Reflection paper Essay Example | Topics and Well Written Essays - 1250 words - 6

Reflection paper - Essay Example Players of these games become familiar with some of the outstanding issues in the urban planning profession. Professionals in this field have taken time to study the emerging games in an effort to integrate ideas from the simulated cities to the real life urban planning activities. Without doubt, computer games simulating urban planning activities have gained increasing popularity and proved to be learning source for both students and urban planners. After a close analysis of computer games such as SimCity, it becomes evident that urban planning games are involving and intriguing. Notably, the release of SimCity caused increasing excitement, as players were able to achieve goals that real urban planners are unable to achieve. Notably, the SimCity computer games gave the player an opportunity to control and monitor traffic to determine the levels of happiness exhibited by people and carry out monthly policy reevaluations. In addition, the computer games allowed an individual to carry out GPS tracking of different people. Other intriguing computer games include the Transport Tycoon, Simutrans, Rail Roal Tycoon, and Caesar. Most of these games present a player with a blank city so that the player can develop an efficient and functional system. Players control plots for development, lay down transport systems, and build social amenities. Notably, some companies have advanced and developed simulation games that have a close similarit y to the actual transportation systems. The only difference is that simulation games lack live data. In these games, players can control an entire transportation system determining whether commuters are happy or not. Some of the modern computer games illustrate historical events and integrate realism in an effort to make computer games a learning resource (Levy 45). The most interesting aspect is that urban planners take special interest in analyzing computer games that simulate real life situations.

Philosophical View of High Noon Movie (Ethics) Essay

Philosophical View of High Noon Movie (Ethics) - Essay Example The difference is that in deontology, an act may not be beneficial to most of the people. With these views, we construct a dichotomy with Kane on one side and the townsfolk on the other. Ethically, we can view Kane’s insistence on staying through the lenses of deontology. He chose to stay because he considered it fit and proper to do what is right and that is to make sure that the criminal does not harm anybody. This he did even though he was not the Marshal anymore. One can argue that Kane was actually motivated by self preservation because he feared that Miller would pursue him and his wife unrelentingly. Therefore, he was not motivated by doing what is right as a civil officer but was forced to do so to save his own life. However, he could have run off and left the town under the mercy of a gun wielding crazy criminal but he did not. He chose to stand by his code of honor which is to protect the citizenry. Furthermore, the doctrine of deontology states that happiness is not the goal. For certain, Kane’s goal was not happiness for death was the only prospect facing him with a gun fight with four seasoned gunslingers. Knowing death is inevitable and s till having the right intentions characterized Kane’s actions. For the townsfolk part, we see their decision of not supporting Kane as characteristic of utilitarianism especially in the reasons they forwarded for not doing so. This was especially true in the Church scene where Kane did not get any support because they consider it bad for the development’s of the town’s economy. A gun battle would make the town look uncivilized and unfit for commercial trading. If they just boot Kane out of the town then they can avoid such an event from happening thereby ensuring prosperity for the town. One can see the act of townsfolk as a way of avoiding retribution from Miller’s gang. If they support Kane

Emotionally-Charged Subjects Essay Example for Free

Emotionally-Charged Subjects Essay Parents and teenagers need not always argue about issues that are manageable. The key to managing these issues is in understanding each other’s position and in finding a middle-way solution. If we can aim for a win-win solution, that would be best, but many times it may not be possible. So, adjusting our wants with regards to the other’s position may be necessary to solve our problems. Let us take the issues of friends, money and school for example. If we try to understand the problems facing each side, from the teenager and from the parents, we can try to negotiate our way to a solution. First, many teenagers today have friends that parents disagree with, but both sides can work on a solution. Proverbs 18:24 says, â€Å"A man of too many friends comes to ruin, but there is a friend who sticks closer than a brother† (New American Standard Bible). The teenager has to understand that quality friends are more important than quantity. Bad company may lead to drug abuse, alcoholism, pre-marital sex, unwanted pregnancies and other consequences that are life-and-death situations. It is important then to choose our friends wisely and to refrain from others who are bad influences on us. So how do we choose our friends? Or how do we know that they are truly our real friends? Proverbs 17:17 asserts that â€Å"A friend is always loyal, and a brother is born to help in time of need† (New Living Translation). If our so-called â€Å"friends† are only there when we have money or if we are in good health or if we have a nice car and a beautiful house, then they are not our friends. A true friend will be there for you even in sickness, homelessness and poverty. Of course, parents also have to understand that nothing is perfect and that these ideals may not be realized all the time because of actual, instead of theoretical circumstances. So parents have to give their teenagers some room for error and imperfection. By learning from their mistakes, they will become better adults later. Second, many teenagers nowadays want more money, which their parents don’t have, so we need to find creative solutions to solve it. In 1 Timothy 6:10, it is mentioned that â€Å"the love of money is a root of all kinds of evil. Some people, eager for money, have wandered from the faith and pierced themselves with many griefs† (New International Version). Money is needed to satisfy many physical desires, but too many desires will lead to suffering. It is important to extinguish the flames of desire through moderation. If we don’t really need something, we don’t have to possess it. We also need to be wise with our money through investments and diligent work. By finding part-time work and learning how to invest our savings properly, a teenager will learn good financial skills that he will need later as an adult. As Matthew 25:18 mentions, we should not dig â€Å"a hole in the ground and [hide]†¦ the masters money† (New Living Translation) even if we have only a little of it. We should invest it, and we can also find some work to earn more money that we can additionally invest. We should also not have sudden cravings to splurge once we have a lot of money. In Proverbs 7: 20, a prodigal man â€Å"took lots of money with him†¦ [and] wont be home for a couple of weeks (God’s Word Translation). Instead, we should learn how to control our emotions. Being wasteful in our expenditures will empty our bank account. Lastly, we should also be generous. As Exodus 22:25 says, If you lend money to one of my people among you who is needy, do not be like a moneylender; charge him no interest† (New International Version). By learning how to give, we will receive payment in â€Å"kind† later on in the form of respect, the return of favors and other non-quantifiable intangible forms that we will appreciate later. Lastly, teenagers may need to confront their parents about their problems in school. Grades are one of the major problems that teenagers face in school. Low marks could be a consequential problem due to bad friends or the lack of money to buy learning resources. If our problem with friends and money are resolved, then we can solve our issues in school also. But sometimes, the cause may be something else. If our ancestors were not so bright themselves, then we shouldn’t expect too much on ourselves. Or if we take some mental aptitude tests, and we score poorly, we may be faced with a biological problem that requires specialized training. But more often than not, we can improve our brain power through proper nutrition, exercise and mental conditioning. There are many books and courses in the market that will teach us on how to increase our mental aptitude. So, it may be necessary to purchase a few for the benefit of our future. But parents should also consider that school and grades are not everything. Jesus himself was very learned, but he did not bother to prove his academic excellence by getting a respected degree from a well-known school. In John 7:15 â€Å"the Jews were surprised and said, How has this man got knowledge of books? He has never been to school† (Bible in Basic English). Indeed, school is not the only place to learn and thus, school grades are not the only proof of learning. While some people may be God-gifted, more often than not, many people learn from the â€Å"School of Hard Knocks. † Truly, there are many successful people today, such as Bill Gates, who never finished college. In the end, teenagers are not always wrong and parents are not always right. When a proper middle-ground is reached between the two, there is peace. References Hook, S. (ed. ). (1965). Bible in Basic English. Cambridge University Press. Holy Bible: New International Version. (1978). Grand Rapids: Zondervan. Holy Bible: New Living Translation. (1996). Wheaton: Tyndale House. The Bible: God’s Word Translation. (1995). Jacksonville: Baker Publishing Group. The Bible: New American Standard Bible. (1997). Anaheim: Foundation.

Effectiveness of Different Leadership Styles

Effectiveness of Different Leadership Styles Table of Contents Executive report Introduction Rationale and objectives Background Methodology Analysis of the findings Conclusion Reference Works Cited Appendix Executive report This report is done to compare the effectiveness of different leadership styles in different organizations, explain how organizational theory underpins the practice of management, and evaluate the different approaches to management used by different organizations. The purpose, problems and objectives of the research are outlined in the introduction as well as background information on both businesses. A methodology that explicitly tells how the researcher will go about conducting the research- methods and so on is also included. The research begins here in section two; the findings are analyzed and discussed. The objectives are restated then they are discussed, analyzed and evaluated respectively. A conclusion is also drawn from the whole report mainly giving a reminder of the issues that exist. Harvard style referencing is used to cite where some of the information and knowledge are obtain. Finally, there is an appendix which consists of an organizational chart for CDR. Introduction Rationale and objectives The importance of this research includes: Firstly, to afford the researcher the opportunity to assume major roles in leading a project. Secondly, allowing the researcher to assume management and administrative roles in order to attain knowledge, understanding and the skills of these areas. Third, to prepare and coordinate operational plans, display effective self-development and time management skills to satisfy an organization’s needs The objectives of the research are to: 2.1 Compare the effectiveness of different leadership styles in different organizations 2.2 Explain how organizational theory underpins the practice of management 2.3 Evaluate the different approaches to management used by different organizations Leadership Background Casa de Regalo is a nationwide partnership gift boutique established in 2009. It is located at Barbican Centre. They have ten dedicated and enthusiastic employees. Due to their unique tailor made products and services C.D.R is considered as the organization that satisfies seasonal giving needs. They specialize in a variety of unique merchandise ranging from specialty cards, flowers, toys and personalized printing services to specialty handcrafted gifts, jewelry, body essentials and customized apparel which are imported from your favorite places over the world. They also offer surprise delivery services. Providing exceptional customer service and customized products that are tailor-made to each customers personal style and also giving them the highest quality merchandises at an affordable price is our mission. We are aimed at making profit. KD consulting is a limited liability company established in 2008. It has twelve dedicated experts. We are a mobile company but our main office is located in Montego Bay. Our company provides a variety of services ranging from identify highest-value opportunities to addressing the most critical challenges and transforming enterprises. The trust and confidence in our capabilities that our clients are exposed to, is what differentiates us from other firms as well as our ability to enhance business performance, positively marketing them and ensuring their likelihood of making profit or achieving their goals. CDR is an international organization with the mission of providing expert advice and solutions for clients, therefore assisting small businesses to develop efficient plans for meeting their goals. Our aspiration strives through becoming the best consulting firm there is; providing quality service to all existing and start-up small businesses that seek our guidance. We also aim to be recognized as partner of choice by our clients and being technologically advanced in our fields of expertise while remaining practical and business oriented. Methodology The research is to design a management firm which is hired to assess a small business on behalf of an investor to help the company to explore the links between the organisation structure and culture and how these interact and influence the behaviour of the workforce. In order to assist the company secondary research will be conducted. Secondary data collection is published information that is already available from other sources. The internet will be my main source with its online dictionaries, articles, websites and books. This information collected from the secondary sources is pertinent to the objectives of the research. The researcher also used this type due to the fact that it is Inexpensive, information is easily accessible and immediately available and it will provide essential background to help to clarify or refine the research problem. The information accumulated is credible and is derived from the written work of authoritative individuals such as Jatin Vaid. The research began on February 9th and proceeded to February 26th. Data was collected from several sources from the online sources in order to obtain information related to the United Kingdom (UK) and local business organizations. . Analysis of the findings Compare and contrast different organizational structures and culture The structures There are three main types of structure. Product, matrix and functional Product Division Structure -These are popular among international companies with many products. Products that are similar are grouped under one product heading e.g. Perfumes and Cosmetics, each CEO focusing on a single product segment for its global market. Matrix Division Structure This tries simultaneously to deal with competing pressures for global integration and local responsiveness. Institutes overlaps among functional and divisional forms. It allows individual groups to share responsibility for new operations and enables them to exchange resources and information more Group willingly. Disadvantages includes: not championing their groups’ unique needs, therfore eliminate the multiple knowledge (Vaid, 2012). Functional Structure Specialized jobs are grouped according to traditional business functions. It is suitable for Company with a narrow product line, sharing similar technology. Highly efficient and assist in maximizing economies of scale The cultures Role Culture – focusses on rules, tasks, procedures and job descriptions Power Culture – power exercised by a one person with not much formal rules; Person Culture – the organisation is present for its members to benefit of; Task/Mission Culture – goal based with rewards for achieving mission and goals; 1.2 Explain how the relationship between an organization’s structure and culture can impact on the performance of the business Organizations are set up in specific ways to accomplish different goals, and the structure of an organization can help or hinder its progress toward accomplishing these goals. There are three main types of organizational structure: functional, divisional and matrix structure Culture consists of the shared values of an organization -the beliefs and norms that affect every aspect of work life, from how people greet each other to how major policy decisions are made Types of culture include: power culture, role culture, person culture and task culture. 1.3 Discuss the factors which influence individual behaviour at work The major factors that influence individual behavioral patterns, according to John Ivancevich and Michael Mattson are: demographic factors, ability and skills, perception, attitudes and personality. Demographic factors includes: race, age, sex, socio economic background, education and so on. The importance of studying demographic factors is to assist managers to choose the most fitting candidate for the specific job. Organizations rather persons belonging to a particular socio-economic background- well educated and young. They are believed to perform better than others. Skills and ability: skill according to Cambridge dictionaries is an ability to do an activity or job well especially because you have practiced it. Ability is the mental or physical power or skills needed to do something. Ability and skills highly influence individual behavior and performance. Persons tend to perform better in an organization if his skills and abilities are matched with the job. It is the manager’s job to match these skills and abilities off the employee to the job. Perception: a thought, belief, or opinion, often held by many people and based on appearances is referred to as perception (cambridge-dictionaries, n.d.). The study of perception is integral for managers as they need to provide a work environment that is favorable, so that the employees perceive them in most favorable way. If employees perceive it in a positive way they are more likely to perform better. Attitude: â€Å"An attitude is ‘a relatively enduring organization of beliefs, feelings, and behavioral tendencies towards socially significant objects, groups, events or symbols’ (Hogg, Vaughan 2005, p. 150).† (McLeod, 2009). Attitude is influenced by family, society, culture, organizational factors and peers. Managers in an organization need to create suitable work environments therefore tempting employees to have positive attitudes towards their respective jobs. If employees have positive attitude toward the job they perform better. Personality: the study of individual differences in characteristic patterns of thinking, feeling and behaving (American Psycological Association, n.d.). Factors that influence personality includes: heredity, family, society, culture and situation. Individuals tend to differ in manner while responding to the organizational environment. The most complex aspect of human beings can be regarded as personality. Conclusion Cultural influences and organisational structures can both inform and constrain the strategic development and ultimately the competitiveness of a business in order to maintain competitive advantage and avoid any strategic drift (where organisational factors and culture drive the business rather than the needs of customers and key stakeholders). Their impact should be considered regularly by leaders and senior managers and they should both be critically reviewed. Reference Works Cited cambridge-dictionaries, n.d. Ability. [Online] [Accessed February 2015]. McLeod, S., 2009. Home †º Social Psychology †º Attitudes. [Online] Available at: http://www.simplypsychology.org/attitudes.html [Accessed February 2015]. Vaid, J., 2012. Organization structure in international business. [Online] Available at: http://www.slideshare.net/jatinmaims/organization-structure-in-international-business [Accessed February 2015]. Appendix Chart showing organizational structure of Casa de Regalo .

Comparision Between Tabloid and Broadsheet Newspapers -- Media News Ne

A comparison between how broadsheet and tabloid newspapers convey the same story I have chosen to compare a story from The Times as my broadsheet paper and The Sun as the Tabloid. The story is primarily about a man who had raped his two daughters several times. In The Times, the headline said ‘How two girls were trapped by shame, fear and the love of their own children’. The Broadsheet focuses on sympathizing for the girls, giving all information they have in a straightforward way and getting the story through rather than trying to get attention or exaggerating the story, as they did in the tabloid paper, The Sun. The headline was ’25 life terms for Brit Fritzl who raped his two daughters 1,000 times’. The numbers stand out and make the story seem more shocking. 1,000 is a very big number and it makes any audience shocked to see such a big number in a headline. As this is a tabloid, you never know, the number might have been altered. But that is not the first thing that comes to mind when you see such a headline. You would want to read more about it. In the Broadsheet, the man who raped his two daughters is referred to as ‘Mr X’, as his family do not want to be recognized in public, and it is also ag ainst the law to identify names for a story about sexual abuse. But in the Tabloid they avoid needing to use a name as a reference. In the tabloid, the man is compared with a well-known Austrian person named Fritzl who just like ‘Mr x’ had raped his daughter then imprisoned her. This is very typical of a tabloid paper to make comparisons and also use informal language such as ‘Brit’. The language in the tabloid is much more easy to understand, and it is quite informal and simple. It is the sort of language you would use ever... ...ger audience, one who would rather know the general details rather than the whole story in detail. That is why I prefer to read a tabloid paper as it is easier to empathize with for you have a better understanding of what is going on. It keeps it short so that you can move on to the next story. But that is my opinion and I fall into the tabloid’s aiming category, and others may have different ideas. The Broadsheet is aimed at a smaller yet more complex audience, who would want to know all the details in the story. Stories in broadsheets are more about business, tax or politics, the sort of things that these sort of people are interested in, so it helps if they know all the smallest details. Broadsheet uses increasingly formal language, for more mature readers. That is why I find in hard to read a broadsheet newspaper, I would rather just know the general details.

Triumph Over Nature in The Good Earth :: The Good Earth

Triumph Over Nature in The Good Earth  Ã‚      The Good Earth, by Pearl S. Buck, is a tale of a farmer who rises from a commoner to a wealthy land owner. The setting is pre-Revolutionary China, sometime in the 20th century. The story is one of a farmer who becomes a wealthy man through hard work while facing droughts and floods. He becomes very rich, but forgets his true love, the earth, which got him to where he was. The mood of the story is serious. Droughts and floods affect the outcome of crops, which in turn, affect the people who need them to survive. As the story progresses, the mood changes to become more light hearted and careless. It is typical of today's society of how the main character becomes rich and then forgets what it was like to be on the other side. He spends money carelessly and neglects to remember how his life was just a few months before. The main element of the story is definitely character. We look through the eyes of the main character and see how he, as a person, grows and matures. There are many characters in the story. The first is Wang Lung, a farmer and the main character of the story. The author tells the story through his view of life. We see Wang Lung at the beginning of the story as a young man, full of energy and love for his land. He has been raised on the land he now farms and takes great pride in maintaining it. Later in the story, he becomes a rich man, and forgets his land, "One's flesh and blood." As he finds out that money is not everything and cannot by happiness, he realizes his fault and returns to the earth. O-lan is Wang Lung's wife in the story. She was a slave girl raised in the great House of Hwang. Wang Lung buys her from the house, but he sees that "there is no beauty of any kind in her face." But Wang Lung cannot afford a beautiful wife, for he is only a farmer. O-lan is a strong, but qu ite character. She bears hardships as they come and gives Wang Lung four children. Wang Lung seems to care for her, but she in return shows very little emotion. She is a hard character to reach and only before she dies, do we see the real side of O-lan. Triumph Over Nature in The Good Earth :: The Good Earth Triumph Over Nature in The Good Earth  Ã‚      The Good Earth, by Pearl S. Buck, is a tale of a farmer who rises from a commoner to a wealthy land owner. The setting is pre-Revolutionary China, sometime in the 20th century. The story is one of a farmer who becomes a wealthy man through hard work while facing droughts and floods. He becomes very rich, but forgets his true love, the earth, which got him to where he was. The mood of the story is serious. Droughts and floods affect the outcome of crops, which in turn, affect the people who need them to survive. As the story progresses, the mood changes to become more light hearted and careless. It is typical of today's society of how the main character becomes rich and then forgets what it was like to be on the other side. He spends money carelessly and neglects to remember how his life was just a few months before. The main element of the story is definitely character. We look through the eyes of the main character and see how he, as a person, grows and matures. There are many characters in the story. The first is Wang Lung, a farmer and the main character of the story. The author tells the story through his view of life. We see Wang Lung at the beginning of the story as a young man, full of energy and love for his land. He has been raised on the land he now farms and takes great pride in maintaining it. Later in the story, he becomes a rich man, and forgets his land, "One's flesh and blood." As he finds out that money is not everything and cannot by happiness, he realizes his fault and returns to the earth. O-lan is Wang Lung's wife in the story. She was a slave girl raised in the great House of Hwang. Wang Lung buys her from the house, but he sees that "there is no beauty of any kind in her face." But Wang Lung cannot afford a beautiful wife, for he is only a farmer. O-lan is a strong, but qu ite character. She bears hardships as they come and gives Wang Lung four children. Wang Lung seems to care for her, but she in return shows very little emotion. She is a hard character to reach and only before she dies, do we see the real side of O-lan.

Discuss the Role of Malaysian Aob

Discuss the role of Malaysian AOB (Audit Oversight Board) When was the AOB set up? The Audit Oversight Board (â€Å"AOB†) is established under Part IIIA of the Securities Commission Act 1993 (â€Å"SCA†) which came into force on 1 April 2010 to promote and develop an effective audit oversight framework and to promote confidence in the quality and reliability of audited financial statements in Malaysia. The chronology of events of establishing AOB in Malaysia is as follow: September to October 2007: Budget 2008 Announcement by YAB PM – â€Å"Government will establish a Public Companies Accounting Oversight Board under the auspices of the SC†.Consultations held with industry groups and regulators. January to April 2008: Appropriate audit oversight framework for Malaysia Securities Commission (Amendment) Bill 2009 which contains the establishment and functions of the AOB passed in both Houses of Parliament. December 2009 Securities Commission (Amendment) Bill 2009 which contains the establishment and functions of the AOB passed in both Houses of Parliament. 1 April 2010 Part IIIA Securities Commission (Amendment) Act 2010 came into force. (Establish of Audit Oversight Board) What is it supposed AOB to do?Under Part IIIA of the SCA 1993, AOB is responsible to 5 major functions in order to assist the Security Committee (SC), which listed as below: (i)Standard setting AOB has the power to direct the Malaysian Institute of Accountants (MIA) to establish, adopt, amend, modify, alter or by any combined ways, the auditing and ethical standards to be applied by registered auditors. It is also responsible to implement policies and programmes in ensuring an effective audit oversight system in Malaysia. (ii)Registration Auditors of public interest entities (PIEs) must register and recognized by AOB to ensure the auditing process is fit and proper.It is an offence for non-registration. (iii)Sanctions AOB has the power to impose appropriate sanction s against registered auditors who fail to comply with auditing and ethical standards. (iv)Inspection In accordance with Section 31V(1) of Part IIIA of the SCA, the registered audit firm and auditor will be subject to inspections by the AOB to assess the degree of compliance withthe auditing and ethical standards by the auditor and the quality of the audit reports prepared by the auditor relating to the audited financial statements of the PIEs. v)Inquiry Section 31W of the SCA on the other hand empowers AOB to conduct an inquiry if there is a reason to believe that any auditor has contravened any provisions of Part IIIA of the SCA, any condition imposed under section 31O(4) of the SCA or any written notice or guidelines issued by the SC. Why do we need an AOB? The need of audit oversight board (AOB) is to make sure all audit procedure is follow probably by the auditor. By doing this it is means that AOB is the one who check the work of audit.In other way it as act audit oversight fra mework in Malaysia. It is important to have AOB is because by doing so, audit work are more reliable. Besides that, AOB needed to promote confidence in the quality and reliability of audited financial statements in Malaysia. There are many cases which involve the quality of audited reported such as Enron, Parmalat, World Com, Transmile and etc. By having a more independent party the AOB, which promote more confidence and reliable report. Thus create interest for investor to invest in Malaysia market.What is the AOB achieved so far? Based on the news of AOB on ‘The Edge’ magazine on 4 October 2012. AOB has formed an official collaboration in audit oversight with the Japan Financial Services Authority and the Certified Public Accountants Audit Oversight Board (CPAAOB). â€Å"This collaboration would facilitate audit regulators to oversee cross border audits towards enhancing the soundness of the securities markets and investor protection in the respective countries,† said by chairman Nik Mohd Hasyudeen YusoffThe SC said the collaboration was the AOB’s first arrangement with other regulators outside the Asean region. The official cooperation will allow the audit regulators to share information upon request, with respect to foreign audit firms that fall within the respective regulatory jurisdiction. This will, eventually, promote the confidence of overseas users in using the audited reports in Malaysia. What are the findings and consequences of AOB so far? After the establishment of AOB, there are a certain major change in the audit field.All audit firm are require to register their company with AOB in Malaysia. The register of audit firm is need for AOB to continue measuring the audit work of the firm. Based on AOB, every company partner will be measure their work every few year. Audit partner licenses will also be forfeit if found their work are not in tit he correct procedure. This action, have cause many auditor to do more work or mo re working paper. By doing so, much cost will be incurred to the audited firm.The reason auditor doing so is to search for more audit evidence and also to avoid being sack as an auditor. On 16 July 2012, there are partner being penalized by AOB after few year of establishment of AOB. The senior partner of a mid-tier accounting firm is the first auditor to be penalized for breaching a condition imposed when he registered with the board. Last Thursday, Alvin Tee Guan Pian of UHY Malaysia was reprimanded for â€Å"failure to comply with the relevant requirements of the recognized auditing standards in Malaysia i. . the International Standards on Auditing†. ( Enrol Oh, Starbiz, 2012) Audit oversight board is also given the power to penalized a auditor if found misstatement in audit report. By doing so, the auditor report are more reliable to external user due to there is another independent body which is the AOB involve in the Malaysia audit field. In a whole, the establish of AO B had promote more advantage to the audit firm compare to disadvantage. It is similar to what other countries have experienced?Malaysia are not the first country which establish AOB, but Malaysia are the 2nd country in ASEAN country and top 10th is Asian country which establish AOB. This has show that Malaysia auditing practices are following the improvement of international standard. Besides that, also show Malaysia is concern about the change in accounting standard to other country. AOB in other countries which have already establish are similarly same in their function of standard setting, registration, sanctions, inspection and inquiry.