12 Angry Men by Sidney Lumet Essay Example for Free

12 Angry custody by Sidney Lumet raiseIn the field of psychology and psychiatry, the trend has always been towards individual therapy. The trend in psychoanalysis has always focused in the individual that the individual role and participation in golf club has been deemed as secondary.However, recently the trend has been moving towards the company with consideration to an individuals psychology having wide-eyed bearing to the manner in which he acts and participates in his society. Irvin D. Yalom has stated that there be 12 sanative occurrenceors involved in stem psychotherapy. To be up to(p) to fully understand these concepts, a study of the pictorial way out 12 Angry Men will be analyzed in the point of view of Yaloms factors.The image 12 Angry Men by Sidney Lumet is about a jury of 12 work force trying to decide the point of an 18 year old boy who has been incriminate of murdering his own father. The totally told movie takes place in the jury room where all 12 men be locked in spite of appearance until such time that a unanimous verdict has been reached. The movie begins with 11 of the members of the jury voting that the infant is guilty. The story then revolves on the process by which the 12th member, played by atomic number 1 Fonda, is able-bodied to change the verdict into a non guilty decision.See moreThe 3 Types of Satire EssayThe movie becomes a perfect example of Yaloms factors as wholesome as stem therapy as the dynamics that occur within the group slowly shows how each soulfulnesss subjective psychology and personality is brought into the interaction of the group which eventually finalizes the decision of the group. Four of Yaloms factors are most unmixed in the movie Group Cohesiveness, Interpersonal Learning, and purge and Existential factors.Group cohesiveness. There are deuce kinds of cohesiveness and what differentiates the two is the reason for which that group stays to ticktockher. The two kinds are emotion -related and task related. Emotion-related is the kind of group cohesion formed on emotional connection and feelings members mother for the other members of the group. Task-related cohesion is founded on the goals that the group has beat for themselves and the achievement of these goals is what makes the group cohesive.In the case of 12 Angry Men, the only similarity that these 12 men have is that they are all members of the jury for this particular case. In the beginning, as each member enters the room, a word of quondam(prenominal) jury duties are discussed and this duty served as a commonality between all the members of the jury. This commonality is a superficial factor that added to the groups cohesion. The main factor is that they all percent the same goal which is to reach a verdict. The cohesion of the group is further enforced by the fact that the brink is locked and the group cannot leave until such time that they all agree on the verdict without contest. The locked door forced them to become cohesive as well as the duty to decide on the fate of the 18year old boy.Interpersonal Learning. Interpersonal witnessing can be achieved with either an input of information, wherein plurality learn from the feedback that the other members in the group provide, or from an output of information wherein the environment provides an outlet where members can interact with each other openly and adaptively. Without the output Interpersonal Learning, the ability for the members to open up will be hindered and thus input interpersonal learning will be greatly limited as the people will hold their thoughts and not upset the proper feedback required for the others to be able to learn from the experience.In the case of the movie, the initial environment was conducive to any of the jury members to open up. As a matter of fact, the initial environment was quite aloof to the point of hostile. The hostility burst forth as atomic number 53 member dissented from the maj ority vote. This same factor that caused the hostility, however, is the same factor that created the environment for the members of the jury to open up. Because of Henry Fondas character who refused to use a guilty verdict, a discussion ensued which allowed every single person in that jury to give his reasoning as to why a guilty verdict should be immovable upon. With every single justification, more information is given out by the people from which the others give a reaction. This reaction serves as the feedback required for people to learn from.Within the group there are passive members who just listen instead of fully participating in the interaction. Although, they remain passive, learning is electrostatic occurring. Through the interaction of the others in the group, individuals are allowed to assess their own beliefs passively in relation to the discussion going on. This passivity was most apparent in the characters of John Fiedler (Juror 2), Edward Binns (Juror 6) and Robe rt Webber (Juror 12). They were not fully active in the discussion but whose decisions were based on the learning that occurred due to the interaction of the other members around them.Catharsis. Catharsis is the purging of strong emotions regarding the past or the present. There are different ways to achieve catharsis. some(prenominal) express their emotions through art and literature. The most common, however, is just simply talking about it and having a veracious cry about the situation. In the case of a group, catharsis can occur through the constant quantity interaction that comes into a group. In a sense, to fully achieve catharsis in a group setting, interpersonal learning is required. It is only through an environment when people are open and are allowed to give feedbacks that the opportunity to let go of strong emotions occur.In the movie, 12 Angry Men, a lot of the jurors have their own personal problems. The characters of Lee Cobb (Juror 3), Jack Klugman (Juror 6), Ed Be gley (Juror 10) and George Voskovec (Juror 11) all had strong emotions rooted in their past that was brought to the fore because of the case of the 18 year old boy and the discussion to reach a verdict. Klugman, Begley and Voskovecs issues were mainly rooted in discrimination and prejudice. Klugman had issues about slum children being discriminated as criminals when he was brought up in the slums Begley based on his experiences, had a strong prejudice against poor people while Voskovecs issues deal with the fact that like the poor he is being discriminated as a foreigner/immigrant.The ane who achieved the strongest catharsis was the character of Cobb has he experienced problems with his own son and was still having problems with his son. With Cobb, he was trying to get his anger towards his son out on the 18 year old boy who he found ungrateful for killing his father. He didnt care much about the facts but cared only of stern his revenge towards ungrateful children on the accused. With the constant deliberation as to the verdict, eventually, the truth came out and he was able to fully purge his emotions and give a rational verdict of not guilty. His breakdown was a concentrate of his complete catharsis regarding the matter of his son as this showed the realization of his problem as well as the release of it.Existential factors. Existential factors refer to the groups acceptance of conduct responsibilities. Initially, the jury was not accepting the responsibility of deciding on the life of the 18 year old boy. They casually decided that he was guilty simply because they had better things to do. It is only Henry Fondas character that made them examine the gravity of their decision. He alone made them accept the groups responsibility over the life and death of an 18 year old boy. As this was accepted, the group in earnest was able to look at the pros and cons of the situation, re-assess the case in depth as well as analyze their selves and their own lives a nd make a true decision based on all these factors that affect both their life and the life of the accused boy.In conclusion, the trend in psychology is changing from individual psychoanalysis to group psychotherapy and right so as in the present group interaction and group dynamics can be found in almost any institution of society. Moreover, these groups have a great bearing on the lives of the people both as individuals as well as a whole society.The movie 12 Angry Men is a perfect example of the necessity of group psychotherapy as well as an example of how the therapeutic factors work in a given situation for a group. Sometimes, these factors are unconsciously done without the presence of a supervisor or counselor as witnessed in the movie. Notwithstanding, the movie has shown how important it is to have group psychotherapy as there are times where a group can decide on whether or not a person should continue living or should be punished by death.

Helping Children with Learning Disabilities Essay Example for Free

Helping Children with encyclopaedism Disabilities testifyChildren with encyclopaedism disabilities be smart or smarter than their peers, but may switch difficulty with things like reading, writing, reasoning, and organizing knowledge by themselves. A learning disability is a lifelong issue that stern non be cured or fixed with a snap of the fingers. Children who dedicate the right support and intervention can succeed in school. Then later they result be able to go and be triumphful later in life. Children with learning disabilities need the support of rears, school and their participation to be successful. Parents need to be able to advance tykeren with their strengths, know what their weaknesses are, and be able to understand the educational system to be able to spring with professionals. Learning Disabilities cannot be categorized into unmatched diagnosis. Learning disabilities are caused by biological factors that are caused by differences in the structure and carrying into action of the nervous system. Many people, some(prenominal) in the local and professional community, use the price handicap and disability interchangeably, but they are not.A learning disability means that preschoolers are otiose to complete tasks in a certain way. Children with learning disabilities have a hard time functioning in areas such as sensory, physical, cognitive, and other areas. Handicap means that preschoolers are unable to function and escape in their environment. These children have impairments such as cerebral palsy or down syndrome. In 1991, the federal government amended the disabilities label to Individuals with Disabilities Act (PL 102-119).This act al meeked states to be able to not identify with one of the thirteen federal disability labels, but to classify preschoolers with special needs. (Kilgo, pg 27) With the new-sprung(prenominal) changes professionals were able to use new terms like developmentally delayed and at bump when identifyi ng children. Developmentally delayed is determined on the basis of various developmental assessments and/or an informed clinical opinion. Children starting at the age of collar years old can now be place for services. Delays can be expressed in a difference between a childs chronological age and his/her performance levels.Delays go along when a child does not reach his/her developmental milestones at the expected age level or time. If a child is slightly behind it is not considered a delay until he/she are dawdle in dickens or more areas of motor, language, social or thinking skills. Developmental delays are usually diagnosed by a doctor or medical professional based on strict guidelines and tear more than one visit to diagnose. Parents or childcare providers are usually the first to notice children not progressing at the same rate as other children. Testing will help to gauge a childs developmental level.At risk describes children with exposure to certain adverse conditions and circumstances cognize to have a high probability of resulting in learning and development difficulties? (Kilgo, pg 28) These children have not been identified as having a disability, but as children who may be developing conditions that will limit their success in school or lead to disabilities. There are three factors that can result in a childs environment. The first is established risk/genetic. This could be where a child is innate(p) with cerebral palsy, Down syndrome, or spinal bifida.Biological risk means that a child has a history of pre- or post- natal conditions that heighten the chance of development. These could be conditions such as premature births, infants with low birth weights, maternal diabetes, and bacterial infections like meningitis or HIV. Environmental risks are considered biologically typical, meaning they are environmental conditions that are limiting or threating to the childs development. All three at risk factors can result in cognitive, social, affe ctive, and physical problems. (Kim, pg. 4) Some signs of learning disabilities in modern children are A toddler may reach developmental milestones quite slowly. The child may have trouble disposition the concept of time. Is the child confused by the use of words like tomorrow, today, and yesterday? Young children have a lot of energy, but some have an excessive amount of kinetic energy, known as hyperactivity. A child that has difficulty distinguishing right from left may have difficulty identifying words. A child with a learning disability often masters several areas, while failing in two or more areas.A child that is perceived as disobedient may actually have difficulty understanding and following instructions. Once a child has been identified as having a realistic learning disability, assessments need to be completed. An assessment is the military operation of gathering information for the purpose of making a decision about children with known or suspected disabilities in the area of screening, diagnosis, eligibility, program planning, and/or process monitoring and evaluation. (Kilo, pg. 90)During the assessment, evaluations should be accomplished with the e goal of identifying developmentally ppropriate goals, identifying unique styles and strengths, looking at parent goals and outcomes for their children, reinforcing familys competence and worth, and creating a sense of shared commitment between families, schools, and professionals. Families possess a wealth of information and should gyp a very active role in the decision making, planning, and evaluations of their children. Schools are ask to foster a childs education, offering and supporting the needs of each child done a series of individualized instructions and interventions.School districts must provide documentation stating that the student has acquire the required instruction by qualified personnel. These interventions help teachers and staff to educate and foster the needs of children w ith learning disabilities. Assessments are an ongoing process. The initial assessment should be used to screen, diagnose, and check for eligibility for services. Ongoing assessments are to centre on a childs skill level, needs, background, experiences, and interests, as well as the familys preferences and priorities. over the years practice has shown that there is a link between assessments and curriculum to provide for the needs of the child. It is all important(p) to keep records of a childs progress. A very useful way is through portfolio assessments. These portfolios can be considered a looking glass into a childs growth. Portfolios also help teachers and group members to keep observations and comments about a childs activities and behaviors. The information collected can help set up many of the required criteria for planning and monitoring.An important responsibility of an educator is to have an environment that will both nurture and foster learning. When designing an envir onment childcare providers should use best practice guidelines from places like subject field Association of culture of Young Child (NAEYC) and National Association of Family Childcare (NAFCC). Environments should look at operational space, age of children, visual appeal, safety and health, and organization. (Perri Klass, pg. 46) Always remember that environments exert powerful influences on children and help to play a vital role in childrens lives.Activity areas should include gross- motor, quiet/calm, discover, dramatic, therapeutic, and arts and crafts areas. dwell should not have furniture that is used to separate centers or activities but should use things like frown lightening, parachutes hanging from the ceiling and area rugs to help children understand the use of different centers. The main goal of childcare providers and educators is to provide the best possible services for children with learning disabilities by providing services as early and comprehensively as possi ble in the least restrictive setting.Services and interventions should be supported in the most natural environments that will include the childs primary care giver. Individual Education Plans (IEP) plays a large role in the education process of children with learning disabilities. These IEPs require professionals, parents, and caregivers to work together as a team. They hold teams to accountability standards for the care of children with disabilities. A childs IEP helps to fork over an instructional direction, sort of like a blueprint of care, to measure the effectiveness and progress of children.If an IEP is carefully write and appropriate goals are set, it will provide special education services to a child that will be reflected throughout his/her life. In the field of early childhood education, the definition of special needs has drastically changed for children with learning disabilities over the years. We live in a very diverse society of languages, foods, music, values and sacred beliefs that brings us the strengths of our nation.Every day the makeup of our society changes and so does the needs of our children, especially those of children with learning disabilities. Our community is seeing a growing need for services for children with learning disabilities. Young children with learning disabilities need to slang services at the earliest age possible. Parents need to remember that learning disabilities do not go away overnight and for some children it takes years of recognizing, expressing, thinking, and problem solving to succeed at being the young adult that they are meant to be.

Angelas Ashes Comparative Commentary Essay Example for Free

Angelas Ashes relative Commentary EssayAlthough these two passages taken from the memoirs Angelas Ashes by detent McCourt and Catcher in the Rye by J. D. S aloneinger, are similar to each other in some aspects, such as mood, perceptions and attitudes towards death etc., their society, close, and their ages throw away the contrast among their styles.In the passage from Catcher in the Rye, we see the 17-years-old Holden going to his brother consort grave. From his comments about his brothers death, we start to interpret his immature and irreverent character. I know its only his body and all thats in the cemetery, and his souls in Heaven and all that crap On the other hand, just like Frank McCourts, Holdens anger, ruthfulness and resentment is seen by his mood and tone. The 5-years-old little Frankie is already witness to his sister Margarets death, and now he losts his little brother Oliver.In this scene, where Oliver is buried in the graveyard, Frankie tries to understand the things around him with his childish curiosity and responses. I did non want to leave Oliver with them. I threw a rock at a jackdaw that waddled all over toward Olivers grave. Nevertheless, although his age, Holdens inability to come to terms with his brothers death makes him angry and resentful. All the visitors could get in their cars and change state on their radios and all and then go someplace nice for dinner everybody except Allie. I couldnt stand it. there are some hints in the passages which suggest about the culture, societies and time the two memoirs took place. Holden says the visitors could get in their cars and warp on their radios and all and then go someplace nice for dinner, whereas Frankie says we rode to the hospital in a heraldic bearing with a horse and My mother and Aunt Aggie cried, Grandma looked angry, Dad, Uncle Pa Keating, and Uncle Pat Sheehan looked sad plainly did not cry and I thought that if youre a mean you can cry only when you draw the d ense stuff that is called the pint. The carriage with a horse and the people running like hell over to their cars and turn on their radios show us that the scene from Angelas Ashes took place many years before Catcher in the Rye.Moreover, with Frankies childish comment about his family, the men in his family appear as drinkers this suggests about the Irish culture which all men are drinkers. The same comment also clearly shows us the difference between women and men in their culture. We also see that the two characters families and societies are Christian, and believe in the life after(prenominal) death. Holden says I know its only his body and all thats in the cemetery, and his souls in Heaven and all that crap, but I couldnt stand it anyway.On the other hand Frankie explains, Dad said I shouldnt throw rocks at jackdaws, they might be somebodys soul. I didnt know what a soul was but I didnt ask him because I didnt care. Their perception towards religion is the same they both belie ve in what is taught to them, but in both cases the characters sadness and anger are much greater then their religion now, when they lost their brothers whom they love and were connected so much. I wish he wasnt there. You didnt know him. If youd known him, youd know what I mean. Oliver was exanimate and I detested jackdaws.Both Frankie and Holden are alone with their thoughts and feelings they cannot share them with anyone. Holden is too immature and powerless to face his brothers death and Frankies parents wouldnt function his question marks about death. The two narrative characters cannot talk about or express their sorrow, they have to keep it inside and divert it into anger and hate of other things or people around them. Id be a man someday and Id come with a bag of rocks and Id leave the graveyard littered with dead jackdaws. All the visitors in the cemetery started running like hell over to their cars. Thats what nearly drove me crazy. wherefore the two characters need to heal theirselves by something else writing.

The consequences of government imposing a price above or below the free market equilibrium Essay Example for Free

The consequences of establishment imposing a equipment casualty above or below the free foodstuff equalizer Essay1. Use a diagram to show the consequences of government imposing a wrong above or below the free grocery equilibrium. (10)When government imposes the free foodstuff and prohibits a worth from going above a certain level, we call it price ceiling. If the price ceiling is below the equilibrium price, then famines be created. The intention of price ceiling is to protect consumers from rapid price increases. However, this intention comes with consequences that are unintended. An example of price ceiling is the gasoline conciselyages in the 1970s. The diagram below go a manner show the consequences of price ceilingIn the first stage (before government imposing), the equilibrium price of cover per gallons is $1.20. This is where the progeny of quest equals to the beat of product sold. The graph of demand and supply when government imposes the price below the free market equilibrium is shown belowWe can see form the graph that the supply contracts from point A, the equilibrium, to point B, which represents the quantity of gallons if the price of oil was to be changed to $1. When supply contracts, it means that the quantity of oil that is supplied becomes less. Because of the shortage of oil, the demand will extend. The lack of supply of oil and the excess demand, scarcity will occur. plain though scarcity of oil existed before, shortages did non happen before the government imposed.Another outcome of price ceiling is the illegal scotch activities that may occur. Because the maximum price that the government pointed is less than the equilibrium price, producers would feel that they could earn more(prenominal) currency. With the shortage and the excess demand of oil, producers would then sell the products at a higher price illegally, and they would succeed in doing so because consumers would still need the oil that is so scarce in th e market.Because illegal economic activities would occur, the government would then need to hire inspectors. These inspectors would have to supervise the oil market. Hiring inspectors would cost the government more money therefore the government spending will increase. However, the producers of oil that are investigated would still find a way around the rules and regulations from the inspectors. For example, the producers would lie about their income as they have sold their product in the black market to make more money. This would petabit to tax evasion as well, because they would understate their own income.2. Evaluate the feign of either allow controls or a minimum wage. (15) look at control is an example of price ceiling. This is a law that prohibits landlords to raise the price of necessitate to go above the price that they have contumacious. This law is determined by state or country legislatures. In Mumbai, the rent control act started in 1947, with the intentions of de vising houses affordable to more great deal. In rent control, the government imposes the price below the free market equilibrium, devising the price lower than what it is supposed to be. Although the government intended well, the act proved that instead of benefitting the whole country, it loosely only benefit some of the poor and the mountain who already rented a home before the rent control.In the short run, rent control helped many people in obtaining places to live. This mostly helped the poor people who could not afford rents before. However, the effects of rent control have not fully happened in the short run. The procedure of people who look for housing may not be as high as it takes era to arrange housing. As market conditions change, it also takes a long time until the landlords could adjust the number of apartments they rent. As a result, rent control in the short run had quite a official impact.However, as time passes, the disadvantages of rent control outweighed the advantages. Even though the intentions of rent control were to protect the rights of the poor, rent control did the exact opposite. As rent control continues in Mumbai, the landlords started to discontinue their rent because they are get less money for their rents than the years before. Because the price of rents was below equilibrium price, landlords felt that they could earn much more with their rents. With the decreasing supply of rents in Mumbai, the number of demand increases. However, these demands could not be fulfilled with contracting supplies. As supply contracts and demand extends, the rent control act creates a shortage of rents. This would lead to homelessness, as people cannot find homes to live in.Although the rent control act denied access to the migrants, it protected the people that are already housed in Mumbai. Because of their safety in the rent, the people that are housed would refuse to leave, and it would cause immobility, meaning that companies outside w ould not be able to hire someone from Mumbai, even though they are very capable for the job. in that respect are also cases in which people give their houses to their children, their children give it to their children, and so on. This again, decreases the supply of rents. As time passes and the landlord wants to renew the houses, those people who have stayed in the houses would be paid to leave, thus becoming millionaires when they only had to remuneration $20 each month.The lack of supply of rents is also seen as the biggest reason for slums in Mumbai. As the number of rents occupied increase and the number of the rents available decrease, more people would not have a place to live, resulting to the slums in Mumbai. Not only does rent control affect the tenants, it also effects what the landlords do. Because the price of rents fall, the landlords would not earn as much money as they did before, when it has potential to earn much more money. As a result, the landlords would decrea se the quality of the houses. They could also charge the tenants for things that are supposed to be included in the rent expense, such as TV.In conclusion, rent control acts, particularly in Mumbai had more disadvantages than advantages. Even though it protects the rights of the poor by decreasing the price below the equilibrium, rent control only lead to a shortage of rent. The shortages would then cause slums to increase, as the demand extends but could not be fulfilled.________________ReferencesHouterman, Robin. The spherical Urbanist. Indias New Model Residential Tenancy Act A one-size Solution That Hardly fits All N.p., 05 June 2012. Web. 16 Sept. 2012. http//globalurbanist.com/2012/06/05/india-model-residential-tenancy-act.Lessons From Elsewhere Mumbai Rent Control. Cairobserver.com. N.p., 09 July 2012. Web. 16 Sept. 2012. http//cairobserver.com/post/26830679617/lessons-from-elsewhere-mumbai-rent-control.Lewis, Clara. Proposed Rental Law Gets Brickbats. The Times Of India. N. p., 1 June 2011. Web. 16 Sept. 2012. http//articles.timesofindia.indiatimes.com/2011-06-01/mumbai/29608341_1_landlords-maharashtra-rent-control-act-tenant-associations.Mahajan, Sulakshana. The Rent Control Act. Http//sdmahajan.tripod.com/. N.p., n.d. Web. 16 Sept. 2012. http//sdmahajan.tripod.com/slumming_mumbai.pdf.Principles of Economics. Google Books. N.p., n.d. Web. 16 Sept. 2012. http//books.google.com.sg/books?id=nZE_wPg4Wi0C.Thakur, Pooja. Mumbais Boom Turns Renters Into Millionaires.Www.businessweek.com. N.p., 05 July 2012. Web. 16 Sept. 2012. http//www.businessweek.com/articles/2012-07-05/mumbais-boom-turns-renters-into-millionaires.Tree of Knowledge. The Madness of Mumbai. N.p., n.d. Web. 16 Sept. 2012. http//tokblog.org/?p=309.

Masafi Was Established In 1976 Commerce Essay

Masafi Was Established In 1976 Commerce EssayThe assurance of t hotshot of voice is an meaty aspect for any organic law wherein stringent measures ar employ for the mental processes as well as the harvest-festivals of the friendship. The spirit standards for the pryive industry atomic number 18 constantly creation updated in property with environmental changes and the availability of the a la mode(p) facilities on a orbicular scenario. TQM results the means for analyzing the efficaciousness of the received theatrical role break measures implemented by an arrangement. Subsequently it also enables the identification of the best thinkable alternatives for achieving the desired select standards. Consumer satisfaction is one of the main(prenominal) aspects which is given due emphasis succession managing timbre at the various levels in the institution. This bond certificate to the preferences of the consumers is termed as consumer delineate fictional characte r and this plays a crucial role in the establishment of the graphic symbol standards as the necessarily of the consumers have to be incorporated into the persona modules (Total Quality attention).Moreoer, the consumers have their own perspective of prime(a) which whitethorn depend on their income levels or other relevant factors. Organizations be go about with the challenge of identifying and analyzing these changes so as to be able to comply with the current trends in grapheme perception. Another significant component of quality perception is the presence of consumer profits and after-sales services which determine the extent to which the quality of the output or service is retained post sales. This also reflects the efforts of the administration to understand that the consumers ar duly communicated about any queries which they whitethorn present. Hence it may be deduced that TQM is a super significant aspect of any organization by means of which it is provided with the means of managing the heightser(prenominal)ly competitive scenario existing today (Total Quality Management).Company BackgroundMasafi is one of the leading prints in the UAEs FMCG sector and has been identified with being a leader in the growing head for the hills of its innovative product offerings. With respect to bottled mineral water, Masafi has been the most sought after brand in the disconnectedness and the Middle East for more than 35 years. Even since its establishment, Masafi has evermore championed strict emphasis on innovation and business excellence while determining its growth scheme. The adherence to high quality planetary standards has been the primary reason behind the immense success of the organization. This has also enabled the organization to retain its existing consumer groups while generating new consumers in care with its wide range of product offerings (Masafi The Place).Company HistoryMasafi was found in 1976 with initial investments being mak e by a paid up capital of $ 5.5 Million. Further investments make by the union have been in line with the communitys benefit with adequate importance being made on the maintenance of relationship with all the stakeholders of the ac social club, including partners and associates. Over the years, the fraternity has been able to establish a highly efficacious distribution network by means of which it has been able to ensure adequate supply of its products in keeping with the demands generated in the commercialize. It has also strived to keep its equipments and technological infrastructure updated as per current standards and this has enabled the partnership to always meet the current expectations of the localise consumer departments (Masafi).VisionThe flock of Masafi reflects its adherence to offering premium products for the come acrossment of s trespass living standards (Masafi).MissionMasafi strives to provide premium utility products by means of continuous innovation an d invariable product victimization, and in enchantment strengthening its lead in the FMCG sector (Masafi).Strategic Objectives of the CompanyMasafi has defined the following strategic objectives with respect to its per inningance in the FMCG sectorBecoming a leader in the FMCG industry both domestically as well as globally.Generating adequate knowingness about the quality of Masafis products and its CSR initiatives.Emphasizing on the expansion of the product range and being a completely FMCG oriented organization.Gaining accession into new market places both domestically as well as globally.Maintaining adequate focus on the dialogue of the product innovations undertaken by the organization (Masafi).SWOT AnalysisThe following is the SWOT analysis of Masafi which presents the strength of its inwrought and external environmentStrengthsThe company has a well established brand in the UAE as well as in the GCC region.The current export of Masafis products stand at 30% to 40% of the companys boilersuit trade.Masafi has gained a massive share of 42% in UAEs bottled water sector which has made it a major worker in this region.The company has innovated flavored mineral water which provides a completely new product offering to the consumers (Masafi).WeaknessesThe company has not been able to generate preferences towards the brand in the regions of Abu Dhabi and Al Ain.The product offering is limited in terms of food items.The Masafi brand has a greater degree of association with being a mineral water brand rather than being a comprehensive FMCG company (Masafi).Opportunities in that respect is a abundant scope for the expansion of the companys product offerings in keeping with the immense potential in the global FMCG industry.The company could also enter into strategic alliances with other organizations that are in compliance with the business strategy of the company.There is also a scope for obtaining sponsorships for the companys products which would be hel pful in creating greater awareness and exposure of the Masafi brand.The constant and viable economic conditions in the target regions provide the company with significant growth possibilities (Masafi).ThreatsThe FMCG sector is characterized by the presence of various levels of organizations and this has resulted in the increase in the already high competition in the market.The rooted(p) prices of product lines in the FMCG sector prevents any possible attempts from being undertaken to gain leverage in the market with respect to the pricing strategies of the firms.There is a significant possibility of the company being subjected to negative furtherance owing to poor output levels.The presence of substitutes has also provided a significant risk to the performance of Masafis products in the market (Masafi).Competitors of the CompanyThe competitors of Masafi span though the domestic as well as the global scenario with respect to the FMCG products, especially the bottled water segment. Main Local Competitors (Bottled Water Segment)Al Ain Water CompanyArwahavenMain Global Competitors (Bottled Water Segment)NestleVolvicAcqua PannaAquafinaEvianCompetitors in Other Product LinesFrito LaysLacnorFineCompetitive outlineThe primary competitive strategy of Masafi is to build strong relationships with the consumers as well as the stakeholders to the company. By ensuring the acquisition of feedback from the consumers, the organization strives to develop and maintain a consumer friendly environment in the company. In this regard, Masafi assures the provision of motivate service to the consumers with the presence of a dedicated faculty of sales executives (Masafi).Masafi also makes use of the promotional strategy for the consumers of the companys products so as to maximize the scope of awareness in the market. However the companys decision to diversify into flavored mineral water has been the most impelling competitive strategy undertaken by the company in order to enve lop innovative products in the market (Masafi).Competitive AdvantageMasafis competitive edge has been defined with the introduction of the flavored mineral water products by the company which has broadened this product line to include a wide variety of flavors including jasmine, strawberry, corn and peach. Also the adherence to high quality standards, latest equipment and effective consumer relations has been in effect(p) for Masafi with respect to the comment of its competitive advantage (Masafi).Overview of Current TQM schemasMasafi has been known to adhere to high quality standards and it implements strict quality controls to ensure that only the best products reach the consumers. The TQM currently being sets at Masafi is as followsMasafi follows a best practice approach in its quality management efforts. It emphasizes on the identification of potential mistakes before they occur in the process and this is highly beneficial in reducing as well as preventing the presence of errors. As part of these measures, the company emphasizes the use of proper documentation of all the processes along with revision control to maintain the accuracy of the selective information associated with the processes. Such measures are quintessential in cost savings and implementing overall quality control. For this, the company was awarded the ISO 90012008 quality certification on 22nd July, 2008 (Quality).The company strives to ensure that the identification, prioritization and management of environmental risks so as to comply with the global standards for environmental good practice. For this, the company was awarded the 140012004 quality certifications (Masafi honored with Environmental doing Certificate 2011, 2012).Masafi has implemented adequate controls for controlling food safety hazards by ensuring that the levels identified are keep within the acceptable risk limits. Due to this measure, Masafi has been quality certified with HACCP since 15ht February, 2001 (Qualit y).With respect to the beverage product lines, the company has assured quality in its products by complying with the NSF beverage quality certification programs. This certification is an international accreditation which is accept by NSF International (Quality).Masafi is a certified member of the Asia Middle East Bottled Water Association (ABWA) which conducts affair tests on the quality of the products, services and systems in accordance with its own model code, FDA, WHO, Codex Alimentarius Standards, and other applicable national norms (Quality).TQM Principles and Quality Philosophies AdoptedMasafi has exhibited a stark adherence to the philosophies of the three gurus of TQM and this is reflected in the high quality levels that have been fall upond by the company. The influence of Deeming is seen in the Companys Quality Philosophies pertaining to its products which bear a significant degree of correlational statistics to the require and preferences of the consumers. Another a rea where this influence is seen is in the management of relationships with the shareholders which the company maintains at highly effective levels. The evidence of the adoption of Deemings quality philosophies is the provision of prompt service to the consumers with the presence of a dedicated staff of sales executives. This dedication to the consumers and the importance given to their feedback forms an integral component of the practices adopted by Masafi (Quality Gurus).SourceThe supra diagram depicts the chain reaction process as propounded by Deeming and this reflects fundamental structure behind the processes being undertaken by Masafi (Quality Gurus).Jurans quality philosophy highlights the inception of the Juran Trilogy which comprises of quality planning, quality control and quality approachs. Masafi has been known to in effect adapt to the environmental changes by integrating its technical as well as non technical manikin in keeping with the current developments being ma de in the environment. Moreover the company focuses largely on the utilization of innovation in the processes as well as its products which is a head outcome of quality control and planning efforts. An apt example of this is the identification, prioritization and management of environmental risks which is done by Masafi to comply with the global standards for environmental good practice. The introduction of the flavored mineral water products by the company has helped the company to broaden its product offerings and has also enabled the company to reach new consumer segments (U.).Crosby highlighted the nonconformance nature of quality measurement where the assurance of quality in the products and / or services should be maintained at zero. There is no scope for marginal defects in Crosbys philosophy. The company strives to achieve this ambitious quality target but it has not been able to achieve zero defects in its processes (Quality Gurus).Masafi has benefited immensely by the ad option of the philosophies and this can be seen in the fact that it had been hold as the top most brands in the beverage segment and the second most popular brand in the non food FMCG category. This accreditation was received in 2010 which further exemplifies the efforts of the organization to maintain high degree of relevancy with the current best practices and standards. It is the adherence to high quality standards and continual innovation which has enabled the company to become a leader in the FMCG sector in the region (Quality Gurus).The barriers faced by Masafi while implementing TQM was the determination of the quality perception of the consumers which is very difficult to comply with on a frequent basis. Moreover the green initiatives undertaken by the Emirati government requires that the products are made in compliance with environmental protection standards. The companys products make use of formative for their packaging and the minimization of plastic usage was a signif icant challenge for the implementation of TQM standards. In order to resolve this challenge, Masafi had to establish new standards for environmental sustainability by initiating recycling campaigns and ensuring minimal wastage of packaging material use for its products (Masafi Quality Gurus).Leadership stipulationMasafis leaders have their own leadership style for leading employees and organization towards the growth of enterprise. The company implemented transformational leadership style wherein the leadership was able to influence its employees for the attainment of goals and keep them by encouraging positive behaviors by the means of sharing organizational vision. The vision and mission of the company has been effectively communicated to all the stakeholders of the company as well as the employees which has enabled them to maintain the required drive for innovating processes and product developments. By inculcating innovative thinking and aligning the processes in keeping with ecological preservation efforts, Masafi has been able to achieve the desired levels of corporate social responsibility and adoption of sustainable business practices. Then impact of the leadership can also be seen in the continual product developments and incorporation of the change elements of the environment which are undertaken in the company. This is not only beneficial for assuring the maintenance and motion of high performance levels by the organization in the respective market. The leadership has also enabled the company to manage the stiff competition in the market which is a common occurrence in the hugely populated FMCG sector (Masafi).Abdul Aziz Al Ghurair is the head of Masafi and he emphasis on the development of the human resources along with the processes of the organization by means of which high levels of excellence may be achieved by the organization. The product mix is also continually updated in keeping with the changes in consumer preferences and the dynamics of the respective target market. The leadership principles of driving change through innovation and sustainable business practices is in line with the principles defined by quality leadership principles. By adhering to strict control measures and quality levels, Masafi has been able to maintain effective relationships with the consumers and this has enabled them to accurately identify the needs of the consumers which in turn has been beneficial in the identification of the current market trends. Hence the efforts of the leadership undertaken by Masafi are reflective of the principles established by quality leaders (Chairmans Message).Masafis leadership is indicative of the following aspectsThere is adequate level of awareness with respect to the roles and professional obligations of the employees and this helps the management to devise develop strategies.New trends are identified for enabling the organization to achieve new heights in business excellence.A sense of ownership, accou ntability and ownership is inculcated in the workforce.Adequate training and development measures are provided to the employees by means of which they are enabled to comply with the constantly changing external as well as internal environment of the organization (Chairmans Message).Employee Involvement StatusMasafi exhibits a high level of employee involvement which has enabled the reduction in long term costs being achieved over environmental cost mechanisms. The involvement has also been beneficial in facilitating consistent, effective and efficient internal trading trading operations in the company. This adherence to the environmental standards has also enabled the company to sustain favorable working environment which is quintessential in assuring the presence of the required drive in its human resource. This is reflective of the concepts adopted by Masafi for ensuring a highly motivated workforce. The needs of the employees are duly addressed and the policies as well as the changes are duly communicated to the employees, by means of which the employees are able to dedicate their efforts in alignment with the objectives and vision of the company (Masafi).Masafi has employee strength of 1000 employees who are dedicated completely towards the achievement of the desired levels of achievement. The company always conducts an evaluation of the needs of the employees by obtaining feedback from the employees by conducting discussions with the employees. The discussions also enable the employees to express their needs in a better manner and this is highly beneficial in designing training and development modules at the organization (Masafi).Based on the findings obtained in the discussion rounds, the company ensures that the employees are provided with adequate opportunities for undertaking training and development with respect to their roles and responsibilities in the organization. The most appropriate evidence of this measure is the adaptation of the company to environmental changes with heighten performance levels being achieved after every adaptation. Moreover the involvement of the employees in the green campaigns and initiatives is a direct outcome of the companys consideration for the needs of the employees pertaining to empowerment and involvement in the activities of the organization (Masafi).The companys focus on the needs of the employees has a direct impact on the decision process wherein the employees are encouraged to provide their function by means of which a comprehensive outcome may be achieved in an effective manner. wedded the short time duration for incorporating the environmental changes into the processes of the company, Masafi ensures that these implementations are done in a highly effective manner so as to prevent the loss of leverage in the highly competitive FMCG market (Masafi The Place).Customer Satisfaction StatusBeing an FMCG company, Masafis consumers comprise of all population levels with specific segmen ts being target separately with the companys consumer oriented offerings. The main emphasis made by the company is in the bottled water segment wherein it has differentiated its target segments on the basis of their requirements. For example, people associated with sports and intense physical activity requires more than on the button plain water to be provided to them. In keeping with this need, the company has devised vitamin enriched water products so as to provide this consumer segment with the require characteristics that are expected from them from a water product (Masafi).For obtaining consumer feedback, Masafi has implemented various talk mechanisms. By ensuring the acquisition of feedback from the consumers, the organization strives to develop and maintain a consumer friendly environment in the company. In this regard, Masafi assures the provision of prompt service to the consumers with the presence of a dedicated staff of sales executives. Apart from this, the company has also provided a toll free number which can be accessed by consumers 24 x 7 for any enquiries or correspondence which they desire to communicate to the company. This number is displayed on the companys website as well. In keeping with the growing ICT infrastructure and capabilities in the region, the company has established a feedback gateway in the form of an email id which can be used by consumers to communicate with the organization. The customers feedback is obtained with different techniques such as on-line Survey, Social Media and Feedback Forms. (The copy of the feedback medium is provided in Appendix A)These feedbacks are highly beneficial in implementing changes in the products so that they may be aligned with the needs and preferences of the consumers. It would also enable the company to eliminate possible bottlenecks in the process which would be beneficial in reducing delivery multiplication and ensuring higher quality levels to be maintained in the companys processes (M asafi).Masafi ensures the acquisition of consumer trends by conducting market analyses and evaluating the feedback obtained from the consumers for ensuring that they are in compliance with current standards and practices. Moreover they evaluate new technologies which can be used in the companys infrastructure (Masafi).ISO CertificationISO ensures the convey of art specification for goods practices, services and products which facilitates effective and efficient working environment to industries. Masafi has been provided with ISO certification in keeping with its processes and products. It has been accredited with the following ISO certificationsISO 90012008 quality certifications awarded on 22nd July, 2008.140012004 quality certificationsThe steps for obtaining and ISO certification are as followsEstablish Implementation TeamStart ISO awareness ProgramsProvide TrainingConduct Initial Status SurveyCreate a Documented Implementation PlanDevelop Quality Management System Documentation Document ControlImplementationInternal Quality AuditManagement Review uninterrupted ImprovementCertification and RegistrationPre-Assessment AuditSource (14 Steps to Implementing ISO 9001 Quality Management System)The following are the benefits gained from ISO 9001 certificationThe needs of the consumers are met effectively and in keeping with current standards.Adequate opportunities are provided for change magnitude revenue generation.Quality of the products / services is enhanced.Customer satisfaction levels with products are increased.It offers adequate possibilities to understand, document and communicate company process.It enhances the development and maintenance of professional culture in the organization and also develops employees morale.The uniformity of organizational operations is enhanced substantially.Emphasis is maintained on the recognition of quality at international level and the achievement of business excellence.It enables cost savings due to minimization of waste , optimization of the resources and increase in the efficiency of the overall processes (Top 10 Reasons Why You Need ISO 9001 Certification).Continuous Process InvolvementContinual process approach is the expose to ensuring the survival of an organization in the competitive market. Products and services change with time in order to successfully meet the needs of the consumers and to be in compliance with the market dynamics. Masafi applies three diaphysiss of quality management peckers sextette SigmaThe six sigma tool provides the means to minimize errors in the issue process by ensuring the existence of 1 defect per million units produced by the company. By using this tool, the company has been able achieve greater market share and has been able to achieve higher quality standards in the products. It is this aspect that has enabled the company to achieve the top most position among the organizations in the FMCG sector. This tool also enabled the introduction and maintenance of green concepts in the production process (Lean Six Sigma An Overview).The following diagram represents the six sigma process adopted by Masafihttp//csqa.info/files/six-sigma-dmaic.gifSource http//csqa.info/files/six-sigma-dmaic.gifstatistical Process ControlStatistical Process Control is the quality control method which uses a statistical method for the monitoring and controlling process. These ensure that minimal wastage is incurred in the process. The benefit obtained by the company from this tool can be seen in the recycling efforts of the company by means of which the packaging material of its products are retrieved from the market and reused to prepare new packaging utilities. This has enabled continuous process improvement in keeping with the quality specifications required to be adhered (Introduction to Statistical Process Control Techniques).The following is a representation of the SPC process followed by Masafihttp//www.moresteam.com/toolbox/pics/28.gifSource http//www.mor esteam.com/toolbox/pics/28.gifTotal Quality Management GuideTotal Quality Management is a set of practices put in place throughout a company that are gear to ensure the organization consistently meets or exceeds customer requirements. It enables the company to implement quality measures not only in the processes but it are also applied to the management of productivity in the workplace. The benefit of this tool can be seen in the manner in which the human resources are provided with adequate involvement opportunities which not only serve as a viable motivation tool but it also enables better quality to be maintained (Total Quality Management).The following is a representation of the TQM followed by Masafihttp//www.transtutors.com/Uploadfile/CMS_Images/24944_Quality%20Improvement%20Flowchart%20in%20TQM.JPGSource http//www.transtutors.com/Uploadfile/CMS_Images/24944_Quality%20Improvement%20Flowchart%20in%20TQM.JPGMasafi uses SPC as the quality measurement tool to reduce the wastage of packaging materials and for ensuring optimal utilization of the available resources, and in turn contributing to ecological preservation. It uses statistical methods for the monitoring and controlling process (Introduction to Statistical Process Control Techniques).The barriers faced with respect to the implementation of this tool areThe lack of availability of adequate information on quality is one of the main barriers to the implementation of the tool.The tracking of the packaging material and the extent of recycling of the materials is an exhaustive process marked by the possibility of errors in the data obtained (Introduction to Statistical Process Control Techniques).ConclusionMasafis adherence to high quality global standards has been the primary reason behind the immense success of the organization. This has also enabled the organization to retain its existing consumer groups while generating new consumers in keeping with its wide range of product offerings. The efforts of t he company to continually develop and improve its processes is one of the most significant undertakings of the company to ensure the maintenance of high levels of quality not only in its products but also in its services.RecommendationsMasafi should adopt new programs for the improvement of quality with utilization of existing tools, system, terms and conditions.There should be a provision for the sustenance of an improvement framework for the sustainability of which would inculcate the continuous processes and encourage new ideas.Data collection should be done by an exclusive team developed by the management of the company for ensuring that the quality measures are monitored in an effective manner.Employee participation should be encouraged in order to assure that the productivity levels are maintained relatively high as this would enable high quality standards to be implemented.The quality should also be implemented in the supply chain network so as to ensure faster delivery time s of the products to the market.The company should devise new standards when introducing innovative products in the market in keeping with the exact specifications of the product.The company should ensure the maintenance of an unbiased feedback mechanism as these feedbacks are crucial for the improvement process undertaken Masafi.The data collection, evaluation and monitoring system should be automated in order to minimize the incurrence of human errors in the quality verification process.The strategies pertaining to the quality implementations should be revised in such a manner so that the current policies are not drastically affected by it.The company should ensure that the quality inspections are conducted by third part accreditation units as it would reveal a clearer perspective of the scenario.

The History And Role Of External Auditors Accounting Essay

The History And Role Of External studyors report EssayThe first part of the assignment will look at the role of the offside(a) tenders, and the taradiddle of domiciliatevasing will be briefly discussed. Then the plump for part will look at contrivance, its definition, examples of fake and the implications of mockery.Then finally before concluding the impact of supranational Auditing Standards on orthogonal inspectors will be discussed.According to Arens et al. (2003) the auditor is responsible for planning and achieveing the audit to obtain presumable self-reliance almost whether the fiscal argumentations be free of material misstatement, whether this is ca employ by break or ruse. They as well as state that because of the constitution of the audit evidence and the dis short- diversify caseistics of fraud, the auditor is able to obtain reasonable but non absolute sureness that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatement, whether ca utilize by errors or fraud, that are not material to the financial statements are detected. (Arens et al., 2003)Mclnnes and St even soson (1997) stated that even though the law doesnt identify the detection of fraud as the primary objective of the international audit, the habitual public perceive the a course auditor as being the main defence against corporate fraud. collectible to the nature of auditing and its inherent limitations, fraud is difficult to detect for many reasons. First it female genital organ be pull by people who are familiar with accounting procedures and burn cover it up. According to the APB (1995) auditors simply do not possess all the necessary skills to detect fraud. Wells (1993) explains that at that place is a built in conflict since the auditors have to investigate people who indirectly hired them, the upper counsel. Monroe and Woodliff (1994) take in how the abil ity of the external auditor to detect fraud has come under increasing scrutiny and auditors are under bulky pressure to accept legal responsibility for detecting material fraud.Glover et al. (2006) propose that the external auditors rely on internal auditors to different extents depending upon task subjectivity. And they go on to counsel that the external auditors are hesitant in several(prenominal) settings to rely on internal auditors work. Gramling et al. (2004) clarify that because reliance on internal audit can affect nature, timing, and extent of the annual audit program, discretion should be utilised when determining if reliance on internal audit work will increase the efficiency of the audit, yet not compromise quality.Carcello et al. (2005) suggest that internal auditors interaction with audit endowtees has significantly increased since SOX. External auditors, on the former(a) chip in, are not able to embed themselves as deeply within their clients daily operations. E xternal auditors alike have trammel exposure to the client compared to internal auditors because their role is typically performed during only a few months of the year.Smith et al (2005) explain that in the Statement on Auditing Standards (SAS) no(prenominal) 99 by AICPA, it is stated that because fraud is normally concealed, material misstatements due to fraud are difficult to detect. This hints that auditors require to consider events that indicate the existence of incentives/pressures to perform fraud, opportunities to carry out the fraud or attitudes/rationalisations to justify a fraudulent action. These are referred to as fraud risk factors and are identified in the fraud trigon.Smith et al (2005) also suggest that because auditing poses effectiveness risk factors for auditors, the assessment of the risks of errors and fraud are vital when planning an audit.In making risk assessments for fraud, auditors should retain in mind that fraud typically includes three character istics, which are identified as the fraud triangleThe Fraud Triangle (by Ilter, 2010)Montgomery, et al. (2002) explains that three conditions are generally present when fraud occurs, these areIncentive/ thrust Pressures or incentives on management to materially misstate the financial statements, Fraud TriangleOpportunity fate that provide an opportunity to carry out material misstatement in the financial statements,Attitude/Rationalisation An attitude, character or set of ethical values that allows angiotensin-converting enzyme or more individuals to knowingly and intentionally commit a dishonest act, or a situation in which individuals are able to rationalise committing a dishonest act.Understanding and considering the likeliness of fraud in the context of these three conditions will enhance the evaluation of information closely fraud (Montgomery, et al., 2002). This will provide the auditor with more professional scepticism when assessing fraud risk. Auditors are advised to co nsider the clients receptiveness to fraud, regardless of the auditors past experience with the client or earliest assessments about managements honesty and integrity (Heim, 2002).HistoryThe demand for both external and internal auditing is sourced in the need to have some means of independent verification to reduce record- nourishmenting errors, asset misappropriation, and fraud within production line and non-business organisations.The origin of auditing goes back to times scarcely less remote than that ofaccountingWhenever the advance of civilisation brought about the necessity of one man being intrusted to some extent with the property of another, the advisability of some kind of bring out upon the fidelity of the former would become apparent. (Mautz Sharaf, 1961)The purpose of an external audit has been viewed as a public return since the 1800s (Langenderfer, 1987). This role was further confirmed during the 1930s when the US Securities and Exchange Commission was formed to monitor the profession process after the crash of 1929. Wallace (1987) and Watts and Zimmerman (1986) have described the auditor as an economic agent who serves as a monitor and a form of insurance for investors and regulators. In other words, according to agency theory, auditors play a key role in the relationship between owners and their representatives both the board of directors and management.Wallace and Parker (1991) point out that by 1948, fraud and error detaction was ranked as a lesser audit objective. They also describe how the audit counselling has changed, they state that because auditing has moved away from the audit of persons to the audit of financial statements, it does not test to detect corruption but to lend credibility to financial statements. (Wallace and Parker, 1991)According to Lee (1986), the main reasons for the change in the audit objectives include the increased awareness of the needs of capital market participants for independently substantiate rep orts and the increased acceptance by familiarity management of its responsibility for the prevention and detection of fraud and errorFraud(Definition and examples)DefinitionFraud can be described as a crime of obtaining money or some other benefit by deliberate deception. In auditing, fraud occurs when a misstatement is made and there is both the knowledge of its falsity and the intent to deceive. Vanasco (1998) explained that fraud includes intentional deception of irregularities and illegal acts. Alleyne and Howard (2005) suggested that fraud include intentional deception, cheating and stealing.There are two types of fraud in auditing, namely misappropriation of assets (defalcation) and management fraud (Arens et al., 2008). Misappropriation of assets, commonly termed as employee fraud, is characterised by assets being stolen from the company (Albrecht and Romney, 1986). Management fraud the second type of fraud is essentially fraudulent financial reporting or misapplication of accounting principles.Palshikar (2002) describes how fraud is amongst the most serious corporate problems and challenges in todays business environment. He also goes on to suggest that fraud is a dominant white collar crime in todays business environment, and that amongst many businesses and government organisations, financial services experience different kinds of fraud.Examples of FraudThere are many examples of fraud across the world, often(prenominal) as WorldCom, Enron, Satyam, Xerox and Waste management.But for the purpose of this assignment I will only focus on WorldCom. One of the boastfullyst frauds in corporate history, $11 billion. (Teather, 2005)Trouble began at WorldCom when they failed to meet the revenue expectations communicated earlier to the investment conjunction. In 2004, the CFO p tripleted guilty stating that he and the CEO met concerning the problem. The CEO refused to meet with the investment community to announce the shortfall. Rather, the CFO said he w as instructed by the CEO to fix the problem.Allegations are that the CEO was keenly aware of the likely impact on share price and was more concerned about $ cd million he had personally borrowed from WorldCom secured by WorldCom stock (Padgett, 2002).Over a five-year period, accountants at WorldCom systematically change records, often after the books were closed, to meet analysts expectations. According to the WorldCom indictment, CEO Ebbers, CFO Sullivan and others created a process called close the breach which identified improper accounting adjustments and then instructed staff to carry out the manipulations. Initially reserves were used to absorb expenses. When the reserves ran out a variety of accounting frauds were used to enhance revenues and decrease expenses. contrary Enron, this did not involve manipulation of complex accounting rules, but rather a straight-forward capitalisation of expenses. history managers were given promotions, raises, and made to feel responsible f or the likely collapse of the stock price if they did not parry the books (Pulliam, 2003).The WorldCom corporate culture encouraged unethical behaviour both by appealing to individuals sense of promoting the great common good for the workers, shareholders, and community and by raising fears of losing their jobs if they did not comply with requests to falsify records.WorldCom staff knew it was amiss(p) and went along with the schemes anyway (Pulliam, 2003).Again, an individual, Cynthia Cooper, blew the whistle to the audit committee and started the resulting disclosure of the fraudulent financial practices (Ripley, 2002).Following WorldComs unsuccessful person and scandals, studies have demonstrated that BernardEbbers and Scott Sullivan, the CEO and CFO of the organisation at that time, had created an organisational ideology, or culture, in which leaders and managers were not to be doubted or questioned (Scharff 2005).Rezaee (2002) determines how CRIME can be used to explain fina ncial statement fraud. down the stairs is a model of CRIMESource Rezaee (2002)Cooks, in most of the cases, are the people who participate in financial statement fraud, these can be senior management such as the Chief executive Officer (CEO) or Chief Financial Officer (CFO).Recipes are fraudulent schemes, which the management of the companies have used for their cooking. These can be Improper Related-Party Sales Transactions, Illegitimate Sales Transactions or Side Agreements. (Rezaee, 2002)Incentives are the typical reasons and motivations why companies and their cooks have engaged in financial statement fraud. These can range from the company facing economic pressure to achieve targets, show steady growth and improve performance to keep investors happy, the auditors trying to retain their top clients and executives bonuses tied to company performance. (Rezaee, 2002).Monitoring- responsible corporate governance and the presence of capable and effective internal control systems are the most important factors in preventing and detecting financial statement fraud. This can include friendly relations between the CEO and the owner of the company or the board. (Rezaee, 2002).Rezaee (2002) also stated that external auditors have a significant role in monitoring the company. But the external auditors ability to detect fraud is somewhat limited to the extent of internal control system of the company. prohibit Results- financial statement fraud always has consequences, even if it is not detected. (Rezaee, 2002).Implications of FraudSince the collapse of some large firms, including WorldCom, Enron and others, many considerations were brought up, includingThe regulation of auditors- self-regulation and peer reviews simply not enough. (Enron, 2002)Elimination conflicts of interests in accounting firms (Enron, 2002)Compulsory revolution of auditors- most companies had been using the same auditors since their establishment, for example Enron was audited by Andersen since i ts establishment in 1983. (Enron, 2002)Taking these considerations into account in 2002, Sarbanes-Oxley Act was established in the US to introduce major changes to the regulation of corporate governance and financial practice. This legislation impacts corporate governance of public companies, affecting their officers and directors, their Audit Committees, their relationships with their accountants and the audit function itself. The act states that the lead audit or coordinating partner and the reviewing partner must rotate off the audit every five years.Brody et al (2005) clarified that the Sarbanes-Oxley Act was put in place by the US to dish up regain public confidence and to prevent future scandal. The ultimate goal was to improve the quality of external audits. The Sarbanes-Oxley Act has redefined the role of both auditors and corporate executives.As a result of fraudulent activities occurring in Enron, WorldCom and other companies, the Sarbanes-Oxley Act of 2002 has required t hat internal controls be reviewed and that adequate fraud detection and prevention systems be enforced (Albrecht et al., 2009). This suggests that fraud detection must be high on the auditors agenda.In 1988, SAS No. 53, The Auditors Responsibility to mark and Report Errors andIrregularities, was introduced and held the auditor responsible for detecting errors and irregularities that materially impacted on the financial statements. However, Moyes and Hasan (1996) argued that negligible perplexity was given to the auditors qualifications, particular organisational factors and audit procedures that could be very important in the detection of fraudulent financial reporting.Then SAS No. 82 Consideration of Fraud in a Financial Statement Audit was implemented in 1997, and stated that the auditor is .to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud (ASB, 1997). SAS No. 82 provided guidance on how the auditor should achieve this by looking at areas and categories of heightened risk of fraud, how the auditor should respond, the evaluation of audit test results as they relate to the risk of fraud, and the communication about fraud to management, the audit committee and others.Gramling et al. (2004) suggest that reliance on internal audit has taken on increased grandness in todays auditing environment, since internal and external auditors have become more aligned and developed deeper relationships since the passage of SOX.Moyes and Hasan (1996) cerebrate that the degree of fraud detection was not dependent on the type of auditor, since both internal and external auditors have equal abilities to detect fraud. Moyes and Hasan (1996) also found that organisational success in detecting fraud was significantly enhanced in auditing firms with previous experience in fraud detection than auditing firms with no such history. It was also found that auditors wh o were certified as certified public accountants (CPAs) were more likely to detect fraud than auditors who were non-CPAs. Moyes and Hasan (1996) argued that this software documentation may imply a greater take aim of professional competence in fraud detection. shock absorber of International Auditing Standards on external auditorsThere are different International Auditing Standards, these are issued by the IFAC- International Federation of Accountants and the IAASB- International Auditing and Assurance Standards Board. (Vanstraelen et al, 2009)The main role of International Auditing Standards is to provide a common filth and guidelines for good practice. These international standards on auditing aim to achieve uniformity and aim to generate a level of confidence in the audit.There are many benefits of developing and enforcing international standards on auditing, the major one is the that there will be no difference in the purpose of an audit, sources of auditing standards, legal liability, ethical standards or the responsibility for the detection of fraud.A standardised audit will make give the reader of audit reports more confidence in the auditors opinion, it will make the comparison of audited international financial statements easier. The standardised audit can also promote incentives to develop and broaden the set of international auditing standards.On the other hand there are some issues with international standards on auditing, main ones include the need to consider local anaesthetic laws, this can be controversial because the local standards will move away from the common standard setting. This can lead to some countries having higher standards of regulation than others.ConclusionThe Sarbanes-Oxley Act broadens and deepens sanctions and penalties for unethical management behaviour. The Sarbanes-Oxley Act also calls for much greater focus on internal controls by senior management. Internal control systems, including IT controls, can help reduce the opportunity for fraudulent or unethical behaviour but cannot eliminate it in a world where nearly 50 percent of large corporations still use spreadsheets in some aspect of financial reporting (Hackett Group, 2004).I think that the international standards on auditing did not have much impact on auditing in the beginning. But now in recent times it has been found that it has had a great impact on auditing, especially external auditors and can be proved in the way in which it has shifted its standards to more up-to-date versions due to major frauds across the world. This now helps improve the way auditing is performed, it helps auditors perform their audit in a professional manner and gives them stricter guidelines.

Role of Dietary Intervention in Ameliorating Disability

Role of victualsary Intervention in Ameliorating checkThe Role of dietetical Intervention in Ameliorating Disability experience by six-fold induration PatientsMark M. MakarHypothesis Diet alteration can remarkablely repair deterioration and quality of bread and butter in trey-fold induration patients.Abstract (word count 213)Hypothesis Diet variety can significantly correct disability and quality of life in threefold induration patients.Methods The gin millMed database was looked on January 18, 2017 to identify studies relevant to this review. The database search combine shapes from three themes 1) bigeminal induration patients 2) dieting and 3) diet qualifying. This search yielded 118 articles for screening, with zero(pre zero(pre no.inal)nal)duplicates. With abstract screening and comprehension criteria, 10 articles were complicated in this final review.Results Modifying the diet of double induration patients can greatly curtail become flat and mode judgely help decrease symptoms experienced during this illness. Replacing backing creature based protein and saturated suety acids from the diet, with political programt-based elections that are high gear in amylum showed noticeable improvement in symptoms experienced by quintuple sclerosis patients. The plant based diet showed a decrease in subversive cells, dam suppurate of the blood brain roadblock, demyelination, as well as axonal and oligodendrocyte injury.Conclusions A variety of dietetic revisions start out been demo to goodly improve quality of life and reduce disability in patients suffering from triple sclerosis. More studies are needed to evaluate the efficacy of dietary intercession with respect to step-down episodes of disability experienced by quintuple sclerosis patients and including diet alteration into the current disease modifying therapies available.Key Words sevenfold sclerosis, diet modification, reviewUltramini Abstract A search o f the PubMed database yielded 10 articles for review. A variety of randomized take holdled trials, cohort studies, case studies, cross sectional studies, and suss outs regarding nonuple sclerosis patients and diet modification to exclude animal protein from the diet and include entirely when a plant based diet, can help to break disability.IntroductionMultiple Sclerosis has an ongoing prevalence of 33% glob ally, with its relative incidence growing in North America and Europe (Evans C et al., 2013). Multiple sclerosis is a chronic rabble-rousing demyelinating disease of the central unquiet corpse. It is the number unity cause of non-traumatic neurodegenerative disability in the young big(p) population, and is twice as uncouth in women as men (Browne, P et al., 2014). The etiology of duplex sclerosis is still unknown that, it is believed to establish autoimmune origins. Patients tend to experience eightfold sclerosis unalikely the most common presenting symptoms inc lude sensory (40%), motor (39%), prolificigue (30%), and visual (30%), and urinary incontinency (17%) a pine with less common symptoms presenting as pain and cognitive downslope (Evans C et al., 2013). The wide array of symptoms experienced in quadruplicate sclerosis has sprung forth an influx of scholarly look into on beneficial disease- modifying therapies (DMTs) and alternative non-traditional methods for treating nonuple sclerosis.Many governments across the world subsidize the current course of field of honor therapies for doubled sclerosis across the world including interferon-beta and/ or glatiramer acetate (Browne, P et al., 2014). There is a considerable degree of variance amongst different levels of income themes in guild with regards to accessibility of government-funded therapies for bigeminal sclerosis (Browne, P et al., 2014). availability of government funded DMTs were accessible to 96% of high-income countries, 45% of lower to middle income countries, a nd n maven in the low-income countries (Browne, P et al., 2014). These surprising statistics aim led to new research development, which focus on new treatment methods for binary sclerosis that cannot only be efficacious, but also be economically accessible for all levels of socioeconomic statuses across the world. There is much speculation regarding cost strength of current treatment regiments for multiple sclerosis with interferon-beta and/ or glatiramer acetate. There is a common consensus that the current platform therapies are not cost effective for the long-term therapy of multiple sclerosis (Bogglid, M et al., 2009).Given the pathology of multiple sclerosis, it is believed that dietary factors play a key role in autoimmune abasement and can induce myelin breakdown in the central neural system by molecular(a) mimicry (Ashtari, F et al., 2015). Multiple sclerosis prevalence is believed to be high in regions furthest away from the equator, however recent research has put to gether that these regions of the world also consume a greater amount of saturated fat and animal protein such as dairy (Swank, R et al., 1990). Diets high in animal protein saturated fatty acids tend to worsen progression of multiple sclerosis and increase regress of symptoms (Hadgkiss, E et al., 2015).It has been proposed that dietary interventions such as low fat, plant-based diet may decrease autoimmune inflammation in the central nervous system and help maintain the protective integrity of the blood brain barrier (Riccio, P et al., 2016). Dietary modifications are thought to be both a cost effective and efficacious treatment option for mitigating symptoms experienced by multiple sclerosis patients such as loss of motor and or sensory function, as well as fatigue (Yadav, V et al., 2016).This newspaper aims to provide a practical overview of recent scholarly literature in hunting lodge to answer the research question Does diet modification significantly decrease the level of disability and improve the quality of life in patients suffering from multiple sclerosis? The review will be head under the hypothesis diet modification can significantly improve disability and quality of life in patients suffering with multiple sclerosis.MethodsArticles astir(predicate) multiple sclerosis and diet modification were searched on January 19, 2017 use the databases Pub Med and Google Scholar. The database search combined terms from three themes 1) multiple sclerosis patients (relapsing remitting multiple sclerosis OR primary progressive multiple sclerosis OR multiple sclerosis OR central nervous system demyelination OR autoimmune encephalomyopathy OR demyelinating disease 2) diet ( provender OR animal protein OR vegan diet OR plant based diet) and 3) diet modification (repast plan OR starch based diet).When searching for articles, screening settings were set to be within 10 years, English language, full text articles, review, meta- epitome, randomized manoeuvre tr ials, and clinical trials. Boolean operators utilise were OR and AND OR was apply to leave off specific terms from the three main themes. AND was used to connect the three themes used in this review. This search yielded 118 articles for screening, with no duplicates. With abstract screening and inclusion criteria, 10 articles were include in this final review.Inclusion CriteriaAll the articles used in this systemic review had to meet the following criteria 1) English 2) patients with multiple sclerosis for at least 6 months 3) diet modification/ assesment or pharmacological treatment as intervention. The term multiple sclerosis was defined as patients showing symptoms for at least 6 months and diet modification was defined as any change in daily feed expenditure.Exclusion CriteriaArticles were excluded from the review if they were publish prior(prenominal) to 2007 and/or were not pen in the English language and/or if patients had any type of prior chronic disease other than multiple sclerosis.ResultsRandomized Controlled Studies In a randomized gibeled test by Vijayshree Yadav et al, 61 patients with relapsing remitting multiple sclerosis were monitored for a one-year period. The participants were at random allocated into devil free radicals Diet group and underwrite group. The diet group was placed on a strict starch plant based diet (potatoes, corn, beans, bread, sweet potato and rice), while the look group was allowed to continue with their usual diet (meat, eggs, dairy products, fish) throughout the teaching. separately participant was sentimented once every three months or the duration of the study during which disability, and fatigue levels were recorded (by the expanded disability status photographic plate, EDSS and fatigue hardship scale, FSS/ modified fatigue impact scale, MFIS respectively). Serum lipide levels and brain magnetic resonance imaging were also recorded at the end of the twelve months. The results observed demonstrate d a significant reduction (pFigure 1 shows a analysis of fatigue improvement throughout the duration of the study. These findings allude that intervention with a plant-based diet does indeed help reduce fatigue in multiple sclerosis patients.Figure 1 Graph of Fatigue Scores as measured by FSS score (A) and MFIS score (B) over a 12 month Time SpanIn a similar randomized control trial by Anja Mahler et al, 18 patients with relapsing remitting multiple sclerosis were randomly divided into dickens groups. The intervention group was started on 600 mg potassium tea catechin capsule per day and the control group received a placebo capsule for 12 weeks. A 4-week period was allotted during crossover to correspond a sufficient wash out period. The results observed determined in that respect was a significant increase in efficiency of muscle operate from 20 (SD= 3) in the placebo group to 25 (SD= 6) in the intervention group (p0.004). This finding suggests that intervention with plant based green tea pull up helps to decrease muscle fatigue in multiple sclerosis patients.age bracket and Cross Sectional StudiesEmily Hadgkiss et al surveyed 2087 patients with multiple sclerosis globally. The comprehensive online survey inquired about dietary habits, quality of life, disability, and relapse rate. Dietary habits were assessed using the Diet Habits Questionnaire (DHQ), baseline quality of life was calculated using the Multiple Sclerosis Quality of Life scale (MSQOL-54), and disability was calculated by using the Expanded Disability Status Scale (EDSS). Results of this study demonstrated that patients who report higher intake of fruits and vegetables and low intake of fats had significantly higher material health scores (PHC) ranging from 54 to 68 (pFigure 2 and Figure 3 shows a brief summary of these results.Figure 2 involve tangible Health Composite by Dietary Factors Figure 3 Mean Mental Health Composite by Dietary FactorsAnother significant finding in this stu dy showed that patients who consumed meat and dairy had much poorer disability scores 624 (pTable 1. The frequency ofmultiple sclerosis disease activeness was also significantly increased in meat and dairy consumers, 309% and 271% respectively (pTable 1 Level of disability and disease activity by dietary subgroupsSoodeh Jahromi et al surveyed the diets of 75 women with multiple sclerosis from Iran. Dietary descriptors were assessed using a 168-item food frequency questionnaire (FFQ). This study found patients whos diet consisted mainly of animal fat (high in animal fats, potato, other meat products, sugars, hydrogenated fats and low in all told grains, spices, and poultry without skin) had higher incidence of multiple sclerosis (OR = 1.99 CI 1.63-2.94 P = 0.04), and patients who had a vegetable based diet (high in green prickly-leafed vegetables, hydrogenated fats, tomato, yellow vegetables, fruit juices, onion, and other vegetables) had lower incidence of multiple sclerosis. (O R = 0.42 95% CI = 0.19-0.90 P = 0.026). These findings suggest an inverse relationship between high amount of hydrogenated fats, green leafy vegetables, fruit juices, and other vegetables and risk of multiple sclerosis.A longitudinal retrospective analysis was conducted by Weinstock-Guttman et al, where lipid levels of 492 multiple sclerosis patients were assessed for one a year time period. The study deduced that change magnitude LDL (pGeeta Ramsaransing et al investigated the levels of 23 dietary nutrients in 80 patients with multiple sclerosis 27 with benign course multiple sclerosis, 32 with auxiliary progressive multiple sclerosis, and 21 with primary progressive multiple sclerosis. The collateral progressive group demonstrated significant decreases in magnesium intake (pIn a cohort study by Mike Bogglid et al, 5583 multiple sclerosis patients in the UK were monitored from whitethorn 2002 to April 2005 in an effort to establish the long term cost effectiveness of current pla tform therapy (interferon-beta and/ or glatiramer acetate) for multiple sclerosis. Following the duration of the study, 49% of patients that were on platform therapy were found to have experienced progressive deterioration in EDSS 2.68 at baseline, 2.90 after one year, and 3.24 after two years (pCase Control StudiesIn a comparable study to Soodeh Jahromi et als work, a cross sectional analysis by Tatjana Pekmezomiv et al was conducted to investigate possible dietary trends in patients living with multiple sclerosis. The dietary habits of 110 multiple sclerosis patients were compared to 110 lusty controls. Results showed that meat intake such as chicken (OR=2.0, p=0.045), honey (OR=2.1, p=0.013), and beef (OR=1.7, p=0.043) was significantly higher in multiple sclerosis patients as compared to healthy controls. Furthermore, the study found that multiple sclerosis patients consumed significantly higher levels of ice cream (OR=0.18, p=0.031) and butter (OR=1.7, p=0.056) in comparison to controls. Table 2 shows a brief summary of these results. These findings suggest that there is a significant association between dietary intake of meat products such as chicken, lamb, and beef, as well as ice cream and butter to the disease in question. This may suggest that remotion or reduction of said food items may be beneficial in decreasing the incidence of multiple sclerosis.Table 2 Consumption frequency of different food groups and food items in MS patients and controlsFereshteh asharti et al conducted a case control study in order to evaluate cows milk allergy (CMA) in multiple sclerosis patients versus healthy individuals. The authors compared 48 multiple sclerosis patients with 48 healthy controls. aft(prenominal) 16 weeks there were no differences in the frequency of CMA between the two groups. Contrary from the results of Emily Hadgkiss et als study, the study done by Vahid Shaygannejad et al, found that there was a higher frequency of dairy products consumed by he althy control individuals (67%, p=0.01) compared to multiple sclerosis patients. These findings suggest that there is no undeviating association between milk consumption and risk of multiple sclerosis development.Discussion This review attempted to answer the question Does diet modification significantly decrease the level of disability and improve the quality of life in patients suffering from multiple sclerosis? The general shared consensus of articles included in this review support the proposed hypothesis of diet modification can, indeed, significantly improve disability and quality of life in multiple sclerosis patients (Hadgkiss E et al., 2015 Jahromi S et al., 2012 Shaygannejad V et al., 2016 Yadav V et al., 2016 Ramsaransing G et al., 2009 Jahroomi S., 2012 Pekmezovic T et al., 2012). However, one article concluded that consumption of animal protein in the form of milk did not increase the risk of developing multiple sclerosis (Shaygannejad V et al., 2016). However, these f indings should not be generalized to the general population as the sample size used was too small and did not represent a true spectrum of multiple sclerosis prevalence across the world. The remaining articles reviewed corroborated that removal of both animal based protein and saturated fatty acids from the diet, and their replacement, high starch, plant-based alternatives, provided improve disability and fatigue in patients suffering from this disease (Pekmezovic T et al., 2012 Yadav V et al., 2016). The plant based, high starch diet (potato and rice) was found not only be an efficacious treatment option for mitigating symptoms experienced by multiple sclerosis patients but is also economically accessible for all levels of society across the world. It is also evident that most clinicians involved in the articles reviewed, found enough evidence in their research to warrant providing advice to patients with multiple sclerosis about the importance of healthy diet modification in reg ards to their coach (Hadgkiss E et al., 2015 Jahromi S et al., 2012 Yadav V et al., 2016 Ramsaransing G et al., 2009).Many of the articles reviewed used a survey platform to assess the diets of multiple sclerosis patients this may have had some effect on the results due to the nature of the retrospective study design used, making way for possible recall bias, hence capableness misreporting of dietary intake (Pekmezovic T et al., 2012 Hadgkiss, E et al., 2015). As well, since umteen of the articles used a food frequency survey approach, it may have restrict the interventions possible with regards to experimenting with different types of foods that may have improved or worsen multiple sclerosis outcomes. A common limitation in this review is that none of the articles inquired about portion sizes of their meals, just food items (Hadgkiss E et al., 2015 Jahromi S et al., 2012 Yadav V et al., 2016 Ramsaransing G et al., 2009 Jahroomi S., 2012). Across all articles reviewed, think a ge of the study population was between 30- 47 years therefore the results of this review may not be true for younger or more fourth-year patients. Many of the researchers in this review found it difficult to recruit many subjects due to health concerns regarding a low protein diet (Hadgkiss E et al., 2015 Jahromi S et al., 2012 Yadav V et al., 2016 Ramsaransing G et al., 2009 Jahroomi S., 2012). It is possible that the results observed with regards to studying the diets of multiple sclerosis patients may have been due to associations with other confounding variables. It is also all important(predicate) to note that given the disabling nature of multiple sclerosis as a disease state, many of the patients may be relying on a caregiver or family member for their meals, which may influence their dietary intake.Limitations encountered in this review include only utilizing articles written within the past 10 years, articles collected from only two databases (PubMed and Google Scholar), and articles were only included only if they were published in the English language.Future research may consider standardizing meal portion sizes during experimentation as various parts of the world have varying standard portion sizes. Future studies should also consider bill for possible supplementation use in the participants such as vitamin and mineral intake. This would help diminish possible confounding variable. Future research may also utilizing experimental analysis encompassing a larger age range. All together, these factors would help encompass a much broader spectrum of patients living with multiple sclerosis.Conclusion In conclusion, diet modification has been shown to be a executable option not only for effectively improving quality of life, and reducing disability in patients suffering from multiple sclerosis, but also in lowering the risk of developing the disease. Evidence showed that removal of both animal based protein and saturated fatty acids from the diet, and replacing them with plant-based alternatives which are high in starch showed noticeable improvement in muscle weakens and fatigue levels. alas we do not have sufficient research that definitively demonstrates that diet modification can be used alone without traditional medication to keep back and/ or treat multiple sclerosis. Additional studies are needed to assess the efficacy of dietary intervention with respect to reducing episodes of disability experienced by multiple sclerosis patients and including diet modification into the current disease modifying therapies available.ReferencesAshtari, Fereshteh, Fatemeh Jamshidi, Raheleh Shokouhi Shoormasti, Zahra Pourpak, and Mojtaba Akbari. Cows milk allergy in multiple sclerosis patients. ledger of research in medical sciences the official journal of Isfahan University of Medical Sciences 18, no. Suppl 1 (2013) S62. PMCID PMC3743324Boggild, Mike., Palace, Jackie., Barton, Pelham., Ben-Shlomo, Y., Bregenzer, Thomas., Dobson, Charles. , Gray, R. (2009). Multiple sclerosis risk sharing scheme two year results of clinical cohort study with historical comparator. BMJ, 339, b4677. http//www.bmj.com/content/bmj/339/bmj.b4677.full.pdf.Browne, P., Chandraratna, D., Angood, C., Tremlett, H., Baker, C., Taylor, B. V., Thompson, A. J. 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Journal of neuroinflammation 8, no. 1 (2011) 127.DOI 10.1186/1742-2094-8-127Yadav, Vijayshree., Marracci, Gaild., Kim, Edward., Spain, Rebecca., Cameron, Michelle., Overs, Shanon., Murchison, C. (2016). Low-fat, plant-based diet in multiple sclerosis A randomized controlled trial. Multiple Sclerosis and Related Disorders, 9, 80-90. DOI 10.1016/j.msard.2016.07.001.AppendixFirst agentPopulationYear of PublicationStudy DesignOutcomeAshtari, F.48 patients with Multiple Sclerosis and 48 healthy patients as control group, mean age 30.7March 18, 2013Case control StudySerum immunoglobulin E levels against cows milk antigen was taken from both groups. Results were very similar between both groups and showed no statistical significance (30.7 6.9 vs. 30.9 6.3 respectively, P value = 0.83)Boggild, M.5583 patients with multiple sclerosis monitored from May 2002 to April 2005 from neurology c linics across the UKAugust 5, 2009Prospective age group StudyPatients received Interferon Beta treatment to determine long term cost effectiveness. Results showed worse disability progression than in the untreated group (deviation score of 113% increase in mean disability status scale 0.28)Hadgkiss, E.2087 patients with multiple sclerosis, mean age 45.5 participated in a comprehensive online surveyMarch 17, 2014Cross Sectional Study