INTRODUCTION CHAPTER 1 BY SAQUILAYAN - 2009 Words

Introduction Chapter 1 ( Introduction to Sociology Anthropology by Dr. Victorio Saquilayan) Discussant: Prof. Ferdinand Dupaya Salagan, BSEd, MA,MPA,PhD(c.) Associate Professor V Sociology †¢ Is also concerned with repetitive and recurrent forms of behavior, attitudes, beliefs, values, norms and social institutions that make up the social order ( Panopio Rolda, 2000) Social Interactions: †¢ The responses between individuals are perhaps the basic sociological concepts because such interactions are the elementary components of all relationships. †¢ These interactions can be examined from both MICRO and MACRO perspectives, though neither can be divorced from the other. MICROSOCIOLOGISTS †¢ Are those who concentrate on the details of†¦show more content†¦-( Howard Hattis, 1992) Branches of Anthropology †¢ 1. PHYSICAL ANTHROPOLOGY - Also known as Biological Anthropology. - Deals with man’s biological foundations, race evolution, racial classifications, differentiation. - Study of man’s physical characteristics, the processes by which the biological changes occur, the resultant human variations. ( Palispis, 2007) Branches of Anthropology †¢ †¢ †¢ †¢ 1. PHYSICAL ANTHROPOLOGY Subdisciplines of Physical Anthropology: a. racial history – study of human races B. paleontology – deals with the origin of man; †¢ C. Human Genetics – study of various ways of inheritance that take place in man. Branches of Anthropology †¢ 2. CULTURAL ANTHROPOLOGY - Also known as Social Anthropology. - Deals with one of the most significant revolutionary concepts in the Social Sciences – the concept of CULTURE. Branches of Anthropology †¢ 2. CULTURAL ANTHROPOLOGY - Cultural Anthropologists, study technology or material culture, economic life, community organizations, family life, clans, secret societies, government law, magic, religion, the arts and all other forms of cultural behavior. Branches of Anthropology †¢ 2. CULTURAL ANTHROPOLOGY - Culture can be defined as: - way of life of a people which had been learned; - shared and - transmitted from one generation to another - by means of language symbols. Branches of Anthropology †¢ 2. CULTURAL ANTHROPOLOGY - Subdivisions of Cultural Anthropology: - A. Ethnography – pure

Gender Roles, Sexism and Carrying out Standards Tactics used by Mass Media to Influence a Society - Free Essay Example

Sample details Pages: 5 Words: 1604 Downloads: 3 Date added: 2019/04/26 Category Sociology Essay Level High school Tags: Gender Roles Essay Did you like this example? Everywhere you go or look there is at least one advertisement you come across in a days time that uses a woman to promote advertisement or set the bar as to what is acceptable! In a days trip I took one day about an hour and half away from the town I lived in, I counted 3 posters and 1 billboard that showed a woman who had one of the following; airbrushed skin, a small Hollywood figure, designer and/or provocative clothing. That one bit of self-research is what interested me into if the media really does affect a womans or young girls thinking and acting of herself or others. In order for society to start experiencing less gender inequality, body dysmorphia and holding themselves or others to low standards is to put a halt to the way it portrays and talks about women. Don’t waste time! Our writers will create an original "Gender Roles, Sexism and Carrying out Standards: Tactics used by Mass Media to Influence a Society" essay for you Create order Media we see through tv, magazines, billboard advertisements, movies etc. often uses their platform as a way to influence how society defines gender roles leading to sexism and gender stratification. Not only does it affect womens lives (young or old) and even mens, but the images that Media exhibits of gender roles eventually make their way into a workplace or school that in turn pressures the attitudes and actions those in attendance (Lindsey 2013). In the documentary Miss Representation, it is explained that the media uses their version of what a gender role is and what a woman who is assumed to be appealing to others looks like to encourage consumers their product and/or set social norms for women and men throughout all different age groups and parts of the world; this then turns to men and even other women degrading others or themselves which in turn benefits only the creator. At times, it seems as if the Media does not intentionally encourage, but may make a side comment on the way a woman looks, talks or acts. Although media may deny or choose not to comment on using their platform as an advantage, it is setting the bar as to what one should expect out of a woman; brainwashing both men and women to uphold this expectation without seeing the consequences behind doors and giving women a sense of false sense of power when they have achieved the goal the media outputs. The Medias Version of a gender role Depictions of relationships between men and women emphasize long-established roles and insinuate that violent acts against a woman are normal or ignored (Wood, n.d.). Miss representation shows Sarah Palin running for president against Hilary Clinton and being used in the media as an example of what a woman should act, talk and dress like if she wanted to be accepted by society as the All-American woman, proving the Medias version of a Gender role. Like most media outputs, women are great at caring for others, very family oriented, always well put together, just as society perceived Sarah Palin, which is shown to be part of the reason some were in favor of her. If you look at any past election rally interviews people were in favor of her over Clinton due to side comments about her looks or the way she dressed. This isnt to say that this was the reasoning for everyone, but it stood out. Women in the media are shown to naturally have perfect measurements and much younger looking than wo men in the population as a whole and most are depicted as apathetic, dependent on men, an infatuated with a relationship or completing tasks in their homes (Davis,1990). The world would no longer have just a short list of these behaviors, attitudes and looks that are based on the biological sex or chosen gender if we looked a bit closer and realized women were, are and can be capable of many things including ones that only men are thought to do; some of which are well documented, just ignored and forgotten about. Gender Roles upheld Its unfortunate that gender roles are sometimes upheld by society as a whole due to not speaking out against the sexism and the continuance of the media influencing how many women are given the chance at a career or position that they are most often qualified to do, but turned away because of their gender. There are many instances that Media has the power to eliminate Gender roles all together, but dont do to lack of simply not having any diversity throughout a company. When it comes to television writers, producers and executives, only about 5% of them are women (Lichter, Litcher and Rothman, 1986). It isnt a coincidence that Media industries that are made up mostly of men portray women at such a low level, but if women were given higher positions and were able to hold the power to make decisions, there could be more positive images and statements released by major corporations. In 2018 only 110 women hold seats in the united states congress, but if you look at numbers for men, it s hows 425;23 women serve in the U.S. Senate and 87 women serve in the U.S. House of representatives (CAWP, n.d.). The increase of women in congress has grown just by 5 since 2015! Although an increase is good, there are still about 4-in-10 women that say they have experienced unfairness due to their gender (Horowitz, Parker, Stepler). Women are often portrayed as not being capable of caring the same roles as men; companies favor a man over a women when looking at potential candidates depending on the job. Acting in accordance to prevailing standards Media has always done some type of advertising of women; throughout the 1800s women were painted with what seemed to be impossible small waists, bulging breasts and fancy dresses. Back in the 1950s Marilyn Monroe was popular for her curves and continues to be an influence on young girls and women today. In todays era, there is still a thought that models are tall and very thin, but there has also been an up-rise of models shown embracing curves due to more people speaking out. More companies are starting to realize this; an example would be the popular American Eagle. They have released statements about body acceptance and even pictured models of different shapes and sizes. Girls learn at a very young age what the standards are for them to grow up looking and acting like. A study shows young females are preferring a smaller child to overweight ones (White, Mauro Spindler, 1985) as friends or for themselves to appear as; An absurd thing that should not be looked over. A modern-day Vi ctorias Secret fashion show airs each year and makes an emphasis on tall, thin women with beachy waves and continuous sex appeals due to their provocative advertising during and outside of the show. Such advertising leads women to act in accordance and raising the standards themselves instead of fighting against them. A study that was done in 1993 showed that amongst college and high school students 15.4% of them had some type of eating disorder; unfortunately, 4.2% of those women were shown to be anorexic (Nagel and Jones, 1993). Some physical appearances of models are obtained by strict diets, excessive exercising and/or eating disorders; They are then printed onto thousands of copies of magazines or billboards with quotes such as How to lose 30lbs in 30 days with a size 2 model in the background. What kind of example is that setting for young girls who see magazines line the front shelves in grocery stores? Boskind-White (1991) states that runway models that tend to inspire us ar e medically anorexic. Media use these types over and over again and the models continue to comply because of the constant pressure. It goes in a vicious cycle that leaves no benefit or positive examples to women in the same situation or for others on the outside seeing only the images Media shows. Conclusion Media can very much change the way a gender role is taken by incorporating a more variety of women and focusing on the positive aspects and abilities that one can contribute to society in careers, politics. Leadership etc.; in reality, they can be stopped by taking a stance and objecting the fantasy standards. In Miss Representation, several women come together to voice their experiences and opinions. There are big name actresses such as Geena Davis, Margaret Cho, Rosario Dawson and Jane Fonda that have all been turned away at some point or scrutinized for their looks, weight and attitude even though you do not see this trend with actors as often. Catherine Hardwicke of who directed one of the most popular films Twilight, was replaced with men directors in future films. All of this shows a pattern of discrimination of women leading back to one thing, the Media and its perception and benefit of using women as objects. References Boskind-White, M. (1991, February). Gender and eating disorders. CAWP. (n.d.). Retrieved from https://www.cawp.rutgers.edu/ Horowitz, J., Parker, K., Stepler, R. (2017, November 18). Wide Partisan Gaps in U.S. Over How Far the Country Has Come on Gender Equality. Retrieved from https://www.pewsocialtrends.org/ Lindsey, L. L. (2013). Gender roles (6th ed). New York, NY: Pearson Education Inc. Lrchter, S. R., Lichter, L. S., Rothman, S. (1986, September/October) Nagel, K. L., Jones, K. H. (1993) Eating disorders: Prevention through education. Journal of home economics, 53-56. Newsom, J. S., Scully, R. K., Dreyfous, G. W., Johnson, S. E., Congdon, J., Holland, E., Cvetko, S., Ro*Co Films Educational (Firm). (2011). Miss representation. Sausalito, Calif.: Ro*co Films Educational. Wood, J. T. (n.d.). Gendered Media: The influence of media on views of gender. Www.udel.edu

A Comparison of Conflict and Labeling Theory in the...

Many have attempted to explain gang involvement in todays society. However, there is an underlying activity of youth joining gangs that does not seem to have enough media coverage or thorough explanations. As the name suggests, youth gang membership is about the juvenile population creating and joining gangs. Research indicates that youth gang membership exists in contemporary north America (Bernburg et al. 2006; aLilly et al. 2011; Maclure and Sotelo 2004; Sims 1997; Wiley et al. 2013; Yoder et al. 2003). This paper will examine the factors associated with youth gang membership using Karl Marxs conflict theory and labeling theory in comparison. Although conflict theory helps explain why a troublesome economy and coming from a†¦show more content†¦This includes the practice of stop-and-frisk that is performed by police officers on potential suspects, or anyone for that matter because they can do it unwarranted. Moreover, the result can be innocent youth being interrogated by this means of intervention. Consequently, youth may internalize this label of a potential criminal which raises a key issue of labeling theory that explains future criminality and gang membership. As mentioned in the lecture, labels can be positive that result in a higher self-esteem. In this case, a stop-and-frisk on an innocent youth is a negative label that can not only lower the persons self-esteem, but result in a forced self-realization that they are a deviant. Therefore, government intervention can explain why youth join gangs in the context of labeling theory. Bernburg et al. (2006) implement how labeling theory not only applies to an individual youth; but also to the youths social network. Again, this can be visualized by the scenario of government intervention. Essentially, when government intervention of a juvenile individual creates a negative label, the youths social network is effected and can result in a collective-realization of being a deviant. Ultimately, this has a strong impact on how youth see themselves which triggers the self-fulfilling prophecy (aLilly et al. 2011). This means that the label, regardless of its validity, is internalized and acted upon. Thus in this context, the youth and the members of theirShow MoreRelatedThe Influence Of Social Influences On Development2076 Words   |  9 PagesBaltes, in his typology of social influences, discusses the idea that people develop within a particular context or setting. Development can occur in the context of family, school, friends, neighborhoods and so forth. Such settings can be influenced by social, economic, political, historical, and cultural factors. Individuals, therefore, are developing and changing, as the world is evolving. Baltes explains three different influences that have an impact on development. The first includes the history-gradedRead MoreWhat Are the Major Issues That Cause Inner City Youth to Join Gangs and Become Delinquent? Discuss Whether the New Labour Governmen t’s Policies Have Been Effective in Solving These Issues?8138 Words   |  33 Pagesmajor issues that cause inner city youth to join gangs and become delinquent? Discuss whether the New Labour Government’s policies have been effective in solving these issues? 2010 Project by: Alice Mutumba Student No: 05038460 CONTENTS PAGE 1. INTRODUCTION 1.1 Summary The perception that gang culture in relation to youth crime is growing in the UK is intensified by the media, it is very rare to read a daily paper these days without coming across some mention of gang related crime. In order to understandRead MoreEssay on Criminological Theories13456 Words   |  54 PagesStudent Study Guide for Ronald L. Akers and Christine S. Sellers’ Criminological Theories: Introduction, Evaluation, and Applications Fourth Edition Prepared by Eric See Youngstown State University Roxbury Publishing Company Los Angeles, California 1 Student Study Guide by Eric See for Criminological Theories: Introduction, Evaluation, and Application , 4th Edition by Ronald L. Akers and Christine S. Sellers Copyright  © 2004 Roxbury Publishing Company, Los Angeles, CaliforniaRead MoreEssay about Gang Injunctions10585 Words   |  43 PagesEffectiveness and Constitutionality of Gang Injunctions Ryan Jacobsen* TABLE OF CONTENTS I. II. III. IV. V. VI. VII. VIII. IX. 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In this chapter I will analyze theories and theoretical schemes about violent and delinquent behaviour in an attempt to present some theoretical considerations about violence in general and in sports as well. A first distinction as far as violent behaviour is concerned can be made between theories that aim to unveil the causes of violence and those that do not accept or are not interested in them. The theories that seek for the causes of violence can be analyzedRead MoreGp Essay Mainpoints24643 Words   |  99 Pagesof society †¢ Charging two young bloggers in 2005 under the Sedition Act †¢ Will not tolerate malicious acts of racial discrimination †¢ Censorship is necessary to introduce some modicum of regulation, in the hope of diverting potential conflicts Govt regulated (social): †¢ Increased accessibility of information: greater exposure of undesirable material (GOOD) †¢ Demerit goods (ECONS) †¦ In a democratic government where vox populi is the instrument which elevates a select group to theRead MoreDeveloping Management Skills404131 Words   |  1617 PagesManaging Personal Stress 105 Solving Problems Analytically and Creatively 167 PART II 4 5 6 7 INTERPERSONAL SKILLS 232 233 Building Relationships by Communicating Supportively Gaining Power and Influence 279 Motivating Others 323 Managing Conflict 373 PART III GROUP SKILLS 438 8 Empowering and Delegating 439 9 Building Effective Teams and Teamwork 489 10 Leading Positive Change 533 PART IV SPECIFIC COMMUNICATION SKILLS 590 591 Supplement A Making Oral and Written PresentationsRead MoreLogical Reasoning189930 Words   |  760 Pageswith the Appropriate Precision .............................................................. 88 Being Ambiguous................................................................................................................................. 89 Context and Background Knowledge ........................................................................................... 90 Disambiguation by Machine ...................................................................................................Read MoreInternational Management67196 Words   |  269 Pagesglobal balance of economic power. 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Analysis Of Andrew Jackson s The War Against The Bank...

TWhich group would have supported this depiction of Jackson? As a result of his unfaltering decision to prevent economic nationalism, most notably seen through his war against the Bank of United States, Andrew Jackson drew a heavy amount of opposition from those in favor of a nationalized economy, who viewed him as a tyrannical leader frequently making unilateral decisions based on his personal grudges. Jackson constantly opposed the concentration of power in regards to the economy. This could be exemplified by Jackson vetoing the congressional measure that would fund the Maysville Road in Kentucky, hence the paper titled â€Å"Veto† in his hand in the picture. However, his real autocratic behavior was shown by his vendetta against the Bank of the United States, where he campaigned endlessly against the renewal of its charter. This stemmed from his experience-based fear of banks that didn’t support bank notes with gold or silver, meaning that he was part of the hard-money opposition. His war against the Bank was amplified by a pe rsonal feud with Nicholas Biddle. However, that personal disagreement had ramifications for the rest of the American population; Jackson pulled the government’s deposits from the Bank of the United States despite the warnings of his two secretaries of treasuries (that were replaced until he could find someone who would allow him to carry out his action), and Biddle - furious - called in loans and raised interest rates, which resulted in a slightShow MoreRelatedAndrew Jackson, A New School Of Thought Essay1886 Words   |  8 Pagesthought under the neoconservatives, a new school of thought based on both democratic and conservative viewpoints. Under the democratic school of Jacksonian historiography is Life of Andrew Jackson, a text written by John Spencer Bassett. In Bassett’s text we continue to look with greater eyes on the shortcomings of Jackson. 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Of the 34 states that existed in January 1861, seven Southern slave states individually declared their secession from the United States and went on to form the Confederate States of America. The Confederacy, often simply called the South, grew to incl ude eleven states, although theyRead MoreThe American Civil War : The United States6683 Words   |  27 Pages  The American Civil War, widely known in the United States as simply the Civil War as well as other sectional names, was a civil war fought from 1861 to 1865 to determine the survival of the Union or independence for the Confederacy. Among the 34 states in January 1861, seven Southern slave states individually declared their secession from the United States and formed the Confederate States of America. 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The Vaticans View on the Israeli-Palestinain Conflict

Introduction: The Roman Catholic Church has for centuries been involved in the struggle for the control of the Palestine, a struggle that historians call the great debate. During the twentieth century, especially after the state of Israel and the second Vatican council of 1961-1965, a major change took shape in regards to the direction of the Vatican’s political relations with key countries, namely Israel and Palestine. This change was for the most part based on three major factors: the church’s evolving social content, the new Catholic attitude towards other Abrahamic religions, and the shifting balance of power in the Mideast. Vatican foreign policy, like any other policy of international body, is subject to two variables. The†¦show more content†¦On October 2, 1979, Pope John Paul II made a pivotal address to the U.N. General assembly, pointing out that â€Å"while being prepared to recognize the value of any concrete step or attempt made to settle the co nflict, I want to recall that I would have no value if it did not truly represent the first stone of general overall peace in the area, a peace that, being necessarily based on equitable recognition of the rights of all, cannot fail to include the consideration and just settlement of the Palestinian question.†8 His statement, with emphasis on peace and the evacuation of occupied territories, indicates the Vatican’s hopes of one day seeing a future homeland for the Palestinians. Thus, the overall vindication of the Vatican’s beliefs is that creating an accepted and acknowledged Palestinian state is critical in order for peace to even begin. The Pope regarded this issue of great importance for the reasons that the only way to obtain peace in the Middle East was to address this issue firmly. In a speech addressing President Carter on June 21, 1980, the Pope stated that â€Å"the question of Jerusalem †¦ is pivotal to just peace in those parts of the world (Middle East), since this holy city embodies interests and aspirations that are shared by different peoples in different ways. It is my hope that a common monotheistic tradition of faith will help to promote harmony among all those who call upon God.†7 In order to find common ground with

Professionalism vs Commercialism Non Audit - MyAssignmenthelp.com

Question: Discuss about the Professionalism vs Commercialism : Non Audit Services. Answer: Introduction Auditing is one of the most important services within an organization as it determines the progress of a given firm. It is therefore very important for a firm to ensure that audits are always perfect and accurate. The accuracy and authenticity of audits can however be influenced by various factors which may come from within the audit firm or team as well as the firm whose accounts has to be reviewed. This factor which threatens the authenticity of audits is determined as threats to audit independence. For a successful audit, the audit firm as well as the auditors should be given freedom to operate on their will. The freedom to auditors is known as the audit independence and it is very crucial for uncompromised audits. The content of this paper therefore reviews case studies given within the instruction in order to determine various threats to audit independence. The content of this paper is organized into two sections where section one of the writing identifies various threats to audit independence and give relevant safeguards to the audit threats identified. Section two of the content looks into a case study identifying two business risks in relation to the second case study, discusses specific audit risk and finally various accounts which are likely to be affected by the yet to be conducted 2015 audits. As mentioned above, audit independence which is a very important factor in determining the success of an audit can be compromised by various factors (Christopher, Sarens and Leung 2009). In such cases where auditors independence is compromised, the validity of the audits cannot be justified and the audit results are therefore not reliable. Considering the given case study one of CJ, several audit independence threats can be deduced as follows: Auditors familiarity and Audit trust Based on the Fourth and the second conversation s in the given case study, it is quite evident that auditors independence is likely to be compromised based on the familiarity and trust developed by Michael and Annette (Blay 2015). Audit independence becomes vulnerable in cases where auditors are so familiar with the client firm. From the conversation with Annette, she says that, based on the current audit she and the team conducted on the client tax books of accounts, there will be no much audit work to be done again in such accounts. From her statement, it is clear that there is likelihood of fraud covering in such books without intense audit reviews (Stewart and Subramaniam 2010). Annette has also developed trust which is likely going to influence her audit judgments. From the conversation with Michael, it is also evident that his work is going to be influenced by trust and familiarity. Michael is so familiar with the client firm and his father is one of the top officials in the cl ient firm managing all firm records. Basing the argument on the family issue Michael will cover for the father in case of any fraud. This one of the factors affecting audit independence and may as well compromise auditors judgments leading to unreliable audits (Ye, Carson and Simnett 2011). The client firm as revealed from the case study is planning take two top officials of the audit firm CJ to a fully sponsored tripe. Considering the definition of the self interest as a threat to audit independence, taking the two officials to a trip will compromise their audit judgments. This threat to audit independence comes as a result of tokens and gifts from the client or client firm. In case where an auditors receives a token from the firm to be assessed then their independence is considered gone since human beings will always return favors (Stewart and Subramaniam 2010). Therefore in this case the CJ firm will return favors by covering various frauds by the top client firm officials. Another factor that is likely to affect audit independence is intimidation and humiliation of and auditor. From the situation one given in the case study, the client firm management team is planning to suck CJ as their audit firm in case Gaffer fails to give a speech on the firm. In this case the CJ Company is likely to operate in the favor of the officials in order to keep their contract (Stewart and Subramaniam 2010). Audit independence in such cases is not valid as the audit team will make audit judgments suitable to the employer and keep the contract. Being fired is always sad and humiliating there threatening to suck the company from its duty as the main audit firm is a way of intimidation and is likely to influence the audits yet to be done by the audit firm CJ. Safeguards to audit independence are various ways in which threats to audit independence can be limited, removed or controlled. Based on the above discussed threats, various measures or safeguards can be put in place to cover CJ as an audit firm. The following are some of the ways CJ audit independence cab is maintained. Audit shifts in this case means application of audit team returns where various auditors who performed an audit assignment do not perform or carry out audit services on the sane firm. This will enable the audit firm to minimize threats to audit independence which may be as a result of familiarity and trust. Regarding the conversation with Annette, her work is likely to be compromised based on the reason that she had worked in the client firm prior to the current yet to be conducted audits, therefore does not see the need for proper audit reviews on the tax books records (Goodwin and Yeo 2011). To avoid such threats the company can therefore use new auditors in cases where some of the team are familiar with the audit firm such Michael and Annette in this case. Observation of audit rules and codes of conduct From the case scenario one where the company is planning to intimidate the audit firm the audit team can event such intimidation by standing firm according to their code of conduct. Performance of non audit services always leads to loss of audit independence thus against the audit rules (Sharma and Sidhu 2011). It is therefore on the part of the audit firm to refuse such intimidations based on the law. Observation of audit rules also enables an audit to work independently resulting into reliable audits. According to the given case study, several factors which can result into the company receiving less profit than the projected can be determined. Business risks are factors within or without the firm structure which can limit a firm from achieving their main aim which is maximum profitability (Craswell, Stokes and Laughton 2012). The content of this paper however analyses two main risks from the case study as follows: The company in the given study deals with sales of various machines or equipments as well as their spare parts leading high maintenance services required. The company offer maintenance services to their clients located in various parts if the country (Ashbaugh, LaFond and Mayhew 2013). As revealed, various mechanical experts are hired by the firm to conduct maintenance services to the clients. Hiring of such experts is very expensive as they travel from one place to another reaching out various clients. Since most if the company clients are remotely located, the firm management spends a lot of money in order to reach out to them. The company employs a market strategy where clients interest is always preserved and met before any other factor. In other words the client interest is always firsts (Ashbaugh, LaFond and Mayhew 2013). Based on such strategy the firm provides maintenance services to their clients as a warrant. During such operations as already mentioned, the firm hires experts for such services whose all expenses are covered by the company. This reduces the profit margin which the company would have made without after sale services such maintenance. The specific audit risk which may be as a result from the business risks is the inherent risks. An inherent risk occurs at the stage of audit reports. It is always as result of fraud which are likely to occur based in the kind of operations the firm is involved (Beeler and Hunton 2012). During the maintenance services fraud is likely to occur as mechanical experts as well as the company supervisors in the field may quote higher value used during the operations compared to real value leading to an inherent risk. The given company in the case study deals with payable accounts which are likely to be affected by the 2015 audits. A purchase account is one of the payable accounts which are likely to be affected by the audits as most of the company operations involve purchases (Beeler and Hunton 2012). During purchase of the stock the likelihood of value misquotes us very high making these accounts to be vulnerable to the 2015 audits. References Ashbaugh, H., LaFond, R. and Mayhew, B.W., 2013. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), pp.611-639. Beeler, J.D. and Hunton, J.E., 2012. Contingent economic rents: Insidious threats to audit independence. In Advances in Accounting Behavioral Research (pp. 21-50). Emerald Group Publishing Limited. Blay, A.D., 2015. Independence threats, litigation risk, and the auditor's decision process. Christopher, J., Sarens, G. and Leung, P., 2009. A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Craswell, A., Stokes, D.J. and Laughton, J., 2012. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), pp.253-275. Goodwin, J. and Yeo, T.Y., 2011. Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), pp.107-125. Sharma, D.S. and Sidhu, J., 2011. Professionalism vs Commercialism: The Association Between Non?Audit Services (NAS) and Audit Independence. Journal of Business Finance Accounting, 28(5?6), pp.563-594. Stewart, J. and Subramaniam, N., 2010. Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4), pp.328-360. Stewart, J. and Subramaniam, N., 2010. Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4), pp.328-360. Ye, P., Carson, E. and Simnett, R., 2011. Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice Theory, 30(1), pp.121-148.

Property Law A Case Study

Questions: After being registered as proprietor with an absolute freehold title to 4 Oak Drive, Harold entered into a restrictive covenant for the benefit of 3 Acacia Avenue, a nearby property belonging to Bernard and Betty. Harold then granted a lease of 4 Oak Drive to James, for a term of nine years. In the lease Harold also granted James an option to purchase the freehold of the property at any time during the subsistence of the lease.Advise James, Bernard and Betty what steps they need to take (if any) to protect their respective interests in 4 Oak Drive?AND Nicola and David were married in 2010 when together they purchased 2 Oak Drive. Although both contributed to the purchase price only Nicola was registered as sole proprietor of the property. David assumed that the property had been registered in their joint names. In late 2014 Nicola and David began to have marital difficulties and David has since that time spent much of his time at his mothers house. In January 2015 Nicola approached t he Tugby Building Society to enquire whether the Building Society would lend her some money. After a survey was made of the property Nicola granted the Building Society a mortgage of the property as security for a loan of 95% of the market value of the house. Nicola has left the country with the mortgage monies and Ernie the milkman. Advise David. Would your answer differ if Nicola had appointed Ernie to be co-trustee and the mortgage money had been paid to them jointly? Answers: 1. The given case states that the primarily Harold has an absolute freehold over the property in 4 Oak Drive. On the other hand he enters into a restrictive covenant with the owners of 3 Acacia Avenue, Bernard and Betty. Harold later leases the property of 4 Oak Drive to James for a period of nine years. He also gives an option to James to purchase the free hold of the property at any time during the period of the lease. An absolute freehold title to any property implies that the owner has an absolute title to the property. In case of a freeholder title the owner is exempted from paying the annual ground rent. This implies that the owner of the 4 Oak Drive property Harold has an absolute title to enter into any transaction with regard to the property. A restrictive covenant is a kind of a private agreement between the owners of the land where one party can restrict the use of land which benefits the other land in some way or the other. In most cases restrictive covenants they are generally made on the title deeds for the property. In the case of restrictive covenants the parties of the property are generally not bound personally but the property is bound legally. This implies that such a covenant runs along with the land. Hence when the covenant is transferred from the original parties to new parties, the restrictive covenant still continues to exist. These covenants are enforceable by one landowner against another landowner even if the covenant is extremely old or seemed obsolete, provided that these covenants are restrictive. If a restrictive covenant is ignored, the aggrieved party can sue for a claim of damages for such breach and also sue for an injunction. Damages awarded may be either compensatory or in lieu of an injunction. While judging a breach of restrictive covenant the court might take into account the negotiations between the parties for releasing the covenant and whether the claimant might have agreed to the breach in order to prevent the breach. Further section 84 of the Law of Property Act 1925 or Article 5 of the Property (Northern Ireland) Order 1978, allows person who are interested in certain type of the land to apply to the Lands Tribunal and cancel or make appropriate modifications to any restriction in the land. In the case of Federated Homes v Mill Lodge Properties, the court had held that the benefits of the covenant would be automatically be annexed to every portion of the land for which it was originally taken. Again in the case of Rees v Peters [2011], the Court of Appeal relied on the significance of considering the covenant under a unique context for a specific transaction. In the given case, since Harold had entered into a restrictive covenant with Bernard and Betty for the benefit of their property, the owner of 4 Oak Drive has to abide by the restrictions mentioned in the covenant. If the covenant provides for restriction as to the leasing or any kind of transfer of the property, then any lease made on the property would be breach of the restrictive covenant on the property. Under such circumstances, Bernard and Betty have the right to sue Harold since he is the owner of the property for breach of the covenant. With regard to the breach, the owners of 3 Acacia Avenue, Bernard and Betty would be able to claim for damages for the breach of the restrictive covenant or can also claim for injunctions. The damages to be awarded can be either compensatory damages or the damages can be in lieu of the injunctions. Hence in order to protect the interests in the property the owners of 3 Acacia Avenue, Bernard and Betty can claim for these damages from Harold th e owner of the property of 4 Oak Drive in case of any breach. In case of injunctions, Bernard and Betty can claim for a prohibitory injunction requiring the Harold to stop any particular act or can also claim for interim injunction that will prevent any possible breach of the restrictive covenant. With regard to James, who is the lease holder of the property of 4 Oak Drive, if the conditions in the restrictive covenants are such that they require the leaseholder to abide by them then it is necessary for the leaseholder to abide by those rules. Every restrictive covenant is different from another and it is very essential to read the specified terms in the covenant. When a property is transferred to another person and the contract is signed by both parties they also agree to abide by the restrictive covenants in the contract. These covenants will be binding on the landowner until the time stated in the specified clause or as otherwise the clause states. Hence according to the property laws in United Kingdom, if James opts to purchase the freehold of the property of 4 Oak Drive, then the restrictive covenant on the land would automatically pass on to the new owner which would be James. In this regard another case may be mentioned Tulk v Moxhay (1848), where the Court had held that in most cases the restrictive covenant would run along with the land. This implies that the future owner of the land would be subject to the restrictions of the covenant. Hence James would be liable for the restrictive covenant and in case of any breach the owners of 3 Acacia Avenue, Bernard and Betty would be able to claim for damages from James. However until James purchases the land he would not be liable for the restrictive covenant. 2. Under the English property laws when a property is purchased under joint names, all the co-owners of the property will be permitted to hold a legal estate as the joint tenants and the beneficial interests in that property will be held either as joint tenants or tenants in common. In the case of joint tenants there lies an equal share in the property. The most easy way to identify whether the parties desire to own the property in equal or in unequal shares would be by making an expressed declaration to that extent with the help of the Land Registry form or with the help of any separate agreement. As a result of this a number of disputes that may arise resulting from the death of one partner or the breakdown of the relationship between the couple or the sale of the property. With regard to the joint ownership of property there has always been a number of arising disputes. For instance there may be the uncertainties relating to the position of the joint owners who did not clearly express their declaration with the help of an express declaration of the interests. In the case of Stack v Dowden, it was expected that the House of Lords would clear the positions of the co-owners. However the later decision of the Supreme Court in the case of Jones v Kernott, the confusions relating to the issue was further enhanced and increased the laws in this area. In the case of Stack v Dowden, the House of Lords stated that when no declaration of trust has been made by the parties, it will be assumed that they are joint tenants and hence would be entitled to the equal share in the property. This will be the rule until the other party can show the intentions to be different. In order to prove this a broad range of factors is required to be considered. In another case of Jones v Kernott, the Supreme Court however held that one of the manner in which this can be shown is that if the parties have the intention to hold the property in different shares. However, that cannot be done since the size of the shares may not be able to determine. Under such circumstances the court would have to identify what was just in the whole dealing of the course between the parties with regard to the property. Under such circumstances where the married persons wish to own the real estate property other than the spouse, then the other spouse is required to specify and disclaim or relinquish their ownership rights in the property. In the given case the facts state that Nicola and David was a couple who got married in the year 2010 and also purchased the property of 2 Oak Drive. When the property was purchased even though both had contributed to the purchase money, there were not registered as the joint co-owners. Instead Nicola was registered as the sole owner of the property. Further during 2014, when there were marital differences between the couple David was staying in another home. Later Nicola being the sole owner mortgaged the property of 2 Oak Drive to Tugby Building Society as security for a loan of 95% of the market value of the house. She also left the country with the mortgage money with Ernie. In the given case the biggest difficulty in the given case is the absence of the co-ownership between Nicola and David. Even though David had paid a certain amount of money for the property there was no evidence of that as the sole owner was registered as Nicola. However one remedy may be helpful under this condition that is the concept of undue influence. The primary principle of the concept of undue influence was stated by Lord Nicholls in the case of Royal Bank of Scotland v Etridge(No. 2) 6. He held that the concept of undue influence is one of the grounds of relief to be developed by the courts is the court of conscience. The objective is that one person is not able to influence another person as a result of his or her position. In the given case, since Nicola was the wife of David, she was in an influential position to dominate the will of David to make her the owner of the property. Hence David can sue Nicola for undue influence in the given case. In the second part of the problem, if Ernie had been the co-owner of the mortgage property and the money for the mortgage had been paid to them jointly, under such circumstances it is only possible to claim for damages only when the property was co-owned by David. Hence in order to sue Ernie for the mortgage money he first needs to prove that the property was co -owned by him along with Nicola. In order to prove that the property was co-owned by David it is necessary to establish that the purchase transaction was not made with the free will and consent of David. In most cases the law will presume that there existed the concept of undue influence when the complainant has placed trust and confidence in the other party with regard to the management of the affairs of the complainant. There exists some fiduciary relationship where it is presumed that trust and confidence existed in the parties automatically. For instance in the relationship between the client and a solicitor the presence of undue influence can be observed. However the relationship between husband and wife is not a fiduciary relationship and hence in order to prove undue influence it is essential that there existed trust and confidence in each other. References Clarke A and Kohler P,Property Law(Cambridge University Press 2005) Cowan D,Housing Law And Policy(Cambridge University Press 2011) Epstein R,Economics Of Property Law(Edward Elgar 2007) Hewitson R,Property Law Statutes 2011-2012(Taylor and Francis 2013) Hodgkinson L,The Complete Guide To Letting Property(Kogan Page 2008) Megarry R and Wade W,The Law Of Real Property(Stevens 1975) Spiers D,Property Law(Dundee University Press 2008) Federated Homes v Mill Lodge Properties(1980) 1 All ER Jones v Kernott[2011] UKSC Rees v Peters[2011] All ER (D) Royal Bank of Scotland v Etridge[2015] (No 2) Stack v Dowden[2007] UKHL Tulk v Moxhay(1848) 41 ER