Consider an HCI consultant with extensive experience inevaluating web sites and graphical user interfaces (GUI). She hasjust received an evaluation contract for a new accounting productmade by Company A due to her prior experience with e-commerce siteevaluation. The work involves assessing the training requirementsand the usability of the system. During the initial configurationof her usability laboratory she becomes aware that that softwareshe is to evaluate contains a GUI already patented by a rivalCompany B, which she evaluated several weeks before. Under hercontractual arrangements she is not allowed to discuss theevaluation of a product with anyone outside the contract. Shetherefore has an obligation to Company B not to provide informationregarding their product to anyone else without their permission.She has a similar obligation to Company A. Can she continue withthe evaluation? If she cannot continue with the evaluation how doesshe inform Company A of the patent violation? Does she have anobligation to let company B know Company A has copied their GUI? Weask the students to analyse the above case study using either twoor four classical ethical theories. So, it is always from the fourclassical ethical theories such as utilitarianism, deontology,virtue and contract.

 

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Auditing I — ACCT333
GROUP Project – Spring 2014
SUBMISSION DEADLINE: THURSDAY 24 APRIL 2014
Student Learning
Outcome for this Project:
Incorporate the
ethical dimensions in business decision-making
Project Title:
Auditing firm rotation and enhancing independence
Making it mandatory
for audit firms to rotate is one of the measures regulators around the world
are looking with the intention of improving the independence, objectivity and
professional scepticism of auditors.
While the Big 4 audit
firms agree these attributes are at the heart of the audit profession, they
believe that mandatory audit firm rotation is likely to reduce – not improve –
the quality of audits and the reliability of financial reporting. Not only
would such measures add cost and complexity to audits, they believe the
practice of audit firm rotation would actually undermine some of the recent
reforms that have improved audit quality.
Much research has been
carried out to outline why it may be believed that mandatory audit firm rotation
will put audit quality at significant unnecessary risk and undermine the
reliability of financial reporting for any company.
Thus, many argue that
there are more effective ways to reinforce auditor independence, objectivity
and professionalism.
Discuss the above
statement and evaluate the suggestions provided for and against mandatory audit
firm rotation in reducing threats to auditor independence. In your report, you
should be able to:
1.Comprehensively describe and explain the ethical
dilemma that may exist in the debate above re auditors’ independence and
the impact on the credibility and reliability of financial reporting given the
recent global financial crisis.
2.Identify the relevant stakeholders
involved in the ethical dilemma outlined above.
3.Suggest/offer courses of actions or
effective ways to reinforce auditor independence, objectivity and
professionalism together with a comprehensive analysis of the several impacts
on the various stakeholders involved.
4.Suggest and select the most appropriate
ethical course of action and formulates a comprehensive action plan as to
how to address the ethical dilemma outlined above in point 1.
INSTRUCTIONS:
The answers provided
for the points raised above MUST be in the form of a GROUP written report with
2/3 students in each group. Word count is between 1800-2000 words
(excluding front page and list of references). The report will count for 20%
of the final course mark.
FORMAT OF REPORT (MUST
ADHERE TO):
The report should be
structured as follows:
•
A title page
(showing the project’s title as above, students’ name, student’s ID)
•
An appropriate Introduction
relevant to the project’s title.
•
Section headings,
and if appropriate sub-sections. These are to be considered as your main body.
Sections should be in a logical order showing cohesiveness and good writing
skills.
•
An appropriate conclusion
at the end to conclude your discussion.
•
List of references (USE
HARVARD REFERENCING SYSTEM, instructions at end of this document). Remember
that references are required in the body of the text, not just at the end.
•
Pages to be numbered.
•
Use TIMES NEW ROMAN
as the font, size 12, and lines are to be 1.5 spaced NOT SINGLE
SPACED, also ADJUST THE LINES IN ALL THE PARAGRAPHS.
DEADLINE AND GROUP
MEMBERS:
Both an online and a
hard copy are to be submitted on or before Thursday 24th of April 2014. This is a GROUP assignment. Each GROUP
should include 2/3 students and it is a joint responsibility in the sense that
each student in the GROUP is responsible for grammatical accuracy, presentation,
and standard of writing for the entire report. Please note that no extension to
this date is permitted, so make sure you plan your time so there is no last
minute rush. Assignments submitted after this date will not be marked. However,
if you experienced a serious and unforeseeable problem which prevented you from
submitting your work on time, you should consult the instructor IMMEDIATELY.
ACADEMIC INTEGRITY:
You should use your
own words, not quote phrases from textbooks and lecture handouts. Lecture
hand-outs are NOT to be used as sources of references. It is expected
that you will use textbooks and relevant journal articles to obtain an
understanding of the topic being addressed. If you use textbooks and/or journal
articles as the source of ideas for your report, you must provide a
reference. Not to do so would be plagiarism – a breach of regulations
with serious penalties. A good starting point is to refer to the selected
journal articles available on the blackboard in the folder titled “Selected Readings for the Group Project”. However, you may well and indeed
expected to refer to other sources that may seem relevant to the project. On
average, 10-12 relevant and recent references in total are considered
appropriate. These can be a mix of text books and journal articles. I would
not strongly advise you to use articles on untrusted websites as some of
these may not be academically trusted sources. Hence, you need to do your own
search via the University’s online library and have access to relevant
articles and books.

HARVARD REFERENCING
SYSTEM:

All assignments you
submit should be properly referenced. You will lose marks if you do not
reference your work properly and you may even be accused of plagiarism.

While there are a
number of different conventions regarding referencing, it has been decided that
we should adopt the ‘Harvard’ system (otherwise known as the ‘author-date’
system. The following paragraphs and accompanying tables are intended to give
you the essential information you need to employ the convention.

Remember that:
•
References are
required in the body of the text, not just at the end.
•
Referencing should be
consistent and complete.

Referencing in the
body of the text:

Whether the written
work is an essay, report or dissertation you will be expected to include
references to published work as you go along. As Cottrell (1999:123)
says:

‘You must give the
reference whenever you draw on a source of information:
•
As your inspiration
(in general)
•
As the source of a particular
theory article or viewpoint
•
For specific
information such as statistics, examples or case studies
•
For direct quotations
(reproducing the writer’s exact words)
•
For texts which you
paraphrase rather than quote.’

The general form of
each reference in the body of the text is:
First
Author’s Name
Then
Date of publication
Then
Page number(s)
(These are only given
where specific pages are being referred to)

You are referred to
Cottrell (1999: 123-5) for detailed advice on how to incorporate references and
for different ways of introducing them.

The following table is
designed to help you with most situations you will encounter. It is
important to employ these rules consistently, even if this may seem pedantic.

Table 1: Using the
Harvard System to Reference in the Text

To refer to:

For example

A work by a single
author

(Cottrell, 1999:125)
where 1999 is the
date and 125 the page number.

A work by two
authors

(Cohen and Marshall,
1997)

A work by more than
two authors

(Gabriel et al., 2000)

More than one
publication by the same author

(Seegram, 1995,
1998)
in ascending date
order

More than one
publication by different authors

(Ahmed, 1995, Smith,
1997)
in alphabetical
order

More than one
publication by different authors with the same surname

(James, A., 1990,
James P., 1999)

An author referred
to by another author (secondary reference)

(Mwansa cited by
Samuels, 1994:678)

A publication where
no author is given but an organisation’s name is

(Hanson Trust plc,
1998)

Newspaper or journal
article with no author given

(The Times, 1999)

An internet site

(BBC Online, 1999)

References at the end
of the assignment:

You should always
provide a comprehensive list of references at the end of your
assignments. This should list all the items referred to in the body of
the text and give full publishing details so that anyone can follow up any
particular reference and be certain that it is the correct one.
References should be organised in alphabetical order. You should not
include works which may have been referred to in the course of your preparation
for the assignment but which have not been referred to in the body of the
text. If you feel it is important to alert the reader to such items a
separate list headed ‘bibliography’ should be provided but usually this is
unnecessary.

The following list
illustrates most of the kinds of references you are likely to need, Saunders et
al (2000:454-456) has a more comprehensive list.

References to books:
Lynch, R (1997)
Corporate Strategy London, Pitman

Note that it is
essential that it takes the above form, giving: name(s) and initials, date,
place of publication (London in the above example) and publisher (e.g.
Pitman). The title should be distinguished from other text – usually
italics are used. Edition numbers should be given for second and
subsequent edition but not for first editions.

References to chapters
in edited books where the chapters are by different authors.

Flam, H (1993) ‘Fear,
Loyalty and Greedy Organizations’ in Fineman, S (1993) Emotion in
Organizations, London, Sage, pp58-75

Note the title of the
chapter is in inverted commas, the title of the book in which it appears in
italics.

Journal Articles

Rafaeli, A. (1989)
‘When cashiers meet customers’, Academy of Management Journal, 32:245-73

Note that the title of
the article appears in inverted commas and the title of the journal in italics
(as in book titles). The numbers at the end are the issue number of the
journal in which it appears, followed by the page numbers. Sometimes
journals give volume number and issue number (or Month or season) within the
volume, in which case give the reference accordingly – e.g. 12,3:323-344 for
volume 12 number 3 pages 323-344.

Newspaper articles
(with no author given)

Guardian (2000) ‘Fraud
in the office’ The Guardian 6th April, page 5.

Internet site

Prospects Web (2000)
‘Career planning’ (online) (cited 7th July 2000). Available
from.propects.csu.ac.uk/student/cidd/”>URL:http://www.propects.csu.ac.uk/student/cidd/

Since, as in all
referencing the aim is to allow the reader to access the materials you are
referring to, it is important to give the correct URL so they can find what you
are referring to. (One disadvantage of web references is that there
is no guarantee of permanence – unlike a book or article – this is one reason
for giving the date you used the site).

 

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In the short story ”The Most Dangerous Game” why does General Zaroff consider it necessary to increase the conflict in his hunts?

 

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Compose a 2000 words essay on Applied Thermodynamics Design Project. Needs to be plagiarism free!saturated) at a given temperature,as well as partial pressure of air, it is greater than the saturation of water vapour, then the water will evaporate only from its surface (Benabed, 2012 )Usually, there is more evaporation on occupied swimming pools as compared occupied swimming pools. This difference is related to the occupant number, the activities on the surrounding environment and also the water conditions as well as the ambient air in the swimming pool hall. ASHRAE recommends the use of a correlation factor which ranges from 0.5 for residential pools to a value of 1.0 for the public pools. They also provide carrier evaporation rate equation for predicting the rates of evaporation of occupied pools.For improving efficiency, of the pools environment, these evaporation rates need to be kept at a low level at the same time maintaining a thermal comfort for the swimmers inside the water and also the pool hall space.This role is played by the air conditioning equipment.This study however aims at analysing the various parameters of thedesign of a swimming pool. The pool is an Olympic size and is located in residential location with activity Factor = 0.5. Considering these data, the other parameters such as the power load on the air conditioner, evaporation rate,etc. will be analysed (Sartori,2000)In order to clearly elaborate the energy movements in a swimming pool, we consider the figurebelow. The figure describes the flow of energy in the indoor swimming pool. It also shows the transfer modes that might occur in such a system.Air conditioning systems in indoor swimming pools are usually designed for theprovision of suitable thermal comfort conditions for users in the space pool hall. The indoor temperatures are kept at approximately 30 degcelcious (Mancic, 2014)The main factors contributing to energy loses of an indoor space pool hallinclude: Convection at the pool surface Qconv, evaporation at the pool’s surface QEvap, radiation from surface of

 

 

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