Country vs. Culture Essay -- Culture

America is a land based on freedom. This freedom is for every individual no matter their race or culture. Our society has surpassed many judgments and concerns that these demographic differences had created in the past. These differences had previously led to a great amount of cultural diversity through the act of discrimination among our nation. America, as a country, has now opened opportunities for individuals to work and interact in environments which were previously unsuited. USA Today surveyed a minority group in 2005 and found that over one third of corporate culture embraces diversity (El Nasser). They have opened doors to expand numbers that are now reaching around 41percent of minorities working at all levels of companies and 37percent of minorities at senior management (El Nasser). America has allowed cultural views of religion and other lifestyle beliefs and values to be an individual’s choice. They have also given a vast amount of freedom to different ethnic and religious groups throughout the past decades. A number of individuals along with various groups have taken advantage of these freedoms in unacceptable and illegal ways and given a lesser punishments for their actions. There have been cultural cases surrounding the acts of rapes and murders, for example, where a defendant was given 5 years of probation for murder and another individual was given 120 days in prison for murder (Phillips). These sentences can be compared to the 10 or more years charged for a ‘normal’ murder case or the average 11.8 years in prison for an individual convicted of rape ("Title 18 Crimes and Criminal Procedure"). The freedom this country is based on should not be shaken by the cultures coming in, but this country should s... ...ce in the English Courts." Modern Law Review. 66.4 (2003): 510-531. Web. 28 Mar. 2012. http://eprints.lse.ac.uk/534/1/when_culture_means_gender(LSERO).pdf. Reddy, Sita. "Temporarily Insane: Pathologising Cultural Difference in American Criminal Courts." Sociology of Health and Illness. 24.5 (2002): 667-687. Web. 1 Apr. 2012. http://onlinelibrary.wiley.com/doi/10.1111/1467-9566.00313/pdf. United States. Justia US Law. Title 18 Crimes and Criminal Procedure. Justia, 2010. Web. http://law.justia.com/codes/us/2010/title18/. Valladares, Rene. Culture Clash: Cultural Issues in Criminal Defense. District of Nevada: Juris Publishing Inc., 2007. 424-466. eBook. www.fd.org/pdf_lib/culture_clash.pdf. Willing, Richard. "Courts Asked To Consider Culture." USA Today 25 May 2004, n. pag. Web. 2 Apr. 2012. http://www.usatoday.com/educate/college/casestudies/Multicultural.pdf.

The Candyman – Dean Corll and the Houston Mass Murders

The Candy Man- Dean Corll and the Houston Mass Murders Victims: 1. Billy Baulch, 17 2. Billy Ridinger-survived 3. Danny Yates, 14 4. David Hilligiest, 13 5. Donald Waldrop, 15 6. Frank Anthony Aguirre, 18 7. Gregory Malley Winkle, 16 8. Homer Garcia, 15 9. James Dreymala, 13 10. James Glass, 14 11. Jeffrey Konen, 18 12. Jerry Waldrop, 13 13. John Sellars, 17 14. Johnny Delone, 16 15. Joseph Lyles, 17 16. Mark Scott, 17 17. Marty Jones, 18. 18. Michael ‘Tony' Baulch, 15 19. Randall Harvey, 15 20. Rhonda Williams -survived 21. Richard Kepner, 19 22. Ruben Watson, 17 23. Steven Sickman, 17 4. Tim Kerley-survived 25. Wally Jay Simoneaux, 14 26. Willard ‘Rusty' Branch, Jr. , 17 27. Charles Cary Cobble, 17 28. Richard Hembree, 13 Facts: Dean Coril was a 33-year-old electrician living in Houston, Texas, who with two teen accomplices was responsible for kidnapping, torturing, raping and murdering at least 27 young boys in Houston in the early 1970s. Dean Corll was an electrician for Houston Power and Light, but most of Henley's friends knew him as the Candy Man, so named because he had labored for years in the candy manufacturing plant that he and his mother had once owned. Corll was famous for giving away candy to the kids. Coril had an odd choice of friends, who were mostly young male teens. Two, who were particularly close to Coril, was a 14-year-old boy named Elmer Wayne Henley and a 15-year-old boy named David Brooks. The three spent much time hanging around at Coril's house or driving with him in his van. That was until August 8, 1973, when Henley shot and killed Coril at his home. While in police custody, Henley began to tell about his relationship with Coril. He said Coril paid him $200 or more for each boy that he could lure to Coril’s house. After searching Coril's house, the police discovered a bedroom that looked as if it was designed for torture and murder. There was a board with handcuffs attached, ropes, sex toys and plastic covering the carpeted floor. Coril was furious when Henly brought his young girlfriend, Rhonda Williams over to the house with another friend, Tim Kerley. The group drank and did drugs until they fell asleep. When Henley awoke, his feet were bound and Coril was handcuffing him to his torture board. His girlfriend and Tim were also bound with electrical tape over their mouths. He managed to convince Corll to free him by promising to participate in the torture and murder of his friends. Once free, he went along with some of Corll's instructions, including attempting to rape the Rhonda Williams. Corll meanwhile, was trying to rape Tim, but the young boy fought so much Corll, frustrated, left the room. Henley immediately went for Corll's gun which he left behind. When Corll returned, Henley shot him six times, killing him. Over the next few days, Henley readily talked about his part in the deadly activity in Corll's house. He led the police to where many of the victims were buried. The first location was a boatshed Corll rented in southwest Houston, stall # 11. There police uncovered the remains of 17 of the boys Corll had murdered. Ten more bodies were found at various other burial sites in or near Houston. Altogether there were 27 bodies recovered. Henley confessed to knowing about Corll's brutal crimes and also participating in murdering one of the boys. Brooks told police that he had no knowledge of the crimes. When tried, Brooks was found guilty of one murder and sentenced to life in prison. Henley was convicted of six of the murders and sentenced to six 99-year-terms. Because Henley acted in self-defense, he was not convicted of killing Corll. The Crime Scene: Around 8:30 a. m. that Wednesday morning, the Pasadena, TX, police department got a telephone call from a hysterical Wayne Henley. Patrolman A. B. Jamison raced over to the address, 2020 Lamar Drive, a green and white frame house. Three teenagers, two boys and a girl stood in front of the house when Jamison responded to the call. The officer noted the . 22 caliber pistol on the driveway near the trio. Henley informed the officer that he was the individual who had made the call and indicated that Corll was lying dead inside the house. After confiscating the pistol and placing Henley, Williams and Kerley inside the patrol car, the officer entered the bungalow and discovered Corll's dead body inside the hallway. In custody, Henley explained that, for almost three years, he and David Brooks had helped procure teenage boys some of whom were their own friends for Corll, who had raped and murdered them. Corll had paid $200 for each victim he or Brooks were able to lure to his apartment. Henley gave a statement admitting he had assisted Corll in several abductions and murders of teenage boys, informing police that Corll had buried most of his victims in a boat shed in Southwest Houston, and others at Lake Sam Rayburn and High Island Beach. Henley agreed to accompany police to Corll's boat shed in Southwest Houston, where he claimed the bodies of most of the victims could be found. Inside Corll's boat shed, police found a half-stripped car, which turned out to have been stolen from a used car lot in March, a child's bike, empty bags of lime, and a box full of teenage boys' clothing. Police begin to excavate Corll's boat shed on August 8, 1973. Police began digging through the soft, shell-crushed earth of the boat shed and soon uncovered the body of a young blond-haired teenage boy, lying face up and encased in clear plastic, buried beneath a layer of lime. Police continued digging through the earth of the shed, discovering the remains of more victims in varying stages of decomposition. Most of the bodies found were wrapped in thick, clear plastic sheeting. Some victims had been shot; others strangled the chords and ropes still wrapped tightly around their necks. All of the victims found had been sodomized and most victims found bore evidence of sexual torture. On August 8, 1973, a total of eight corpses were uncovered at the boat shed. David Brooks presented himself at the Houston Police Station on the evening of August 8, 1973, and gave a statement denying any participation in the murders, but admitting to having known that Corll had raped and killed two youths in 1970. On August 9, 1973, police accompanied Henley to Lake Sam Rayburn in San Augustine County, where Henley had told police that Corll had buried four victims he had killed that year. Two additional bodies were found in shallow graves. Police found nine additional bodies in the boat shed on August 9, 1973. David Brooks gave a full confession that evening, admitting to being present at several killings and assisting in several burials, although he continued to deny any direct participation in the murders. He agreed to accompany police to High Island Beach to assist in the search for the bodies of the victims. On August 13, 1973, both Henley and Brooks again accompanied the police to High Island Beach, where four more bodies were found, making a total of twenty-seven known victims. Rule: Sec. 19. 01. TYPES OF CRIMINAL HOMICIDE. (a) A person commits criminal homicide if he intentionally, knowingly, recklessly, or with criminal negligence causes the death of an individual. (b)  Ã‚  Criminal homicide is murder, capital murder, manslaughter, or criminally negligent homicide. Acts 1973, 63rd Leg. , p. 883, ch. 399, Sec. 1, eff. Jan. 1, 1974. Amended by Acts 1973, 63rd Leg. , p. 1123, ch. 426, art. 2, Sec. 1, eff. Jan. 1, 1974; Acts 1993, 73rd Leg. , ch. 900, Sec. 1. 01, eff. Sept. 1, 1994. Sec. 19. 02. MURDER. (a) In this section: (1)  Ã‚  Ã¢â‚¬Å"Adequate cause† means cause that would commonly produce a degree of anger, rage, resentment, or terror in a person of ordinary temper, sufficient to render the mind incapable of cool reflection. (2)  Ã‚  Ã¢â‚¬Å"Sudden passion† means passion directly caused by and arising out of provocation by the individual killed or another acting with the person killed which passion arises at the time of the offense and is not solely the result of former provocation. (b)  Ã‚  A person commits an offense if he: 1)  Ã‚  intentionally or knowingly causes the death of an individual; (2)  Ã‚  intends to cause serious bodily injury and commits an act clearly dangerous to human life that causes the death of an individual; or (3)  Ã‚  commits or attempts to commit a felony, other than manslaughter, and in the course of and in furtherance of the commission or attempt, or in immediate flight from the commission or attempt, he commits or att empts to commit an act clearly dangerous to human life that causes the death of an individual. (c)  Ã‚  Except as provided by Subsection (d), an offense under this section is a felony of the first degree. d)  Ã‚  At the punishment stage of a trial, the defendant may raise the issue as to whether he caused the death under the immediate influence of sudden passion arising from an adequate cause. If the defendant proves the issue in the affirmative by a preponderance of the evidence, the offense is a felony of the second degree. Acts 1973, 63rd Leg. , p. 883, ch. 399, Sec. 1, eff. Jan. 1, 1974. Amended by Acts 1973, 63rd Leg. , p. 1123, ch. 426, art. 2, Sec. 1, eff. Jan. 1, 1974; Acts 1993, 73rd Leg. , ch. 900, Sec. 1. 01, eff. Sept. 1, 1994. Section 15. 31: CRIMINAL SOLICITATION OF A MINOR (a) A person commits an offense if, with intent that an offense listed by Section 3g(a)(1), Article 42. 12, Code of Criminal Procedure, be committed, the person requests, commands, or attempts t o induce a minor to engage in specific conduct that, under the circumstances surrounding the actor's conduct as the actor believes them to be, would constitute an offense listed by Section 3g(a)(1), Article 42. 12, or make the minor a party to the commission of an offense listed by Section 3g(a)(1), Article 42. 2. (b) A person commits an offense if, with intent that an offense under Section 21. 02, 21. 11, 22. 011, 22. 021, or 43. 25 be committed, the person by any means requests, commands, or attempts to induce a minor or another whom the person believes to be a minor to engage in specific conduct that, under the circumstances surrounding the actor's conduct as the actor believes them to be, would constitute an offense under one of those sections or would make the minor or other believed by the person to be a minor a party to the ommission of an offense under one of those sections. (c) A person may not be convicted under this section on the uncorroborated testimony of the minor all egedly solicited unless the solicitation is made under circumstances strongly corroborative of both the solicitation itself and the actor's intent that the minor act on the solicitation. d) It is no defense to prosecution under this section that: (1) the minor solicited is not criminally responsible for the offense solicited; (2) the minor solicited has been acquitted, has not been prosecuted or convicted, has been convicted of a different offense or of a different type or class of offense, or is immune from prosecution; (3) the actor belongs to a class of persons that by definition of the offense solicited is legally incapable of committing the offense in an individual capacity; or (4) the offense solicited was actually committed. e) An offense under this section is one category lower than the solicited offense. (f) In this section, â€Å"minor† means an individual younger than 17 years of age. Added by Acts 1995, 74th Leg. , ch. 262, Sec. 79, eff. Jan. 1, 1996. Amended by A cts 1999, 76th Leg. , ch. 1415, Sec. 22(a), eff. Sept. 1, 1999. Section 21. 06: HOMOSEXUAL CONDUCT (a) A person commits an offense if he engages in deviate sexual intercourse with another individual of the same sex. (b) An offense under this section is a Class C misdemeanor.

Tried And Tested. The Impact Of Online Hotel Reviews On

Tried and tested: The impact of online hotel reviews on consumer consideration Presented by Jinyue Wang 1000042488 Catalogue Introduction Literature review Methodology Findings Managerial Implication Supported Example 1 Introduction  · Research Gap Impacts of online reviews Researches on electronic word-of-mouth Relationships between users and contributors of review sites  · Research aim Find out the impact of online reviews to hotels’ potential consumers. i.e., their purchase decisions  · Research framework An experimental study was conducted to assess the moderating influence of review valence, hotel familiarity, and reviewer expertise on the within-subject effect of online hotel reviews on consumer awareness, attitudes, and†¦show more content†¦Vermeulen Daphne Seegers  · Methods The writers give 9 hypotheses first, then through the email surveys, manipulation checks, and analyses, prove all the hypothesis and answer the questions.  · Questions To what extent exposure to online reviews affects consumers’ preference when they select hotels? What are the influences by hotel brand awareness, and reviews by experts to consumers?  · Theory This research applies consideration set theory to model the impact of online hotel reviews on consumer choice. a. Brand awareness Brand awareness is the key variable. Consumer choice process: †¢ List all possible choice options, based on their awareness set. †¢ Narrow lists down to the consideration set. †¢ Narrow choices down to a very small choice set, even to a single choice. †¢ b. Hotel awareness †¢ Well-known hotels are more easy to remind and to be choosen for average consumer than lesser-known hotels. †¢ c. Hotel consideration †¢ Hotel awareness and hotel attitude can be seen as complementary factors of hotel consideration, and will increase hotel awareness and impact which increases hotel consideration also. 3 Methodology How the data was collected and analyseï ¼Å¸ ââ€"†Place Netherlands (different parts) ââ€"† People  ·168 respondents completed the entire experiment.  · The average age: 31  · Education background: 80.0% had a college degree  · Gender: 43.5% were men, 56.5% were women ââ€"† Process  · Set pre-stimulusShow MoreRelatedMiss6321 Words   |  26 PagesThe Influence of TripAdvisor Consumer-Generated Travel Reviews on Hotel Performance Pasi Tuominen University of Hertfordshire Business School Working Paper (2011) University of Hertfordshire Business School Working Papers are available for download from https://uhra.herts.ac.uk/dspace/handle/2299/5549 and also from the British Library: www.mbsportal.bl.uk The Working Paper Series is intended for rapid dissemination of research results, work-inprogress, and innovative teaching methods, atRead MoreIdentify And Evaluate Marketing Opportunities2118 Words   |  9 PagesIdentify and evaluate marketing opportunities Part 1: Research and identify possible marketing opportunities: Review of the Marketing Plan: The Westend Market Hotel, Sunshine North, Victoria, is a representative of one of the most known brand within the â€Å"exclusive business hotels of Australia. 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The program is called the â€Å"Starwood Preferred Planner† program, and it was designed to simplify the meeting and conference planning process for professional meeting planners. Prior to the program’s development, each hotel within the Starwood umbrella of brands

Diversity - 3167 Words

MANAGING WORKFORCE DIVERSITY AT IBM: A GLOBAL HR TOPIC THAT HAS ARRIVED J. T. (Ted) Childs Jr. To be successful, global companies must continue to look toward the future, and CEOs, senior line and HR management, and diversity leaders play a key role in that process. Workforce diversity cannot be delegated; it must be a partnership. Although the HR team plays the key staff role, total delegation from the top, without active involvement, is a recipe for failure. IBM considers diversity a business imperative as fundamental as delivering superior technologies in the marketplace. To ensure that talented people can contribute at the highest possible level, the company insists on a workplace that is free of discrimination and harassment and†¦show more content†¦Ã¢â‚¬Å"If you’re going to spend your whole life in the grandstand just watching what goes on, in my opinion you’re wasting your life.† And Robinson lived as he believed. While in the Army, from 1942–1945, before baseball, Robinson challenged segregation at Camp (Fort) Hood. As he went throug h military channels stating his case to superior officers, Robinson’s protest led to desegregation at the camp. He also once faced and defeated court martial proceedings after refusing to move to the back of an Army bus when the driver gave the order. Robinson’s protest, a legitimate one since Army regulations prohibited discrimination on government vehicles, eventually led to all charges being dismissed. Robinson laid out a valuable lesson for diversity executives today. Our work is not for spectators, but for those who thrive on change—not for change alone, but change that is a catalyst for improvement—creating fairness when it doesn’t exist, moving organizations from separate but equal points of view to inclusiveness, and migrating people from conflict to collaboration. Diversity leaders also can learn from the leadership of Tom Watson Jr. When it involved IBM, he also sought to live by his values as he led the business. In his book, A Business and Its Beliefs, Watson said, â€Å"If an organization is to meet the challenges of a changing world, it must be prepared to change everything about itself except its basic beliefs as it moves through corporate life. The only sacredShow MoreRelatedDiversity And Diversity For A Company873 Words   |  4 PagesDiversity is a key contributor in today’s workforce. Many factors effect diversity and there are guidelines a company can follow to ensure it is diverse. Diversity and inclusion can be tools t o create a competitive advantage for a company and can help solve issues by looking at problems from different perspectives. It also contributes to the employees by allowing for work with many types of people. According to Phillips and Gully (2014) â€Å"Diversity awareness enables you to hire, retain and motivateRead MoreDemographic Diversity And Cultural Diversity1700 Words   |  7 PagesDEMOGRAPHIC AND CULTURAL DIVERSITY GOPI KRISHNA CHALLA RIVIER UNIVERSITY Demographic and Cultural Diversity ABSTRACT The research is concerning Organizational Behavior which includes unusual types of Organizations with dissimilar types of public behaviors. Among that Demographic Diversity and Cultural Diversity of an Organization is extremely significant to turn into a triumphant organization or company in the marketplace Especially the Demographic and Cultural Diversity show the in good physicalRead MoreEssay on Diversity in the Workplace1258 Words   |  6 Pages Diversity in the workplace is a subject that has gained increased attention in the workplace over the past few years. After all, the impact of affirmative action and equal employment opportunity programs on the nations work force is undeniable. 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A Book About The Revolutionary War Called George Vs. George

The students had many opportunities to make decisions and I think that this control is what helped them behave so well. For instance, their writing assignment was to read about a man (whose name I forgot) and write a paper about whether they considered him a hero or a villain. They were able to choose which way to write it. Another example of choice came up in their history lesson. Mr. Dixon was reading a book about the revolutionary war called ‘George vs. George.’ After every two pages, they would stop reading and he would ask them what notes they could write down. The students all contributed and they all took notes based off of those contributions. Their reading lesson, too, had many opportunities for choice. They split off into groups, headed by an adult reading-aid, and read a book. Then they would talk about how they felt about it. They also had many lessons on iPads and computers, but they could do them at their own pace, so they were personalized. Choice was act ually a big piece of the classroom. Reflection: I would describe the management style of this classroom as predictable, secure, accessible. Instruction Methods: I observed a few ways of conducting lessons from him. The first was in their bell work. They answered the questions (about grammar and geography) and then they went over the answers as a class. The next instruction style was technology. A lot of their work was self-guided and on the computer, at least a third of it. The next was theShow MoreRelated Is it Constitutional to Bare Arms? Essay examples735 Words   |  3 Pagestext again keeping in mind when it was written. I believe that it is constitutionally legal for individual citizens who are cable of bearing arms have the right to do so. To support my claim lets look back to our history books and we can see that after the Revolutionary War the Framers of the Constitution and the Bill of Rights were very leery of a strong government. 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Faults in Badminton Free Essays

Chesca Loriel Decena Faults The rules of badminton consider the following as faults: – If the shuttle lands outside the boundaries of the court, passes through or under the net, fail to pass the net, touches the ceiling or side walls, touches the person or dress of a player or touches any other object or person. – If the initial point of contact with the shuttle is not on the striker’s side of the net. (The striker may, however, follow the shuttle over the net with the racket in the course of a stroke. We will write a custom essay sample on Faults in Badminton or any similar topic only for you Order Now ) If a player touches the net or its supports with racket, person or dress, invades an opponent’s court over the net with racket or person except as permitted. – If a player invades an opponent’s court under the net with racket or person such that an opponent is obstructed or distracted or obstructs an opponent, that is prevents an opponent from making a legal stroke where the shuttle is followed over the net. – If a player deliberately distracts an opponent by any action such as shouting or making gestures. If the shuttle is caught and held on the racket and then slung during the execution of a stroke. – If the shuttle is hit twice in succession by the same player with two strokes. – If the shuttle is hit by a player and the player’s partner successively or touches a player’s racket and continues towards the back of that player’s court. – If a player is guilty of flagrant, repeated or persistent offences under La w of Continuous Play, Misconduct, Penalties. – If, on service, the shuttle is caught on the net and remains suspended on top, or, on service, after passing over the net is caught in the net. Lets ‘Let’ is called by the umpire, or by a player (if there is no umpire), to halt play. A ‘let’ may be given for any unforeseen or accidental occurrence. The rules of badminton consider the following as ‘lets’: – If a shuttle is caught in the net and remains suspended on top or, after passing over the net, is caught in the net, it shall be a ‘let’ except on service. – If, during service, the receiver and server are both faulted at the same time, it shall be a ‘let’. – If the server serves before the receiver is ready, it shall be a ‘let’. If, during play, the shuttle disintegrates and the base completely separates from the rest of the shuttle, is shall be a ‘let’. – If a line judge is unsighted and the umpire is unable to make a decision, it shall be a ‘let’. – A ‘let’ may occur following a service court error. When a ‘letâ₠¬â„¢ occurs, the play since the last service shall not count and the player who served shall serve again, except where in situations where the Law of Service Court Errors is applicable. How to cite Faults in Badminton, Papers

Business Modeling Research Directions

Question: Discuss about the Business Modeling for Research Directions. Answer: Introduction Auditors are significant for the companies in order to increase the effectiveness of company financial books of accounts. Therefore, this report frames with the aim to identify the role of business profession i.e. auditor in business and industry. This report is also provided with the views of different authors regarding the role of effective auditor profession in a business organization. Further, this report analyzes the different requirements and constitutes professionalism while involving in any profession. Moreover, this report emphasises the various practitioners material for analyzing the significance of a profession. Meaning of Auditor An auditor is a person who verifies the company financial statements and accounts and it is appointed by the auditor company. The auditor also provides the different ways to the company in the context of cost reduction and enhances the financial revenues. There are four types of auditors such as external, internal auditor, public, and forensic auditors (Guedhami, et al., 2014). For this, internal auditor is appointed by the company for the effectiveness of internal financial controls. Similarly, the external auditor is hired by the organization regarding professional services. On the other hand, audit enables the firm to increase the accuracy of company accounts as well as company feasibility. Forensic auditors comes under the state, federal, and local government. For this, they ensure the revenue is spent and received as per the government laws and regulation (Francis, et al., 2013). Similarly, a public auditor facilitates to investigate the bankruptcies, financial crimes, and secur ities frauds. Role of Auditor in Business and Industry Boritz, et al. (2014) identifies that the auditor role is significant in business organization and an industry, because in a business the auditor ensures that the taxes and duties are paid by the company on the regular basis of time. Along with this, it also evaluates the financial operations of the companies for analyzing the company run successfully. Moreover, in business, auditor is also assisted the organization in terms of effective business strategy, advice to mitigate the business threats, governance, and internal control process. Another important role of auditor in business i.e. it provides the approval of company annual budget and stakeholders accounting. For this aspect, auditor has also aware the business regarding monetary policy. Apart from this, an auditor is also playing the important role in industry, because it improves the accuracy of company books of accounts. For example, an auditor is quite helpful to enhance the market share and of the telecommunication industry, which is positive impacts on the company shareholders. Because of this, if the financial performance and accuracy of the telecommunication are strong in the industry so that investors can spend more money in telecommunications stocks. As a result, it may considerable impacts on the industry revenue. Besides this, an auditor is legally liable to access the financial statements of any organization in the industry (MINUTTI?MEZA, 2013). This can be done for checking the data reliability and accuracy. In consequence, it can be said that the auditor profession has significant impacts on the business and industry, because it enables the company and industry to improve their profitability and feasibility Academic Literature on Auditors Profession Gul, et al. (2013) observed that the auditing is significant to provide the public interest for strengthening the trust, accountability, and accuracy in financial reports. Moreover, development of industries may tend to create the more opportunities for the auditors. Meanwhile Brown-Liburd, et al., (2015) observed that the auditor helps the company top level management in terms of improving the financial accuracy in order to maintain the internal control from regulatory compliance. It also facilitates to recover the consequential losses from insurance companies. In oppose of this Guedhami, et al., (2014) auditing process is a very costly and time-consuming process, which may increase the cost of the company. Thereby, it has significant impacts on the company profitability. However, new accounting standard and regulatory standards may hamper the profession of auditor, because of lack of knowledge and skills in terms of new standards thereby; it may generate the legal issue in the organization. In contrast to this Brown-Liburd, et al., (2015) new standard helps to aware the auditor about new deviation in the report. Nagy, (2014) the auditor is also playing the significant role in the capital market, because it removes the errors and misstatements in the financial statements, which enables the company to raise the capital from market. Hence, it helps to raise the market capitalization of the company. Further, Guedhami, et al., (2014) identifies that different countries have required different skills, knowledge, and auditing standard for doing effective practices at the global level. As per The Association of International Accountant, an auditor should graduate from A graduate school. Further, if a person wants to become the statutory auditor, he will need to get a certificate from AIA Recognized Professional Qualification. Consequently, auditors should meet out the above criteria so as to start further auditing practices at the global level. Requirement to Join Profession Skills and knowledge are essential towards any profession in the market. Thus, there are different requirements of skills and knowledge in respect of auditor profession such it is essential for the auditor to take the membership of a professional accounting body in order to practice its professional services in an organization. As per the Australian law, an auditor requires the skills assessment form from VETASSESS. Further, it requires different needs such as good communication skills, problem identifiers in company statements, and effective ethical framework (Caveio, et al., 2015). Similarly, auditor profession is also required a post-graduate degree from respective fields, work experience, proper training, and independence and confidentiality. On the other hand, the auditor requires the approved IIAS certification staff documents. For this, it needs approx 3-4 years post graduate degree from recognised university. Auditor will require different things, which is likely to be discus sed as below: The auditor must qualify as a professional accountant from recognized university/board. Similarly, auditor should keep the additional knowledge regarding the skills, ethics, attitude, and professional values (Gonzlez-Daz, et al., 2015). Nevertheless, auditors need to keep the knowledge of three areas for his auditor profession such as financial accounting, reporting, and audit. For this, working experience is mandatory for an auditor while working in the organization. On the other hand, when hiring the auditor by company, it should analyze the peer review of the auditor for effective practices, which shows the laws and standards are being followed by the auditor. Further, the company can take the evidence of audit quality while finalising the auditor so that it can raise the company effectiveness. Simultaneously, auditor should pass the minimum age criteria i.e. 18 for the auditor profession. Meanwhile Howieson, et al., (2014) while an auditor joins the organization, it is important to presents the confidentially proof of business reports in front of organizations. In addition, an auditor should have the large capability to improve the audit process and accuracy of books of account, which can be effective for the company. Knechel and Salterio, (2016) assist that the auditor should abide the code of ethics in an organization while analyzing the financial statements of the company. Further, it requires submitting the proof of identification in organization. In opposing of this, Soh and Martinov-Bennie, (2015), a person is not eligible when he is an employee of an association, business partner, employer, employee of a committee member, and secretary of management committee. As a result, above all requirements are essential for the auditor while joining this profession in a business organization or industry. These can be quite helpful to understand the requirements of the company. Requirements to remain in your Profession There are different things are to be required in order to remain the profession, because sustainable profession helps to improve the personal growth of the people and it also helps to create the positive image of the auditor in the market. Thus, an auditor will be required different things to remain the profession in future such as an auditor should aware every time regarding the new auditing standards and laws so that it can easily implement in an organization while practising the audit profession (Hurtt, et al., 2013). This new standard will quite helpful to reduce the frauds and any misstatement in the company books of accounts. Further, auditor is required to polish its skills through new changes in the auditing standards, which may help to find out the errors in the reports. Moreover, an auditor complies the rules and regulation of auditing while providing their services in any organization. Thereby, there is a less chance of remaining errors and mistakes in the financial statem ents. Apart from this Andon, et al. (2015) suggested that the auditor should continue its audit practices in the organization, which can be helpful to become the good auditor in the market as well as it helps to remain the profession. As a consequence, above all requirements, are significant for the auditor in order to remain in the auditing profession. Hence, auditor should abide these requirements so as to find out new deviations. Different Constitutes Professionalism within Auditor Profession Auditor professionalism helps to overcome the conflicts between the auditor and management, which impacts on the audit effectiveness. Whereas, the main aim of the code of ethics is to develop the ethical culture in auditor profession. Thus, there are different constitutes professionalism, which shows the auditor profession such as integrity, it means an auditor should be honest, straightforward, and trustful while practising (Triyuwono, 2015). Concurrently, auditor should away from the personal gains by using the confidentiality information. This shows the how an auditor works in a consistent manner. However, auditor should neglect the intentional opportunity in order to mislead and manipulate financial information. As per integrity section, 110 indicates that the auditor should not involve in reports, returns, and communication where he thinks that the false or misleading information. Similarly, objectivity and independence constitute are significant in the auditing profession, whic h depicts that the auditor should away from bias or undue influence, and by others forming the judgment (Knechel and Salterio, 2016). Through objectivity ethics, an auditor should disclose all facts of auditing to the organization employer. In this aspect, section 120 states that the auditor should not compromise with his profession during the audit services. Professional competence and due care constitute indicates that the auditor should keep maintaining the knowledge and skills in order to provide effective competent professional services (Gaynor, et al., 2015). This comes under the professional competence and due care section 130. Concerning this, auditor should follow the technical and professional standards while providing the professionalism services in the organization or client. Generally, GAAP principles are often required by the auditors during the auditor services, because it enables the auditor to provide the accurate accounting information. For this, an auditor should also follow the IIAS international audit standard in order to practice the internal audit. Confidentiality constitute shows the auditor should not disclose the company financial information to other without any constant. Concurrently, auditor should not use the confidential information for personal advantage. Consequently, using information for personal use is against the audit laws and regulation (Shafer, et al., 2016). In the same way, professional behavior constitutes demonstrates that the auditor obliged to follow the appropriate laws and regulation. Meanwhile, it should keep away from any action that harms its profession (Douglas?Jones, 2015). Concerning this, as per section 150 of professional behavior shows that the auditor should be honest and truthful while marketing and promoting its work. By using these constitute, auditors objective is to work high standard of professionalism. This high standard safeguards are quite effective to identifying the unethical behavior in the organization (MaAyan and Carmeli, 2016). Though, auditing standards are also helpful to remain the auditor profession viability. Apart from this, competency constitutes shows that the auditor should engage in all those activities where he has necessary skills, experience, and knowledge. From time to time, this constitutes indicates that the auditor should enhance its proficiency, effectiveness, and quality services. For this, the auditor should follow the principles of international Standards for the Professional Practice of Internal Auditing (Standards) in order to perform the internal audit practice effectively. In spite of this, as per the ACCA rulebook, an auditor should cover the various areas of practice such as whistleblowing, marketing professional services, laundering, and professional appointments (Shaub and Braun, 2014). Furthermore, a professional auditor should identify the business threats to compliance by using the fundamental principles. In the same way, auditor should also consider the qualitative and quantitative factor while identifying the threats in the financial statement, because it can increase the consistency of company accounts. In addition, in terms of conflict resolution, an auditor should consider the resolution process, which involves the relevant fact, ethical issues, and internal procedures, fundamental principles, and alternative course of action. On the other hand, effective knowledge, skills, and experience are also indicated the auditor professionalism. Further, to obtain the certificate regarding the internal auditor from the certified internal auditor (CIA) is also indicates the auditor professionalism (Heyrani, et al., 2016). Apart from this, if an auditor provides the tax advice and opinion to the organization employer, its liability to record tax advice in the letter or memorandum files for future references. Moreover, auditor is obliged to check whether the employer pays the tax or not on the basis of information provided. As per section 30, an auditor should not provide the wrong information to the employer, which helps to increase the auditor level of expertise. As a result, it can be said that the audit code of ethics is necessary for the auditor profession while practising its services in the organization. This can be helpful to maintain the risk management, governance, and control in the firm (Knechel and Salterio, 2016). Along with this, it helps the auditor to continue to seek its professional growth and opportunities in the auditor profession. Different Practitioners Material for action There are various professional bodies and website that are supporting the auditor profession such as website of Queensland government, The institute of Internal Auditors (IIA), The International Auditing and Assurance Standard Board (IAASB), Association of International Accountant (AIA), International Federation of Accountants (IFAC), and Association of Charted Certified Accountants (ACCA). These practitioners materials are quite helpful to maintain the auditing profession and financial statements in the business and industry (Brennan and Kirwan, 2015). Simultaneously, these bodies have potential to provide the training, education, and technical resources to the auditor. Moreover, it is also helpful in forensic auditing, system auditing, and taxation filed. Recommendations An organization is important to hire the auditor for analyzing the accuracy in financial statements. As a result, on the basis of above analysis, it can be recommended that the organization should not consider the cost while selecting the auditor. Although, the cost is significant for the firm while taking any business related decision. For this aspect, the good auditor is quite effective for the firm, because it reduces the risk and errors in the company financial statements. Concurrently, it provides cost reduction methods consequently, it increase the firm feasibility (Gul, et al., 2013). Further, it recommends that the auditor should upgrade his skills by using new accounting and auditing standards so that it provides the error free company statements, which is relatively helpful to sustain the auditor profession for the long term. Moreover, an auditor should abide the laws and regulation of auditing during auditing practices. Conclusion From the above analysis, it can be summarized that the auditors are significant for the business organizations and industry. Because of this, it enables to improve the industry market share and accuracy of business financial statements. It has been identified that the new auditing standard may hamper the auditor profession. Further, identifies that the auditor requires effective skills, knowledge, and experience, and updates with auditing standards are important for the auditor. Further, different constitutes professionalism supports the audit profession like integrity, objectivity, professional competence. References Andon, P., Free, C. and O'Dwyer, B. (2015). Annexing new audit spaces: challenges and adaptations.Accounting, Auditing Accountability Journal,28(8), 1400-1430. Boritz, J. E., Carnaghan, C. and Alencar, P. S. (2014). Business modeling to improve auditor risk assessment: An investigation of alternative representations.Journal of Information Systems,28(2), 231-256. Brennan, N. M. and Kirwan, C. E. (2015). Audit committees: practices, practitioners and praxis of governance.Accounting, Auditing Accountability Journal,28(4), 466-493. Brown-Liburd, H., Issa, H. and Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468. Brown-Liburd, H., Issa, H. and Lombardi, D. (2015). Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), 451-468. Caveio, C., Montezeli, J. H., Peres, A. M., Hey, A. P., Sales, W. B. and Costa, T. D. (2015). Skills required from the auditor nurse for his professional practice: an integrative review. Journal of Nursing UFPE on line, 9(10), 9584-9592. Douglas?Jones, R. (2015). A goodethical review: audit and professionalism in research ethics.Social Anthropology,23(1), 53-67. Francis, J. R., Pinnuck, M. L. and Watanabe, O. (2013). Auditor style and financial statement comparability.The Accounting Review,89(2), 605-633. Gaynor, G. B., Janvrin, D. J., Pittman, M. K., Pevzner, M. B. and White, L. F. (2015). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper: Improving the Structure of the Code of Ethics for Professional Accountants: Participating Committee Members.Current Issues in Auditing,9(1), C12-C17. Gonzlez-Daz, B., Garca-Fernndez, R. and Lpez-Daz, A. (2015). Auditor tenure and audit quality in Spanish state-owned foundations.Revista de Contabilidad,18(2), 115-126. Guedhami, O., Pittman, J. A. and Saffar, W. (2014). Auditor choice in politically connected firms.Journal of Accounting Research,52(1), 107-162. Guedhami, O., Pittman, J. A. and Saffar, W. (2014). Auditor choice in politically connected firms.Journal of Accounting Research,52(1), 107-162. Gul, F. A., Wu, D. and Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data.The Accounting Review,88(6), 1993-2023. Heyrani, F., Banimahd, B. and Roudposhti, F. R. (2016). Investigation of the Effect of Auditors Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management.Procedia Economics and Finance,36, 177-188. Howieson, B., Hancock, P., Segal, N., Kavanagh, M., Tempone, I. and Kent, J. (2014). Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants. Journal of Accounting Education, 32(3), 259-275. Hurtt, R. K., Brown-Liburd, H., Earley, C. E. and Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research.Auditing: A Journal of Practice Theory,32(sp1), 45-97. Knechel, W. R. and Salterio, S. E. (2016).Auditing: assurance and risk. UK: Routledge. Knechel, W. R. and Salterio, S. E. (2016).Auditing: assurance and risk. Routledge. MaAyan, Y. and Carmeli, A. (2016). Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units.Journal of Business Ethics,137(2), 347-363. MINUTTI?MEZA, M. I. G. U. E. L. (2013). Does auditor industry specialization improve audit quality?.Journal of Accounting Research,51(4), 779-817. Murphy, D. S. and Yetmar, S. (2015). Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment. International Journal of Business and Social Research, 5(11), 48-59. Nagy, A. L. (2014). PCAOB quality control inspection reports and auditor reputation. Auditing: A Journal of Practice Theory, 33(3), 87-104. Shafer, W. E., Simmons, R. S. and Yip, R. W. (2016). Social responsibility, professional commitment and tax fraud.Accounting, Auditing Accountability Journal,29(1), 111-134. Shaub, M. K. and Braun, R. L. (2014). Call of duty: A framework for auditors ethical decisions. InAccounting for the Public Interest(pp. 3-25). Springer Netherlands. Soh, D. S. and Martinov-Bennie, N. (2015). Internal auditors perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80-111. Triyuwono, I. (2015). Awakening the conscience inside: the spirituality of code of ethics for professional accountants.Procedia-Social and Behavioral Sciences,172, 254-261.