How Sociologists Define Social Control

Sociologists define social control as the way that the norms, rules, laws, and structures of society regulate human behavior. It is a necessary part of social order, for societies could not exist without controlling their populations. Achieving Social Control Social control is achieved through social, economic, and institutional structures. Societies cannot function without an agreed-upon and enforced social order that makes daily life and a complex division of labor possible. Without it, chaos and confusion would reign. The lifelong process of socialization that each person experiences is the primary way social order develops. Through this process, people are taught from birth the behavioral and interactional expectations common to their family, peer groups, community, and greater society. Socialization teaches us how to think and behave in accepted ways, and in doing so, effectively controls our participation in society. The physical organization of society is also a part of social control. For example, paved streets and traffic signals regulate, at least in theory, the behavior of people when they drive vehicles. Motorists know that they should not drive through stop signs or red lights, though some do anyway. And, for the most part, sidewalks and crosswalks manage foot traffic. Pedestrians know that they should not run out into the middle of the street, though jaywalking is fairly common. Lastly, the structure of places, such as aisles in grocery stores, determines how we move through such businesses. When we dont conform to social expectations, we face correction of some sort. This correction can take many forms, including confused and disapproving looks or difficult conversations with family, peers, and authority figures. Refusal to meet social expectations may also result in severe outcomes such as social ostracization. Two Types of Social Control Social control tends to take two forms: informal or formal. Informal social control involves conformity to the norms and values of society as well as adoption of a belief system learned through the process of socialization. This form of social control is enforced by family members and primary caregivers, teachers, coaches peers, and colleagues. EyesWideOpen/Getty Images Rewards and punishment enforce informal social control. Reward often takes the form of praise or compliments, good grades, job promotions, and social popularity. Punishment tends to involve relationships ending, teasing or ridicule, poor grades, being fired from work, or withdrawal of communication. City, state, and federal agencies such as the police or the military enforce formal social control. In many cases, a simple police presence is enough to achieve this form of control. In others, police might intervene in a situation that involves unlawful or dangerous behavior to stop the misconduct and maintain social control.   Alex Livesey/Getty Images Other government agencies, including those that regulate building codes or the goods businesses sell, enforce formal social control also. Ultimately, it is up to formal bodies like the judiciary and penal systems to issue penalties when someone violates the laws that define formal social control. Updated  by Nicki Lisa Cole, Ph.D.

Ethical Dilemma in Counseling Free Essay Example, 750 words

The counseling profession entails challenging experiences that one has to master or undergo to become a competent and effective practitioner. The challenges related to counseling attribute to the great diversity and the fact that counselors are limitless and supposed to handle people from different backgrounds with no discrimination. The challenges complicate more when a counselor has different cultural beliefs and orientations from the clients. Manipulating situations and responsibilities to adhere to acceptable codes of ethics constitute the greatest challenges. However, long experience in counseling provides significant skills with which competent counselors overcome otherwise challenging situations. New counselors tend to face uphill tasks in handling certain situations, especially when faced with circumstances that require deep reasoning to remain within the contexts of ethical codes of conduct (Ungar, 2011). The following is a presentation of a case of counseling that resulted in a serious dilemma to a new counselor, who eventually managed to overcome the challenge. The dilemmaAs a new counselor in the field of counseling, I come from a community that recommends and gives great respect to human sexuality. Males should not listen to narrations about females sexuality; neither should females listen about issues of males sexuality. We will write a custom essay sample on Ethical Dilemma in Counseling or any topic specifically for you Only $17.96 $11.86/page The challenging situation occurred when presented with 18 years old girl who was a victim of sexual abuse. Unfortunately, the girl belongs to a community that encourages discussions about sexuality with no limit.

Essay on Guns and Teen Violence and Death - 2165 Words

Each year, guns end the lives of thousands of young people. Families and friends are left to cope with the loss of a life lived and to have a future overshadowed by the violence. Nearly 80% of all teenage deaths are the result of violence like homicides, suicides motor vehicle crashes and other unintentional injury( â€Å"Risk and Protective†).Teenage violence has gone up almost 300% in the last thirty years (â€Å"Teenage Violence in America†,1) and it is still rising. In 1998, among youth ages 10 to 19 in the United States, there were 2,601 homicide deaths, and homicide was the second leading cause of death for the age group (â€Å" Youth Violence Statistics†). Also in 1999, 1,763 youth under 18 were arrested for homicide in the†¦show more content†¦Communities can create opportunities for youth to participate in activities where they have choices, decision-making power, and shared responsibility. Such experiences help them to develop new skills, increase self-confidence and offer a chance to make a difference (â€Å"Risk and Protective†). The next level is Family level factors. It as been proven that children or youth that have been physically abused or neglected are more likely than other children to commit violent crimes (â€Å"Risk and Protective†). Research has determined that family dynamics and parental or caregiver involvement are significantly correlated with an individuals propensity to engage in violent behavior (â€Å"Risk and Protective†). A lack of parental interaction and involvement increase the risk for violence (â€Å"Risk and Protective†). The last level is Individual Level Factors. The Individual level factors are identified as those behaviors or characteristics that affect one person’s risk of, or resistance to, potentially engaging in violent behavior ( â€Å"Risk and Protective†).Other research indicates that there is strong evidence for the co-occurrence of mental health disorders, such as depression, and among children or youth with antisocial or delinquent behavioralShow MoreRelatedInformative Essay: Guns and Teen Violence and Death610 Words   |  3 Pagesof America has an opinion on gun control regardless of their age, race, or religion. From within those opinions arguments are formed. People are arguing about gun control at their jobs, at their schools, and sometimes at their places of worship. On one side of things there are the people that support gun control like certain politicians or political organizations, teachers, police officers, and so on. On the other side of things there are the people that are against gun control, people such as huntersRead MoreThe Issue Of Teenage Gun Violence1320 Words   |  6 Pages 1 Teenage Gun Violence Nicole Minor Union University . Abstract Teenage gun violence is on the rise. Gun violence has become a major problem for America. We have more privately owned guns than any other country. This could be one of the reasons that guns are being used by teens, because of the access they have to guns. The availability of guns to our youth is making the world unsafe. Although lawmakers are working on gun control laws, I wonder is theRead MoreEssay On Teenage Gun Violence1314 Words   |  6 PagesAbstract Teenage gun violence is on the rise. Gun violence has become a major problem for America. We have more privately owned guns than any other country. This could be one of the reasons that guns are being used by teens, because of the access they have to guns. The availability of guns to our youth is making the world unsafe. Although lawmakers are working on gun control laws, I wonder is the problem too far gone. Social Welfare Issue: Teenage Gun Violence Teenage gun violence is caused by individualsRead MoreEssay on Youth and Gun Violence1056 Words   |  5 Pages Youth and Guns Imagine being able to get your hands on a gun in your community with ease when you were younger. Sounds cool right? Well, to some it might and that’s how young children are living in our communities now-a-days. Kids are able to get guns as long as they have parents with guns or the money to buy one. There aren’t enough restrictions on guns who can get a hold of them on the streets and parents aren’t doing a well enough job of hiding their guns from their children. Something needsRead MoreCrime Prevention906 Words   |  4 Pagespast thirty years, gun-affiliated injuries and deaths have increased among youth. Most of the youth involved in accidental shootings and suicides most often acquire the gun from their own home. Hands Without Guns (HWG) was started in 1995 by the Educational Fund to End Handgun Violence, to tackle this growing problem. The mission of Hands Without Guns is to advocate a public health and education campaign to transform attitudes of 12 t o 18 year old youth about violence and gun ownership by emphasizingRead MoreGun Violence : Problems And Solutions1215 Words   |  5 PagesCaitlyn Curran Mrs.Gallos English 3 Honors 2 May 2016 Gun Violence The Problems and Solutions Gun violence has been around for centuries and there have been many mass shootings, homicides and suicides. There is always the argument on â€Å"do guns kill people† or â€Å"do people kill people†? What people really need to be looking at is the problem which is people stocking up on guns and not knowing how to properly handle them and all the mass shootings that are taking place. As a country, people need toRead MoreViolent Video Games are a Key Contributor to Teen Violence in America1186 Words   |  5 PagesViolence or aggression refers â€Å"to any behaviour that demonstrates a malicious intent to harm one another†. Numerous people are being killed and murdered because of the continuous violence happening all over the world, particularly in the United States. According to the World Health Organization (WHO), violence, in general, is among the leading causes of death, and that each year; over 1.6 million people worldwide lose their lives due to it. WHO sta tes that about 8.2% of the world’s population areRead MoreVideo Game : Role Playing And Video Games1256 Words   |  6 Pagesviolent video games. These videos can have material in it ranging from bank robberies, mass shootings, heists, gun violence, etc.. People spend days playing these games and get to into it. These role-playing games with simulated violence and video games are perilous for teens because teens break some minor rules/laws, teens take it too seriously, and the role-playing games simulate real-life violence. The game contains lots of strategy and planning but these things can go too far sometimes which can breakRead MoreGun Control Thesis Statement Essay781 Words   |  4 PagesStatement: Gun control decreases crime. If gun control is regulated, then we will have less crime. Access to firearms makes killing easy, efficient, and impersonal, which increases the lethality of crime. Josh Sugarmann, the Executive Director of the Violence Policy Center has once said, We recoil in horror and search for explanations, but we never face up to the obvious preventive measure: a ban on the handy killing machines that make crimes so easy.†Allowing untrained people to carry guns puts othersRead MoreGangs and Teenage Violence Essay1413 Words   |  6 PagesGangs and Teenage Violence A gang is a group of people who interact among themselves. Teen violence is contributed to these gangs. Most gangs claim neighborhoods as their territory and try to control everything inside that territory. This kind of antisocial behavior is a major problem in American Society. Gang members are typical members of the same ethnic group. Fear and hatred for people of another race is called xenophobia. People who are victims of racism are often racists

Do You Think Violent Video Game Exposure Effect The...

Do you think violent video game exposure effect the behavior of children? Introduction Studies show that exposure to violent video games affects the behavior of children.Some have vandalized, beat someone up, took part in bullying someone.As many as 97% of US kids age 12-17 play video games, contributing to the $21.53 billion domestic video game industry. More than half of the 50 top-selling video games contain violence. Violent video games have been blamed for school shootings, increases in bullying, and violence towards women. Critics argue that these games desensitize players to violence, reward players for simulating violence, and teach children that violence is an acceptable way to resolve conflicts. Video game advocates contend that a majority of the research on the topic is deeply flawed and that no causal relationship has been found between video games and social violence. They argue that violent video games may provide a safe outlet for aggressive and angry feelings and may reduce crime. Body Paragraph Sales of violent video games have significantly increased while violent juvenile crime rates have significantly decreased.Total US sales of video game hardware and software increased 204% from 1994 to 2014, reaching $13.1 billion in 2014, while violent crimes decreased 37% and murders by juveniles acting alone fell 76% in that same period. The juvenile Violent Crime Index arrest rate in 2012 was 38% below 1980 levels and 63% below 1994, the peak year. The numberShow MoreRelatedThe Effect Of Violent Behavior1216 Words   |  5 PagesEverybody knows the effects of violence. The effects of violent behavior are generally bad. The causes are something very little known. Most people say that violent video games and television shows are the source of violence in our society but they are not the only source. There are many theories that try to explain what those causes are. Theories include, biological, macrosocial, and psychosocial. Albert Reis and Jeffrey Roth identify two levels of explanation including the individual, microsocialRead MoreEssay on Numbing Violent Video Games934 Words   |  4 Pages Violent Video Games Did you know that video games aren’t just fun and games anymore? It may be influencing your child to hurt others. Video games are very enjoyable, but they are also very dangerous and unhealthy for children. More than 90% of children and adolescents play video games, the majority of those games contain violent content. However, this does not mean all types of video games are bad and that children will only develop bad habits from playing the video games. Video games can haveRead MoreThe Effects Of Video Games On Society1274 Words   |  6 PagesViolence in video games can affect ones mindset in so many different ways, where we don’t even realize it. For example playing â€Å"Grand Theft Auto† for a few hours will change your mindset. Even though it wouldn’t be in a tremendous way, but for a few minutes your mindset will think, â€Å"This game is so much fun, I want to steal cars, have police chase me, shoot at people, even steal helicopters†. Accor ding to Social scientists in the New York Times, Many studies have shown that this is becoming a majorRead MoreThe Effects Of Playing Video Games On Children859 Words   |  4 Pagesto do that than to play a video game. For as long as I can remember, playing video games has been my outlet to relieve stress. There is something about playing ‘Call of Duty’ and creeping through the battlefields, shooting up enemies, that is relaxing. My fingers, moving a thousand miles a minute, press every button while trying to stay alive. Some may argue that this is not a healthy way to de-stress but as with every thing in life there are positive and negative aspects to it. Playing video gamesRead MoreViolent Video Games And Its Influence On Behavior1187 Words   |  5 Pages The Timing of Violent Video Games and Its Influence on Aggressive Behaviors What images pop up in your head when you hear the word aggression? Have you ever thought whether violence portrayed in different forms of media make people more aggressive? The immediate reaction to such a word is fighting or violence. Many issues are determinants of aggression but media violence has played a huge role in influencing aggressive behavior. Over the past years, aggression has been tied to numerousRead MoreHow to Combat the Effects of Violent Video Games Playing on Children1185 Words   |  5 PagesHow to Combat the Effects of Violent Video Game Playing on Children â€Å"Stay alive at all costs! Kill the bad guys! Head shot!† These are just some examples of the dialogue spoken amongst children who play violent video games such as Call of Duty and Halo. Twenty years ago, this would not be the typical game play dialogue amongst children, but with the surge of popularity of violent video games this is now becoming the norm. Playing these violent video games is just another way to pass time on a SaturdayRead MoreThe Effects Of Violent Video Games On Children Essay1558 Words   |  7 Pages† Studies has shown that children that play violent video games desensitize players to real-life acts of violence, the Journal of Experimental Social Psychology says that it is a reduction in emotion-related physiological reactivity to real violence. It is also proven that people who are desensitized to violence are likely to commit a violent crime of some type. In 2011 there was a study that resulted in the finding of a link between the exposure o f violent video games and an increase in aggressionRead MoreVideo Games And Its Effects On Society1463 Words   |  6 Pages Movies, video games, music and television shows come in different genres. However, depending on age in regards to youth not just anyone is allowed to: watch certain movies, buy just any video game, listen to any music or watch any tv show. Sometimes they can see certain movies with a parent or guardian. Seeing violence in excess causes violent acts to take place in society because it gives ideas to viewers or listeners especially those who are young. This the reason there are ratings for mediaRead MoreMass Media Is An Integral Part Of Everyday Life989 Words   |  4 Pagessocial events. Media also impacts the way children and adolescences understanding of violence, racism, suicide, aggression, and sexual stereotyping. If viewing these portrayals is accepted, then mass media does in fact negatively impact child and adolescent development because of the content displayed on movies, television, and music. Children and adolescents learn to accept and have distorted views of violence, racism, sexual stereotyping, sexual behavior and suicide represented on TV. AccordingRead MoreVideo Games : Video Game Violence Essay1693 Words   |  7 PagesVideo Game Violence Blood and gore, intense violence, strong sexual content, use of drugs. These are just a few of the phrases that the Entertainment Software Rating Board (ESRB) uses to describe the content of several games. The future of entertainment revolves around technology. Along with the evolvement of technology, video games are also changing. More ways of playing violent video games are created each year, but most of us have this question in mind; do violent video games influence people

Management Information System at Dell Free Essays

Management information system involves the information system and the organization. MIS begins where computer science ends. Computer scientists deserve accolades for developing and delivering even more advanced forms of information technology: hardware technology; software technology; and network technology. We will write a custom essay sample on Management Information System at Dell or any similar topic only for you Order Now Yet because no technology implements itself, there is more to MIS than just information technology. MIS has dimensions. The four interrelated dimensions of MIS are as follows: First, MIS involves not just information technology, but also its instantiation; second, MIS involves, as reactive and inextricable elements, both an information system and its organizational context; third, MIS involves information technology as a form of intellectual technology; and fourth, MIS involves the activities of a profession or corporate function which are integral to the essence of what MIS is (Currie Galliers, 1999). Dell Computer Corporation: Company Background Dell Computer Corporation is a major manufacturer of personal computers, computer peripherals, and software. Among the leading producers of computers in the world, Dell sells its products directly to customers through the Internet and mail-order catalogs rather than through retail outlets. The company is based in Round Rock, Texas. At Dell Computers, customers are brought into the product planning and manufacturing processes, with all employees encouraged having contact with customers. Through effective collaboration across boundaries, ideas can be shared about product designs and value propositions. The result is faster and more customer-focused product and service innovation. To produce the capacity for this, considerable attention must be placed on organizational structures, processes, skills and culture. Such elements may need a radical overhaul in established companies (Dennis Harris, 2002). Dell was founded in 1984 by Michael Dell. In 1983, during his freshman year at the University of Texas, he bought excess nventory of RAM chips and disk drives for IBM personal computers from local dealers. He resold the components through newspaper advertisements at prices far below retail cost. By 1984, his sales totaled about $80,000 a month. In April 1984, Dell dropped out of school to launch his company (Ford, Honeycutt, Simintiras, 2003). The new company soon began manufacturing its own IBM-compatible computers under the name PCs Limited. Because Dell sold computers directly to users through advertisements in magazines and catalogs, the company could price its machines lower than those sold through retail stores. Sales reached nearly $6 million during the company’s first year, climbing to $34 million the following year. By 1987, Dell was the leading mail-order computer company in the United States. In that year, it created a sales force to target large corporations and began adding international offices to capture the direct-mail market outside the United States (Ford, Honeycutt, Simintiras, 2003). While the company continued to grow rapidly; Dell experienced a series of setbacks that hurt profits. In 1990, the company began selling computers through retail stores, an effort it abandoned in 1994. In 1991, Dell launched a line of notebook computers, but quality problems and inadequate production planning forced the company to stop selling for a year. In 1994, Dell launched a new line of notebook computers and expanded efforts to increase overseas sales. Dell also began focusing on the market for servers, which used the computers to run local area networks. By the late 1990s, Dell was firmly in place as the world’s number one direct seller of computers. More than 50 percent of the company’s computer sales transactions took place via its website, which generated worldwide sales in excess of $40 million a day (Ford, Honeycutt, Simintiras, 2003). Information Processing Tools Information processing or Data processing is the analysis and organization of data. It is used extensively in business, engineering, and science and an increasing extent in nearly all areas in which computers are used. Businesses use data processing for such tasks as payroll preparation, accounting, record keeping, inventory control, sales analysis, and the processing of bank and credit card account statements. Engineers and scientists use data processing for a wide variety of applications, including the processing of seismic data for oil and mineral exploration, the analysis of new product designs, the processing of satellite imagery, and the analysis of data from scientific experiments (Thierauf, 1978). Data processing is used extensively in business, engineering, and science and to an increasing extent in nearly all areas in which computers are used. Data processing is divided into two kinds of processing: database processing and transaction processing. A database is a collection of common records that can be searched, accessed, and modified, such as bank account records, school transcripts, and income tax data. In database processing, a computerized database is used as the central source of reference data for the computations. Transaction processing refers to interaction between two computers in which one computer initiates a transaction and another computer provides the first with the data or computation required for that function. Most modern data processing uses one or more databases at one or more central sites (Thierauf, 1978). Transaction processing is used to access and update the databases when users need to immediately view or add information; other data processing programs are used at regular intervals to provide summary reports of activity and database status. Examples of systems that involve all of these functions are automated teller machines, credit sales terminals, and airline reservation systems (Thierauf, 1978). The information processing tools that Dell uses include computers, the internet, maps, spreadsheets, models, and databases. For the operational level of Dell, the most appropriate tool for information processing is maps. Through the said information processing tool, decisions on how to operate the organization can be initialized and made. Maps can be used to determine which country/place information will be acquired from, it can also assist in determining the demographic level of people and information will be gathered. Maps can be in the form of charts that can also provide necessary information. The information gathered in turn can assist in helping to decide how an organization will be operated. For the tactical level of Dell, the most appropriate tool for information processing is databases. Through the said information processing tool, the records that can assist in finding out the strength and weakness of the company can be used to determine the tactic that will be used by the organization. For the strategic level of Dell, the most appropriate information processing tool is the internet or World Wide Web. Through the internet, trends and strategies by other companies can be known. After analyzing the trends and strategies used by other companies, an appropriate strategy can be formulated to use by the organization. Inventory control systems Individual businesses need, first and foremost, an efficient inventory control system. This implies the minimum amount of inventory that will provide the consumers with what they need whenever and wherever they need it. Effectiveness of the inventory system means basically having an inventory mix that is most likely successful in satisfying consumer needs (Samli Sirgy, 1995). The inventory control systems used by Dell is up to date and reliable to prevent problems to arise. The inventory system of Dell makes sure that anything the consumer need will be available to them at any given time. It is also what the company uses to know if certain products are still available or misuse of the inventory system may cost problems to the company. Conclusion Management information system involves the information system and the organization. Dell benefits a lot from the management information system. The system helps the company create strategies that will help the company conquer any problems and threats from competitors. The system also assists the company in processing the needed information. Management Information Systems also helps a company to create or update its inventory control system. Recommendations Since the MIS of a company is a vital part of its operations and its survival in the modern world, it must be well updated and it must compete well with MIS’s competitors. The MIS of a company should be created from high standards so that it can be of stiff competition against its counterparts. The MIS system should help the company to achieve its goals and assist the company in reaching its potential How to cite Management Information System at Dell, Papers

culture and conflict Essay Example For Students

culture and conflict Essay The culture of conflict is just as important as the conflict itself. The reasons for conflict and the inner agony of pride are all do to culture. The epic poem of Gilgamesh, and The Odyssey, the story of Genesis have many forms of many conflicts. Cultural conflicts have many different forms, but pride is usually at the root of all of them. The book of Gilgamesh has many conflicts, and battles.Gilgamesh was a flashy warrior and leader that resolved everything with primitive actions. He was a conflict all his own because the towns people didnt like his leadership. His acts of womanizing and mistreating the towns people is what caused this hatred towards him. They all wished for an equal to come.Enkido was a forest man that was an equal to Gilgamesh. He came, and at first wasnt an equal to Gilgamesh, but a rival.Gilgamesh and Enkido battled through the streets of the town. These actions were pride based and human nature must have had an impact. In anything once a leader is challenged he will do anything to keep his leadership and step up to the occasion. In this case, Gilgamesh the leader was challenged. Enkido stood, guardian on the threshold of the martial chamber, To block the way of the king,The aura and power of the wild ox, Gilgamesh,Who was coming to the chamber and take his bride. Stormy heart struggled with stormy heart,As Gilgamesh met Enkido in his rage,At the marital threshold they wrestled, bulls contending:The doorposts shook and shattered; the wrestling staggered.(Gilgamesh_14,15)Once the battle ended, Gilgamesh knew that they were equal.Being the leader that he was, he decided not to be rivals, but be friends.They decide to travel to the forest of Cedars, where they set to challenge the org Huwawa.Enkido doesnt want to proceed with this thought but Gigamesh wants to continue. They show up and battle the superhuman guardian, kill him, cut down the forest, cut off Huwanas head as a trophy, build a raft, and head back to Uruk. The really only cultural experience in this battle isnt just the battle itself, but after the battle when they cut off Huwawas head and made it into a trophy.Making his head into a trophy exemplifies their in their great victory. It demonstrates was gained and shows that they had something to remember it by. The battle wouldnt have gone the way it did without the help of Enkido. The chemistry between the two friends was one of the reasons they won that great battle. Gilgamesh found him and said: Two people, companions, they can prevailto together against the terror.(Gilgamesh_26,27)In the Holy Bible, story of genesis, a lot of conflicts take place, but not a lot of fights. The distinction between conflicts and fight is that a fight is mostly known as a violent struggle with contact, a conflict can be that of a fight but also can be a verbal fight, or just a everyday challenge. Mostly it is god himself that is the main subject of the conflicts.The almighty one he is passionate, yet very mean in some of the decisions that he makes.A lot of people suffered in some of the decisions in what god made. For instance, God created Adam and Eve. God said to both Adam and Eve to not eat from the forbidden tree. They could have anything in the world, but not eat from the tree in Eden. One day as they were enjoying themselves in Eden, a snake came about to Adam and Eve and deceived them into eating the forbidden fruit.Adam and Eve were mistaking that the snake was correct and Eve ate from the tree.God found out and was very upset. The conflict in this matter was the Eve had to be punished.I will greatly increase your pains in childbearing; with pain you will give birth to children. Your desire will be for your husband, and he will rule over you. (Genesis_4:16)The conflict consists in disobeying Gods word. By this conflict taught God the world and the religion if someone does something wrong that they had to be punished to teach them

Analysis Of Financial Information And Risk Factors Of Double Ink Print

Question: Discuss about theAnalysis Of Financial Information And Risk Factors Of Double Ink Printers Limited (Dipl). Answer: Introduction Financial statement plays a very vital role for assessing the financial position and financial performance of the company. Financial position is displayed by the statement of affairs or the balance sheet and the financial performance is given by the statement of profit and loss for the period ending. These financial statements should be prepared and presented in such a manner that the financial position and the financial performance of the company shall be displayed to the users of the financial statements in the true and fair manner. If in any case the financial statements are not prepared in that manner then the chances of having the bad reputation of the company in the market increases and gradually the chances of having the fraud occurrence within the company will increase. Thus, the financial statements are the backbone of the company and it shall be prepared with utmost due care. Through this report, the financial statements and its requirements have been better viewed from the angle of the auditors of the company. Auditors are the persons who certify that the companys financial statements reflect the true and fair view of the financial position and performance of the company. Thus, while conducting the audit, the auditors are required to plan the audit in such a way that no area shall be left and escape without the proper scrutiny by the auditors. The aforesaid duty of the auditor is the major underline objective of the report. For the purpose of the analysis, the company Double Ink Printers Limited has been made available with proper background information and the last three years financial information. In the beginning the executive summary has been detailed giving the aims of the report. Thereafter, introduction has been given about the report. Then the main body of the report has been started with the layout of the plan that the auditors have prepared using the analytical procedures and how the same have affected the planning decision. Secondly, as part of the audit, the risk assessment has been done and two inherent risk factors have been identified from the nature of the operation of the business and it has been explained as to how the risk have affected the risk of material misstatement in the financial statement. Thirdly, the risk factors have been identified which contributes to the fraudulent reporting of the transa ctions and has been explained as to how the risk factors have affected the audit. The report then has been ended with the proper conclusion and recommendation. Audit Planning Double Ink Printers Limited is the company engaged in the business of printing books, magazines and other similar materials for the various industries including the education and publishing, etc. The company prints on the basis of the demand and the order thereby the company receives from the vendor. Before, planning of the audit, the auditor usually applies the analytical procedures. Analytical procedures are the main part of the audit process and it provides the auditor with an understanding of the nature of the business of the company. It helps the auditor to identify the risk areas so as to plan the audit procedures accordingly. The analytical procedure entails the evaluation of the financial information through analysis of the relationship among the various financial matters like sales, profit, etc. As per the International Standard on Auditing 315, the analytical procedures are conducted throughout the audit process and it helps in assessing the risk of having the material misstatements in the financial statements and also helps in knowing and assessing the nature, timing and extent of the audit procedures (ACCA, 2016). Although International Standard on Auditing 315 has described the three stages of the analytical procedures preliminary, substantive and final, but for t he purpose of the report, the preliminary analytical procedure will be detailed. Preliminary analytical procedures of the financial information includes the comparison of the figures of the financial statements for one year with the base year, with the budgets, forecasts and with the company operating in the similar industry (Anastasia, 2015). In the given case, the financial information for the last three years has been given and hence the comparison has been made accordingly. Ratios Double Ink Printers Limited S. NO. Particulars 2013 2014 2015 1 Net Profit Margin Net Profit After Tax 2359190 2291362 2972183 Revenue 34212000 37699500 43459500 Net Profit Margin = 2359190/34212000*100 = 2291632/37699500*100 = 2972183/43459500*100 6.90 6.08 6.84 2 Current Ratio (Current Assets / Current Liabilities) Current Assets 5385938 7509150 9600929 Current Liabilties 3780000 5120250 6397500 Current Ratio 1.42 1.47 1.50 3 Debt to Equity Ratio Total Liabilities 3780000 5120250 13897500 Total Equity 9150000 10783650 12250491 Debt to Equity Ratio 0.41 0.47 1.13 4 Equity Ratio Total Equity 9150000 10783650 12250491 Total Assets 12930000 15903900 26147991 Equity Ratio 0.71 0.68 0.47 5 Interest Expense 84379 83663 808038 6 Allowance for Doubtful Debts 6.23 46.36 4.52 7 Allowance for Obsolescence of Inventory 106312 125876 0 8 Foreign Exchange Loss 38500 49750 0 9 Interest Bearing Liabilities 0 0 7500000 From the above table, these are major areas which require the urgent attention of the auditor while planning for the audit for the year ending 30th June 2015 (Capital Markets Advisory Committee Meeting, 2013). Interest Expense Interest Expense for the year ending 2015 has been increased considerably to 808038 from 83663 in the year 2014. Even After having the high interest cost approximately ten times of the previous year the company has still earned the net profit of 6.84% as compared to 6.08% in the year 2014 and 6.90% in the year 2013. Also the company has recorded Income Tax of 87116 in the year 2015 as compared to 982012 in the year 2014 despite of having the increased net profit ratio in the year 2015. Interest Bearing Liabilities Company has obtained the interest bearing liabilities in the year ending 2015 amounting to 7500000. The reason for having this much of loan is required to be checked in comparison to the earlier interest bearing liabilities which is equivalent to zero. Allowance for Doubtful Debts These have been considerable decreased from 46.32 percentage in the year 2014 to 4.52% in the year 2015. Allowance for Obsolescence Inventory No allowance has been given in the year ending 2015 as compared to 125876 in the year of 2014. Foreign Exchange Loss No foreign exchange gain or loss have been booked as compared to 49750 in the year of 2014. The aforesaid analysis and the results will have the great impact on the planning decisions of the audit. Firstly, the need for obtaining interest bearing loan will be checked as to why the same have been incurred and why the increased cost have been incurred by the company. Secondly how the company has been able to maintain the same net profit ration even after incurring the high interest expense for the year ending June 2015 (Cooper, 2015). The auditor needs to plan the additional audit procedures to check with the proper documents with proper clarifications. Thirdly, the company made the less allowance for the doubtful debts and some doubtful debts have been written back in the year ending June 2015. The reasons for writing back is required to be checked as to what circumstances have led to wrong interpretation of the doubtful debts last year and how the same have been undervalued this current year. Fourthly, why the company has not made any allowance for the obsolete inventory de spite of having the high turnover as compared to the last year of the 2014. Lastly, as per the Accounting Standards, the company is required to account for gain or loss on foreign exchange. In the current year 2015, it depicts that the company has not entered into any foreign currency transactions. Thus, in this manner the results of the preliminary analytical procedures have greatly influenced the planning decision of the auditor. Inherent Risk Factors Audit risk plays very important role in the process of audit and without considering the same audit cannot be effectively completed. There are three types of audit risk Control Risk, Detection risk and the Inherent Risk. In the given case study, the inherent risk is required to be considered and discussed as to how the risk will affect the material misstatement in the financial reporting level. Company - Double Ink Printers Limited since its inception has been following the defined internal control processes and procedures and has the following inherent risk factor that has been arisen from the operations of the company. The company has been valuing its inventory on the average cost basis. Average cost method averages the prices and value the inventory on that basis. In this case even if the purchase price of the item is high, the value of that item will be less because it has been valued on average cost basis (Gary, 2017). Through this the company have been disclosing the inventory at lower of the cost and thus reducing the profit and the current ratio. But with the stipulation made by the BDO Finance from whom the company has obtained the loan, Board of the company decides to value the inventory at the FIFO basis rather than the average cost basis. This depicts that this inherent risk factor will always contributes towards the risk of having material misstatement in the financial reporting level. Second major risk is that the company has acquired the business of the company Nuclear Publishing Limited and also the copyright of having the medical text books. With the introduction of the new theory, the text books of the Nuclear Publishing Limited will become futile and hence there will be the high chances of having the high obsolete inventory. Therefore, the above two factors have pure chances of having the material misstatements at the financial reporting level. Fraud Risk Factors And Its Impact On Audit The management is held responsible for prevention and control of Fraud Risk factors in the organization and its financial reporting. The auditor should consider the presence of risk factors if exist at the time of planning of the audit so that the auditor can give fair opinion and his opinion is not deceptive. Auditor has to take into consideration about two types of fraud risk factors which are present in the organization like fraud factors by fraudulent financial reporting and fraud by misstatement of Assets (Weiss, 2014). In the given case of DIPL, the fraud factors that arising from fraudulent financial reporting which an auditor should consider are as follows:- Excessive Pressure on Employees :- With the implementation of new IT Software in DIPL without proper testing and reconciliations, the situation of fraudulent financial reporting increases. The IT Manager, Any Rogers was under extreme pressure to implement and go live with new accounting system and this pressure and high expectation from Board of the company can lead to high changes to frauds and wrong reporting with new accounting system. High Expectation from Outside Party:- In the year 2015, DIPL has taken a loan financing from BDO Finance of $ 7.5 million with a condition that the DIPL will maintain the Current ratio of more than 1.5.:1 and Debt Equity Ratio will not reach and exceed from 1:1 otherwise the DBO Finance will rolled back the funds ploughed in. This particular situation creates the high chances of Frauds at the level of Financial Reporting in DIPL. Effects Of Frauds Risk Factors On Audit The above factors impact the conduct of audit and the auditor has to remain cautious while doing audit about the above factors identified as fraud factors. The factors will enhance the working of the Audit team in the following manner:- The audit has to take big sample size for collecting accurate date and results from their audit. The auditor has to consider the high chances of instances of collision of the employees in presentation of financial reports. Conclusion And Recommendation Double Ink Printers is the company engaged in the business of printing books, magazines and other similar articles. Although the company has the sound internal control systems and procedures but still there are many risk factors which have contributed towards the material misstatement in the financial statements of the company. Through the analytical procedures, the auditor has been able to find out the areas where his planning decision may be affected and therefore he has to look considerably on the financial statements of the company. Secondly, the inherent risk factors that have been listed and detailed will definitely lead to the risk of having material misstatement of the financial statements of the company and lastly the risk of having the fraud and its underlying factors are so material that the risk factors will affect the audit. To conclude, the company has the inherent risk and has major deviations in the financial information which requires the urgent attention of the mana gement. To recommend, the company shall install such a system in place so as to avoid the factors which have contributed to the inherent risk and fraud and which in turn will affect the financial statements. Company shall install the best software where the intervention of the personal bias may be deleted. References ACCA, (2016), Analytical Procedures, available on https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/analytical-procedures.html accessed on 15-08-2017. Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 16-08-2017. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 16-08-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 16-08-2017. Gary S., (2017), The Importance of Inherent Risk Factors: Auditors Perceptions, Australian Accounting Review, Vol 3, Pp 38-44. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 16-08-2017..