The Federation Internationale de Football Association (FIFA) - Marketing Strategy - Free Essay Example

Sample details Pages: 8 Words: 2294 Downloads: 7 Date added: 2017/06/26 Category Marketing Essay Level High school Did you like this example? Select an organisation of your choice and produce a report which analyses their current marketing strategies and make recommendations for improvements to their marketing strategy. Date authored: 05 th September, 2014. This report will note upon the marketing strategy of The Fà ©dà ©ration Internationale de Football Association (FIFA; the association based in Zurich was founded in 1904 and is governed by Swiss law the official website states â€Å"It has 209 member associations and its goal, is the constant improvement of football,† (FIFA, 2014) but do people recognise FIFAs goal through their marketing effort? FIFA shows involvement to other associations whose aims are similar to their own, for instance Kick It Out who describe their organisation as footballs equality and inclusion, this is done through campaigns on anti-discrimination in football. They work with football, educational and community sections and aim to reduce racism, homophobia and other discriminations within the sport, FIFAs partnership ties to their aim to improve the sport within an ethical Don’t waste time! Our writers will create an original "The Federation Internationale de Football Association (FIFA) Marketing Strategy" essay for you Create order spotlight. (Kick It Out, 2014) Recently the police and Crown Prosecution Service pledged to tackle ‘all forms of abuse in football, Morland Sanders went undercover to some football grounds and found â€Å"dispiriting findings [including] fans chanting deeply offensive racist abuse while nearby police officers do nothing.† (Whitelaw, P., 2014) FIFA may partner with such organisations to acquire the Halo Effect; Doyle (2011) defines this as â€Å"the perception of positive traits, qualities, or benefits of one entity influences (with positive bias) the perception – of another entity.† With this FIFA may seek positive equity from Kick It Outs perceptions. Recently FIFA received negative perceptions by publics due to their handling of the FIFA World Cup 2014, the host nation for the competition was Brazil whose economy was emerging from 2003, their share of global output increased by a percent point yearly until 2011. (Global Sherpa, 2014) In 2007 FIFA accepted Brazils bid to host the competition due to the strong economic climate they had, a year later a global recession would occur though Brazil, Russia, India, and China saw growth in economy, and these emerging economies have been dubbed the BRICs. The impact the BRICs would have upon global economy, was still questioned last year and whether that impact caused was permanent, Sharma, R (2013) believes the rise of the BRICs was rare stating â€Å"By 2007, with three – exceptions, every economy in the emerging world was growing, and more than 100 were growing faster than 5%. This kind of synchronised global boom had never happened before, and it is not likely to happen again.† And with â€Å"only 35 of 185 economies tracked – are developed; the rest have been ‘emerging forever. It is rare for emerging nations to sustain growth faster than 5% for even one decade.† Though Mahbubani, K (2013) argues that before 1820 China and India was the largest economies and believes â€Å"long term trajectory remains unchanged. Yes, there will be many short-term stumbles or strategic pauses.† FIFA could have improved their marketing effort in a number of ways; firstly they could have taken notice of the confusion within the economy at the time and taken a safer option by approving the bid of a developed nation. Secondly when the economy of Brazil steadied they could have offered more support towards Brazil, the number of partners FIFA boasts and their aim to progress football could they not provide Brazil with resources to help ease the job. Most importantly FIFA should have taken consideration of other stakeholders involved, with one stadium built with capacity of 42,000 used for four world cup fixtures, the local team who would use it after get average attendances of 1,000. ( Freeman, H. 2014) Social media marketing has received significant attention in the past few years. Critically discuss this technique. What makes a successful social media strategy? Within the past 10 years online communications have become increasingly vital for many companies, once marketers could control their communications, but with the rise of the internet consumers can easily make or break a brand, through social media. Singh Diamond (2012) defines social media as â€Å"content created and consumed by regular people for each other.† Marketers have shown growing interest upon this channel because they are popular; Facebook boasts near 1 billion users which is a large amount of traffic, this websites users are a part of a huge database which is ideal for the use of direct marketing. Databases are also available on YouTube, which is more popular than Cable TV, with people not using previously popular channels marketers must find another way to communicate with them. (Scott, 2013) This interest is now being acted upon by businesses so a company should use the tool their competitors do to ensure they do not face competitive disadvantage. Guerrilla marketing campaigns can use social media constructively, Levinson (1993) introduced this concept and believed such campaigns are characterised by low cost but extreme effect in building reputation by generating favourable consumer perceptions, such marketing is creative energetic, and flexible. Castronovo (2012) believes social media can aid guerrilla marketing as it is a free medium that can create a buzz and allows viral spread, this then â€Å"[increases] the relative exposure and effectiveness – compared to offline guerrilla venues alone.† Guerrilla marketing highlights how integrated marketing communications can be used effectively Clow Baack (2007, p.419) states marketers should â€Å"resist the temptation to create Web [content] that attempts to be everything to everyone.† In fact online communications need to reflect the offline; overall social media should be used for communicating elements of brand equity in a more social enigma relating to the target. ‘B2B branding and B2C branding are exactly the same Critically discuss this statement, do you agree? One brand that seeks business both B2B and B2C is Tesco, upon online communications they have to separate websites that targets the interest of both. Their main site (www.tesco.com) targets the consumers and supply links to the services sold to consumers, they also show their tagline â€Å"Every little helps† Though the branding remains similar upon the PLC site ( www.tescoplc.com) they have dropped the tagline and now they boast upon the companys achievements, current share price, and major shareholders. This differs from the product based approach upon the consumer site. In 2013, Tesco was involved with the horse-meat scandal, one of Tescos suppliers included horse meat within their products, and when this was found out consumers were outraged. Because of a fault in Tescos B2B business their brand was suddenly undesirable which produced negativity in their B2C branding. (BBC, 2014) If a B2B branding causes positive/negative perceptions to a business this could then show the same effect in B2C branding and vice-versa, for instance Innocent smoothies possess a large section of the smoothie market, Sainsburys acts as an ambassador for the brand and with Innocents ethical approach they may reap the halo effect, it may be more expensive than competitors but it still obtains high volumes of interest both B2B and B2C. Viral marketing is often cited as being a cheap and effective way of marketing a brand. What makes an effective viral marketing campaign? Perry Whitaker (2002) define viral marketing as â€Å"the voluntary spread of an electronic message from one consumer to one or many others, creating exponential and self-perpetuating growth in its exposure.† Though Kirby Marsden (2006) contradict the previous definition and believe viral marketing â€Å"describes any strategy that encourages individuals to pass on marketing offer to others,† the contradiction in the statements lies in whether the spread is voluntary or if it is implemented from a strategy. The spread of such marketing messages could be believed to be voluntary but can be adapted into a marketing strategy, Walter (2013) states â€Å"viral content cant be predicted – but brands and content producers can still learn from successful viral campaigns.† Looking at successful campaigns what can be implemented to another campaign to make it effective? To make a successful viral marketing campaign is to ensure consumer engagement with the brand, for instance 3s #DancePonyDance Campaign (Appendix 1) had users of Twitter ‘tweeting the amusing video, which many people shared it and thus the campaign became viral. Appendix 2 is the Doritos advertisement â€Å"Goat 4 Sale† Doritos ask people to create an advertisement for them and the winners advertisement is first aired during the Superbowl. The winner created the Goat 4 Sale ad, but with the amount of interested consumers, proves a lot of brand engagement. Appendix 3 was Doves campaign â€Å"Real Beauty Sketches† with majority of their target market being females they related to the market by having women draw pictures of themselves, that usually showed what they believed to be physical imperfections but when drawn by another person their beauty was accelerated, this campaign went viral because it understood a psychological belief of women and provided a positive insight, also the campaign was available in of languages so it could reach a larger audience. Finally Appendix 4 is a screenshot of the Walkers site during the â€Å"Do us a flavour† campaign, in which consumers provided walkers with flavours for their product, the most favourable by the company was then put to a public vote which decided which product they would provide more long-term. Evidence from successful viral marketing campaigns would provide the following recommendations to other campaigners who seek to become viral:  · Ask the consumer to engage with the brand on a different level whether this is as simple as social media engagement or more complex as creating a possible advertisement.  · Ensure the campaign does not stray from brand equity, using a fundamental of the campaigns brand will appeal to the correct audience for instance Dove is a beauty product, their campaign on beauty reflected this and thus spread.  · All target audience should understand the campaign, Dove ensured the video was available in an array of languages to target consumers worldwide. This attribute is also seen in 3s campaign which has the tagline ‘Silly stuff. It matters,† tying this with social media where consumers use the channel to socialise, humour may target them on this channel. Why is it important for an international marketer to study culture? Outline the main techniques available for undertaking cultural analysis? To understand the importance of the concept of culture for international marketers, primarily the concept must be defined. Culture is a set of control mechanisms that administrates peoples behaviour; culture is not a characteristic of the individual but rather bestows characteristics upon an audience. Culture perception from people ultimately corresponds from the socio-cultural environment which de Mooij (2010) believes â€Å"includes shared beliefs, attitudes, norms, roles, and values found among speakers of a particular language who live during the same historical period in a specific geographic region.† Overall one society may perceive one object in a different view than others, and understanding this will benefit a marketer. Kaynak, Herbig, (1998) states â€Å"Americans find it peculiar that the Chinese believe a dog is a delicacy, – while the Chinese find it peculiar that Americans – keep dogs as pets.† Therefore if a marketer who is used to a Chinese market should not market a dog as being a delicacy as it is far from the citizens perception of dogs. When conducting international marketing research Craig, Douglas, (2005) believes â€Å"secondary data [is] a key source of information – due to [its] ready availability, their low cost and their usefulness in providing background information relating to a specific country or industry.† Secondary sources are vast â€Å"ranging from print and CDROM to various Internet-based sources and web sites.† A PESTLE analysis is an effective yet simple tool used by marketers (Should the tool be expanded upon?) the circumstances of each area of the PESTLE may differ overseas which highlights the importance of analysing cultures when exploiting new geographical markets. If a PESTLE is used before exploiting new markets some issues may arise. Appendix Appendix 1 – 3 monkeys communications, (2014) Appendix 2 – Doritos, (2014) Appendix 3 – Dove, (2013) Appendix 4 – Bussey, (2009) References: 3 monkeys communications. (2014). Dance Pony Dance. Available: https://www.3-monkeys.co.uk/dance-pony-dance/. Last accessed 05/09/2014. BBC. (2014). Equine Cuisine. Available: https://www.bbc.co.uk/news/world-europe-21457188. Last accessed 05/09/2014. Bussey, N. (2009). Builders Breakfast wins Walkers Do us a flavour competition. Available: https://www.brandrepublic.com/news/903435/Builders-Breakfast-wins-Walkers-Do-us-flavour-competition/?DCMP=ILC-SEARCH. Last accessed 05/09/2014 Castronovo, C. (2012). Social Media in an Alternative Marketing Communication Model. Journal of Marketing Development and Competitiveness. 6 (1), 117 131. Clow, K.E. Baack, D. (2007). Integrated Advertising, Promotion, And Marketing Communications. New Jersey: Pearson Prentice Hall. 419 Craig, C.S. Douglas, S.P (2005). International Marketing Research. 3rd ed. Sussex: John Wiley Sons. de Mooij, M. (2010). Global Marketing and Advertising: Understanding Cultural Paradoxes. Californi a: SAGE publications. Doritos. (2014). Goat 4 Sale. Available: https://www.doritosgoat.com/. Last accessed 05/09/2014. Dove. (2013). Real Beauty Sketches. Available: https://realbeautysketches.dove.com/. Last accessed 05/09/2014 Doyle, C (2011). A Dictionary of Marketing. Oxford, UK: Oxford University Press. FIFA. (2014). The Organisation. Available: https://www.fifa.com/aboutfifa/organisation/index.html. Last accessed 05/09/2014. Freeman, H. (2014). How Brazils World Cup has sold its people short in the Amazon. Available: https://www.theguardian.com/football/blog/2014/jun/17/brazil-world-cup-people-amazon-fifa-manaus. Last accessed 05/09/2014. Kaynak, E. Herbig, P (1998). Handbook of Cross-Cultural Marketing. New York: The Haworth Press. Kick It Out. (2014). About. Available: https://www.kickitout.org/about/. Last accessed 05/09/2014. Kirby, J. Marsden, P. (2006). Connected Marketing: The Viral, Buzz and Word of Mouth Revolution. Burlington: Elsevier. Levinson, J. (1993). Guerrilla Marketing: Secrets for Making Big Profits from Your Small Business, Boston: Houghton Mifflin Company. Mahbubani, K (2013). The BRIC economies. Available: https://www.economist.com/debate/days/view/1001. Last accessed 05/09/2014. Perry, R. Whitaker, A. (2002). Viral Marketing In A Week. Essex: Hodder and Stoughton. Scott, M. (2013). 5 Surprising Social Media Statistics for 2013.Available: https://www.socialmediatoday.com/content/5-surprising-social-media-statistics-2013. Last accessed 05/09/2014 Sharma, R. (2013). The BRIC economies. Available: https://www.economist.com/debate/days/view/1001. Last accessed 05/09/2014. Singh, S., Diamond, S. (2012). Social Media Marketing for Dummies. New Jersey: Hoboken Whitelaw, P. (2014). Dispatches. Available: https://www.radiotimes.com/episode/cs9xvr/dispatchesundercover-hate-on-the-terraceschannel-4-dispatches. Last accessed 05/09/2014.

The Process of Verbal and Nonverbal Communication

Communication Paper Introduction Communication is important to virtually all spheres of human influence. Through communication, man is empowered to understand his immediate environment. If there was no communication, it would be impossible for man to gain knowledge that would inform his comprehension of his immediate environment. Communication comprises two major types; the verbal and non-verbal forms (Cole and Smith, 2008). For the purpose of our discussion, this paper will seek to present a discourse that encompasses the process of verbal and nonverbal communication, and the components that constitutes each. The appreciation of these forms of communication and their components is instrumental in the fashioning of an effective communicator in the field of criminal justice. The message is the most significant component of any form of communication. Normally communication is a continuous process that involves an interchange of messages from the sender to the recipient. Efficient communication is said to have occurred when the message passes from the sender to the receiver and that the message retains its originality and is not distorted. The sender always expects the receiver to respond to his message via the same channel of communication (Cole and Smith, 2008). The role of an effective communication system in criminal justice is indispensable as this allows the investigators in obtaining the best information during interviews with victims and perpetrators of crimes.Show MoreRelatedNonverbal Communication And The Classroom902 Words   |  4 PagesTOPIC 1: Nonverbal communication in the classroom Communication is the ongoing exchange of messages that enables us to share our knowledge, attitudes, opinions and skills with one another (Miller, 1988). This process is composed of two dimensions – verbal and nonverbal . While is it undeniable that both the verbal and the nonverbal dimension are inseparable, research emphasises the dominance of the nonverbal message (cf., Argyle, 1975; Hall, 1966; Harrison Crouch, 1975; Knapp, 1978, cited in SmithRead MoreThe Effects Of Modern Mass Culture On Modern Society1304 Words   |  6 PagesAdvertising is one of the most common types of social communication and an integral element of modern mass culture. It was the product of the development of market-oriented economic culture production methods, gradually, as the development of information technology in the process of historical evolution, becoming one of the most important social institutions of modern society. The study of nonverbal communication was engaged by scholars such as A. Pease, E. Hall, R. Berdvistell, G. Wilson, M. L.Read MoreNonverbal Communication : The Method Of Encoding And Decoding1108 Words   |  5 PagesNonverbal communication consists of the method of encoding and decoding. Encoding is the act of producing the communication using gestures, facial expressions, and posture. Decoding is the process of receiving the information and how the individual processes that information based on their previous experiences. Culture plays a significant role that helps the way learning activities are organized. Nonverbal communication consists of visual cues such as kinesics, proxemics, paralanguage, and hapticsRead MoreThe Importance Of Verbal And Non Verbal Communication1689 Words   |  7 Pagesit can even determine the success of trade cooperation. Verbal communication is an essential and considerable part of the business negotiation; it is believe as the most crucial and direct means of communication. However, non-verbal communication, such as paralanguage, proxemics, kinesics, chronemics, oculesics, colorics and olfactics, can transfer information and emotion far more efficiency and actually. The study of nonverbal communication is very important, especially in cross-cultural backgroundRead MoreDo Actions Speak Louder than Words? Preschool Children’s Use of the Verbal-Nonverbal Consistency Principle during Inconsistent Communications1452 Words   |  6 Pagesthan words† principle also known as the â€Å"verbal nonverbal consistency† principle to process informati on where verbal cues contradict nonverbal ques. Three through five year olds were shown a video where an actor drank a beverage and made a verbal statement (ex. I like it) that was inconsistent with her emotional expression (ex. frowning). The children were then asked whether or not the actor liked or disliked the beverage. If children used the verbal nonverbal consistency principle, they should respondRead MoreEffective Communication Is Vital for Sucees in Professional, Corporate, and Academic Environments579 Words   |  3 PagesEffective communication skills are vital to success in professional, corporate, and academic environments. We are evaluated daily on our ability to communicate efficiently in interactions that take place at work, as well as in our personal lives. According to Faye and Jerry Wisner, communication is the process by which we verbally or nonverbally convey a message to another person or a group of people in a way that can be received and understood. The two t ypes of communication found to be most effectiveRead MoreDemonstrative Communication Essay925 Words   |  4 PagesDemonstrative Communication XXXXXX XXXXXXX BCOM/275 January 16, 2013 Provide examples showing how demonstrative communication can be effective and ineffective, positive and negative, for the sender and receiver. Demonstrative Communication is the process of people’s thoughts and messages of communicating by actively listening in verbal and nonverbal communication. Depending on how a message is communicated, â€Å"can be effective and ineffective, either positive or negative† (Juancho24,Read MoreOverview of Demonstrative Communication990 Words   |  4 PagesIntroduction Demonstrative communication in basic terms includes both unwritten and nonverbal communication. This text concerns itself with demonstrative communication. In so doing, it will highlight such things as body language, voice tone, facial expressions, etc. Further, the paper will in addition to discussing the effectiveness of demonstrative communication also address how the same involves listening and responding. Communication: A Brief Overview Communication does not have an assignedRead MoreThe Importance Of Verbal And Nonverbal Communication1265 Words   |  6 Pagespaper, will discuss the processes of verbal and  nonverbal communication, including associated components of each, the differences between listening and hearing regarding communications. Also covered will be the formal and informal channels of communication that may be used within criminal justice organizations and implemented strategies used to overcome communication barriers therein. Verbal and nonverbal communication are the two main divisions of communication, and each specific realm deals withRead MoreNon Verbal Communication in Shopping Malls875 Words   |  4 PagesIntroduction:- Nonverbal communication is the process of communication through sending and receiving wordless (mostly visual) cues between people. Messages can be communicated through gestures and touch, body language or posture, physical distance, facial expression and eye contact, which are all types of nonverbal communication. Speech contains nonverbal elements known as paralanguage, including voice quality, rate, pitch, volume, and speaking style, as well as prosodic features such as rhythm

Fraud Risk Factor Identification- Free-Samples-Myassignmenthelp

Questions: 1.Explain how your results Influence your Planning decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of Material Misstatement in the Financial Report. 3.Based on the background Information for DIPL contained in the case, Identify and Explain two key fraud risk factors relating to Misstatements arising from Fraudulent Financial reporting to which DIPL may be susceptible. Answers: 1.Analytical procedures Analytical procedures mean any procedures done by the auditor to make analysis regarding the financial statements of the organization. Analytical procedures are of two types one is preliminary analytical procedures and other is substantive analytical procedures. Preliminary analytical procedures are performed for planning nature, time and extant of substantive procedures required in the performance of the audit. On the other hand, substantive procedures are extensive procedures which include ratio analysis, trend analysis and comparative analysis of financial statements. Results of substantive procedures help the auditor in planning audit (Auditing and Assurance Standards Board, 2009). In the present case company under consideration, Double ink printers limited is a company works in printing industry providing serives of printing on demand as well as e-books with publishers titles, to its clients. The background information of Double ink printers limited indicate various factors which required to take into consideration by the auditor during the planning of audit. Some activities which required special consideration are, Recording of inventory value as well as accounts payble by the same person Indicating factor for impairment of assets purchased from Nuclear Publishing limited in last year Entrance in new loan with two specific conditions Change of chief executive officer and establishment of new internal audit depatment Change of external auditor Implementation of new IT system with insufficient staff No allowance for inventory obsolescence Allowance for inventory obsolescence made in previous years, written back Change in method of inventory valuation from average cost inventory valuation to first in first out based inventory valuation Change in estimated regarding the depreciable life of printing press by incereasing depreciable life, due to this depreciation expenses per year will decline E-book revenue recognization without completion of revenue genration process Results from ratio analysis and comperative analysis Trend analysis of balalnce sheet of Double ink printers limited 2013 2014 2015 Total Current Assets 41.65% 47.22% 36.72% Total Non-Current Assets 58.35% 52.78% 63.28% Total Assets 100.00% 100.00% 100.00% Total Current Liabilities 29.23% 32.19% 24.47% Total Non-current Liabilities 28.68% Total Liabilities 29.23% 32.19% 53.15% Net Assets 70.77% 67.81% 46.85% Total Equity 70.77% 67.81% 46.85% Trend analysis of income statement of Double ink printers limited 2013 2014 2015 Revenue 100.00% 100.00% 100.00% Cost of Sales 82.45% 83.87% 84.80% Gross Profit 17.55% 16.13% 15.20% Profit before tax 9.85% 8.68% 7.04% Profit after tax 6.90% 6.08% 6.84% Ratio relevent for loan conditions 2015 Current ratio 1.50 Debt equity ratio 1.13 Information which collected during the analytical procedures will affect the audit. All above mentioned financial and non financial factors auditor will effect planning for audit. Auditor will plan extensive procedures for reaching an appropriate opinion regarding these assertions (Putra, 2010). 2.Risk assessment and inherent risk identification Risk assessment procedures are procedures which followed by the auditor to measure risks related to financial information (Auditing and Assurance Standards Board, 2011). Audit risks are mainly of three types. Inherent risk arises because of nature of the transaction, control risk arises due to non availability of appropriate control and detection risk arises because of non detection of material misstatement due to lack of procedures followed by the auditor (Auditing and Assurance Standards Board, 2009). In the present case, inherent risk factors are, Change in method of inventory valuation from average cost inventory valuation to first in first out based inventory valuation Change in estimated regarding the depreciable life of printing press by incereasing depreciable life, due to this depreciation expenses per year will decline These changes are considered as an inherent risk factor because application of both changes will result in higher net income and in turn better financial position. Suggested change in method of inventory valuation will increase the value of closing stock and in turn, will increase net income. Suggested change in the life of the non-current asset will decline depreciation expenses and in turn, will increase net income. Due to nature of these two changes, these assertions involves inherent risk and this can be reduced up to an acceptable level by making appropriate audit procedures. 3.Fraud risk factor identification Fraud risk is the risk that financial reports of the organization are manipulated by a fraudster in such a way so that it becomes material for the users of financial reports. Fraud risk factors are the factors present in the reports of financial data which increase the suspicion of fraud (Auditing and Assurance Standards Board, 2013). Fraud can be initiated by any level of management of the organization. Fraud is performed by fraudster either because of pressure or because of misutilization of extensive rights provided to a person or group of persons. Fraud risk factors and effects of identification of these factors are, Non-allowance for inventory obsolescence, writing back the allowance for inventory obsolescence made in previous years and change in inventory valuation method indicates that there may be fraud risk factor due to pressure. The company needs to make current ratio at least 1.5 for the fulfillment of one condition out of two conditions of a loan from BDO finance. Current ratio can be increased by increasing current assets. Inventory is a current asset and non-creation of inventory allowances, wrtiing back the allowance for inventory obsolescence and change in inventory valuation method will enhance net inventory value. Due to the identification of this factor auditor will increase the extant of procedures for assessment of need of allowance for inventory obsolescence and inventory value. Recording of inventory value, as well as accounts payble by the same person, indicates that there may be fraud risk factor due to misutilization of extensive rights to accounts payable clerk. This employee may make a change in both values i.e. inventory and accounts payable for taking unjustified advantages. Due to the identification of this factor auditor will increase the extant of procedures for assessment of accounts receivable value, for this auditor may send confirmation requests to all accounts payables for confirming their due balance References Auditing and Assurance Standards Board, 2009. ASA 520 Analytical Procedures. [Online] Available at: https://www.auasb.gov.au/admin/file/content102/c3/ASA_520_28-04-06.pdf [Accessed August 20 2017]. Auditing and Assurance Standards Board, 2009. Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards. [Online] Available at: https://www.auasb.gov.au/admin/file/content102/c3/ASA_200_27-10-09.pdf [Accessed 20 august 2017]. Auditing and Assurance Standards Board, 2011. Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. [Online] Available at: file:///F:/GS%20Solution%20(60%20paise)/Aug/16/risk%20assement%20procedure.pdf [Accessed 20 august 2017]. Auditing and Assurance Standards Board, 2013. Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report. [Online] Available at: https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_240.pdf [Accessed 2017 August 20]. Putra, L.D., 2010. https://accounting-financial-tax.com. [Online] Available at: https://accounting-financial-tax.com/2010/04/the-use-of-analytical-procedures-in-auditing/ [Accessed 20 August 2017].

One Flew Over Cuckoos Nest Essays - Fiction, Literature,

One Flew Over Cuckoos Nest In One Flew Over the Cuckoos Nest by Ken Kesey, Chief Bromden is a character who has to work his way back to being and acting like a real human after so many years of being "dehumanized" (Porter 49) into a machine created by the evil Nurse Ratched. I. Bromden in the beginning A. Dehumanized by Nurse Ratched 1. structured 2. forbids laughing 3. controlling B. The effect that the Nurse and the ward has on Bromden 1. could not smell 2. thinks of himself as little 3. hides in the fog 4. fears everything 5. sees himself as comic 6. hallucinates II. Bromden in progress A. Gives up deaf and dumb B. Great turn - around C. Begins to smell things D. Regains his laugh E. Loosens up III. Bromden at the end A. Bromden escapes B. Bromden is a hero C. McMurphy is death; Bromden strength D. Bromden becomes big IV. Conclusion A. Modern world; machines destroy B. Nurse Ratched the machine C. Modern world is the combine Bromden and his Changing Mind In One Flew Over the Cuckoo's Nest by Ken Kesey, Chief Bromden is a character who has to work his way back to being and acting like a real human after so many years of being "dehumanized" (Porter 49) into a machine created by the evil Nurse Ratched. Bromden begins to change as soon as McMurphy tries to get the guys on the ward to open up and Bromden is the one who gets the most out of Mr. McMurphy's "therapy" (97). Chief Bromden finally beats the evil nurse Miss Ratched by escaping from the institution. So "Broken men - however frightened, beleaguered, splintered, and dehumanized - can be restored to manhood and wholeness" (95). A six foot seven inch Indian named Chief Bromden pretense to be a deaf mute after he watched his father, Chief Tee Ah Millatoona, get ruined by his white wife. Government agents often came to visit his father about his property. The agents would walk right past Bromden like he was not even there. When people stopped reacting to Bromden, he stopped reacting to the people. At the Combine which was the name for the ward, Bromden underwent treatment for his medical condition. The Combine split the patients into two categories, the Acutes and the Chronics. The Acutes were the patients that had the ability to getting better while the Chronics had no chance of getting better because of how serious their medical condition is. In the Combine everybody definitely considers Bromden as a Chronic. While in there and everybody thinking he is a deaf mute, Bromden hear's information from other peoples conversations that he is not suppose to hear. Throughout the novel Chief Bromden feels small and he is very easily intimidated. Without the help of the newest guy on the ward, Randel Patrick McMurphy, he would of never been able to gain up enough strength to feel good about himself again and escape the ward like he did in the end of the novel. McMurphy helps Bromden tremendously plus everybody else that is on the ward. He guides everybody to be human. McMurphy says Miss Ratched, the Nurse of the Combine, gains her power by making others feel like they have less. She controls everything they do from when they wake up to when they go to bed. McMurphy rebels against Miss Ratched and tries to get the guys on the ward to stand up for themselves too. The patients on the ward are not aloud to laugh loosely according to Miss Ratched. McMurphy says when a man loses his ability to laugh he is not a man anymore. Most of the patients on the ward are dehumanized by Nurse Ratched controlling and orderly attitude. In the novel Bromden shows the most change from McMurphy's help. Enough change to come back after escaping and retell the story. In the beginning of the novel Bromden was at the point where he was completely dehumanized by Nurse Ratched. Miss. Ratched was the main cause of his dehumanization, but not the start of it. It began is his early childhood with the conflict between his father, the Indian chief, and his white mother that had control over his father. As it says in the Discovering Authors Modules: "Mrs. Bromden was a domineering women who cared little for her husband's Indian heritage and was instrumental in selling his land to the government.". Miss Ratched is in a way just like Bromden's mother.