Summary Essay Example | Topics and Well Written Essays - 500 words - 120

Summary - Essay Example a guideline to those who may have developed interest in understanding student’s behaviors, conduct and development patterns while still under the experience of the campus life. The paper mainly focuses on family theories and characteristics based on their evolutionary-life in relation to student’s affairs, practices and mental development (Nilson, 2010). In essence, a doctor attempted to treat a psychiatric patient who failed to respond to services offered until her medical history was traced, and it has been clarified that there is a need to have a glimpse of patient history and absorb her experiences. Another psychological scholar Nilson (2010) illustrates that it is critical to understand the history of anybody suffering from mental disposition before treatment is administered. Moreover, majority of expatriates who are concerned with student affairs often believe in direct observation of patients other than listening to stories. Some theories include Cognitive development theory concerned with psychological issues, it allows for the synthesis of information thus enabling an individual to make a variation from very simple encounters to bigger events. Cognitive theory is mainly used in students to govern moral development. In addition, there is social identity theory that plays a critical role in giving contrast to different memberships that are claimed by an individual within a specific framework of representation. The most common social identities theories include ethnic identity or racial identity. Consequently, there is psychosocial development theory that focuses mainly on ho w a person relates to the social environment. Psychosocial development theory clarifies about the developmental period of a person based on his identity, value, career and family among other elements within the environment. The above article gives an evaluation and comparison of several theories associated with the development of a child. Despite such theories having been developed

Summarise the following papers Essay Example | Topics and Well Written Essays - 5000 words

Summarise the following papers - Essay Example is study by Jere (2004) who sought to review audit failure rates, costs of auditing, audit report research, auditor differentiation and audit quality, big-firm small-firm dichotomy, and the role of audit research in policy making. The paper began with a review of outright audit failure rates. It posited that an outright audit failure occurs when GAAPs are not enforced by the auditor and when an auditor fails to issue a modified or qualified audit report when the circumstances are appropriate. The failure renders the reports misleading to the users. Where does audit failure rate data come from? This question is also answered by Jere (2004) as the paper defines audit failure rate using business failure rates – failures of publicly listed companies. Another audit failure could be observed from consent decrees from the reports of Accounting and Auditing Enforcement Releases (AAER). Further, the paper explains that data for audit failure rates could also be sourced from earnings restatements. The study found that the audit failure rates with significant economic consequences were infrequent, accounting for less than 1% annually. Jere (2004) also tackled the issue of audit fees and whether auditing was costly. The paper also found that audit fees were low at less than 0.1% of the client sales. The paper argues correctly that the fact that the auditing costs are very low does not necessarily suggest that the quality of audits is also low given that the audit failure rates are also very low. Auditing is therefore inexpensive. Jere’s (2004) meta-analysis revealed that despite the false positives and negatives, the audit reports were informative and therefore the audit quality was high. The author noted that auditors are not always accurate in their reporting and this can reduce the audit quality. Auditors tend to report more conservatively (false positives) but mostly fail to get it right when it matters (false negatives). What the false positives and negatives do is