Wednesday, May 20, 2020

Discrimination Against Women and the History of CEDAW

The Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) is the key international agreement on womens human rights. The Convention was adopted by the United Nations in 1979. What Is CEDAW? CEDAW is an effort to eliminate discrimination against women by holding countries responsible for discrimination that takes place in their territory. A convention differs slightly from a treaty, but is also a written agreement among international entities. CEDAW can be thought of as an international bill of rights for women. The Convention acknowledges that persistent discrimination against women exists and urges member states to take action. Provisions of CEDAW include: States Parties, or signers, of the Convention shall take all appropriate measures to modify or abolish existing laws and practices that discriminate against women.States Parties shall suppress trafficking of women, exploitation, and prostitution.Women shall be able to vote in all elections on equal terms with men.Equal access to education, including in rural areas.Equal access to health care, financial transactions, and property rights. History of Womens Rights in the UN The U.N.s Commission on the Status of Women (CSW) had previously worked on the political rights of women and the minimum marriage age. Although the U.N. charter adopted in 1945 addresses human rights for all people, there was an argument that the various U.N. agreements about sex and gender equality were a piecemeal approach that failed to address discrimination against women overall. Growing Womens Rights Awareness During the 1960s, there was increased awareness around the world about the many ways women were subjected to discrimination. In 1963, the U.N. asked the CSW to prepare a declaration that would gather in one document all of the international standards regarding equal rights between men and women. The CSW produced a Declaration on the Elimination of Discrimination against Women, adopted in 1967, but this Declaration was only a statement of political intent rather than a binding treaty. Five years later, in 1972, the General Assembly asked the CSW to consider working on a binding treaty. This led to a 1970s working group and eventually the 1979 Convention. Adoption of CEDAW The process of international rule-making can be slow. CEDAW was adopted by the General Assembly on December 18, 1979. It took legal effect in 1981, once it had been ratified by twenty member states (nation states, or countries). This Convention actually entered into force faster than any previous convention in U.N. history. The Convention has since been ratified by more than 180 countries. The only industrialized Western nation that has not ratified is the United States, which has led observers to question the U.S. commitment to international human rights. How CEDAW Has Helped Womens Rights In theory, once States Parties ratify CEDAW, they enact legislation and other measures to protect womens rights. Naturally, this is not foolproof, but the Convention is a binding legal agreement that helps with accountability. The United Nations Development Fund for Women (UNIFEM) cites many CEDAW success stories, including: Austria implemented CEDAW committee recommendations about protecting women from spousal violence.The High Court of Bangladesh prohibited sexual harassment, drawing on CEDAWs employment equality statements.In Colombia, a court overturning a total ban on abortion cited CEDAW and acknowledged reproductive rights as human rights.Kyrgyzstan and Tajikistan have revised land ownership processes to ensure equal rights and meet the standards in the Convention.

Tuesday, May 19, 2020

Essay on The Purpose of a Public School Education

As an educator, living in a country where public schools are not as praised, or in the eye of the public, are not as strong as they are in other countries, I constantly ponder about the question: what is the purpose of public school education? Lots do not contemplate about the purpose of public schools, forgetting that this question is probably at the base of all schooling. As I started to dig deeper into this topic and really think about the purpose of public school education, I took to my fellow colleagues to ask them what they think it is. The results of our discussions and conversations were astounding, and I realized that many teachers never really took the time to think about this. Their definitions about education in itself, as†¦show more content†¦Unfortunately, many believe that what it means to educate is to train students in the main subjects, such as Math, Science, English, and History. However, I believe that our society is much more complicated than what is covered in these subjects. I also believe that it is not only ineffective to force students to learn, but it is also unjust. Most people believe that the need for a strong public school system is for social justice. They believe that the system molds citizens into democratic citizens. Indeed, all that was mentioned are wonderful goals, but the reality of the public school system does not reflect this â€Å"ideal school system†. Once we delve into the depths of most public school systems we do not find a system that promotes democracy. Instead we find an organization that is outdated, constructed on social hierarchies, that disregards everything we know about effective organizations and cognitive development. We find an institution that disempowers people, forcing them to do things against their will; all while stressing that it is for their own good. If a â€Å"modern-day† democratic societ y is a society in which people are collectively in control of their lives and of their community, then our â€Å"modern-day† public school system is indeed anti-democratic. (Loder, 2006) IShow MoreRelatedThe Purpose Of Public School Education1678 Words   |  7 PagesThe purpose of public school education is to provide students with the tools and skills to continue to higher education, and to help them pursue their goals and dreams in life. It is meant to provide inspiring, positive and culturally affirming experiences that make students excited to learn and succeed. While many students are prepared properly in public schools, this is not true for all. For several students, education is not stimulating, and is dull and boring, or perhaps provides negative andRead MoreThe Purpose Of Public School Education1894 Words   |  8 PagesThe purpose of public school education is to provide students with the skills necessary to continue to higher education, and to help them pursue their goals and dreams in life. It is meant to provide inspiring, positive, and culturally affirming experiences that make students excited to learn and succeed. While many students are prepared p roperly in public schools, this is not true for all. For several students, education is neither stimulating nor engaging. Recognizing that there are flaws in theRead MoreUnderstanding the purpose of american public education Essay1062 Words   |  5 PagesUnderstanding the Purpose of American Public Education American public education has undergone a dramatic transformation over the past several hundred years. This transformation not only includes technology and appearance, but diversity and policies as well. However, an age-old question is still being pondered today. What is the purpose of American public education? Although you may have your own answer for this question; not everyone may agree with you. This is where the problem resides. How canRead MoreEssay on The Constitution Provides the Framework for Public Schools1064 Words   |  5 PagesThe primary purpose of the United States Constitution and its relevance as a source of law related to the management and operation of public schools is twofold. The United Constitution primary purpose is to offer a meaning of management to the institute of the three branches of the federal government. The outline summarizes the individual and joint authorities of each branch, at the same time as setting apart the privileges of each individua l state. It labels the meaning of jury trials, civilRead MoreHorace Mann Essay684 Words   |  3 PagesHorace Mann was the father of the American School System. Horace Mann#8217;s had many reforms on education. He was born in 1796. Mann determined what the purpose of education should be based on his own experience and observation. Mann also had many ideas how education could be improved. Many of these ideas have been followed by schools today as well. Mann also had ideas on topics which one considers today to be controversial. The public should take into account what Mann#8217;s ideas were onRead More Horace Mann Essay676 Words   |  3 Pages amp;#9;Horace Mann was the father of the American School System. Horace Mann’s had many reforms on education. He was born in 1796. Mann determined what the purpose of education should be based on his own experience and observation. Mann also had many ideas how education could be improved. Many of these ideas have been followed by schools today as well. Mann also had ideas on topics which one considers today to be controversial. The public should take into account what Mann’s ideas were on theseRead MoreExploring the Conditions Purposes of Public Schools: Are Schools Simply Used to Create a Well-Trained or Well-Educated Workforce?811 Words   |  4 PagesWhat is the purpose of schools? Some would say the purpose of schools is to create a well trained workforce, others to prepare students to become democratic citizens. This essay will examine not only the current conditions of public schools, but also what their primary purpose should be. After having read several articles on the inequalities of schools I would have to say, using Jean Anyons terms, that the affluent-professional and executive elite truly benefit most from public schooling.Read MoreThe Poet Of Our Dreams Essay1513 Words   |  7 Pagesof a test, when we questioned the purpose of school. I distinctly remember asking myself â€Å"Why am I here again† and â€Å"How does this apply to my life?† It was not until my high school career was over that I began to think about and try to understand the real purpose of education. I think that the purpose of education is to contribute to the betterment of children by teaching them how to become productive members of society. Public schooling gives children an education that might have not been availableRead MoreThe Purpose Of University Education968 Words   |  4 Pages The purpose of university education is not only to gain more knowledge for future careers, but to educate people from becoming ill iterate. University education was first established in 1636 by John Harvard. His first purpose was to train students to becoming Christian ministers, which resulted into a prestigious school for students to attend. Harvard University, located in Cambridge, Massachusetts was primarily a puritan college because of the era of strict religious beliefs in society. StudentsRead MoreThe Importance Of Property Tax In America1237 Words   |  5 Pagesoff suburbs with adequate parks, consistently maintained streets, and up to par public facilities. Yet most important, residents who generally share the same tax bracket, whose funds support everything from streets, facilities, and the public schools around them. Furthermore, well off neighborhoods, contribute a larger amount of funds to their local public schools through their local property taxes than public schools of the less advantaged. It was this structure of localized funding that purported

Wednesday, May 6, 2020

The Roles Of Sexism And Dreams - 1377 Words

Marlenny Perez English 101: Social Justice Reflection Paper 2 Due: November 16, 2015 The Roles of Sexism and Dreams â€Å"Who the hell told you you had to be a doctor? If you so crazy ‘bout messing around with sick people- then go be a nurse like other women- or just get married and be quiet...† (38). Walter Younger, one of the protagonists of the play, makes this sexist comment towards his sister, Beneatha, and her desire to become a doctor. Walter belittles Beneatha’s dream by implying that women are only fit for supporting roles just like their mother, Mama Lena. Debuted on Broadway in 1959, the dramatic work, A Raisin in the Sun, is composed by Lorraine Hansberry, who depicts the issues of sexism and dreams. Considering these themes, how can we explore the presence of dreams as well as the ideology of sexism that is registered in Black America? Through Walter’s quote, Hansberry’s screenplay challenges gender stereotypes through Walter and Beneatha while exploring Mama s domestic narrative; these three characters also underscore sexual oppression and the meanin g of dreams. Walter Lee Younger is the most prominent character and dreamer in Hansberry’s theatrical piece. When it comes to gender power, he is desperate to show that he stands on top of the mountain and wants the world to know he is a man in all senses when he gives his son an extra fifty cents as a show of power; Walter also lies about going to New York when he s intimidated by George in the beginningShow MoreRelatedGender Roles in Their Eyes Were Watching God1087 Words   |  5 Pagesï » ¿Gender Roles in Hurston’s Their Eyes Were Watching God During the 1900’s, women, specifically black women, were considered to be property of men in the United States, especially down south, in states such as Florida and Georgia. Legally, women had no voice. For example, if a woman was abused by her husband, the court system would not acknowledge it even if it did really happen. In the article â€Å"Sexism in the Early 1900’s†, Becca Woltemath states that â€Å"†¦a woman’s job is to take care of the houseRead MoreSexism in Early Civilizations Essays733 Words   |  3 Pagesland of dreams, I see sexism everyday. I see it when I watch the news, I see it when I’m walking down the halls at my school, I even see it when I read novels and articles or watch a movie online. Over 60% of serious journalism roles are given to males, while the women are left with the less important, or less popular sections. In school I see boys calling girls stupid, or girls getting a pass to go to their locker because th ey forgot something, even though a boy was just denied. I notice sexism theRead More Social Stratification and The Movie Sweet Home Alabama Essay1030 Words   |  5 Pagesand connections you have. Social mobility on the other hand is â€Å"the process of changing one’s social class† (Brinkerhoff et al. 153). The change in a social class is something that is shown in every day life and the media. It is the American Dream to move upward in society. The movie Sweet Home Alabama is a prime example of social mobility in the main character. The main character Melanie Carmichael left her small town Alabama home and achieved an impressive upward social mobility. She beganRead MoreEssay on Analysis of Televsion Show I Dream of Jeannie1145 Words   |  5 Pagesculture. The second wave of feminism ran rampant, powered by Betty Friedan’s The Feminine Mystique. The role of the housewife began to be placed under the microscope and women started to wonder aloud whether they were truly happen being second-rate to their husbands. The television sitcoms of the 1960’s displayed this change in thinking, one sitcom specifically being I Dream of Jeannie. The plot of I Dream of Jeannie centered on an astronaut named Major Tony Nelson and his incidental discovery of a genieRead MoreMulan Sexis m Analysis1393 Words   |  6 PagesMulan Is Sexist Disney movies feature female characters in a variety of roles, from a damsel in distress needing a man’s help to a woman who becomes her own hero. Mulan is one Disney character who has a seemingly feminist role. The movie features an unordinary girl who is meant to bring honor to her family by being the perfect woman for a man to marry. However, that’s not who she truly is. When her father gets summoned to serve in the military, Mulan poses as a man and takes his place. She trainsRead MoreThe Documentaries Killing Us Softly 4 Essay1252 Words   |  6 Pagesa society and learn to function as its members†(Calhoun, 2013). With that in mind, media, particularly the music video and advertisement industry, are essential parts of contemporary socialization, especially involving the perpetuation of gender roles in our culture. At a very young age, children learn, without difficulty, the differences between boys and girls, and what standards they are held to. Women are often objectified, systematically demoralized, and dehumanized in the music video industryRead MoreAnalysis Of The Novel Of Mice And Men 1530 Words   |  7 PagesIntro 100 words Sexism 200/300 words Ageism 150/200 words Disability 200 words Racism 200/300 words Frisendship/isolation 200 words Conclusions 100 words Introduction Steinbeck’s novel was written and set in the 1930s. In the novella, of Mice and Men, the autor gave his characters The American Dream but the obsacles always seem to get in the way. Steinbeck show us the theme, American Dream, as it is in real life and demonstrates the effect of isolation throughRead MoreReview Of Dracula ( Bram Stoker ) Mary Shelley s Frankenstein Essay855 Words   |  4 Pagesencounter with Dracula. The next morning she just thinks it was a dream and it was just Jonathan. So at this point she doesn’t know about Dracula trying to turn her into a vampire. I sent you the file as a private message on Edmodo so you can listen to it. With it there is a word document which has the script on it. Question #22: MY OPINION ON SEXISM FROM DRACULA There s a lot of talk in this novel about the ideal roles of men and women. Men are supposed to be strong, brave, and decisiveRead MoreIs The American Dream Only A Myth? Essay1254 Words   |  6 Pagesthe American Dream Only a Myth? America is known as a country full of opportunity and freedom, where anybody can come and have a fair chance at achieving the desired goal commonly referred to as â€Å"The American Dream.† James Truslow Adams describes The American Dream as a â€Å"Dream of a land in which life should be better and richer and fuller for everyone, with opportunity for each according to ability or achievement† (Adams 214-215). Certain people, however, more easily achieve this Dream than othersRead MoreRacism, Sexism, By Harper Lee And Kill A Mockingbird 1519 Words   |  7 Pagesmale stranger, sexism is still clearly an issue today. Our research and classic readings in our HWOC class suggest that women are often perceived as being lesser and are treated differently than men in the arts, in sports, at the office, and on the streets. This cultural mindset needs to change if sexism is to remain only on the pages of classic literature and be erased from local communities and modern soc iety. In our HWOC class, there were a great deal of references to sexism in the major works

The Arguement Against Censorship in Areopagitica by John...

The revolutionary period of the Renaissance, where the concept of individuality is in the center, will suggest progress in the promotion of the freedom of speech. Surprisingly, in John Miltons time, the opposite occurs: in England of 1643 comes forth the order of the regulation of printing, in which every printed material has to be licensed by the parliament in order to get published. Milton retaliates against this law by writing the tract Areopagitica, a Greek word whose meaning is place of Justice. This place is what he calls the commonwealth -- the public sphere. Consequently, it makes sense to allow limitations in order to uphold justice. However, Milton believes censorship prevents the ability to truly choose Good over Evil. He†¦show more content†¦And perhaps this is that doom which Adam fell into of knowing good and evil, that is to say of knowing good by evil. Just as Adam learned the concept of good by learning about evil when he sinned and fell from the Garden of E den, so must the commonwealth learn about both good and evil. Good and evil are intermixed; we cannot dispense with one or the other because we can only understand what good truly means after understanding the notion of evil. Therefore, one has to be aware of both through learning all types of knowledge and so, censorship only serves as an obstruction. Familiarity trough trial is necessary in order to recognize good from evil. Our faith and knowledge thrives by exercise. In order to truly have faith and be a good Christian, one has to exercise -- to read all spectrums of books, not only materials that were licensed and deemed good. We have to know all the possibilities since only someone who can, ...Consider vice with all her baits and seeming pleasures, and yet abstain, despite knowing the temptations, is the true wayfaring Christian. An ignorant choice is meaningless; only a sober choice, of someone exposed and conscious of evil, deserves credit. However, in order to make a choic e one needs to determine what the truth is. Milton complicates the choice further by maintaining that Truth is compared in Scripture to a streaming fountain. In this comparison the water in

Chicano Studies free essay sample

Internal divisions in the world of Chicanos. The paper starts by discussing how difficult it is to define exactly what a Chicano is. It goes on to discuss the U.S. Civil Rights movement and Arthur Schlesingers idea of the cult of ethnicity also the attempts and problems of assimilation. From the paper; It would not doubt be much more convenient for scholars if all Chicanos had the same political values, followed the same cultural customs, related to language(s) in the same way, conceptualized race in the same way. It would, under these circumstances, be easy to define the field of Chicano Studies. But, of course, this is not the case. While there are certainly common elements linking various individuals within the Chicano community to each other, as a whole Chicanos are as diverse and as fragmented as any other similarly sized group of Americans. A man who has crossed the U. We will write a custom essay sample on Chicano Studies or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page S.-Mexican border illegally to work as a busboy and who speaks no English, is only partly literate in the Spanish he speaks as a second language after his native Indian tongue, and who has a third-grade education after all might be suspected to have little in common with second-generation Cuban-American working as a heart surgeon who speaks Spanish to her family but English everywhere else.

Implement and Maintain Internal Control Procedure †Free Solution

Question: Describe about the Implement and Maintain Internal Control Procedure? Answer: 1. Purpose of internal control One of the major objective of the internal control is helps the employees and the owners to understand the attitude of organisations as whole (Albrecht, 2009). Internal control set protocol and procured for the employees to perform day to day transaction and duties. Internal control helps to prevent and reduce the fraud. Apart from that, internal controls aim the entity to run the business efficiently and effectively. However, internal control measures are not built in overnight but it is one consentient process which ultimately given the entity to build the organisations structure (Bebbington et al. 2010). An internal control is a very much governance the risks and counter the threats to improve the performance of the organizations in future. 2. Maintaing the adequate system of internal control The five major features of the internal control system help the entity or owner to manage the internal control. These internal control features are monitoring, controlling the several transactions, informations, communications and finally the assessing the risk (Benedict and Elliot, 2011). Monitoring is very much help in reviewing the employee performance along with that it also help in controlling the transactions that ultimately seek the information for communications. 3. Cost and benefit associated with internal control Cost versus benefits relationship Since the organization has various cost benefit analysis by implementing the internal control. One of the major costing would be hiring of extra personnel for the monitoring the duty along with equipment like computer based billing are increasing the cost of the(Berry, 2009). organizations . However, one of the major benefit would be entity would be able to keep track record of the expenditure, sales and employee absenteeism. This benefit would help the organization to control take over the control of entire process. These recurring cost will double the profit in near future for the organization (Bhattacharyya, 2010). Two benefit of cost benefit relationship Reducing the work pressure: One of the cost benefit relationship would be it will help the entity to increase the efficiency of human resources by decreasing the work pressure via implementation of computer based network (Bienstock and Mentzer, 2008). Detect error: Prevent the error and irregularity which will increase the productivity of the organizations (Brigham, 2010). The entity may face various error like transaction error and human error which can be corrected via internal control system. 4. Role of internal auditors Internal auditors maintain the expenditure and sales day books in order to manage day to day transactions of the organisations (Donelson et a n.d.). Managing the expectation of the stakeholders via regular communications. Assessing the risk on the key business activities using the collected financial information Prepare of financial report and identifying the issues within the business to make improvements in operations and productivity among the employees (Finley, 1994). Recommending for the suitable alternative options to the entity to increase the profitability and productivity of the company (Janvrin, 2003). 5. List of internal control weakness in both companies Employees fraud: As per the case given both of the companies is facing the problem of internal control. One of the Booker of the fast track company has conducted the fraudulent within the company via duplicate payment to supplier receipt and distributed among its friends (Janvrin, 2003). This is employees fraud which is raised due to lack of the control over the organizations. There has been numerous occasion where the employees or say bookkeeper does money embezzlement under the nose of the entity (Lenard et al. 2013). Here the employee Ms Simpson, and Mr. Oakley has done the billing the fraud which is also known as the employee fraud. This is due to the manual handling of the transactions. Company is been suffering the entire loss due to tampering of the financial obfuscations (Rae and Subramaniam, 2008). This fraud is done by the employees because of the open access to blank cheques and financial records and cash. Apart from that manager does not verify or approve the discounts an d credit memos which ultimately lead to employee fraudulent (Smith et al. n.d.). Accounts payables fraud: This type of fraud is generally done by the employee under the nose of the entity. Billing fraud is done by Ms. Simpson and their colleagues are taken the advantages of the entity and lack of proper internal control over the organizations (Vinten and Greening, 2001). All goods within the Fast track are been kept with the clerk who are responsible for the signing and receiving the slip are one of the major reason for fraudulent of billing within the Fast Track organizations (Hashemi, 2008). Apart from that the manager of the company is always been busy and sign the cheques and hand them to book peer who does the fraudulent and filed the invoices as per his wish (Balakrishnan and Sivaramakrishnan, 2008). Here, no billing or review of the vendor transactions with invoice numbers because the manager sis quite busy with other things. Lastly, No review of the vendor monthly statements for outstanding items has incurred the loss for the managers which create big losses in future (Hashemi, 2008). 6. Recommendations Implement the internal control: Internal control and programmes helps to safeguard the company asset and cash from the fraud and theft. Internal control is based on the few steps which helpful in reducing the error and detect the fraud within the organizations structure (Vinten and Greening, 2001). Figure 1: Steps in internal control (Source: Rae and Subramaniam, 2008, pp-104) With the help of internal control functions adequate control hells the managers to delegate the responsibilities among the employees and set the benchmarking within their work. Internal control will helps to detect the fraud by establishing and maintaining the people at all level within the organizations (Lenard et al. 2013). Internal control can increase the cost of the company but it helps the entity to cost effective in future. Internal control avoids the fraudulent which is been happen in the above case study of Fast track book keeper. Internal creates documentations of receipt and preparation of bank deposit within the books of accounts which reduce the employee fraud within the organizations (Janvrin, 2003). In additions to that, internal control will make sure that, deposit stamps in the entire incoming cheques are manage as per the order and also requires two signature which alert the manager about the fraudulent among the employees. Computer based billing: Computer based billing helps manager to check the order and invoice which will receive the billing or accounts payables fraudulent. Computer based network will helps the company to make the monthly Du Pont analysis which help[s the fraudulent of invoices which has been done by the employees within the Fast track book keeper. Computer based transaction helps the manager detect the fraud in the manual transaction which can be caught at any time soon. This will reduce the human error and detect the fraud. Hire experts: hiring an expert like CFA and CPA would give the organization additional benefit of the ethical accounting which will reduce the fraudulent conducted by the employees. Most of the employees are very much try taking advantages of entity because of the lack of expert in the area of accounting (Finley, 1994). Using GPPA method in accounting will help the Fast track to keep track of the expenditure and the actual cost which will help the company to reduce the error of principles, error of mission, error of commission within the financial statements. This will set the positive work environment that prevents employees from the fraud and theft. Reference List Books Albrecht, W. (2009). Financial Accounting. 3rd ed. New York: John Wiley Sons. Bebbington, J., Gray, R. and Laughlin, R. (2010). Financial Accounting: practice and principles. 7th ed. Bedford, London: Thomson Learning. Benedict, A, and Elliot, B., (2011). Financial Accounting: An Instruction. 5th ed. Mason: South-Western Cengage Learning. Berry, A., (2009). Financial Accounting: an introduction. 4th ed. California: Random House. Bhattacharyya, A. K. (2010) Principles and Practice of Cost Accounting, 2nd ed. Oxford: Butterworth Heinemann. Bienstock, C. C. and Mentzer, J. T. (2008) Sales Forecasting Management, Thousand Oaks, CA: Sage Publications Brigham, E. (2010) Financial Management: Theory and Practice. 5th ed. London: Routledge. Journals Donelson, D., Ege, M. and McInnis, J. (n.d.). Internal Control Weaknesses and Financial Reporting Fraud. SSRN Journal.22-45 Finley, d. (1994). Game Theoretic Analysis of Discovery Sampling for Internal Fraud Control Auditing. Contemporary Accounting Research, 11(1), pp.91-114. Janvrin, D. (2003). St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts. Journal of Information Systems, 17(2), pp.17-39. Lenard, M., Yu, B. and York, E. (2013). Do Discretionary Accruals Help Distinguish between Internal Control Weaknesses and Fraud?. International Business Research, 6(12). Rae, K. and Subramaniam, N. (2008). Quality of internal control procedures. Managerial Auditing Journal, 23(2), pp.104-124. Smith, R., Tiras, S. and Vichitlekarn, S. (n.d.). The Interaction Between Internal Control Assessment and Substantive Testing in Audits for Fraud. SSRN Journal. Vinten, G. and Greening, M. (2001). Internal Control and Fraud in the Smaller Building Society. Journal of Financial Crime, 8(3), pp.201-205. Hashemi, S. A. (2008) Analyze the relationship between operating cash flows and accruals, operating cash flow forecasting model, according and Auditing Review, 38, 1-24. Balakrishnan, R. and Sivaramakrishnan, K. (2008) A critical overview of the use of fullcost data for planning and pricing. Journal of Management Accounting Research, 14: 3-31.