Much Ado About Nothing - A Feminist Perspective of Hero...

A Feminist Perspective of Hero in Much Ado About Nothing Unlike the title of this piece suggests, Hero did not undergo her transformation in Much Ado About Nothing through magic. Rather, Hero was a victim of the double standards and illogical fears that the men of Shakespeare’s plays commonly held. The following quote sums it up quite well: In the plays female sexuality is not expressed variously through courtship, pregnancy, childbearing, and remarriage, as it is in the period. Instead it is narrowly defined and contained by the conventions of Petrarchan love and cuckoldry. The first idealizes women as a catalyst to male virtue, insisting on their absolute purity. The second fears and mistrusts them for their†¦show more content†¦Hero’s beauty is all he seems to be concerned about since he makes no mention of her other possible virtues and attributes. This banter between the men is consistent with the notion that all Shakespeare men want to marry a pure, socially benefiting woman and avoid cuckoldry. Claudio also does not seem to know much about Hero, thus explaining why he is asking Benedick and Don Pedro about her. He not only wants to know that his budding feelings are justified, but he wants to make sure that his choice of lady is indeed worthy of his honor. Even if Hero is fair, if she will not compliment Claudio’s social status, he will not marry her (Ranald 74). Hero does not get a chance to mull over the idea of Claudio as a husband. Even the audience knows little about her going into the now famous â€Å"shaming scene.† Details about Hero’s virtues and personality are purposely left out, partially to satisfy the dominant male perspective in the play, but also to give more clout to the heinous claim that Claudio makes during the wedding. The reactions of Hero’s father and others indicate that a woman’s virtues are only as good as a man says they are. How ironic that Claudio’s quick decision to shame Hero at the alter shows his extreme lack of honor and virtue. Rather than stand by his fiancà ©e’s side, he chooses to believe a rumor and instantly disowns her. Unfortunately, due to theShow MoreRelated Much Ado About Nothing - A Feminist Perspective Essay examples708 Words   |  3 Pages A Feminist Perspective of Much Ado About Nothingnbsp;nbsp; nbsp; Much Ado About Nothing, though a critically acclaimed play, seems to be truly a fuss of trivial details and sexist thinking. The title fits the play itself, in the sense that it is a case of a great amount of nothing, which perhaps can be assumed to be a mistake on William Shakespeares part. 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As a result, it touches ground on human psychology andRead MoreFeminist Theory Applied to Hamlet2809 Words   |  12 PagesRepresenting Ophelia: Women, Madness, and the Responsibilities of Feminist Criticism Elaine Showalter Though she is neglected in criticism, Ophelia is probably the most frequently illustrated and cited of Shakespeare’s heroines. Her visibility as a subject in literat ure, popular culture, and painting, from Redon who paints her drowning, to Bob Dylan, who places her on Desolation Row, to Cannon Mills, which has named a flowery sheet pattern after her, is in inverse relation to her invisibility in

George Reid Andrews Afro Latin America - 1584 Words

GEORGE REID ANDREWS: AFRO-LATIN AMERICA In this paper, I would arguer that the history of USA is intertwined with the issue of Blacks – their enslavement and freedom but it has not as yet been focused that this subject has far greater impact in Central and Latin America, thus the greater impact of blacks in Central and Latin America would be the main theme or argument of this paper. This book, Afro-Latin America by George Reid, is the first attempt to focus on this side of the African Diaspora. With remarkable skill George Reid Andrews has woven the history of people who came from Africa to South America – broadly speaking. He traces their path from slavery to freedom and how this in turn left its stamp on the politics, economics and†¦show more content†¦Here, there arose a problem. In USA there was a clear cut line dividing the Blacks and Whites. But in Latin America the Afro-Latin people penetrated different layers of society and economy with politics having an influence. Many of the Blacks were f ree and could not be bracketed with the salves. Europeans, Native Americans and people from the Asia added to the cocktail to make a mixing of blood rarely seen elsewhere. Thus the concept of race no longer remained a scientific issue but related to socio-economic factors (Bizumic 871-899). The biggest influence was felt in the sphere of culture – in dancing, music and religion. Andrew goes into detail saying how initially they were termed as barbaric by the Europeans and then in the 20th century there began a change of attitude when the idea of nationhood took roots. Capoeira, Cndomble and Carnaval are three of the significant cultural expressions that have their roots in the tradition of Africa. There is an underlying belief that Africa is very much throbbing and alive in these modern cultural renditions. Ironically the Europeans have also taken these on and absorbed them in their psyche. The book focuses on these aspects and at the end the reader is left with a feeling tha t more could have been said. Instead of devoting separate chapters on these themes he has scattered these all through the book. He has focused more on economics and politics. After reading the book there is the feeling that the problems ofShow MoreRelatedRastafarian79520 Words   |  319 Pagesby a bureaucratic structure or centralized organization, but by what I call a shared ideological-symbolic-ritual ethos. The research of Barry Chevannes concerning the relationship between Afro-Christian religions and Rastafari bears out this point. He ï ¬ nds that the unifying element in Rastafari, as in the Afro-Christian traditions, is not a centralized organization but â€Å"a fairly uniform system of beliefs,† shared symbols, and symbolic actions.89 Furthermore, instead of becoming institutionalizedRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesTiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography

Incidences of Sexual Harassment Cases from Nortern Cyprus Free Essays

string(159) " Current literature based on the United States sample shows no clear consensus whether males and females agree on what behaviors constitute sexual harassment\." CHAPTER 1 INTRODUCTION Sexual harassment is not a new phenomenon. It has probably existed as long as both sexes have been in existence. Sexual harassment is harassment or unwelcome attention of a sexual nature. We will write a custom essay sample on Incidences of Sexual Harassment: Cases from Nortern Cyprus or any similar topic only for you Order Now It includes a variety of behaviors, including mild transgressions and annoyances to serious abuses, which also involves forced sexual activity (Boland, 2002). Males as harassers and females as victims are the most common types of sexual harassment (O’Donohue et al, 1998). Research on sexual harassment usually falls into two categories: (1) investigating the dimensions of sexual harassment, and (2) investigating the factors that influence an individual’s perception of sexual harassment (Tata, 1993, cited in LaRocca, 1999). These factors include severity of the behavior, context in which the behavior occurs i. e. , power differentials, and incidental attributes of the persons involved i. e. , physical attractiveness. Rubin and Borges (cited in LaRocca, 1999) found that about 70 % of the women they surveyed reported some form of sexual harassment while attending classes at a university, and that majority of these sexual harassment incidents went unreported. Sexual harassment has been acknowledged to be a widespread and recurring problem in employment as well as educational settings (LaRocca, 1999). Sexual harassment in schools is recognized as a public health problem detrimental to students’ psychosomatic health (Gadin, 2002, cited in Witkowski, 2005). Awareness of harassment in an organization gives rise to psychological distress among individuals who have not been directly victimized (Schneider, 2001, cited in Witkowska, 2005). Studies have usually examined harassment and abuse in isolation rather than in the context of the total academic experience (Carr et al, 2006). Financial loss is a major consequence of sexual harassment to organizations (Worsfold and McCann, 2000), and it is more expensive to ignore the problem of sexual harassment than to provide training to the employees and employers, or students as the case may be. Sexual harassment has negative repercussions on the individual, the organization, and the community in general (O’Donohue, Downs, and Yeater, 1998). Headaches, backaches, nausea, weight loss or gain, sleep disturbance, neck pain, tiredness and psychological reactions, such as depression, anxiety, fear, anger, shame, guilt, helplessness, isolation, lowered self-esteem, lowered self-confidence, and nervousness are common for both working women and female college students who fall prey to sexual harassment (American Association of University Women, 2002). College students are known to have forfeited work, research, education comfort and even future career, due to sexual harassment (American Association of University Women, 2002). Thacker (1996), further states that formal education is an important factor in an individual’s career and personal development, and so stunting or obstructing a person’s educational accomplishment can have severe consequences. Formerly, sexual harassment has been seen largely as an instance of regular males’ sex pursuit of women in the workplace or classroom. However, researchers have begun to turn from studying sexual harassment as a problem between individuals, to a problem of organizational climate (www. de2. psu. edu/harssment/generalinfo. html). Thus, this study hopes to shed light on the nature of the organizational climate of E. M. U. This is because studying the perception of students on their understanding of what construes sexual behavior will provide an avenue for E. M. U to create and implement sexual harassment policies that will provide a sexual harassment-free studying environment for students. It also creates a foundation for further research. Schools may be considered as workplaces for students, just as they are for adult employees (Witkowska and Menckel, 2005). The school is an arena for students’ first contact with working life, and a place where they spend a large proportion of their time. 1. 1 Rationale for the Study In the course of carrying out a study on the incidences of sexual harassment of trainees in the tourism and hospitality industry of North Cyprus, the researcher found out that there was no clear cut definition of what sexual harassment means to these students. It is essential that we reformulate our focus to identify what sexual harassment means for students of E. M. U. The study hopes to provide data and theoretical evidence on the context in which E. M. U students perceive sexual harassment. To be successful in today’s competitive organizational environment, it is important for the administration of Eastern Mediterranean University to realize the significance of a sexual harassment-free school environment. It is also important to understand how students feel about the issue. Without a clear-cut definition of what constitutes sexual harassment, it will be difficult for the university to identify and deal with it. Because of the increase in incidences of sexual harassment in higher learning institutions (American Association of University Women, 2006), the negative psychological effects it has on students, e. g. , anxiety, tension, irritability, depression, headaches, lower morale, and the costs of lawsuit settlements increasing all over the world, it is with a pro-active view that this research looks at the perspective of sexual harassment by students in E. MU. Previous studies have contended that the best way to reduce sexual harassment is through prevention (Newman, 2000, cited in Wanthanee et al, 2006). Most of the studies that have examined sexual harassment have been conducted in the United States and other Western countries, thus; the findings from these studies may not be applicable in North Cyprus, given the difference in values and culture between countries. Social-sexual behaviors that may constitute sexual harassment in some countries may be perceived as acceptable in another (Hardman and Heidelberg, 1996, cited in Limpaphayom et al, 2006). Organizations need to establish effective sexual harassment policies and procedures, interventions and training programs to combat the problem (Newman, 2000, cited in Witowska, 2005). However, without a commonly accepted, behavioral –based definition of what constitutes sexual harassment, the degree to which the problem exists cannot be accurately assessed, an understanding of complaints and reactions cannot be reached, and organizations cannot accurately address the problem through policies or training (Nielson, 1996). More research is needed in terms of the effect of gender difference on sexual harassment perceptions and reactions. Current literature based on the United States sample shows no clear consensus whether males and females agree on what behaviors constitute sexual harassment. Perceived gender difference on sexual harassment perceptions in other countries or cultures remain largely unexplored (Wanthanee et al, 2006). 1. 2 Aims of the Study Despite recent interest in sexual harassment in schools around the globe, research in North Cyprus and other European countries remains limited. Therefore, the main objective of this study is to investigate the perception of male and female students of E. M. U in North Cyprus on sexual harassment. Thereby, the study aims to examine whether the sexual harassment construct varies across two specific genders, comparing male and female samples as to what behaviors may be perceived as sexual harassment. The present study builds on previous exploratory studies on sexual harassment and attempts to add to the development of a commonly accepted, behavioral based definition of a hostile work or school environment by identifying specific behaviors perceived by students to create a hostile school environment. Therefore, the aims of this study are: 1. To identify specific sexual behaviors perceived by students as contributing to the creation of differing levels of a hostile work environment. 2. Identify how these perceptions vary across selected demographic factors. 3. Identify how these perceptions are formed. 4. Provide recommendations to E. M. U. concerning the development and implementation of sexual harassment policies and procedures. 1. 4 Scope Of The Study The study will discuss the definition, theories and effects of sexual harassment, with emphasis on perceived differences of male and female gender. It will also give details of the classifications and categories of sexual harassment, with in-depth review of past research on the topic. Further, the study will focus on students who are registered full time in E. M. U. Based on the findings of the study and previous research, results will be analyzed and concluded. 1. 5 Outline of the Thesis The thesis has four chapters will comprise of 5 Chapters. Chapter One gives a background of the entire study, outlining a brief background of the topic, and stating the aims and objectives of the study. It also states the rationale as to why the subject of sexual harassment was chosen for the study. Chapter Two presents a review of the literature. It discusses what previous researches have concluded about the definition, classification, effects and incidences of sexual harassment, placing emphasis on the perceived differences of males and females on sexual harassment. It will also give information about Eastern Mediterranean University, North Cyprus, where the sample will be taken. Chapter Three gives detailed information about how the data set for the study are collected. Data for the study were collected through survey of the students, with questions asked based on the 5 categories of sexual harassment. Thus, the research will use quantitative methodology, using target sampling method to collect primary data. Chapter Four presents the findings. This section presents a detailed report on the perception of the respondents on the context of sexual harassment, supported by the researcher’s conclusions based on past literature and research. Respondents are categorized based on how they report their perceptions, experiences, and how they feel about it. Chapter Five presents a discussion of the findings, limitations faced in collecting data, and the conclusion. In this final chapter, suggestions are proffered to the University administration on how to educate students on issues and policies of sexual harassment. Finally, future research areas are proposed. CHAPTER 2 REVIEW OF LITERATURE 2. 1 Defining Sexual Harassment The definition of sexual harassment adopted by the European Commission in 1991 refers to unwanted conduct of a sexual nature, or other conduct based on sex affecting the dignity of women or men at work. This includes unwelcome physical, verbal or non-verbal conduct (Witkowska, 2005). According to Dziech et al (1990), sexual harassment is harassment or unwelcome attention of a sexual nature. It includes a variety of behaviors that include mild transgressions, serious abuses, and can involve forced sexual activity. EEOC (Equal Employment Opportunity Commission) in the United States, defines sexual harassment as unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature, when submission to or rejection of such conduct is used as the basis for employment decisions affecting an individual, or where such conduct has the purpose or effect of interfering unreasonably with the individual’s work performance, or creates an offensive, hostile or intimidating working environment. (US Equal Employment Opportunity Commission, 1992, cited in Limpaphayom et al, 2006). One chief difficulty in defining sexual harassment is that people with different demographic and/or social backgrounds have different perceptions of what sexual harassment consists of (Foulis and McCabe, 1997, cited in Lin, 2004). Inconsistencies and disagreements on what actually constitutes a hostile working environment and the degree to which sexual harassment is present in the workplace may be the result of two important factors: first, sampling differences found in previous research, and second, lack of a commonly accepted, behavioral based definition of sexual harassment (Nielson, 1996). In November 1993, the Supreme court handed down a decision in Harris versus Forklift Systems Inc, that no longer required complainants to prove that a hostile or abusive environment caused them psychological injury- the complainant needed to simply show that the defendant’s behavior was either physically threatening or humiliating or unreasonably interfered with his or her work (Reynolds, 1994, cited in Nielson, 1996). Based on the above decision, it is clear that there is still no accepted definition of sexual harassment. Individual interpretation is inherent in the identification of a hostile work environment. Behavior that is considered harassing by one individual may not be harassment to someone else, and the reason for these differences in perceptions remain unclear. Sexual harassment seems to be in the eyes of the person being harassed, and it is left to the courts to decide what constitutes acceptable or unacceptable behavior. Although the researcher realizes that it is difficult to define the exact boundaries of sexual harassment, for the purpose of this study, sexual harassment is defined as unacceptable conduct of a sexual nature, or other conduct based on sex that interferes with a student’s right to a supportive, respectful and safe learning environment in school, or that affects a student’s dignity in a negative way. This definition includes both the quid pro quo and hostile work environment types of harassment listed by the European Commission, which captures a broad range of behaviors so as to better describe the nature of sexual harassment in school. Also, because schools are mainly educational institutions, it is necessary to evaluate standards of school behavior related to sexual harassment in a broader learning context than is the case for working adults. 2. 2 Theories of Sexual Harassment. 1. Sociobiology- This perspective argues that males are biologically programmed to be sexual aggressors and that sexual behavior in the workplace is an aspect of biological inheritance (www. de2. psu. edu/harssment/generalinfo. html). Proponents of this theory agree that though sexual behavior in the workplace is inappropriate, it is however, unavoidable, and argue that acting in accordance with one’s biological impulses should not be considered offensive or illegal ( Murrey, 2000). 2. Patriarchy- This perspective holds that men have social, political and economic power over women, and women are defined by the system as sexual in nature (www. de2. psu. edu/harssment/generalinfo. html). In some cultures, women are confined to the home as wives and mothers and female children are not formally educated. In other cultures (such as that of the researcher of the present survey, in Nigeria), women are not confined to the home, but, stereotypes about appropriate male and female behavior assign women a subordinate sexualized identity. Proponents of this theory believe that social structure must change before harassment can be eliminated. This can be done if both men and women are taught about the nature of stereotyping, and there are no links between power and sexuality (Barth and Raymon, 1995). 3. Culture- This perspective maintains that men and women are socialized into different cultures, different beliefs, values and ways of communication (www. de2. psu. edu/harssment/generalinfo. html). Proponents here believe that traditionally, the workplace has been a male culture where men joke and tease each other, and talk about women in a not too respectful manner, so, women who want to enter this scene should not expect men to change their culture in a minute; however men must learn to work along with women in the workplace (Taylor, J. K, 1999). Another argument here is that, suggesting that comments about sex are more offensive to women than men is stereotyping and it is gender discrimination, so the culture of the workplace should be a culture of respect towards all persons. 4. Discourse-The discursive perspective holds that communication creates and shapes social reality, so that communicative practices create assumptions about the nature of the world, which influence our opinions and behavior (www. de2. psu. edu/harssment/generalinfo. tml). This means that feelings and emotions are defined and taught so that people who harass and people who are harassed come to feel these behaviors are normal. Until recently, incidences of sexual harassment were not seen as inappropriate, but instead seen as normal in men’s conduct towards women (Wood, J, 1994). 2. 3 Classification of Sexual Harassment Hadjifotou (1983) classified sexual harassment into 5 categories: 1. Sexual remarks, jokes, catcalls, whistling and teasing, or pe rsonal remarks about parts of the body, particularly legs, breast and hair. These forms of harassment are the hardest to identify and tackle. 2. Suggestive look and gestures, staring and leering. Such unwanted behavior is threatening because there is no immediate escape at work. Ignoring this behavior carries the risk of the harasser increasing his actions; acknowledging the harasser’s interest may be taken as acceptance; and complaining may be difficult if the harasser has power over the woman’s job. For example, a lady narrated how her boss will stand with his hands in his pockets as if rubbing his genitals. (Farley, p. 116, cited in Hadjifotu, 1983). . Persistent demands for dates and sexual favors either from a supervisor or co-worker. Direct questions and comments of the sort cannot be easily ignored. Two scenarios may result from this: rejection or avoidance of the harasser may fuel the myth that women ‘like to play hard to get’, and/or it may be difficult to persuade the harasser that his attentions are unwanted. An example is given of a woman whose boss visited her at odd hours during her night shift, asking her to have an affair with him, a night out, an afternoon, or just half an hour. (Night Nurse p. 4, cited in Hadjifotou, 1983). 4. Touching, pinching, caressing and hugging. A familiar excuse for this type of behavior is that it demonstrates friendship, but when the action is unwanted and repeated, it cannot be mistaken for genuine concern for a person’s well-being. (Kitchen Helper, p. 67, cited in Hadjifotou, 1983. ) 5. Violent sexual assault, rape or attempted rape. Such cases account for a very small proportion of sexual harassment at work. Fitzgerald et al (1988), using Till’s (1980) study on sexual harassment of college women, identified how sexual harassment progresses. This study describes 5 categories of sexual harassment which are all similar to that of Hadjifotou (1983) above to describe the 5 levels of sexual harassment: 1 -gender harassment: generalized sexist remarks and behavior. 2 -seductive behavior: inappropriate and offensive, but essentially sanction-free, sexual advances. 3 -sexual bribery: solicitation of sex activity or other sex linked behavior by promise of rewards. 4 -sexual coercion: coercion of sex activity by threat of punishment. 5 -sexual assault: gross sexual imposition Fitzgerald et al (1988) believe that gender harassment is perceived as the east serious behavior of sexual harassment, while sexual assault is perceived as the most serious of all the behaviors of sexual harassment. This means that the 5 levels of sexual harassment that have been identified is on a 1 to 5 scale where 1 is equal to less severe and 5 is equal to most severe. However, it is believed that gender harassment often leads to eventual sexual assault. Pattinson (1991) states that though sexual harassment does not just involve having sexual intercourse, it is more often than not the prime motivation. 2. 4 Effects Of Sexual Harassment on University Students It is difficult to assess the actual extent of the effects of sexual harassment as a whole. Though many studies indicate the issue to be widespread and take a serious toll on the victim, critics say that many studies get response only from people who have experienced sexual harassment, and such experiences might be exaggerated (www. de2. psu. edu/harssment/generalinfo. html). In schools however, many scholars complain that sexual harassment remains an unspoken secret, with teachers and administrators refusing to admit the problem exists in their schools, thereby, not accepting their legal and ethical responsibilities to deal with it. Dziech and Weiner, 1990). A 2002 study of students in the 8th to 11th grade, undertaken by the American Association of University Women (AAUW), revealed that 83% of girls have been sexually harassed and 28% of boys have been sexually harassed, by teachers and colleagues, (AAUW, 2002). Also in the association’s study, it was reported that 62% of fe male college students and 61% of male college students have been sexually harassed in their universities, with 80% of the reported harassments being peer-to-peer (AAUW, 2006). Headaches, backaches, nausea, weight loss or gain, sleep disturbance, neck pain, tiredness and psychological reactions, such as depression, anxiety, fear, anger, shame, guilt, helplessness, isolation, lowered self-esteem, lowered self-confidence, and nervousness are common for university students who fall prey to sexual harassment (AAUW, 2002). College students are known to have forfeited work, research, education comfort and even future career, due to sexual harassment (AAUW, 2002). Thacker, (1996) argues that formal education is an important factor in an individual’s career and personal development, and so stunting or obstructing a person’s educational accomplishment can have severe consequences. Further negative effects include lower morale, decreased job satisfaction, and poor time-keeping (Stanford and Gardiner, 1993). Previous researches have shown that over a period of time, even low level frequent sexual harassment can lead to significant negative consequences for student victims. (Schneider et al, 1997). According to Hadjifotou (1983), common effects on the college victims are: – Decreased work or school performance, and increased absenteeism. – Loss of job or career, which in turn leads to loss of income. – Having to drop courses, change academic plans. – Defamation of character and reputation. – Loss of reference and/or recommendations. In addition to the above, a survey of 903 female students conducted by Fitzgerald et al in 1988 (cited in Lin, 2006), at a University in the US Midwest, reported that victims of sexual harassment did not report their experiences because of 3 reasons: 1. They felt they might not be believed. 2. They did not want to cause trouble or be labeled as trouble makers. 3. They rather dealt with the problem themselves or, they had not perceived it as serious enough to be reported. 2. 5 Effects of Sexual Harassment on the Organization and the Community Sexual harassment is a widespread and continuing problem in workplaces and schools that cuts through occupational and professional categories, age groups, educational backgrounds, racial and ethnic groups and affects everybody (www. de2. psu. edu/harssment/generalinfo. html). On October 6, 1991, Anita Hill, a University Law Professor, notified the United States Judiciary Commission that she had been repeatedly harassed by Judge Clarence Thomas, a Washington DC Circuit Judge nominated to sit on the US Supreme court by President Bush. This incidence, Anita reported, occurred a decade earlier when they both worked at the US Equal Employment Opportunity Commission (Barton and Eichelberger, 1994). The U. S. Equal Employment Opportunity Commission (EEOC) reported a $1 million settlement of a class action lawsuit against Grace Culinary Systems, Inc. and Townsend Culinary, Inc. lleging egregious sexual harassment of 22 Hispanic women at a food processing plant in Laurel, Maryland. The suit charged the companies with routinely subjecting the female workers, all recent immigrants from Central America who spoke limited English, to unwanted groping and explicit requests for sexual favors by male managers and co-workers over several years (www. de2. psu. edu/harssment /generalinfo. html). The governor of Osaka was ordered to pay $ 107,000 to a university student in Japan’s largest sexual harassment verdict, a ruling described as revolutionary in the size of the award and one that is expected to lead to more court cases. Japan has seen a growing number of lawsuits since a revised labor law prohibiting sexual harassment and sex discrimination took effect last April. In July, a court awarded $87,000 to a woman who said she was harassed and forced into a sexual relationship by a piano teacher while she was a university student (www. de2. psu. edu/harssment/generalinfo. html). WR Grace Co agreed to a $1 million settlement in a sexual harassment suit. Managers at a food processing facility in Maryland were charged by the US Equal Employment Opportunity Commission with the harassment of 22 female workers from Central America. The violations included the demanding of oral sex, touching of the women and exposing themselves to the women. According to commission officials, two pregnant women who refused the men’s advances were fired (www. de2. psu. edu/harssment/generalinfo. html). As is seen in the examples above, financial loss is a major consequence of sexual harassment to organizations (Worsfold and McCann, 2000), and it is more expensive to ignore the problem of sexual harassment than to provide training to the employees and employers. Government officials are not left out in the criticisms and lawsuits levied against them on sexual harassment matters. In a 1990 survey of employees of the US Defense Department (Barton and Eichelberger, 1994), 64 percent of the findings in the military reported that they had endured sexual harassment while in service. Also surveyed are the cases of at least a dozen Senior Naval Officers who had been reassigned or demoted over charges of them harassing female Officers at a Las Vegas convention in the summer of 1991 (Barton and Eichelberger, 1994). O’Donohue et al (1998), summarize some of the effects of sexual harassment on the organizations as follows: -Decreased productivity: when sexual harassment occurs in the workplace, the individuals involved will be psychologically affected and may not perform as well as they ought. -Increased absenteeism of staff: staff that experience sexual harassment behaviors in the workplace tend to make excuses for not showing up for work. Increased healthcare costs and sick pay costs: in organizations where sexual harassment behaviors are prevalent, staff will incur more healthcare and sick pay costs during post harassment treatment. -Decreased ethical standards and discipline in the organization: organizations that condone sexual harassment behaviors and do not do anything about it will find a decrease in their ethical standards and discipline because employees will act in anyway they like knowing there will be no consequences. This is also bad for victims as they will feel no one cares about their predicament. Legal costs if complainants take issue to court: when victims file lawsuits against organizations, costs are incurred in settling the complainants or paying for the services of attorneys. 2. 6 Effects of Sexual Harassment on the Individual Rubenstein (1992) identifies anxiety, tension, irritability, depression, headaches, sleeplessness, fatigue and deterioration of personal relationships as stress related consequences of sexual harassment. Further negative effects on the individual include lower morale, decreased job satisfaction, and poor time-keeping (Stanford and Gardiner, 1993). Previous researches have shown that over a period of time, even low level frequent sexual harassment can lead to significant negative consequences for the victim (Schneider et al, 1997). 2. 7 Gender Differences In Sexual Harassment Sensitivity Gender has been a dominant aspect of sexual harassment research and has been shown to be a predictor of sexual harassment sensitivity (Crow et al, 1995). Research by Crow et al also suggests that males and females, do, in fact, differ in sensitivity to harassment. Major differences were found in the reaction to harassment of a non-sexual nature where women were more likely than men to perceive a given incident as harassment. As human beings, we grow up to be aware of who we are through being exposed to particular interpretations of what it is to be human- in this case, either male or female, masculine or feminine (Linstead et al, 2005). Traditionally, sexual harassment sensitivity has been looked at in terms of social-sexual behaviors based on gender (Crow et al, 1995). The traditional view from research is that gender has a significant impact on sex-role behaviors and sexual behaviors. It has become apparent that men and women automatically have different orientations towards sexually-related behaviors, which in turn results in different perceptions to sexual harassment (Reilly et al, 1986, cited in Crow et al, 1995). Tangri et al in their 1982 study (cited in Lin, 2006), state that females are more sexually attractive and so are more socially disadvantaged than their male counterparts. Therefore, Lin (2006) argues that females are more vulnerable to harassment than the males. Males as harassers and females as victims is the most common type of sexual harassment (O’Donohue et al, 1998). Men seem to be more tolerant of sexual harassment than women and tend to rate hypothetical scenarios and specific social behaviors as less harassing than women (Gutek, 1985 cited in Crow et al, 1995). Women are assumed to resent sexual overtures at work and tend to react more negatively to sexual harassment scenarios than men. Gender differences occur because men and women weigh information about the victim and the harasser differently (Carr et al, 1999). Men tend to be more influenced by incidental behaviors of the victim. For example, Pryor and Day, in their 1988 research (cited in Carr et al, 1999), found that men were more influenced than women by the information of how the victim dressed, thereby, attributing more blame to the victim than the harasser. Researchers of past surveys have had difficulty in defining sexual harassment and have attempted to identify behaviors that constitute sexual harassment by respondents of their survey (Worsfold and McCann, 2000). However, the most commonly reported forms of sexual harassment are gender related derogatory remarks, suggestive looks, and sexual comments ( Stanford and Gardiner, 1983). CHAPTER 3 METHODOLOGY 1. Introduction This chapter outlines the research method, research design, and the research sample. The research method gives detailed information about the type of research that was utilized for this study and gives reasons why it was used. It also gives information on the kind of data that will be collected and which sources will be used. The research design gives information on the survey instrument used for the study, explaining the questions and their source. The research sample provides the reader with the population used for this survey and the reason why it was used for this study. 2. Research Methodology This research is an inquiry into the perceived differences on sexual harassment between male and female students of EMU, examining the size of the gender difference within specific behavioral categories in an attempt to identify those behaviors that produce the largest difference and provide accurate information about the actual size of the gender difference. Thus, this study uses the quantitative approach to test the hypotheses. The aim for using this method is to determine whether the predictive generalizations of the hypotheses hold true. The researcher uses questionnaires to collect data, and remains objectively separated from the subject matter of the research. 3. Survey A questionnaire is a research instrument consisting of a series of questions and other prompts for the purpose of gathering information from respondents. Questionnaires were chosen for this research because this research involves a large sample, thereby making data entry and tabulation easier to analyze. Also, questionnaire surveys are familiar to most people, and generally do not make people apprehensive in answering questions. In addition, the researcher’s own opinions will not influence the respondent to answer questions in a certain manner, reducing bias, and also are less intrusive than telephone or face-to-face surveys, as the respondent is free to complete the questionnaire on his/her own time-table. 3. 1 Questionnaire Design This survey is designed to provide information distinguishing between reactions to both pervasiveness and severity of particular behaviors, as well as to provide information distinguishing between reactions to gender harassment, seductive behavior and sexual imposition. The questionnaire design used for this research was adopted from Nielson (1996). Nielson (1996) examined the perception of sexual harassment, focusing on the female office professional’s perspective. Self administered questionnaires will be given to respondents with assurance that data will only be used for this thesis research and not for any other purpose. The items of the survey instrument will be prepared in English and then translated into Turkish by using the back translation method. There will be a pilot study of students who will be given questionnaires to complete, so that the researcher could confirm if the questionnaire was well understood by the respondents. After confirming the questions were understood, the researcher will hand out the questionnaires to students in various classrooms after taking permission from the University administration. Questionnaires returned by the espondents will be analyzed using Windows SPSS 0. 8 and used according to the respective objectives and occasions. 300 questionnaires will be distributed. Demographic explanations for differing perceptions of sexual harassment will be tested based on the following research and proposed hypothesis. Based on the assumption that females are inclined to find social sexual behavior (dating and flirting) as more severe than boys, this study proposes that: H1- F emale students will perceive potentially harassing behavior as more severe than male students. Research found that men were more influenced than women by the information of how the victim dressed, thereby, attributing more blame to the victim than the harasser. Based on this information, the study proposes that: H2- male students will judge the victim more harshly than female students. Research shows that a person’s previous experience with regard to sexual harassment influences gender difference in perceptions of sexual harassment (Blakely et al, 1992, cited in Nielson, 1996). This means that if one has experienced sexual harassment behaviors, he/she will be more conscious and less tolerant of behavior considered as harassment. Based on this, this study proposes that: H3- students who respond to having been sexually harassed will perceive potentially harassing behavior as more severe than those who respond to not having been sexually harassed. Previous research shows that studies investigating sexual harassment has tended to exclude behaviors which are perceived to have a low potential to harass and have also provided respondents with limited responses. In attempting to deal with these issues, this survey utilized in this study is designed to measure students’ perceptions of a wide range of actual workplace behaviors which create varying levels of a hostile work environment. Within this variety of behaviors, both severity and frequency of the behavior will be manipulated. Therefore, the continuum to be used for this study is as follows: 1. Likely to consider it a compliment 2. Socially acceptable behavior 3. Annoying, but not likely to affect my studies 4. Disturbing to the point of affecting my studies, but no formal complaint 5. Basis for formal complaint, but not a lawsuit. 6. Basis for a lawsuit. The use of response options beyond formal complaint is to enhance the identification of behaviors that create a hostile work environment. Though such behaviors are typically not reported, they may have an adverse effect on the victim’s productivity, moral absenteeism and turnover. 3. 2 Survey Items. 1. Comment: â€Å"your hair looks nice† 2. Comment: â€Å"have you lost weight? † 3. Comment: â€Å" you have nice legs† 4. Comment: â€Å"your skirt is very short† 5. Comment: â€Å"your neckline is very low’ 6. Comment: â€Å"your clothes fit like a glove† . Comment: â€Å"you have an attractive build† 8. Opposite sex touches your hands 9. Opposite sex touches your arms/shoulder 10. Opposite sex asking for a date 11. Opposite sex touches your back 12. Opposite sex telling off-color jokes 13. Student forced into sex in school 14. Opposite sex asking for sexual f avors 15. Opposite sex touches your breasts 16. Hugs with caresses from opposite sex 17. Opposite sex touches your buttock 18. Opposite sex describing sexual abilities 19. Opposite sex staring, persistently 20. Observing peers having sex in the school environment 21. Peers discussing sexually related stories 22. magazines with pictures of people scantily clothed 23. Opposite sex touches your face 4. Research Sample The questionnaire survey will focus on students of E. M. U. in North Cyprus, who are registered as full time students. Purposive sampling is a sampling method in which elements are chosen based on purpose of the study. Purposive sampling may involve studying the entire population of some limited group (example, sociology faculty at Bilkent University) or a subset of a population (example, EMU faculty who has won a Nobel Prizes). As with other non-probability sampling methods, purposive sampling does not produce a sample that is representative of a larger population, but it can be exactly what is needed in some cases – study of organization, community, or some other clearly defined and relatively limited group. In this study, purposive sampling method was used, as the researcher decided to focus on students whose profiles are given above to get the specific information for the research. Table 3. 1 Questionnaire This questionnaire survey aims to investigate the perception of male and female students of EMU on sexual harassment. The researcher wishes to find out from you, whether the sexual harassment construct varies across two specific genders, comparing male and female samples as to what behaviors may be perceived as sexual harassment. Due to the sensitivity of the topic, be assured that whatever you say or write is strictly confidential and cannot be traced back to you, as you are not requested to write your name or any other personal information. Please answer the questions honestly and sincerely, as it is important for the output of this research. 1. What is your gender? a. Male b. Female 2. What age group are you? a. 16-20 b. 20-24 c. 25-28 3. What is your educational level at EMU? a. Year 1 b. Year 2 c. Year 3 d. Year 4 e. Graduate student. 4. What is your nationality? 5. For each of the scenarios depicted below, how would you rate such behavior? (In reference to the school environment). Kindly mark ‘X’ in boxes 1, 2, 3, 4, 5 or 6 (as applicable to you). Where; 1= Likely to consider it a compliment. 2= Socially acceptable behavior. 3= Annoying, but not likely to affect my studies. = Disturbing to the point of affecting my studies, but no formal complaint 5= Basis for formal complaint, but not a lawsuit. 6= Basis for a lawsuit. 1 2 3 4 56 1. Comment: â€Å"your hair looks nice† 2. Comment: â€Å"have you lost weight? † 3. Comment: â€Å" you have nice legs† 4. comment: â€Å"your skirt is very short† 5. Comment: â€Å"your neckline is very low’ 6. Comment: â€Å"your clothes fit like a glove† 7. Comment: â€Å"you have an attractive build† 8. Opposite sex touches your hands 9. Opposite sex touches your arms/shoulders 10. Opposite sex asking for a date 11. Opposite sex touches your back 12. Opposite sex telling off-color jokes 13. Student forced into sex in school 14. Opposite sex asking for sexual favors 15. Opposite sex touches your breasts 16. Hugs with caresses from opposite sex 17. Opposite sex touches your buttocks 18. Opposite sex describes sexual abilities 19. Opposite sex staring, persistently 20. Observing peers having sex in the school environment 21. magazines with pictures of people scantily clothed 22. Peers discussing sexually related stories 23. Opposite sex touches your face 6. Please define what sexual harassment means to you——————————————————————————————————————————————————————————————————————————————————————————————————————————————————————†”————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————â €”——————————————————————- Thank you very much for taking time out to help me in my research. For more information, or if you have problems filling out the questions, or if there’s anything you wish to talk about/discuss, please contact me: E-mail: sweetheri@yahoo. com. Reference: AAUW (2002) â€Å"Hostile Hallways: Bullying, Teasing, and Sexual Harassment in School†, Research by Harris Interactive: American Association of University Women Educational Foundation, 11 11 Sixteenth street, Washington D. C. ISBN: 1-879922-28-2. AAUW (2006) â€Å"Drawing the Line: Sexual Harassment on Campus†, National Conference for College Women Student Leaders’ Summit on Sexual harassment, American Association of University Women, Washington D. C. , 20036. Anderson, J and Poole, M. (1994), ‘Assignment Thesis Writing’, John Wiley and sons, New York. Pp24-30. Barth, A. J. , and Raymon, P. 1995), ‘The Naive misuse of power: Non-conscious Sources of Sexual Harassment, Journal of Social Issues, 51 (1) pp 85-95. Barton, L. , Eichelberger, J. (1994) â₠¬ËœSexual Harassment: Assessing the need for corporate policies in the workplace. Volume 7, Number 1, pp 24-28, MCB Press, 095 3-3230. Boland, M. L. (2002), Sexual harassment: Your Guide to Legal Action, Naperville, Illinois, Sphinx Publishing, 2002. Fitzgerald, L. F. , Shullman, S. L. , Bailey, N. , Richards, M. , Swecker, J. , Gold, Y. , Ormerod, M. , and Weitzman, J. (1988), ‘The Incidence and Dimensions of Sexual Harassment in Academia and the Workplace’, Journal of Vocational Behavior, 32, 152-175. Hadjifotiou, N. (1983), ‘Women and Harassment at Work’, Pluto Press Limited, Australia and London. Lin, Y. H. (2006), ‘The incidence of Sexual Harassment of students while undergoing practicum training experience in the Taiwanese hospitality industry: Individuals reaction and relationships to perpetrators’, Journal of Tourism Management, 27, 51-68. O’Donohue, W. , Downs, K. , and Yeater, E. A. (1998), â€Å"Sexual harassment: A review of the literature†, Aggression and Violent Behavior, 3 (2), 111-128. Pahlavan, N. (2006), ‘Investigation of sources of funds in Restaurants in T. R. N. C. ‘ Masters thesis, september 2006, gazimagusa, North Cyprus. pp30-44. Reyner, C. , Sheehan, M. and Barker, M. (1999), â€Å"Theoretical approaches to the study of Bullying at Work†, International Journal of Manpower, Vol. 20, No. ? , pp11-15. Rubenstein, M. (1992), ‘Preventing and Remedying Sexual harassment at work: A Resource Manual, Eclipse, London. Schneider, K. T. , Swan, S. , and Fitzgerald, L. F. (1997), ‘Job related and Psychological effects of Sexual Harassment in the Workplace: Empirical Evidence from 2 Origins’, Journal of applied Psychology, Volume 82, Number 3, pp 401-410. Stanford, J. , and Gardiner, J. (1993), ‘Sexual Harassment: how it happens and how to beat it’, The Industrial Society, London. Taylor, J. K. 1999), ‘What to do when you don’t want to call the Cops’, New York: NY University books, p 8. Thacker, R. A. (1996), â€Å"A Descriptive Study of Situational and Individual Influences upon Individual’s Responses to Sexual Harassment†, Human Relations, 49 (8), 1105-1122. Thomas, M. (2005), â€Å"Bullying among support staff in a higher education institution†, Journal of Health Education, Vol. 105, No. 4. pp 273-288. Worsfold, P. , and McCann, C. (2000), â€Å"Supervised Work Experience and Sexual Harassment†, International Journal of Contemporary Hospitality Management, Volume 12, Number 4, pp 249-255. Woods, J. (1994), ‘Saying it makes it so: The Discursive Construction of How to cite Incidences of Sexual Harassment: Cases from Nortern Cyprus, Papers

Centre And The Development Of New Auditing †Myassignmenthelp.Com

Question: Discuss About The Centre And The Development Of New Auditing? Answer: Introducation ABC Learning Centre was an Australian child care company founded in the year 1988. It was considered as the biggest child care corporation with around 800 centres in the year 2006 and proceeds more than $50 million in the fiscal year 2004-2005. Owners Eddy Groves and Le Neve started with this business expecting it to do well as during that time both the family members were working without any extra support from other family members. The business flourished with an added benefit from the government in the form of subsidies. Child care industry is bound to earn profits as the expenditure is less and there is hardly any restriction to start such business. The company started trading on the Australian Stock Exchange in the year 2001 and its shares did significantly well which was evident from the fact that its profits increased around 1100% from 2002 till 2006 with seven times rise in stock prices from the year 2002 till 2004(Sumsion, 2017 ). Because of such an exceptional performance, t he company became more famous through news in the media and fascinated numerous stakeholders towards the company. Within 4 year of entering the share market, 20 % of child day care centres of Australia were possessed by ABC Learning Centre. The company acquired several companies such as Future One, Kids Kampus etc. Further, with the possession of Learning Care group, it rose to become the biggest listed childcare supplier globally employing 16,000 workers and rendering services to around 100,000 kids. Abc Learning Centre Auditing Issues Responsible For Collapse Of The Company The above figure clearly shows rise in the number of ABC Learning centre from the year 2001 till 2007. Not only had the centres grown but also its share price from $2 to $13.94.This expansion was supported by the government with the help of child care benefit schemes as well as fee subsidies. The said industry was considered as downfall resistant. However, in the year 2008, in the wake of international economic catastrophe, dreadful reports were out, of the companys profit being dropped from over 40% from the last year. Market assumption increased concerning ABC Learnings monetary conditions. There was a dramatic decrease in the price of companys shares; it fell by over 65 % in a month. Soon, the companys securities were no longer trading. Lawful intimidation against the company intensified and both the owners Eddy Groves and Le Neve resigned from the company in the month of September, 2008. The collapse of the company is anticipated to have started way before the organization was aware of it. Controversy arose over the dubious practices embraced by then accounting firm Pitcher Partners related with auditing of corporations financial records. The company opted for deliberate receivership revealing its doubtful accounting practices in the month of November, 2008. There were several reasons that led to the collapse of ABC Learni ng including the growth in the competition, monetary disparities owing to huge acquisitions and debts. However, the major reason for its failure was disparities in the fiscal facts given by the management. The financial statement of the company gave misleading information wherein 72% to 81% of intangible assets majorly included numerous operating licences comprised the assets in the balance sheet (Baaqeel, 2008). These licences were insignificant but the company professed huge price on them. The appraisal of these licences fascinated shareholders and increased its value. However, in a statement by the Australian Securities and Investment Commission it is assured that the licences were of almost no value to the company. Goodwill of around $37.4 million and licences of around $647.6 were accounted in the commencement of the fiscal year 2006-07 (Teen, 2012). However, by the fiscal year ending 2007-08, goodwill increased to $271 million and licenses of around $2.4 billion whereas in the se 2 years $2 million and $8.4 million were the impairment charges for goodwill and licences .Also, a complaint was registered that the revaluation of licenses was the basis of profits of $390 million that the company made between the years 2001 and 2005. Also, potential cash flows of the company, of which the company was unsure of was the cause of its increased value. There were different views by different auditors on the practice adopted for auditing. Incompetent judgment was given by the companys auditors, Pitcher Partners from the time of their engagement with the company in the year 2003. The accounting practise followed showed exaggerated picture of the growth of the company. As a result, it was forecasted the company to make $200 million of profits in the month of January 2008. This profitable business ensnared shareholders which helped it to expand globally. However, the major auditing issue accounting for the downfall of the company were incompetence on the part of the auditors of the company. The company intended to disburse $70 million as per the proclamation from a share market in the year 2008. (Walsh, 2015). Another major issue with ABC Learning Centre was the existence of related party transactions. There was failure on the part of company in adhering to corporate governance measures. The auditors failed to provide substantial facts related to exact accounting of a number of fees and subsidies, categorization of items that generate revenue and for its judgement on the company for being a going concern. The auditor failed miserably in predicting threat and this all resulted in overvaluation of companys revenue which led to its collapse. Communicating Key Audit Matters in the Independent Auditors Report and ITS USEFULLNESS The Auditing Standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was issued by The Auditing and Assurance Standards Board (AUASB) in the month of December, 2015. It provides information to auditors in relation to new Key Audit Matters (KAMs) that are obligatory to be incorporated in their reports (Bullock, 2017). All the listed Australian corporations for fiscal year ending as of 15th December, 2016 are bound to adhere to the said accounting standard. The main intend for the development of the standard is to provide better understanding of the accounts of a company to its shareholders and to augment auditors reporting. It is pertinent in agreement with theCorporations Act2001; an audit of a financial report for a financial year, or an audit of a financial report for a half year and also an audit of a financial report, or a whole of financial statements, for any other purpose. For a better understanding of the said standard, it is important to be acquai nted with the meaning of Key Audit Matters (KAMs). All substantial matters as per auditors qualified perception, which is to be included in the audit of the fiscal report of the present year accounts for key audit matters. They are chosen from matters interfaced with those entrusted with authority. As per the said standard, the major purpose of the auditor is identification of such key audit matters, drawing judgment on the financial statement and conveying the detailed analysis in his report. Auditing Standard ASA701 explains auditors accountability in relation to key audit matters. It is the duty of the auditor to convey key audit matters in his report which will not only clearly explain auditors judgement for the matters he conveys but also the substance and structure of the statement. Disclosure of key audit matters provides better clarity and will further augment the significance of auditors report. Anticipated users will be benefited as they will gain extra knowledge of the fiscal report from key audit matters which will help in better understanding of those important matters. Further, it will help them in getting considerable perception of the entity and also in identifying major fields of administration prudence. Moving forward, such conveyance might offer projected users a foundation for getting involved with the administration and with those who are in authority in relation to the organization, the assessment and the assessed financial statement. These key audit matters are in agreement with the auditors viewpoint on the complete financial statement and not an alternative for revelations in the fiscal report that the relevant financial reporting structure requires administration to make, or that are otherwise essential to attain reasonable arrangement; an alternative for the auditor articulating a customized view when necessary by the situation of a definite audit appointment in accordance with ASA705; an alternative for reporting in agreement with ASA570when a material uncertainty exists relating to events or conditions that may cast noteworthy reservation on an entitys ability to continue as a going concern; or a detach view on individual matters. Assessment of general purpose fiscal statements of listed companies requires adherence to this said auditing standard. It is applicable in conditions wherein auditor determines to convey such matters in auditing report of the company. It is also pertinent when auditor is lawfully enforced to con vey such matters in the report. However, it is very important to ascertain key audit matters. Auditor should take into consideration greater projected risk area, considerable auditor discernment in areas which requires important administration prudence and the consequence of important dealings on the audit while deciding key audit matters (Pratt, 2014) Key Audit Matters To Be Disclosed In The Audit Report Of Abc Learning Centre The ABC Learning collapse has been considered a major one in the history of company failure. Since the purpose of accounting standard 701 is to provide more liberty in revealing vigorous and significant details on key audit matters to the intended users of the financial report, audit report of ABC Learning was lacking such information, its value was inflated and most of its intangible assets in the asset side of financial statement were goodwill and licences which are estimated to have no value. The said standard comprises of not much changes in the auditors judgement but the statistics and data which is revealed to its users. Now, the significant matters which were a part of the internal audit report will be affixed with the available fiscal reports. However, in the case of ABC Learning, its liabilities were almost invariable in between the months starting from June till December. Owing to financing again with new loans at a lower rate of interest, liabilities of around $1.1 billion were re-categorised as long term financial obligations. This matter accounts for significant importance and users were not aware of what was happening within the organization as auditing report had shown positive future prospects of the company. Australian Securities and Investments Commission suspended the ex- auditor of ABC Learning, Simon Andrew Peter Green for five years from performing his duties (Kruger, 2012). It is clear from the reports that former Pitching Partner was unsuccessful in performing his services as an auditor. He could not gather satisfactory audit substantiation associated with precise accounting handling for a variety of fees that lead to over valuation of the companys revenue. This particular matter was one of the major key auditing matters that were not revealed to its intended users. Hence, had ASA701 been released before the collapse of ABC Learning Centre, it could have been avoided. In the case of the said company, auditor did not perform efficiently and ignored the area of high projected risk which led to misstatement of financial report (ASIC, 2012). Further, he could not gain substantial proof to categorize the revenue items which once more resulted in misstatement of the financial reports as there were items which were inaccurately categorised as returns and these were mostly not a part of child care services offered by the company. Miscommunication of this particular key audit matter resulted in overvaluation of its income. Another flaw of the former auditor was that he could not gather considerable information to facilitate any rational auditor to establish that the said company was a going concern and will continue to operate in future. Hence, it proves that the auditing of the companys financial statement was not done efficiently and it lacked auditors competence. Hence, assessment of a company as a going concern again accounts for another key accounting matter. He did not work proficiently as he couldnt draw facts to sustain his stand in relation to wages and salaries, party transaction etc. However, an auditor is considered as the caretaker who is expected to guarantee efficiency when it comes to the value of financial statements. Moving forward, another fault on the part of the ex-auditor was that it couldnt provide substantiation in maintaining his judgement that there was no inaccuracy in the financial statement of the company. However, as per Accounting Standard 701, conveyance of key audit mat ter provides precision of the audit and auditor forms judgement on the complete financial report. The auditor could not effectively file trial that was taken to access the possibility of scam. He lacked the competence to gauge the possible financial threat. Lastly, there was a major fault that led to the fall of ABC Learning Centre as the auditor was inadequate in qualified perception and cynicism while conducting audit of the companys financial report for the year 2007.Hence, it is proven from the above issues faced by the company relating to the audit were majorly responsible for its collapse. Hence, if the company adhered to the provisions of ASA701, the scenario would have been entirely different and stakeholders would have got clear picture of the entity. Recommendation At the end, we recommend that the auditing standard ASA701 Communicating Key Audit Matters in the Independent Auditors Report was developed to provide its intended users to understand the company they are investing their money in. The said standard will be useful to get an insight of the profits of the company. By following ASA701, all the significant information that was a part of internal audit report will be affixed with financial statement which will in turn help the projected shareholders to get a better view of the company. Clear understanding of key audit matters and communication of the same in independent auditors report will surely involve greater participation amongst auditors, audit and managing committees. Further, it is also clear from the above report that the collapse of ABC Learning Centre is the correct example of auditing failure in the history. One of the major reasons for its collapse is to be blamed on the auditors. References Sumsion, J., (2017), ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment Available at https://www.cela.org.au/wp-content/uploads/2017/06/AttachmentChildcareMarkets.pdf (Accessed 17th September 2017) Baaqeel, R., (2008), Case Study Of Learning Centres CollapseAvailable at https://rayanbaaqeel.blogspot.in/2011/06/case-study-of-abc-learning-centers.html / (Accessed 18th September 2017 ) Teen, Y.M., (2012), The ABC of a corporate collapse Available at https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ (Accessed 18th September 2017) Walsh, L., (2015), Key corporate governance systems missing from ABC Available at https://www.couriermail.com.au/news/key-corporate-governance-systems-missing-from-abc/news-story/f601d3e4242f16efbc70610f9707de05?sv=96f188f44e8845619b7d48fa7cf73f91 (Accessed 17th September 2017) Bullock, L., (2017), Auditors reminded on crucial 2017 changes Available at https://www.accountantsdaily.com.au/tax-compliance/10014-auditors-reminded-on-crucial-2017-changes (Accessed 18th September 2017) Pratt, H., (2014), New auditing reporting requirements are imminent Available at file:///C:/Users/hp/Downloads/Dec14%20-%20AuditorReporting%20(2).pdf. (Accessed 18th September 2017) Kruger, C., (2012), Five year suspension for former ABC Learning Auditor Available at https://www.smh.com.au/business/fiveyear-suspension-for-former-abc-learning-auditor-20120808-23uj8.html (Accessed 18th September 2017) ASIC., (2012), 12-186MR Former ABC Learning Centres auditor prevented from auditing companies for five years Available at https://asic.gov.au/about-asic/media-centre/find-a-media-release/2012-releases/12-186mr-former-abc-learning-centres-auditor-prevented-from-auditing-companies-for-five-years/ (Accessed 18th September 2017)