders how they can provide for the next generation. The other option one may have is to turn inward and not think of helping anyone in the future. The final stage in Erikson’s psychosocial stages of development is integrity versus despair. A person will dwell in this stage from sixty-five years old to their eath. This stage allows the person to reminisce on their life, whether they are pleased with their actions or some may be disappointed. Erikson’s stages of psychosocial development were deep, but yet simple. It is something everyone will go through and experience. Every stage is relatable whether it is applicable to one’s life now, or to a child one may be raising. The last theorist is Mr. Jean Piaget. Jean Piaget (1896-1980) was a Swiss developmental psychologist who remains perhaps the most influential fgure in the study of child development. (Mossler, 2011) Piaget regarded imself as engaged in genetic epistemology, the study of what knowledge is through an empirical investigation of how our epistemic relations to objects are improved. Cambridge, 1999) Piaget theorized that children progress through four stages of development that are initiated by biology and governed by the principles of organization and adaptation. (Mossler, 2011) The four cognitive development stages that Piaget believes children go through are sensorimotor, preoperational, concrete operation, and formal operation. The cognitive sy stem of the adult is neither learned, n the Skinnerian sense, nor genetically preprogrammed. Rather, it results from the organization of specific interactions whose character is shaped both by the features of the objects interacted with (a process called accommodation) and by the current cognitive system of the child (a process called assimilation). (Cambridge, 199) The first stage is sensorimotor. This stage occurs from birth until about the age of two. In this stage Piaget states that infants gain understanding through their movements and sense which are coordinated by reflexes. Infants learn to grasp for things when an item in placed in their hands. When a baby is born their hand open and close and when an adult places their finger in their little hand, the infants hand automatically reflexes with behavior, which is how a baby knows to combine the sucking behavior to the grasp reflexes. As they continue to grow they continuous apply behavior with reflexes, which prepares them for the second stage. The second stage is preoperational which takes place between the ages of two through seven. In this stage children begin to connect words, images, and object. Their imagination allows them to use objects to represent real life things that they ave seen before. For instance they may use blocks to make buildings in a town. My sons have used all of their play cars to make a parade and utilize stuffed animals to give the impressions of the ones who ride in the vehicles. These cognitive limitations are readily evident in the child’s lack of conservation, the ability to understand that properties of objects do not change with alterations in the object’s form. For example, using a typical Piagetian conservation task, a child at this stage believes the amount of water changes because the liquid is poured from a short, wide bottle into a tall, arrow container. Encyclopedic, 2006) Throughout the concrete operational stage (7-11 years), school-aged children develop mental abilities for logically thinking about, as well as systematically classifying, concrete objects and events. (Encyclopedic, 2006) This stage begins when the child can perform mental operations on concrete objects actually or imagined to be physically experienced (Green and Piel 2002). Children in this stage do more than Just the imagination of the prior stage. Thought is guided by logic as children become able to sort using complex lassification systems. Mossler, 2011). This stage prepares them for the final stage. The last stage is formal operations, which begins at the age of eleven and continues throughout their adolescent years. Adolescents apply logical thinking and abstract reasoning to ideas and hypothetical possibilities. (Galotti, 1999) Hypothetic reasoning occurs with outcomes attached. As adults we are all faced with problems but have to hypothetical fgure out the outcomes so we may know how to react. This is an ongoing process once you reach this stage and continues through the duration of life. The three main theories Sigmund Freud, Erik Erickson, and Jean Piaget had a lot in common and also a lot different in their theories. We all cross each stage at one time or another, whether it was psychosocially or physically. Taking this class helped me realize each stage and compare it to my own life and my children lives who I can see which stage each one of them are in. Each age that the theorist states they go through are the exact age they are in the stage. In this paper I have compare and contrasted different theories from each while explaining each theory from each theorist. How to cite Child psychology, Papers Child Psychology Free Essays A Child Psychologist generally specializes in understanding, preventing, diagnosing and treating emotional or behavior problems in children. A Child Psychologist evaluates and treats emotional or learning disorders in children. This work can be done in a private, clinical, or public sector and counseling practice or in school and other learning environments. We will write a custom essay sample on Child Psychology or any similar topic only for you Order Now They are engaged in the study of the psychological processes of children and adolescents, particularly, how they are different from adults in their psychological development.Many Child Psychologists specialize in abuse counseling, learning development, speech disorders or general practice. Child Psychologist Educational Requirements Anyone wishing to practice as a Child Psychologist should check the requirement for certification and licensing in their state. In most states, an Ed. S. in School Psychology or School Counseling is needed to work in a school. Most Child Psychologists earn a Doctor of Psychology or a Ph. D. in Child Psychology.These degrees equip individuals with the skills necessary to meet minimum certification requirements, including a thesis and graduate study. A 1-year internship is necessary for anyone looking to practice in a clinical setting, counseling or school psychology. (http://degreedirectory. org/articles/Child_Psychologist_Job_Duties_Employment_Outlook_and_Educati onal_Requirements. html) Personal Qualities And Abilities Needed To become a Psychologist you will need to be:Patient, Caring, Good Listener, Good Communication Skills, Good Presentation Skills, Know Knowledge In A Scientific Way, Hard Working, Understanding, Polite, and Helpful. Working Conditions And Possible Places Of Employment About 34 percent of psychologists are self-employed, mainly as private practitioners and independent consultants. Employment growth will vary by specialty; for example, clinical, counseling, and school psychologists will have 11 percent growth; industrial-organizational psychologists, 26 percent growth; and 14 percent growth is expected for all other psychologists.Acceptance to graduate psychology programs is highly competitive. Job opportunities should be the best for those with a doctoral degree in a subfield, such as health; those with a master’s degree will have good prospects in industrial-organization; bachelor’s degree holders will have limited prospects. (http://www. bls. gov/oco/ocos056. htm) Advancement Opportunities Psychologist can start out from being in school to becoming an intern. Then from an employee to earning a raise.Then from an employer to opening a private practice. Wages And Benefits Psychologist Benefits: High Annual Salary Psychologists in clinical, counseling or school-related roles make an average of $70,190 a year, reports the U. S. Bureau of Labor Statistics, www. bls. gov. Furthermore, industrial-organizational Psychologists, who are often employed as consultants by businesses, can earn six-figure incomes as they gain experience. Additionally, school psychologists can make over $40,000 in their first year, reports Payscale. com.Clinical Psychologists in private practice can set their hourly fees as high as market demand allows. Psychologist Benefits: Knowledge of Human Nature In order to be successful in their jobs, Psychologists must have a keen understanding of human nature. During school, they are taught many different theories of human behavior as well as various therapeutic techniques. Psychologists can informally apply their training to events that occur in everyday life to create more harmonious relationships with others. Psychologist Benefits: Flexible Work HoursPsychologists new to the field or those who work for schools, businesses and other organizations aren’t usually able to set their own hours, but Psychologists in private practice can. They can determine when to set appointments with patients. Many Psychologists in private practice choose to work evenings, mornings or weekends, depending on personal preference. (http://degreedirectory. org/articles/What_are_the_Benefits_of_Being_a_Psychologist. html) Median annual wages of wage and salary clinical, counseling, and school psychologists were $64,140 in May 2008.The middle 50 percent earned between $48,700 and $82,800. The lowest 10 percent earned less than $37,900, and the highest 10 percent earned more than $106,840. Median annual wages in the industries employing the largest numbers of clinical, counseling, and school psychologists were: Offices of other health practitioners| $68,400| Elementary and secondary schools| 65,710| State government| 63,710| Outpatient care centers| 59,130| Individual and family services| 57,440| Median annual wages of wage and salary industrial-organizational psychologists were $77,010 in May 2008. The middle 50 percent earned between $54,100 and $115,720. The lowest 10 percent earned less than $38,690, and the highest 10 percent earned more than $149,120. Job Outlook For The Future The job outlook for Child Psychologist is pretty good for the future. There will still be people with issues and problems. As the population grows, there will be even more troubled people or people who seek marriage counseling. Address For Additional Information http://www. childpsychologist. com/ How to cite Child Psychology, Papers

Assurance and Forensic Accounting †Free Samples to Students

Question: Discuss about the Assurance and Forensic Accounting. Answer: Introduction: D-Merton is a very profitable hi-technology based company with across 400 million revenues. Fortunes of D-Merton had boosted with the launch of S1 technology. During S1D launching, everyone in the company expected a bright future for the company in the IT industry but, it was their false assurance, due to the fraud activity in the organization. From the understanding of the following case study, many key issues have been recognized that can be associated with fraud act like testing firm was the same firm that designed the testing tools, financial limitation, time boundation to launch S1D, diversification, increasing cyber attack to break security, weak internal control, inappropriate assessment of the companys defense. The technical team had carried out 20 different pen tests, including browser exploits and analyzed a range of vulnerabilities, dos attacks, phishing and troj. These tests identified 50 serious flaws in the defenses in the overall system or designed database. The major issue was there that there were 4 different IT systems running with the inherited group from acquisitions and all of these IT systems had different protection level. In that case, the chances of attack by outsourcer have increased to break the protection level. The Board of Directors also showed doubt for their current technology and their original technology. They were not sure about the new technologys reliability. Some other ethical issues are also recognized from the case study, like employees wanted to take decisions on individual basis according to their own perception which created conflicts with their colleagues(CSO, 2017). During discussion in meetings, they covered the part of personal relations to perform business activities which created biased behavior in the company. Fraud Triangle The Fraud triangle is a designed framework that explains the reasons behind an employees decision to commit fraud at their workplace. The main stages of Fraud triangle are Pressure, Opportunity Rationalization. These are the main factors which lead to unethical behavior or fraud (HRZone, 2017). With the help of this fraud triangle framework, we can easily understand the reasons behind committed fraud at D-Merton. As we know, that it is necessary to maintain transparency in business operations to enhance reliability and overall efficiency but here, situation seems to be different. All the employees have independent understanding about created business issues like reduced revenue, cyber attack, limited financial facility etc. So, they all have different ways to overcome that situation they take decisions independently by their own perception and some of them adopt unethical behavior and commit fraud. Now here, we correlate the stages of fraud triangle with the actual incident at D-Me rton. Pressure - Pressure is one of the main angles that examine the fact behind the act. It can be used as a motivation which influences a person to commit such type of fraud act(EY, 2011). In a case of D-Merton, Financial limitation became a major reason to create such type of pressure. Opportunity - An opportunity must be present in the mind of fraudster. Its a temporary situation that arises in which people perceive it as a chance to commit an unethical behavior without a chance of being caught (CLM, 2017). When a company does not aggressively and actively investigate all the fraud claims, then such type of opportunities increased. At D-Merton, the main reasons that exist in this stage of fraud triangle are poor internal control, diversity, biased behavior and weak processes procedures. Rationalization - It is a cognitive and final stage in the fraud triangle. It requires an individual to be able to justify such unethical behavior in their own way i.e. acceptable to their internal moral compass(ACFE, 2017). There are many points like the company is not paying enough; company deserves the loss, any type of dissatisfaction in employees mind etc(AGA, 2017). During the discussion with the employees, there were various statement identified like high remuneration package of new CEO and auditors personal relation with Premintel etc. So, these are some points that may have driven the employees to perform any unethical act. To form opinion, an auditor gathers sufficient evidence, appropriate information, tests and compares and then confirm after reasonable assurance. Auditors then give their opinion whether the given financial statements are free from material misstatement or it is due to error and fraud(GRFCA, 2017). In a case of D-Merton, issue of reliability was the major concern. During the meeting of the top level management, the main topic under discussion was whether they should appoint the new auditors because of the current issues like reduction in sales of S1A and inappropriate cash flows. CFO also shows his doubt for the actual current value in the financial statements. Auditors also raised the query about the changes between using technology and original technology. They didnt get the appropriate assurance from the technical team, so the overall efficiency declined. It was recognized that financial statements have some reliable issues. Cash flows statements also failed to state the actual re venue from the S1A, S1B and S1C version. So, it can be easily analyzed that auditing process failed to find the fact behind these misstatements. Adam Cranston, son of Michael Cranston, who is a deputy tax commissioner, was arrested because of an alleged tax fraud of $165 million. However, Michael Cranston have also been charged for abusing his position being a public official, the tax officials opine that that they believe Michael to be unaware regarding the alleged conspiracy as he played a significant role in the high profile fraud investigations, including Operation Wickenby and release of Panama papers. It was considered to be as the biggest white collar fraud case in the history of Australia. As per the report of the Australian Federal Police, the company was alleged for drawing off $165 million in tax and using it for lavishly purposes. The case has been resulted in a series of arrests along with son and daughter of Michael, and the abduction of number of luxury goods, together with sports cars and light planes. Later on, Plutus was described by the police as a legitimate payroll company, but being operated by the membe rs of the alleged crime syndicate(Khadem, 2017). How Fraud was Committed The whole case is like that Plutus accepted money from legitimate clients to process the payroll on their behalf. The company transferred the money to seven sub-contracted Tier 2 companies, which then made payroll payments to individual workers of the clients. The directors of these companies were recruited to likely to operate the companies, but in actual, they knew nothing about the operations. There was found to be the effective control of the crime syndicate members. These Tier 2 companies were required to submit Pay As You Go (PAYG) tax payments for maintenance to the ATO for their clients, as their contractual obligation towards the legitimate payroll of the clients of the company. However, it was investigated that the companies paid only a part of their tax obligations to the ATO, and the remaining was drawn off by the syndicate members and channeled through various companies and trusts for their personal benefits. Plutus Payroll was well known among the IT contractors and the y all went into trouble due to no payment to thousands of workers, when the accounts of the company were frozen by the ATO(Buckingham-Jones, 2017). The technology workers complained of their missing payments managed by Plutus at the Whirlpool forums, and their lack of response as well. Later on, the website for Plutus Payroll Australia had removed all the content, replaced by a single message remaining that the company has suspended its business because of commercial dispute(Evans, 2017). However, the company released a mail that ATO had agreed to allow the release of wages owed to the contractors. SYNEP, a private equity firm which bought Plutus in 2016 but the page on its website for its portfolio was also found to be empty, however, the investment by the SYNEP in Plutus is there on webarchive.org. The case of fraud has been concentrated over a company named Plutus, which helps large companies in paying the contractors. Adam Cranston, who was arrested for fraud, was a director and secretary of SYNEP, the company which is the owner of Plutus. As per the IT contractor of the Plutus, residing in Canberra, he got an email by the company that they have suspended their operations due to their commercial dispute, which had prevented them from making payments. According to him, after few days, Plutus approved their issue to all their contractors in a detailed manner saying that their dispute was with Australian Taxation Office, who supposes that the company owe them money. Due to this reason, ATO acted in an unfair manner and froze their bank accounts without providing them with a warning or without any consultation with them. Moreover, the company denied of the claim by ATO and stating its tax compliance, objected in the courts. While the company was investigated by Senator Cameron, h e found that hundreds of federal police officials were involved(Pash, 2017). Furthermore, he found that contractors had been employed by the contracting firms and agencies, which were then contracted out to the government agencies, which were then paying through this company. Above it, the profiles of the registered directors seemed unusual, out of which, few of the directors had no qualifications as directors. Number of government agencies was involved such as ABC, the Department of Immigration and Border Security, NDIS, and Social Security, and Defense. Evidence Obtained for Proving Fraud Adam Cranston was arrested in Sydney due to the sting operation performed by Australian Federal Police (AFP)(Spencer, 2017). Michael Cranston, who was considered to be as unaware about the facts was opined by the police to be intertwined in the activities performed by others, has also been issued with a court notice for attendance. The investigation was described by the AFP as the most significant white-collar criminal investigation in the Australia considering the huge number of people and amount of cash that was involved(Olding, 2017). The police officials alleged that the criminal syndicate had the lavishly standard of living and had preoccupied the taxpayer funds for the purchase of jewellery, planes, property, sports cars, artwork and wines. In the form of evidence, the police officials had seized 25 motor vehicles, $15 million in bank accounts, 18 residential properties, 12 motorbikes, 2 aircrafts, and firearms, jewellery, unique artworks, vintage wines, and $1 million in a saf e deposit box. In this way, so much of evidential materials were gathered by the police officials. As a result of all these seizures, nine people were arrested and charged(Daniel Stuart, 2017). In addition to it, in our opinion, the police officials should have taken the financial records of the company as well as of the persons involved in the fraud. The police officials should investigate upon the number of people or groups involved with this company and should investigate them as well, particularly, SYNEP. Furthermore, the workers owing money from the company should be paid immediately by the accounts of the culprits. Steps to Finalize Case In compliance with the Accounting Professional Ethical Standards (APES), under APES 215, which establishes standards for the members in terms of quality and ethical Forensic Accounting Services (FAS), should be read in combination with other professional duties of the members and the legal obligations that may possibly be applied. Taking into consideration the regulation, there are two steps that are required to be undertaken to finalize the case for the purpose of submission to a court of law. Firstly, the investigators should analyze the accounts of all the accused persons to investigate their credits and debits and the sources behind the amount of money transferred to their accounts. As the company is not fraudulent, but the criminal syndicate, the financial statements will make the details clear(Butler, 2017). Secondly, the value of the property and other materials seized by the police can provide an idea about the source of income of the persons involved and the purchases made by them, which will indicate the fraud committed by them. Therefore, the court will be able to recognize the matter taking into consideration all these facts. Conclusion From the understanding of key issues, fraud triangle framework and auditors role, it can be concluded that D-Merton is facing an issue of fraud by their own organizational structure, which affect its overall performance. The rating of their successful versions SA1, SA2 SA3 became down due to these fraud activities. They are facing the issue of cyber security because of their doubtful defense system. Fraud triangle framework helps to understand the reasoning behind these criminal activities at the workplace. Its three main stages, Pressure, Opportunity Rationalization explains the actual fact and helped to identify the issues. D-Merton is also facing the issue of financial misstatement due to the weak internal control and audit. As Auditor is the person who investigates the financial statement identify the gap but here, auditors also failed to bring the transparency. After analyzing the case of Plutus, it can be concluded that the criminal syndicate within the company were involved in a fraud of $165 million and utilized the money in their lavishly lifestyle. Adam Cranston was one of the nine culprits, who were arrested by a sting conducted by the police and a large amount of cash; expensive items and property were seized by the police officials. The company owed a lot of payments of the workers, which was then allowed by the ATO to release. Tier 2 companies were involved in the fraud triangle; however, they deleted all the data related to the Plutus from their sites. Therefore, it can be recommended to the investigators that they should analyze the case deeply and should investigate the other companies involved before their final submission to the court. References ACFE. (2017). The Fraud Triangle. Retrieved 2017, from acfe: https://www.acfe.com/fraud-triangle.aspx AGA. (2017). The Fraud Triangle. Retrieved 2017, from AGA: https://www.agacgfm.org/Fraud-Prevention-Toolkit/Fraud-Awareness-Mitigation/Fraud-Triangle.aspx Brumell Group. (2017, june). The Fraud Triangle Theory. Retrieved 2017, from brumell group: https://www.brumellgroup.com/news/the-fraud-triangle-theory/ Buckingham-Jones, S. (2017). Payroll fraud accused overloaded by evidence, court told. Retrieved from theaustralian.com.au: https://www.theaustralian.com.au/business/payroll-fraud-accused-overloaded-by-evidence-court-told/news-story/ed43478d5bc8eeec31306140a4e2faa1 Butler, B. (2017). Plutus scam: Lawyers caught up in payroll fraud sting. Retrieved from theaustralian.com.au: https://www.theaustralian.com.au/business/plutus-scam-lawyers-caught-up-in-payroll-fraud-sting/news-story/22f9df1654d0988b22e24ddf33d94504 CLM. (2017). The Fraud Triangle Theory. Retrieved 2017, from CLM: https://clmmag.theclm.org/home/article/Insurance-fraud-triangle-theory CSO. (2017). CSO. Retrieved 2017, from Fraud prevention: Improving internal controls: https://www.csoonline.com/article/2127917/fraud/fraud-prevention-fraud-prevention-improving-internal-controls.html Daniel, S., Stuart, R. (2017). ATO fraud case: How did the investigation into the alleged $165m theft unfold? Retrieved from abc.net.au: https://www.abc.net.au/news/2017-05-18/how-the-afp-investigation-into-ato-fraud-unfolded/8536784 Evans, M. (2017). How the alleged $165 million tax scam worked. Retrieved from smh.com.au: https://www.smh.com.au/national/how-the-alleged-165-million-tax-scam-worked-20170518-gw7wuz.html (2011). The Fraud watch. Retrieved 2017, from EY: https://www.ey.com/in/en/services/assurance/fraud-investigation---dispute-services/fraud-watch---viewpoint GRFCA. (2017). Gelman Rosenberg Freedman. Retrieved 2017, from What an Auditor Does and Doesnt Do: https://www.grfcpa.com/resources/publications/auditor-responsibilities/ HRZone. (2017). What is the Fraud Triangle? Retrieved 2017, from hrzone: https://www.hrzone.com/hr-glossary/what-is-the-fraud-triangle Khadem, N. (2017). ATO to work with Plutus clients at centre of alleged tax fraud. 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Synopsis Of A Clockwork Orange Essays - English-language Films

Synopsis Of A Clockwork Orange Synopsis of A Clockwork Orange In A Clockwork Orange, the main character is that of a mildly young child of 15 who, along with his fellow friends, or Droogs, partake in evenings of Ultra-Violence. Ultra Violence consists of random beatings, theft, destruction, and rape. The main character, Alex, is the self-proclaimed leader of the pack, and makes judgment on their actions pending on his mood. His Droogs eventually find themselves under his direct rule, following his every word, and decide to challenge his authority. The three Droogs (Dim, Georgie, and Pete) join Alex on his romp to a local fat farm to pillage the goods therein. Inside, Alex stumbles upon the owner of the resort, and after a length scuffle with her, ends up giving her a blow to the head with a rather large, ceramic replica of an erect penis. When he leaves the outer gates of the complex, Dim surprises him by smacking a milk bottle against his face. His counterparts escape while little Alex is left bleeding and blinded to deal with the police. Upon interrogation of Alex, he discovers that the blow he delivered to the young lady was a fatal one. He is charged with first-degree murder and sentenced to 14 years in prison. While there, he befriends the resident minister and becomes a helper to his service. The minister, Alex soon discovers, is a part in a new form of treatment that is trying to be implemented prisons to help cure inmates from committing acts of violence. Through luck and discussion with the higher officials in the prison, Alex is chose to be a guinea pig for the experiment, and is sent to become inoculated from violence. The treatment consisted of Alex being strapped down to a chair in front of a cinema screen, having electrodes attached to his head, and being kept focused by small pairs of clamps used to disable his ability to blink. This, along with the injection of an experimental serum, is monitored whilst he views movies of UltraViolence. The serum leaves him vulnerable to his surroundings, which are destructive films, and induces such feelings of helplessness, fear, and near-death paralysis, similar to that of drowning. Alex soon associates this feeling of distraught with the violence, and with the background music being played throughout the entire ordeal: Beethoven, Alex's main love. The final result is that whenever Alex is confronted with either violent acts of any kind, or the sweet strings of Ludwig Van, he is soon on his knees in pain and agony. When he is released, his parents abandon him. He meets up with a few members of his old gang that have turned into crooked cops, and with their newfound power and long-lasting loathe of Alex, they beat him much and leave him for dead, this of which brought on the sickness that he was conditioned for. Stumbling in the dark for help, he comes across a polite looking residence that looked vaguely familiar. Eventually, Alex realizes that he is in the presence of a former victim of his, but believes that the owner would not recognize him. To his dismay, the author did recognize him after hearing Alex sing a song in a very similar fashion to the way his attackers did 2 years ago. After slipping a sedative into Alex's wine, Alex wakes up to find himself in a locked room on the second floor of an apartment high-rise. Through the floorboards, Alex starts to hear the hateful sounds of Beethoven, and goes into his sickness fits. No exits, No escapes. His only way out is to jump out of the closed window and end his life. He does just that. Alex wakes in a hospital. The author was jailed for attempted murder, and the government officials that started the program were ridiculed and harassed out of their positions. Alex finds himself broken and hurt, but his thoughts are that of the Ultra-Violence. Alex was cured and ready to live again. Aspects of Psychology In A Clockwork Orange, Alex is portrayed as two different people living within the same body. As a mischievous child raping the world, he as seen as filth.