Resultados de búsqueda - class conflict

Class struggles in Tanzania por Shivji, Issa G.

Materias:

Macgillivray on insurance law relating to all risks other than marine.

Tabla de Contenidos: “…Construction of policies. Rectification. Conflict of laws. Illegality. Mistake. Misrepresentation. …”

The sociology of education : a systematic analysis / por Ballantine, Jeanne H.

Tabla de Contenidos: “…Schools in the Early Twenty-First Century: Applying Sociological Findings Theoretical Approaches in the Sociology of Education The Open Systems Approach Research Methods in Sociology of Education Organization of the Book Chapter 2 Conflicting Functions and Processes in Education: What Makes the System Work? …”

Macgillivray on insurance law : relating to all risks other than marine : first supplement to the eleventh edition

Tabla de Contenidos: “…Section 1: General Principles; 1 Nature of Insurance and Insurable Interest; 2 Formation of the Contract; 3 Form of the Contract; 4 The Period Prior to Issue of the Policy; 5 Execution and Delivery of Policy; 6 Commencement and Termination of Risk; 7 Payment of Premium; 8 Return of Premium; 9 Salvage Premiums; 10 Warranties and Other Policy Terms; 11 Construction of Policies; 12 Rectification; 13 Conflict of Laws; 14 Illegality; 15 Mistake; 16 Misrepresentation; 17 Good Faith and the Duty of Disclosure; 18 Fraud, Misrepresentation and Non-Disclosure by Third Parties; 19 The Loss; 20 The Claimant; 21 Reinstatement; 22 Subrogation; 23 Rights of Two or More Insurers; Section 2: Particular Classes of Business; 24 Life Insurance; 25 Personal Accident Policies; 26 Property Insurance: Fire Policies; 27 Property Insurance: Other Insurances on Property; 28 Third Party Risks; 29 Motor Vehicle Insurance; 30 Aviation Insurance; 31 Insurance against Pecuniary Loss; 32 Contractors Risks Policies; 33 Reinsurance; Section…”

Routledge handbook of African politics /

Tabla de Contenidos: “…Villalón -- Women in politics / Amina Mama -- Civil war / Philip Roessler -- Oil politics / Ricardo Soares de Oliveira -- Power-sharing / Andreas Mehler -- Post-conflict peacebuilding / Devon Curtis -- Transitional justice after atrocity / Phil Clark -- Electoral authoritarianism and multi-party politics / Nicolas van de Walle -- The power of elections / Staffan I. …”

International management : culture, strategy, and behavior / por Hodgetts, Richard M.

Tabla de Contenidos: “…The International Cola Alliances 5. Who to Hire? In-Class Simulations 1. "Frankenfoods" or Rice Bowl for the World: The U.S.…”

The last phase in the transformation of capitalism por Kalecki Michał

Human behavior in the social environment / por Rogers, Anissa

Tabla de Contenidos: “…Theory: The Foundation of Social Work 1 (18) Defining Human Behavior in the Social Environment 2 (12) Knowledge, Theories, and Social Work 3 (1) Use of Theories and Empirical Knowledge in Social Work 4 (1) The Debate over Theory in Social Work 5 (3) What It Means to Be Eclectic 8 (1) The Single Theory Argument 9 (1) The Argument for Eclecticism 10 (1) Evaluating the Quality of Knowledge and Theory 11 (3) Relating Knowledge of Human Behavior to Other Social Work Content Areas 14 (1) Using This Book to Think about Human Development and Social Work Practice 15 (1) Conclusion 16 (1) Main Points 17 (1) Exercises: Practicing Social Work 17 (1) Exercises: The Social Work Library 18 (1) Lenses for Conceptualizing Problems and Interventions: The Person in the Environment 19 (30) Micro, Mezzo, and Macro Levels of Conceptualization 20 (6) Applying the Micro, Mezzo, and Macro Levels of Conceptualization 21 (4) Critiquing the Micro, Mezzo, and Macro Levels of Conceptualization 25 (1) The Biopsychosocial Approach 26 (3) Applying the Biopsychosocial Approach 27 (1) Critiquing the Biopsychosocial Approach 28 (1) Systems Theory 29 (6) Applying Systems Theory 32 (1) Family Subsystems and Boundaries 32 (1) Roles and Homeostasis 33 (1) Input and Output 33 (1) Entropy 34 (1) Critiquing Systems Theory 34 (1) Ecological Theory 35 (7) Applying Ecological Theory 39 (1) Critiquing Ecological Theory 40 (1) Combining Ecological and Systems Theories: An Ecosystems Approach 41 (1) The Strengths Perspective 42 (4) Applying the Strengths Perspective 44 (1) Critiquing the Strengths Perspective 45 (1) Conclusion 46 (1) Main Points 46 (1) Exercises: Practicing Social Work 47 (1) Exercises: The Social Work Library 48 (1) Lenses for Conceptualizing Problems and Interventions: Biopsychosocial Dimensions 49 (31) The Disease Model 50 (6) The Medical Model 50 (1) Applying the Medical Model 51 (4) Critiquing the Medical Model 55 (1) Theories of Cognitive Development 56 (4) Piaget's Theory of Cognitive Development 56 (2) Applying Piaget's Theory 58 (1) Critiquing Piaget's Theory 59 (1) Psychodynamic Theories 60 (9) Freud's Theory of Psychosexual Development 60 (3) Applying Freudian Theory 63 (1) Critiquing Freudian Theory 64 (1) Erikson's Theory of Psychosocial Development 65 (2) Applying Erikson's Theory 67 (1) Critiquing Erikson's Theory 68 (1) Behavioral and Learning Theories 69 (5) Classical Conditioning 69 (1) Operant Conditioning 70 (1) Social Learning Theory 71 (1) Applying Learning Theory 72 (1) Critiquing Learning Theory 73 (1) Humanistic and Existential Perspectives 74 (3) Person-Centered Therapy and Transactional Analysis 75 (1) Applying and Critiquing Humanistic and Existential Perspectives 76 (1) Conclusion 77 (1) Main Points 77 (1) Exercises: Practicing Social Work 78 (1) Exercises: The Social Work Library 79 (1) Lenses for Conceptualizing Problems and Interventions: Sociocultural Dimensions 80 (29) Sociological Theories 81 (17) Conflict Theory 81 (1) Marx and Conflict Theory 81 (3) Conflict Theories since Marx 84 (1) Applying Conflict Theory 85 (1) The Family 86 (1) Health Care 86 (1) Conflict Theory and Social Work 87 (1) Aisha's Case Revisited 88 (1) Critiquing Conflict Theory 89 (1) Functionalist Theory 90 (1) Manifest Functions, Latent Functions, and Dysfunctions 90 (1) Functionalist Theorists: Durkheim and Parsons 91 (1) Applying Functionalist Theory 91 (1) Education and Language 91 (1) Functionalist Theory and Social Work 92 (1) Aisha's Case Revisited 92 (1) Critiquing Functionalist Theory 93 (1) Symbolic Interaction Theory and Social Constructionism 94 (2) George Herbert Mead 96 (1) Erving Goffman 96 (1) Applying Symbolic Interaction Theory 97 (1) Body Piercing 97 (1) Aisha's Case Revisited 97 (1) Critiquing Symbolic Interaction Theory 97 (1) Feminist Theory 98 (4) Branches of Feminist Theory 99 (2) Applying and Critiquing Feminist Theory 101 (1) Cultural Perspectives 102 (5) Defining Culture 103 (1) Cultural Perspectives and Social Work 104 (1) Applying and Critiquing Cultural Perspectives 105 (2) Conclusion 107 (1) Main Points 107 (1) Exercises: Practicing Social Work 108 (1) Exercises: The Social Work Library 108 (1) Lenses for Conceptualizing Problems and Interventions: Social Change Dimensions 109 (26) Theories of Racism, Discrimination, and Oppression 110 (10) Racism 111 (4) Discrimination and Prejudice 115 (1) Theories of Prejudice 116 (1) Prejudice and Social Work 117 (1) Oppression 118 (1) Applying Theories of Racism, Discrimination, and Oppression 118 (1) Critiquing Theories of Racism, Discrimination, and Oppression 119 (1) Social and Economic Justice Perspectives 120 (3) Applying Social and Economic Justice Perspectives 122 (1) Critiquing Social and Economic Justice Perspectives 123 (1) Social Change and Social Action Perspectives 123 (4) Contemporary Social Action Perspectives 125 (1) Applying Social Change and Social Action Perspectives 126 (1) Critiquing Social Change and Social Action Perspectives 127 (1) Community Organization Theory 127 (5) How Social Work Defines and Perceives Community 128 (1) Community and Social Work Practice 129 (2) Applying and Critiquing Community Organization Theory 131 (1) Conclusion 132 (1) Main Points 133 (1) Exercises: Practicing Social Work 134 (1) Exercises: The Social Work Library 134 (1) Pre-Pregnancy and Prenatal Issues 135 (30) Developmental Milestones in the Fetus 136 (4) Growth Processes from Conception through Birth 136 (2) Low Birth Weight 138 (2) Pregnancy, Birth, and the Individual 140 (8) Planned and Unplanned Pregnancy 140 (1) Pregnancy in Later Life 141 (1) Fertility Issues 142 (1) Parents' Biological, Psychological, and Emotional Health 142 (1) Hazards to Fetal Development 143 (1) Birth Defects 144 (1) Alcohol and Drugs 145 (1) Rh Incompatibility 146 (1) Environmental Toxins 146 (1) Paternal Age 146 (1) Maternal Diseases 146 (1) Genetic Disorders 147 (1) Pregnancy, Birth, and the Family and Immediate Environment 148 (8) Access to Health Care 149 (1) The Relationship between the Birth Mother and Her Care Providers 150 (1) Control over the Childbirth Environment 150 (1) Episiotomies 151 (1) C-Sections 151 (1) Breastfeeding 152 (1) Doulas and Midwives 152 (1) Birthing Classes 153 (1) Adoption 153 (2) Workplace Policies 155 (1) Pregnancy, Birth, and the Larger Social Environment 156 (6) Effects of Poverty on Pregnancy and Birth 156 (1) Maslow's Hierarchy of Needs Model 156 (2) Poverty, Pregnancy, and the Hierarchy of Needs 158 (1) Social Policies Related to Pregnancy and Birth 159 (1) Medical Leave Laws 159 (1) International Family Planning 159 (2) Environmental Issues Related to Pregnancy and Birth 161 (1) Conclusion 162 (1) Main Points 162 (1) Exercises: Practicing Social Work 163 (1) Exercises: The Social Work Library 164 (1) Development in Infancy and Early Childhood 165 (29) Developmental Milestones in Infants and Young Children 165 (7) Language Acquisition 166 (1) Biological vs. …”

Human behavior in the social environment / por Rogers, Anissa

Tabla de Contenidos: “…Theory: The Foundation of Social Work 1 (18) Defining Human Behavior in the Social Environment 2 (12) Knowledge, Theories, and Social Work 3 (1) Use of Theories and Empirical Knowledge in Social Work 4 (1) The Debate over Theory in Social Work 5 (3) What It Means to Be Eclectic 8 (1) The Single Theory Argument 9 (1) The Argument for Eclecticism 10 (1) Evaluating the Quality of Knowledge and Theory 11 (3) Relating Knowledge of Human Behavior to Other Social Work Content Areas 14 (1) Using This Book to Think about Human Development and Social Work Practice 15 (1) Conclusion 16 (1) Main Points 17 (1) Exercises: Practicing Social Work 17 (1) Exercises: The Social Work Library 18 (1) Lenses for Conceptualizing Problems and Interventions: The Person in the Environment 19 (30) Micro, Mezzo, and Macro Levels of Conceptualization 20 (6) Applying the Micro, Mezzo, and Macro Levels of Conceptualization 21 (4) Critiquing the Micro, Mezzo, and Macro Levels of Conceptualization 25 (1) The Biopsychosocial Approach 26 (3) Applying the Biopsychosocial Approach 27 (1) Critiquing the Biopsychosocial Approach 28 (1) Systems Theory 29 (6) Applying Systems Theory 32 (1) Family Subsystems and Boundaries 32 (1) Roles and Homeostasis 33 (1) Input and Output 33 (1) Entropy 34 (1) Critiquing Systems Theory 34 (1) Ecological Theory 35 (7) Applying Ecological Theory 39 (1) Critiquing Ecological Theory 40 (1) Combining Ecological and Systems Theories: An Ecosystems Approach 41 (1) The Strengths Perspective 42 (4) Applying the Strengths Perspective 44 (1) Critiquing the Strengths Perspective 45 (1) Conclusion 46 (1) Main Points 46 (1) Exercises: Practicing Social Work 47 (1) Exercises: The Social Work Library 48 (1) Lenses for Conceptualizing Problems and Interventions: Biopsychosocial Dimensions 49 (31) The Disease Model 50 (6) The Medical Model 50 (1) Applying the Medical Model 51 (4) Critiquing the Medical Model 55 (1) Theories of Cognitive Development 56 (4) Piaget's Theory of Cognitive Development 56 (2) Applying Piaget's Theory 58 (1) Critiquing Piaget's Theory 59 (1) Psychodynamic Theories 60 (9) Freud's Theory of Psychosexual Development 60 (3) Applying Freudian Theory 63 (1) Critiquing Freudian Theory 64 (1) Erikson's Theory of Psychosocial Development 65 (2) Applying Erikson's Theory 67 (1) Critiquing Erikson's Theory 68 (1) Behavioral and Learning Theories 69 (5) Classical Conditioning 69 (1) Operant Conditioning 70 (1) Social Learning Theory 71 (1) Applying Learning Theory 72 (1) Critiquing Learning Theory 73 (1) Humanistic and Existential Perspectives 74 (3) Person-Centered Therapy and Transactional Analysis 75 (1) Applying and Critiquing Humanistic and Existential Perspectives 76 (1) Conclusion 77 (1) Main Points 77 (1) Exercises: Practicing Social Work 78 (1) Exercises: The Social Work Library 79 (1) Lenses for Conceptualizing Problems and Interventions: Sociocultural Dimensions 80 (29) Sociological Theories 81 (17) Conflict Theory 81 (1) Marx and Conflict Theory 81 (3) Conflict Theories since Marx 84 (1) Applying Conflict Theory 85 (1) The Family 86 (1) Health Care 86 (1) Conflict Theory and Social Work 87 (1) Aisha's Case Revisited 88 (1) Critiquing Conflict Theory 89 (1) Functionalist Theory 90 (1) Manifest Functions, Latent Functions, and Dysfunctions 90 (1) Functionalist Theorists: Durkheim and Parsons 91 (1) Applying Functionalist Theory 91 (1) Education and Language 91 (1) Functionalist Theory and Social Work 92 (1) Aisha's Case Revisited 92 (1) Critiquing Functionalist Theory 93 (1) Symbolic Interaction Theory and Social Constructionism 94 (2) George Herbert Mead 96 (1) Erving Goffman 96 (1) Applying Symbolic Interaction Theory 97 (1) Body Piercing 97 (1) Aisha's Case Revisited 97 (1) Critiquing Symbolic Interaction Theory 97 (1) Feminist Theory 98 (4) Branches of Feminist Theory 99 (2) Applying and Critiquing Feminist Theory 101 (1) Cultural Perspectives 102 (5) Defining Culture 103 (1) Cultural Perspectives and Social Work 104 (1) Applying and Critiquing Cultural Perspectives 105 (2) Conclusion 107 (1) Main Points 107 (1) Exercises: Practicing Social Work 108 (1) Exercises: The Social Work Library 108 (1) Lenses for Conceptualizing Problems and Interventions: Social Change Dimensions 109 (26) Theories of Racism, Discrimination, and Oppression 110 (10) Racism 111 (4) Discrimination and Prejudice 115 (1) Theories of Prejudice 116 (1) Prejudice and Social Work 117 (1) Oppression 118 (1) Applying Theories of Racism, Discrimination, and Oppression 118 (1) Critiquing Theories of Racism, Discrimination, and Oppression 119 (1) Social and Economic Justice Perspectives 120 (3) Applying Social and Economic Justice Perspectives 122 (1) Critiquing Social and Economic Justice Perspectives 123 (1) Social Change and Social Action Perspectives 123 (4) Contemporary Social Action Perspectives 125 (1) Applying Social Change and Social Action Perspectives 126 (1) Critiquing Social Change and Social Action Perspectives 127 (1) Community Organization Theory 127 (5) How Social Work Defines and Perceives Community 128 (1) Community and Social Work Practice 129 (2) Applying and Critiquing Community Organization Theory 131 (1) Conclusion 132 (1) Main Points 133 (1) Exercises: Practicing Social Work 134 (1) Exercises: The Social Work Library 134 (1) Pre-Pregnancy and Prenatal Issues 135 (30) Developmental Milestones in the Fetus 136 (4) Growth Processes from Conception through Birth 136 (2) Low Birth Weight 138 (2) Pregnancy, Birth, and the Individual 140 (8) Planned and Unplanned Pregnancy 140 (1) Pregnancy in Later Life 141 (1) Fertility Issues 142 (1) Parents' Biological, Psychological, and Emotional Health 142 (1) Hazards to Fetal Development 143 (1) Birth Defects 144 (1) Alcohol and Drugs 145 (1) Rh Incompatibility 146 (1) Environmental Toxins 146 (1) Paternal Age 146 (1) Maternal Diseases 146 (1) Genetic Disorders 147 (1) Pregnancy, Birth, and the Family and Immediate Environment 148 (8) Access to Health Care 149 (1) The Relationship between the Birth Mother and Her Care Providers 150 (1) Control over the Childbirth Environment 150 (1) Episiotomies 151 (1) C-Sections 151 (1) Breastfeeding 152 (1) Doulas and Midwives 152 (1) Birthing Classes 153 (1) Adoption 153 (2) Workplace Policies 155 (1) Pregnancy, Birth, and the Larger Social Environment 156 (6) Effects of Poverty on Pregnancy and Birth 156 (1) Maslow's Hierarchy of Needs Model 156 (2) Poverty, Pregnancy, and the Hierarchy of Needs 158 (1) Social Policies Related to Pregnancy and Birth 159 (1) Medical Leave Laws 159 (1) International Family Planning 159 (2) Environmental Issues Related to Pregnancy and Birth 161 (1) Conclusion 162 (1) Main Points 162 (1) Exercises: Practicing Social Work 163 (1) Exercises: The Social Work Library 164 (1) Development in Infancy and Early Childhood 165 (29) Developmental Milestones in Infants and Young Children 165 (7) Language Acquisition 166 (1) Biological vs. …”

Criminology today : an integrative introduction / por Schmalleger, Frank

Tabla de Contenidos: “…256 (1) Notes 256 (5) CHAPTER 9 SOCIALOGICAL THEORIES III: SOCIAL CONFLICT 261 (28) Introduction 262 (2) Theory versus Reality: The Unabomber and Domestic Terrorism 263 (1) Law and Social Order Perspectives 264 (2) The Consensus Perspective 264 (1) The Pluralist Perspective 265 (1) The Conflict Perspective 266 (1) Radical-Critical Criminology 266 (7) Theory in Perspective: Social Conflict Theories 267 (1) Early Radical Criminology 267 (4) Radical Criminology Today 269 Critical Criminology 271 (1) Radical-Critical Criminology and Policy Issues 272 (1) Critique of Radical-Critical Criminology 272 (1) Emerging Conflict Theories 273 (9) Left-Realist Criminology 273 (1) Feminist Criminology 274 (3) Crime in the News: Women Cops Less Prone to Violence, Report Says 277 (1) Postmodern Criminology 278 (1) Peacemaking Criminology 279 (3) Policy Implications 282 Summary 262 (20) Discussion Questions 282 (1) Web Quest! …”

Public relations : principles and practices / por Sachdeva, Iqbal S.

Tabla de Contenidos: “…Preface v PART I: FUNDAMENTALS AND EMERGENCE Public Relations Fundamentals 3 (16) The Inter-dependent World 3 (1) Definitions of Public Relations 4 (1) Public Relations Practice 5 (4) Strengths of a Public Relations Professional 9 (3) Duties and Responsibilities of a Public Relations Manager 12 (7) Emergence of Public Relations 19 (15) Ancient Times 19 (2) 20th Century 21 (1) Famous Personalities 21 (3) The First World War 24 (1) Corporate Interest in Public Relations 24 (1) Early Public Relations Managers and Agencies 25 (1) The Second World War 26 (1) Modern Times 26 (1) Public Relations---Changing Role 27 (7) Public Relations in India 34 (25) Public Relations---a Historical Perspective 34 (4) Pre-independence Era 38 (3) Post Independence Era 41 (1) Emergence of Professionalism 41 (2) Opening of Indian Economy 43 (1) Liberalization and Corporate Interest 43 (1) Towards Professional Recognition 43 (2) Media Scene 45 (3) Crisis Management Needs 48 (1) PR Agencies---Growth and Challenges 48 (2) Public Relations Education in India 50 (1) Towards Professional Maturity 51 (3) Case Study: Ratan's Revolution 54 (5) PART II: PROCESS AND PRACTICE PR Plan Phase I: Scan The Environment 59 (28) Public Relations---Increasing Recognition 59 (1) Public Relations Window 60 (2) Scan the Environment 62 (1) Target Publics 63 (1) Expectations of Publics 64 (4) Socio-economic Situation 68 (5) Political Environment 73 (1) Right to Information 73 (1) Society, Religions, and Culture 74 (2) Changing Psychographics 76 (1) Situational Analysis---Formal and Informal Research 77 (10) PR Plan Phase II: Develop A Communication Plan 87 (21) Communication---a Vital Link 87 (2) Create a Communication Plan 89 (8) Communication Media Strategies 97 (3) Communication Message Strategies 100 (1) Message Transmission Strategies 101 (4) Budgeting and Approvals 105 (3) PR Plan Phase III: Implementation of Communication Plan 108 (14) Implementation of PR Plan---a Tough Task 108 (1) Resistance to Change 109 (2) Message Management 111 (1) Mass Communication 112 (4) Follow the Activity Calendar 116 (1) Constant Monitoring and Mid Course Corrections 117 (5) PR Plan Phase IV: Evaluation of Impact 122 (17) Organization's Concern---Impact of PR Plan 122 (1) Evaluation Research Process 123 (1) Communication Effect Research 124 (3) Public Relations Audit 127 (4) Interpreting the Impact 131 (8) PART III: SKILLS Communication and Public Relations 139 (20) Communication and Public Relations 139 (1) The Communication Process 140 (2) Barriers in Communication 142 (2) Effective Communication Characteristics 144 (15) Negotiating Skills and Public Relations 159 (18) Negotiations and Public Relations 159 (1) Negotiations and Conflict 160 (1) Negotiation Process 161 (11) Case Study: Microsoft--Yahoo Marriage 172 (5) PART IV: APPLICATIONS Marketing PR and Integrated Marketing Communications 177 (25) Public Relations Support to Marketing 177 (8) Integrated Marketing Communications 185 (13) IMC in a Concert 198 (4) Customer Relations 202 (24) India---Customers Galore 202 (1) The Middle Class Mindset 203 (1) The New Shopping Patterns 204 (1) Total Customer Satisfaction 205 (1) Public Relations and Customer Satisfaction 206 (1) The Consumer Movement 207 (3) Who is a Customer? …”

Audit assurance and related services / por National Board of Accountants and Auditors (NBAA)

Tabla de Contenidos: “…Table of Contents Section Title Page Foreword v Preface xiv Acknowledgement xviii Chapter 1 The Auditing Profession 1 1.1 Introduction 2 1.2 Classification of audits 3 1.3 The auditing profession 4 1.4 Assurance services 4 1.5 Related services 6 1.6 Change of engagement from assurance to related service 7 1.7 Other Professional services provided by audit firms 8 1.8 Summary of services 11 1.9 Legislations regulating the conduct of auditing in Tanzania 12 1.10 Professional qualifications and ethical standards 19 1.11 Professional Ethics 22 1.12 Code of Professional Ethics for Professional accountants 24 1.13 Ethical standards when providing Tax Practice 27 1.14 Chapter summary 29 1.15 Exercises and problems 29 Chapter 2 International Developments in Auditing 31 2.1 Brief history of auditing profession in Tanzania 32 2.2 Role of NBAA in the development of the profession 33 2.3 International developments in Auditing 33 2.4 IAASB Standards and their areas of application 34 2.5 Overview of the International Standards on Auditing 34 2.6 Auditors' duty of care and professional liability 44 2.7 Case studies to illustrate third party liability 47 2.8 Auditors Liability under the Acts 51 2.9 Avoiding or minimizing potential claim/litigation against an auditor 55 2.10 Audit practices in selected countries 57 2.11 Recent developments in auditing 57 2.12 Chapter summary 60 2.13 Exercises and problems 61 Chapter 3 Auditing in ICT Environment 64 3.1 Introduction 65 3.2 Nature and types of computerized accounting systems 65 3.3 Internal controls in ICT environments 65 3.4 Information technology and the audit challenges 67 3.5 Use of ICT in auditing 67 3.6 Computer Assisted Audit Techniques (CAATs) - IAPS 1009 70 3.7 Special features of a small computer system 71 3.8 Software Bureaus houses 72 3.9 Example: CAAP for Tax assessment 73 3.10 Audit evidence in a computerized system 74 3.11 E-commerce, e-procurement, e-tax 76 3.12 Auditing E-commerce activities 79 3.13 Chapter summary 81 3.14 Exercises, problems, and case studies 82 Chapter 4 Audit of Specialized Entities 87 4.1 Introduction 88 4.2 Audit of Group and Joint venture accounts 88 4.3 Audit of banks, insurance companies, and Social Security Funds 91 4.4 Audit of Stock Markets 94 4.5 Corporate Governance Rules and Regulations at DSE 101 4.6 Audit of Hotels and Tourist organizations 104 4.7 Audit of mining companies 104 4.8 Audit of Publishing Houses 106 4.9 Audit of Shipping companies 107 4.10 Audit of Small businesses 108 4.11 Chapter summary 109 4.12 Exercises, problems, and case study 110 Chapter 5 Audit of Not-for-Profit Organizations 116 5.1 Introduction 117 5.2 Audit of Charities 117 5.3 Audit of Civil Society Organizations 128 5.4 Audit of Clubs and Associations 128 5.5 Audit of NGOs (e.g., REPOA, Haki-Elimu) 129 5.6 Audit of Academic and Research organizations 131 5.7 Chapter summary 132 5.8 Exercises and problems 133 Chapter 6 Management Audit 135 6.1 Introduction 136 6.2 Comparison with other (compliance or statutory) audits 136 6.3 Management audit as a consultancy 138 6.4 Objectives and scope of management auditing 139 6.5 Audit and advisory services 140 6.6 Appraisal of Client's Operational Plans and Objectives 141 6.7 Appraisal of Client's Organizational Structure and skills 141 6.8 Evaluation and Assessment of Client's Performance 143 6.9 Appraisal of Client's Control of Operations 146 6.10 Operational Audit 146 6.11 Steps in Operational auditing 147 6.12 Corporate Management Audit 149 6.13 Steps in a Corporate Management Audit assignment 156 6.14 Client Service Reports 158 6.15 Qualities of management auditors 160 6.16 Limitations of management audits 162 6.17 Chapter summary 162 6.18 Exercises and problems 163 Chapter 7 Business Investigations 166 7.1 Meaning of the term "Investigation" 167 7.2 Audit as compared to Investigation 167 7.3 Classes of Investigation 169 7.4 Investigation for Proposed Purchaser, Partner or Promoter 170 7.5 Investigation for Company Reports in a Prospectus 176 7.6 Investigation for Take-over or Merger 178 7.7 Investigation on behalf of a Creditor or bank credit 179 7.8 Investigation for valuation of Shares in a Company 180 7.9 The Corporate Business Plan 181 7.10 Exercises and Questions 184 Chapter 8 Public Sector Audits 186 8.1 Introduction 187 8.2 The ISSAI Framework 187 8.3 The Fundamental auditing principles 188 8.4 Basic Postulates (principles) 189 8.5 The General Standards 191 8.6 Field Standards 195 8.7 Reporting Standards 198 8.8 Financial or regularity audits 199 8.9 Financial audit reports 199 8.10 Procurement audit 202 8.11 Performance audit 206 8.12 Comparison: Management audit vs Performance audit 206 8.13 Examination of Clients' Performance 207 8.14 Performance budgeting and measurement 210 8.15 Performance audit reports 213 8.16 Comparison: Public vs Commercial sector audits 213 8.17 Objectives of government auditing 214 8.18 Tanzania public sector entities and legislations 215 8.19 The Public Audit Act 2008 215 8.20 The Controller function 215 8.21 The audit function 216 8.22 Reporting obligations in Public sector audits 217 8.23 Dissemination of public audit reports 223 8.24 Chapter summary 224 8.25 Exercises and problems 225 Chapter 9 Corporate Governance Audits 226 9.1 Introduction 227 9.2 Audit regulation 227 9.3 Corporate governance 228 9.4 Good corporate governance 229 9.5 Corporate governance framework 230 9.6 Audits and the role of the governance auditor 233 9.7 The need for a corporate governance auditor 234 9.8 Role of stakeholders in corporate governance 236 9.9 Role of Board of Directors, MAB, and LGA Council 237 9.10 Communicating with those charged with governance 238 9.11 Role of External Auditor (CPA-PP) in governance audit 239 9.11.1 Relationships with accounting officer, MAB, Council, Board 240 9.11.2 Relationships of CPA-PP with the Audit Committee 241 9.11.3 Relationships between Regulators and the CPA-PP 241 9.12 Laws, codes, and statues relevant to corporate governance 242 9.13 Effect of laws and codes to governance audits 248 9.14 Actions to be taken by (private) companies 250 9.15 Audit matters of governance interest 251 9.16 Transparency, Integrity and Accountability examinations 252 9.17 Corporate Social Responsibility and Rating System 257 9.18 International aspects of governance audits 257 9.19 Rotation of Governance auditors 260 9.20 Chapter summary 261 9.21 Exercises, problems and cases 262 Chapter 10 Environmental Audits 267 10.1 Meaning of Environmental Audits 268 10.2 Scope of Environmental audit 268 10.3 Benefits of environmental audit 269 10.4 Relevance to Financial audit 270 10.5 Components/Projects of an Environmental audit Program 272 10.6 Environmental auditors and the use of experts 272 10.7 Professional standards in Environmental audits 274 10.8 Substantive procedures in Environmental auditing 277 10.9 Environmental Audit Report 278 10.10 Management representations on Environmental audits 279 10.11 Long-term Projects of Environmental audit 279 10.12 Relations between Performance and Environmental audits 280 10.13 Limitations of Environmental audit 281 10.14 Social Auditing 281 10.15 Components of Social audit process 282 10.16 Usefulness of Social audits 282 10.17 Purpose of Social audit in a public entity 283 10.18 Operational audits 286 10.19 Operational audit in the public sector 287 10.20 Steps in Operational auditing 288 10.21 Limitations of Operational audits 290 10.22 Environmental (Internal and External) Risk Audit 290 10.23 Chapter summary 293 10.24 Exercises and problems 294 Chapter 11 Assurance Engagements & Prospective Information 297 11.1 Introduction 298 11.2 Assurance engagements 298 11.3 International Framework for assurance engagements 299 11.4 ISA 120: Framework of International Standards on Auditing 301 11.5 Auditing and Assurance services 302 11.6 Management assertions and levels of assurance 303 11.7 Related services and Limited (Moderate) assurances 305 11.8 Planning an assurance engagement 306 11.9 Risk assessments and internal controls 307 11.10 Execution of assurance engagement 309 11.11 Audit documentation 311 11.12 Form and content of assurance reports 312 11.13 Quality control and Quality Review 312 11.14 Procedures for a review engagement 313 11.15 Final Review of Financial Statements 315 11.16 Structure and components of Independent Audit Reports 317 11.17 Accountability and Transparency: Client Service Reports 320 11.18 Modifications in Audit Reports 321 11.19 Small entities 323 11.20 Client Service Reports 324 11.21 Relations: Audit Reports and Client Service Reports 325 11.22 Tanzania public sector perspective 326 11.23 Reporting obligations by the auditor 331 11.24 Chapter summary 332 11.25 Exercises, problems, and case studies 333 Chapter 12 Follow-up and Oversight on Audit Reports 336 12.1 Discharge of the audit 337 12.2 Disposal of audit reports in private sector audits 339 12.3 Disposal of audit reports in public sector audits 339 12.4 Role of the Auditor General 340 12.5 Reporting obligations by the Auditor General 341 12.6 Role of Parliamentary Committees on Public accounts 342 12.7 Scope of Parliamentary Committees' examination 343 12.8 Independent report of the Committee to Parliament 346 12.9 Follow-up of Committee's recommendations 350 12.10 Supremacy of the Parliament 350 12.11 Supremacy over public finances and stewardship 352 12.12 Chapter summary 354 12.13 Exercises, problems, and case study 354 Chapter 13 Fraud and Corruption Audits 356 13.1 Introduction 357 13.2 Fraud and its ramifications 357 13.3 Types of fraud 358 13.4 Some reasons for the growth of fraud 361 13.5 Common theft scams 361 13.6 Management (or Corporate) Fraud 362 13.7 Symptoms (indicators) of management fraud 365 13.8 Controlling management frauds 366 13.9 Employee (or Transaction) Fraud 367 13.10 Accounting fraud 367 13.11 Procurement fraud 370 13.12 Actions to prevent procurement fraud 372 13.13 Corporate crimes 373 13.14 Crimes for and against the entity 374 13.15 Duty to detect Fraud, Theft and Embezzlement 375 13.16 Techniques of detection 378 13.17 Understanding the symptoms of fraud 378 13.18 Being alert to symptoms of fraud 379 13.19 Investigating and Reporting on Fraud 380 13.20 Internal Control for Fraud Detection 380 13.21 Fraud mitigation 381 13.22 Fraud deterrence 381 13.23 Prevention of fraud 385 13.24 Computerized fraud 387 13.25 Fraud 387 13.26 E-fraud and E-corruption 387 13.27 Corruption 392 13.28 Dealing with Corruption 393 13.29 Forensic Auditing by a CPA-PP 395 13.30 Types of Fraud investigation assignments 396 13.31 Application of Forensic auditing 397 13.32 Execution of an Investigation 399 13.33 Reporting on Forensic investigations 402 13.34 Technical recommendations on controlling fraud 404 13.35 Challenges and issues for consideration 409 13.36 Public interest and/or Conflict of interest 411 13.37 Corporate integrity 412 13.38 Promoting public and personal integrity 413 13.39 Auditor's relationships with watchdog institutions 414 13.40 Chapter summary 414 13.41 Exercises, problems and case studies 415 Chapter 14 Money Laundering Audit 419 14.1 Meaning of Money Laundering 420 14.2 Developments on Money Laundering 420 14.3 The process of Money Laundering 421 14.4 Fighting Money Laundering 423 14.5 The Anti-Money Laundering Act No. 12 of 2006 423 14.6 Asset theft, Money Laundering, and audit process 424 14.7 Money Laundering audit 424 14.8 Chapter summary 434 14.9 Exercises and case studies 434 Chapter 15 Contemporary Issues and the Future 438 15.1 Introduction 439 15.2 The IAASB 439 15.3 Professional pronouncements and exposure drafts 439 15.4 Current issues and pronouncements in auditing 441 15.5 The future of the Audit Profession 441 15.6 Auditing technology 442 15.7 Implications of Electronic Evidence 442 15.8 Standards for Interactions with Technology 443 15.9 Information Credibility (Assurance) Services 443 15.10 The Expectations Gap 444 15.11 Chapter summary 449 15.12 Problems 449 List of Abbreviations and audit terms used 452 Bibliography 457…”