John Holland's Theory applied to secondary school in Hong Kong Research Paper

John Hollands Theory applied to secondary school in Hong Kong - Research Paper ExampleRather than praising the theory per se, this paper further highlights its limitations in Hong Kong coiffeting.John Hollands theory of vocational choice has for many years been a dominant force in vocational psychology and passages counselling and guidance. The theory was originally formulated in the USA in the 1950s influenced by Hollands experiences as a careers exponent (Gibson & Mitchell, 2006). Sharf (2006) further explains that this theory has subsequently grown significantly to become what it is today. Based on this theory therefore, John Holland holds that people and their occupational environments are clearly characterized by their close resemblance to each of the six identified pure types. Additionally, Holland believes that a good match between an individual and the environment will have a hail of beneficial outcomes when other things are kept equal (Inkson, 2007). As observed by Herr et al (2004), Holland makes an attempt to explain that career decision do is an important aspect of career choice and career development. This basically forms the theoretical explanation of this paper in exploring the application of Hollands theory in decision-making styles of career choice. The paper also attempts to relate the application of this theory to secondary school setting in Hong Kong and its limitations.John Hollands theory has been cited by a number of researchers as the most studied amongst all other career counseling theories. Leung & Chen (2007) argue that Hollands theory of careers portrays individuals and environments as a single set of six types into which most people across cultures of the world can be classified. In view of this, Holland classified people into six dominant types outlined below. The true-to-life(prenominal) (R) type has frank, conforming, inflexible, practical, un-insightful and asocial individuals while Investigative (I) type is critical,

Case study Essay Example | Topics and Well Written Essays - 1250 words - 7

Case study - Essay ExampleA person should always adopt the educational program that suits to his or her career plans. Career supply is essential for success in life and I have always kept this notion in mind. My immediate career plans entail moving from study in the private sector, in order to establish and manage my own business in the near future. Although my current work in GMME in Saudi-Arabian Arabia requires strong leadership and decision-making skills, so I decided to come to Canada and to apply for new degree that will help me to reach my goals in the near future.I opted for Royal Roads University because of its sound reputation in the issue of business studies. In addition, I had feeling that the degree offered at Royal Roads University-Bachelor of work in Entrepreneurial Management will provide me with the advanced leadership and managerial skills and the inevitable information to the development of fledgling business enterprises. I am confident that the complexity an d diversity of courses offered in this program will provide me with a comprehensive understanding of organizational models and managing strategies and skills that I need in my subcontract and to start my business soon.The degree of Bachelor of Commerce in Entrepreneurial Management will facilitate me with education and practical knowledge related to the field of business. Not only will I be able to get business knowledge but also management skills such as leadership and decision-making. For a businessperson, it is overly significant that he knows to lead and decide. It is only possible with acquired knowledge of business and management that one can work successfully with a personal business. For me, I think that the degree offered by Royal Roads University is the best choice, as it comprises each and every aspect of my career goals.Learning is necessary for success in any field of life, therefore, the knowledge that I will attain from the university will make me eligible to serve

African American and American Society Essay Example for Free

African American and American Society EssayIs Racism a Permanent feature of American Society? Derrick Bell argues in this issue that the prospects for achieving racial equality in the United States be illusory for Blacks. Bell reminds us despite the fact of the progress of opaques in United States the legacy of slavery has left a portion of the race with life-long poverty and soul devastating hopelessness. Bell believes that race consciousness is so imbedded in whites that it is virtu ally impossible to rise above it.He also argues that few whites are able to signalise with minatorys as a group and tend to view blacks through comforting racial stereotypes. Bell feels strongly that critical and proper examination of the history of black-white transaction supports his conclusion that racism is a permanent feature of American Society. Bell makes some good read/write head about racism in the American edict today. The fact that the psychical part of racism is gone does non m ean that racism as permanently left American Society. The fact that racism settle down exist is does not reflect on blacks success some(prenominal) longer.Majority of whites had a head start because their generation of success goes so many eld back, were as for blacks success was not allowed at a point in time. Blacks have come a long ways over the years hardly there is still racial dissimilitude that affects the black population. Dinesh DSouza does not agree with Bell, he believes that racism is not a permanent Strain of model in the American Society. DSouza distinguishes between racial discrimination that is irrational, motivated by bigotry and which is rational from the point of view of the discriminator. DSouza admits that such discrimination may be harmful to individual blacks but he spurns any casual linkage between the lagging indicators of blacks overall progress with racial discrimination. He believes race is a diminishing force within American society, DSouza argue s that factors other than racial discrimination are the sources of lagging process toward the American Dream. DSouza reasoning for blacks not achieving more in America is because blacks fail to observe and embrace certain cultural norms of the dominant American Society.He implies that those who are made exhibit cultural values that promote success. He states blacks need to place a practically greater emphasis on overcoming cultural barriers rather than go on to assert that race is being held by a persistent racism that afflicts America. Blacks generation has come a long way in American Society. Racism shouldnt be the excuse for the failure in African American success when in 1919- current we have African American first. Slavery started around 1808 and ended in 1865 due to Lincoln Emancipation Proclamation.Racism was still in effect because the fact that blacks had rights was new. Still in all there were blacks who succeed shortly after that time. Madame C. J. Walker was the firs t African American female who was a self-made millionaire. In 1893 Dr. Daniel Hale Williams was the first black to perform open heart surgery. In 1908 Jack Johnson was the First African-American world heavyweight Champion. In 1993 Toni Morrison was the first African-American to win the Nobel Prize for literature. In 2009 Barack Obama was the first black president of the United States, with the support of some whites.Racism still is permanent due to history but it is not an excuse for Blacks not becoming successful. Derrick bell major argument is that blacks are faced at the bottom of the well. Bell exclaims despite undeniable progress for many, no African American is insulated from incidents of racial discrimination. He states because of our color we are threaten through our lives, careers. Dinesh DSouza states racism undoubtedly exists, but it no longer has the power to thwart blacks or any other group in achieving their economic, political, and social aspirations.The arguments rel ates to the overall theme because yes, racism still occurs but it should not pun Blacks from achieving their aspiration. Bell major point is as a Black he experiences the racism. Blacks can work in a white community and experience racism because whites fear the superiority of blacks. DSouza points out in his argument that racism is the least bit worries blacks should have, when there are black on black crime occurring. Racism should not be such an excuse for underclass blacks not achieving their goals.DSouza points out the facts where African Americans now live in a country where black man, Colin Powell, who three decades agone could not be served in restaurants, is now a Joint chief staff. Also a white man who supported the nomination of Clarence Thomas, a black man married to a white, for the Supreme Court. DSouza question is if white racism controls the density of blacks today, how one segment of black community has prospered so much over the past generation. Some wild claims in bells argument was he says, Modern discrimination is, moreover, not practiced indiscriminately. Bell implies whites idolize black athletes and entertainers but refuse to get hold of and work with blacks. Bell also states whites who number individuals blacks among their closest friends approve, or do not oppose, practices that bar selling or renting homes or apartments in their neighborhood to blacks they do not know. Then in his argument he also states that most hotels and restaurants, who offer black patrons courteous treatment, uniformly reject black job applicants. Bell defense for this was When did you last see black waiter in a really good restaurant.These are unsupported claims because this may be true but there are no proven facts that racist is the cause of these arguments. In DSouza arguments there were not any unsupported claims really found. DSouza stated his arguments and had accurate information to support his defense. DSouza makes great points and has a lot of validi ty in his arguments. He states if blacks are going to reform their community, they have a right to expect that they will be treated equally under law.Hypothetically speaking DSouza implies if blacks were refused hire on every baseball team in America, blacks would suffer most because they would be denied the chance to play professional baseball. Fans would also suffer because the quality of games would diminish. He says But what if a few team-say the New York Yankees and the Los Angeles Dodgers- refused to hire blacks? African Americans has a group would hardly suffer at all, because they would offer there service to other teams. DSouza saying the Yankees and the Dodgers would suffer a great deal, because they would be deprived of the chance to hire talented blacks players.Eventually the competitive pressure would force those teams to each hire blacks or suffer losses in games and revue. Then he makes another valid point he referenced from Gary Becker pointed out, in free market, discriminating discrimination imposes the heaviest cost on the discriminator where it should be. Some whites will undoubtedly discriminate against blacks but with deal with them because of the law and taste for profit. *Dinesh DSouza is an Indian American conservative political commentator, public intellectual and current president of the Kings College in New York City.He graduated from Dartmouth College, where he graduated with a B. A. in English. DSouza also published a book in 2007 called The Enemy at home the cultural left and its responsibility for 9/11. In his argument DSouza used government documents, books, articles and oral very frequently. DSouza would state his opinion and have facts and documents to support his defense. No, the reading did not significantly cater to my knowledge because these are issues that has been discussed for many years. In the article I did learn some new ways of thinking of Racism.This article did broaden my thoughts with the factual severalise the authors used to support their defense. I would recommend this article to be read to those who do not have a clear understanding of the term racism. The beat that was focus on in this case study is racism a permanent feature of American Society? The case study focused on political, social and economic issues. Bell argued blacks will never gain full equality in American and DSouza argued that blacks have equality and racism is not important issue blacks should be worried about in today society.

How To Fix A Social Security Number Essay Example for Free

How To Fix A Social Security Number EssayThe fastest growing crimes in America are individualism theft. Identity thieves are dishonest people thats steals ones information or identity through ones Social Security go. Most of the time identity thieves use your soma and your credit to apply for more credit in your name. Then, they use the credit cards and do not pay the bills. Its a cankerworm that is eating occult into the American economy. This essay however looks at ways by which a social security number can be fixed. Social security number as a form of identity is a confidential and private number given to every citizen of United States. However, thieves get social security numbers through stealing wallets, purses, personal information provided to an unsecured site on the Internet, among others. When a social security number is stolen, there are some specialized steps to take in order to get it fixed. In the first instance, a call would be made to the creditors who approv ed the credit (follow up with a letter).Also, a report would be filed with the police. After that, a contact would be made with the fraud department of the major credit bureaus in the country in order to make some rectifications. Finally, if all have been done to fix the problems resulting from misuse of the social security number but nevertheless someone is quench using the number, then a new number may be assigned by the Federal Trade Commission subject to some compressed conditions and restrictions.REFERENCES1. Advisory Council on Social Security. 1997. Report of the 1994- 1996 Advisory Council on Social Security (Washington Government Printing Office). 2. Boice Dunham Group, Inc. 1993. The Nature and Scale of Economically-Targeted Investments by the 104 Largest U. S. Public premium Plans, Prepared for Goldman Sachs. 3. Diamond, Peter A. 1997. Macroeconomic Aspects of Social Security Reform, Brookings Papers on Economic Activity, 2.

Americans and Cinema Essay Example for Free

Americans and Cinema EssayDespite America as a country encompassing by different cultures and ethnic background, the historical significance of the American Indians are still unfelt and given recognition in the modern times. (Martin) In the United States and in Canada, the term Indians has established a connotation of some hegemonic desig country which implies a culture that is really different from the perspective of the American Indians. In modern times, natural Americans are depicted as a culture with savage and barbaric background, implying an image of the Native Americans as dangerous and unacceptable to style of European decent. (Drinnon) American Indians today are struggling to correct the misconception about their culture, they seek to achieve a balanced and truthful portrayal of the slew who were frontmost to call America as their home. In the media, the Indians were portrayed as mostly villains with unacceptable behavior. The availability of the casting roles for N ative Americans has been prioritized for the Westerns and has this stereotyped image that is always shown in films and movies. In the movies, there are four distinct tribes of aboriginal Americans used to be portrayed, the Apache, Cheyenne, Comanche and Sioux.During the 1950s and through the 1960s however, there were more sympathetic native characters that even American Indians doctor to act by themselves. Jeff Chandler is one who won the Academy Award for his portrayal of an Apache leader in the movie Broken Arrow. (Singer) During the 1970s when the Vietnam War erupted, the country was greatly divided by social opinions by the war and this has seen the opportunity for the movie industry to highlight a more culturally inclined film.Little Big Man produced in 1970 featured Dan George as a Native American chief as a main character. (Singer) However, it was Dustin Hoffman who standard the most attention for his role as the lead protagonist. The movie became a breakthrough film as it features a Native American as a lead character. During the 1960s on the other hand, when the U. S has many upheavals form antiwar protests and civil rights issues, the Native Americans saw this as an opportunity to raise awareness of the people regarding destructive colonial policies that in their own culture brought harm.A group called the American Indian Movement (AIM) led the protests in front of theaters which depicted the Native Americans wrongly. Commercialized films mentioned are A Man Called Horse and Soldier Blue (both in1970) and Billy Jack in 1971. (Bataille) Another breakthrough portrayal of Native Americans came onward in the release of Dances with Wolves in 1990. (Singer) The movie starred Kevin Costner and included many actors and props to make the setting early western looking. on that point include buffalos, Indians and horses in the plains of South Dakota, the homeland of the Sioux.The film upheld original Native American tradition, from the language, features of the actors, behavior and others. Dances with Wolves has repeated the painful endurance of the Native Americans, as once again, the culture and tradition of the native settlers were resigned in defeat from the colonial powers. (Singer) Modern society today are confined with knowing what almost everybody knows about the Native Indians barbaric and unusual. There are many accounts of growing children that has suffered the misconception of cowboys chasing the Indians.(Freeman) There are many stereotypes for the American Indians from costumes, head dress, dances and chants. However, there lies the failure to historicalize that the message to children who has this misconception is an implicit disagreement to the real culture and background of the Native Americans. Most of what children today know about the American Indians is brought about by history books and other things they learn about in history that is why there are many stereotypes attached to the culture.Two predominant stereo types of Native Americans is their physical appearance moccasin-wearing people with feathers on their head, and second helpless cultures defeated by the white mans weapon. (Freeman) With regards to personal traits, Native Americans are viewed by non-natives as savage or wild, lazy, gets drunk quickly or drinks a lot, very soft spoken or quiet, and has no sense of humor. Other misconceptions also entails Native Americans having no money sense, makes little effort to get education, close to nature, adheres strictly to Indian time, and do handcrafts all the time.More over, in terms of how they view society, Native Americans are often misunderstood as a culture who wants their land back badly, always asks for handouts, ostracize themselves by avoiding the society, lack of unity and tribal factionalism and worship pagans as a consequence to being very close to nature. (nativeamericans) The Native Americans has endured a lot during the past years. As they continue to struggles against di scrimination and the stereotypes attached to their name, it is very important for the modern society to also do the needed research and understanding of the real Native Americans.It is not enough that we rely on the portrayal of the Native Americans in movies or history books we must(prenominal) get to know them as a culture, as a community who has always struggled to maintain and uphold their own identity in a nation that has truly forgotten their significance.Works CitedBataille, Gretchen M. and Charles Silet. The Pretend Indians Images of Native Americans in the Movies. Ames Iowa State UP 1980. Berkhofers, Robert. The White Mans Indian Images of the American Indian from Columbus to the Present in the altogether York Vintage, 1979.Drinnon, Richard. Facing West The Metaphysics of Indian-Hating and Empire Building. Minneapolis University of Minnesota Press, 1980. Freeman, Andrea. Representing Native Cultures Stereotypes and Inaccuracies in First Nations and American Indian Childre ns Literature. Term Paper. Vancouver, BC Canada. Martin, Calvin, ed. The American Indian and the riddle of History. Oxford Oxford University Press, 1987. Native America Portrait of the People. (1994). nativeamericans. American Indians. (2007). January 25 http//www. nativeamericans. com/index. htm. Singer, Beverly R. Native Americans and Cinema Native Americans in Movies. (2007). January 24 http//www. filmreference. com/encyclopedia/Independent-Film-Road-Movies/Native-Americans-and-Cinema-NATIVE-AMERICANS-IN-MOVIES. html. Thomas, Jeffrey. American Indians Seek Greater Understanding, Recognition. USINFO. 18 October ed U. S Department of States Bureau of International Informational Programs, 2007.

Impact of E-Commerce on Amazon

Impact of E-Commerce on amazonExisting E-Commerce ratesFor around 2 decades or so e-commerce has proved to be a success for headachees. It has changed the expression that business and consumers work and operate. Companies such(prenominal) as eBay and amazon select become a success beca utilise of the high demand that high-street foodstuff places cant provide. eBay and Amazon are some of the more popular e-commerce sites as they only operate online with no stores anywhere in the world. They are some companies which started so 1r the mesh came about such as Asda or Tescos so they have adapted and incorporated an e-commerce site in order to keep up with the trend, consumer way and demand.AmazonAmazon is an e-commerce company founded in the United States of America in 1994 by Jeff Bezos and was launched in 1995. Amazon was very well k todayn since it was first brought to the populace eye, as it was one of the first big companies to sell goods on the internet. It started out as an online bookstore which then quickly positive and started to add other items such as VHS tapes, DVDs, CDs, video games and the list goes on.Amazon is now one of the biggest online sellers today, offering over two hundred million different products.How it worksAmazon now offers all sorts of products ranging from gardening to high tech. Amazon makes possible attempt to customize the buyers experience. When on the homepage of Amazon, you pull up stakes find special(prenominal) offers segmentation and featured products. If you have visited Amazon before and have affaird the service you allow have a history with products which Amazon will use to their advantage and advertise relating items on the special offers and featured products to draw your attention.Infrastructure and TechnologyAmazon runs on Linux. In 2005 Amazon had built databases so big they were officially the worlds largest Linux databases, with a total ability of 7.8 Terabytes, 18.5 Terabytes and 24.7 Terabytes. The central Amazon data warehouse is made up of 28 HP servers, with four CPUs per node.Amazon became so big they processed a top-end one million shipments and twenty million inventory updates in one day. The amount of sales Amazon were doing perfunctory meant thousands of customers where giving debit and credit details were macrocosm sent to Amazons database, this meant security was a top priority as hackers would steal, sell and use details. Amazon already encrypted card numbers during the checkout process, however they went a step further by others customers the choice to encrypt all information such as name, and their address.Amazon employs the Netscape Secure Commerce Server using the unafraid socket layer protocol. This is where all credit and debit card information would be stored. It would not be accessible by internet meaning no hackers could procure entry.Reference http//money.howstuffworks.com/amazon1.htmWebsite AnalysisAmazon is very simple and easy to use. The main sea rch bar is at the very top of the page, which is a convenient place, existence right below the URL bar. If you have an account with Amazon it is right above quick relate to your account as well as Your Amazon, Todays Deals, face Cards, Sell and Help links.The search bar is very useful as it has predictive text on what it thinks you may be searching for. Once a specific word has been entered it gives you a choice of departments which you can choice from to help specify down the search for the customers product(s).User FriendlyAmazon has a section named Your Amazon. This is a personalized section that Amazon offers anyone who is sign up for the website. In this section you can quickly view the number of orders they have. They excessively show base customers information such as the year they became a customer. It also gives recommended products based on what the customer looks at on the site as well as what the customer has previously bought.Log InThe log in process for returnin g customers and the sign up button are very easy to use as well as very quick to access.The sign up process is very simple to follow and is quick to complete. You will require an telecommunicate, you will also need to create a password for your account. Any other information such as address and card details can be given on a later day when making a purchase.When logging in after already creating an account before all you need to do is enter the email you registered with as well as the same password you register with. From the log in page Amazon promotes its security, by adding signalize in using out secure server.PromotionsAmazon offers a wide range of offers on all different types of products. Amazon is well known for its daily deals, which is located under the search bar. There is a quick link that will take you to the deals named Daily Deals.There are so many deals, that amazon have a handy refinery tool on the left hand side of the page. The customer can select departments wh ich products might interest them and it will narrow the products down.StatisticsThe graph below shows the net gross for Amazon from 2006 to 2015 in billion U.S. dollars. In 2014, Amazons net revenue amounted to 88.99 billion U.S. dollars. 33.52 billion was through international revenue channels.Reference http//www.statista.com/statistics/266289/net-revenue-of-amazon-by-region/Impact of E-commerce If it wasnt for online shopping and e-commerce Amazon may not have existed today. Amazon is one of the most well-known e-commerce sites today and has been greatly impacted by e-commerce.PlatformsAmazon is available on most platforms. There is an Amazon app that is available on iOS for apples users, it is also available for android users. This covers most mobile phones and tablets, however it is also available on windows 10 operating system which most windows phones and tablets now run on. Amazon is also compatible with all internet browsers such as windows explorer, google chrome, Firefox a nd all the others.TescoTesco was founded in 1919 by a man named Jack Cohen. Tescos was originally a market stall in Londons East End. Over the years the business grew and they now operate in 12 countries around the world, which helps employ over 530,000 people. In the century leap year 2000, Tescos launched their website of Tesco.com and it has grown to serve over 500,000 customers apiece week (Tesco, 2015).How it worksTescos stock over one million products on their online store, which they then deliver to all over the country and other countries they operate in. Tescos use cookies to track what their customer has looked at and bought. This is then used to personalize each customers experiences a lot like how Amazon base there website on. Unlike Amazon though Tescos is mainly a grocery shop however do sell some other products. Tescos will adapt their site according to the epoch of year to help with demand, for example if it is Christmas season they will increase the stock for turk eys and Christmas festival treats to help meet demand.Infrastructure and TechnologyTescos teamed up with Verzion not so long ago, this is to provide secure connectivity to Tescos suppliers, partners, customers and colleagues in 12 countries around the world. The infrastructure offers a solid foundation and enables Tescos to develop and roll out new and coming(prenominal) technologies and services.Just like Amazon, Tescos also use secure socket layer when it comes to customers checking out using their precious card details. They also state this during the check-out process to help still the customer that their information is safe.Website AnalysisWhen first entering the site you will be placed on the homepage. From here you will see that everything is easy to see and read. The search bar is in the right upper-hand corner, which is like most sites. The main departments of Tescos are easily displayed and again like Amazon offering quick links to each department making shopping fun, e asy and fast. The homepage will adapt according to the time of year it is, so for example if it is Christmas time they may have Christmas themed pictures on their website.Log inThe log in and sign up process are a lot like Amazons however Tescos ask for your name, address, email address and password in order to set up an account unlike Amazon who only asked for an email address and a password. If already signed up and need to log in all that will be needed is the email that was used to create the account with as well as the password.Impact of E-commerceTesco was around before the internet came about. Since the launch of the internet e-commerce has become a big part of it offering benefits for companies such as Amazon and eBay. Tescos developed a demand for things to go online therefore Tesco decided that they should make their products available online and implemented one in 2000. Since then, Tesco have seen a rise in sales and therefore have increased their overall profit and marke t share.PlatformsTesco is now accessible from most app stores such as android, iOS, and Windows app store. Tescos is also compatible with all internet browsers just like Amazon.Financial ImpactWhen an organisation is thinking about developing an e-commerce site, they need to take in account of financial impacts. The investment will be high, but they need to consider other investments that will need to be made such as website development, e-commerce package and many other investments.E-commerce site planBelow is what I feel like is an appropriate e-commerce site for MFP.

Impact of the Sarbanes-Oxley Act on Internal Controls

Impact of the Sarbanes-Oxley Act on Internal Controls1. IntroductionIn 2001, Enron reaffirmed that their previous pecuniary inform had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with assets of $63.4 billion faced the end road of bankruptcy suddenly. Four potassium employees face losing theirs job and retirement pays (Benston, 2002). It is non merely one person mickle break a solid business coordinate. The result of investigation shows this outcome was a corporate s shagdal. The Enrons top executive empowered the employees to manipulate the storage price.As a result, the Sarbanes-Oxley Act was legislated because of the fraud behaviors which created by Enron. President Bush expound this scandal as the most far-reaching reforms of American business practices since the Great depression when he signed SOX Act (Hays 2003, cited in Eichar S. 2009, p.1). It seems likely that the weak indispensable direct system were has ability to forbid the accounting scandal happening. Moreover, the top managers did not function effectively in order to monitor theirs companys pecuniary condition as well as involving in accounting scandal. An separate problem is that the managers ethics behavior needs to be tested and considered. The of import decenniumdency of SOX Act is to prevent a fraud such as Enron case happening again, whereas just about people have the skepticism with SOX Act that can still work for modernistic corporation. This paper attempts to analyse that internal construe was gener all(prenominal)y become more(prenominal) effective since the Enron scandal.2. Accounting Information SystemsThe Committee of Sponsoring Organizations of the Treadway Commission (COSO) has a definition on internal control that as a process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and comp liance with applicable laws and regulations. (http//www.coso.org/resources.htm)When Sarbanes-Oxley (SOX) Act (to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes, US congress) (SOX Act) has been signed in 2002, the concept of internal control has been c atomic number 18fully considered in development system improvement. The section 404 of SOX Act indicates that company has the responsibility to declare the assessment of internal control structure in each fiscal financial report.For an governing body, an accounting information system (AIS) which is a key framework for information system plays an important graphic symbol in organization, processing and heed the process of transaction, which is a foundation for building information system in business (Moscove, 1999). Because accounting information system could cause benefit for computerized company. Not only can it control obvious scr utinize trail (an obvious evidence to confirm the transactions accurately) for purpose of assurance and scrutiniseing, however also it has connecting general demand for physical protection of assets.Nowadays, the Enterprise Resource Planning (ERP) system is used popularly after SOX Acts had announced. ERP system is built found on the advantage of accounting information system. According a research indicates that 80 percent of the fortune 500 firms have implemented the ERP system (SAP, 2005 cited in Brown Nasuti, 2005), because of the following benefits accessing data in time, integrating the process of business operation and transferring internal information correctly. The SOX Acts requests the enterprises should keep going on evaluation of the management risk, ERP systems still has significant effect on collecting risk management data as companies used it (Brown Nasuti, 2005). Research (Huang, Hsieh, Tsao, and Hsu, 2008) shows the most important factor of internal control dimen sions is the control environment monitoring. There is a good example illustrates some main elements of internal control as using ERP system. Research (Huang, Hsieh, Tsao, and Hsu, 2008) finds some features of using ERP systems in Taiwan public companies and there are most important results tally with the purpose of internal control(1) Establishment of IT organizations and their relations, (2) Integration and dialogue of financial information, (3) Development of IT strategic plans, (4) Management of information quality, and (5) Monitoring of operating procedures (pp. 104). This result is exactly integrated with the original definition of control environment by COSO The Control Environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.(COSO, 1992 cited in Huang, Hsieh, Tsao, and Hsu, 2008, p. 114) As the result, the simple task is making secu rity for physical control, in order to process the internal control function effectively. In addition, the senior management support could be a main factor caused ERP and IT project implementation successfully. The second issue which should be considered for internal control is integration and communication of financial information. The ERP systems could support utilize IT to combine organisational resources and information about finance and accounting for companys operation strategies. Furthermore, the SOX section 404 has regulated the internal control leading to contribution of financial reporting (Huang, Hsieh, Tsao and Hsu, 2008). The company mangers not only could use financial information for evaluating their companies financial structure and the result of operating, but also public users have more confidence to invest these companies with their rubber eraser financial information. Therefore, it is necessary to confirm the relevance and reliability of financial information.To day, firms should consider implementing a new concept of internal control monitoring (ICM) technology for purpose of support and facilitate internal control processes. There are two definitions that explain ICM function ICM technology encompasses a range of control monitoring tasks, including the automation of routine control tests, invoked risk assessments, evaluation and documentation of controls, and managing and communicating control assurance activities (COSO 2009 cited in Masli, 2010, pp.1103-1104) and The goal of ICM is to enhance the overall visibility of the organization to risk and performance through the effective use of technology (KPMG2008 cited in Masli, 2010, p.1104). Masli(2010) shows that most companies had imputed large-scale investment in IT development in the last ten year. Unfortunately, these funds were wasted, because some reasons caused the plan to fail, such as untrained workers can not fully use the leading software effectively and physical ironware inco mpatibility. Different than AIS and ERP system, the ICM concentrates on risk assessment and responds a message immediately if somebody intends to break internal control system. The ICM technology can link with other data of operating index. For instance, if the supervisor finds companies stock price has an unaccustomed fluctuation in stock marketing, the monitoring system will respond to extravagantly executives and slant the potential factors together. For these reasons, there is no question that the ICM technology can be used in every firm.3. Organization of jump on of directorsIn Enron Company, the control board of directors does not have responsibilities to detect the weak financial structure. Even though there were 15 members in the board of directors, they do not prohibit managers using high risk accounting standards, and ignore any potential because all members are. Furthermore, the each member had received more salary and owned high amount of Enrons stock (USA senate re port).The board of directors could affect the quality of companies internal controls. First of all, one thing which has to be considered is the number of outside directors on the board of directors. Research (Beasley, 1996 cited in Yan, Jian Nan, 2007) suggests that the board emancipation does not usually lead to the problem of financial fraud. Then, other expertise indicates it is necessary to consider the number of directors in a board. Enhancing the board structure could reduce the likelihood of the business being exposed in weak financial system and improve the financial reporting rationality. Research (Dalton, 1999 cited in Yan, Jian Nan, 2007 p.308) states a large board has more expertise than a small one, and that it tends to be more effective in monitoring accruals. It seems that the phenomenon of weak internal control does not exist in a large board. Moreover, another expertise finds that the board size is beneficial for audit committee independence and a large board of d irector could have the effective audit committee as well as served high-quality audit services (Yan, Jian Nan, 2007). It seems that there are more outside directors can enhance the quality of internal control, because their independence can not be affected by compensation such as the director fees and stocks.Under SOX, the primary issues of setting up the independent auditors could lead to the reliability of the internal control. The SOX section 301 requires that the audit committee has responsibility for ensuring the audit report and each member should be independent (SOX Act). From the Enron case, it is clear that the audit committees can enhance the financial report quality and offer effective monitoring censorship in internal control. An audit committee has some responsibility of such as review of the internal audit department and the annual audit plan, evaluate of annual financial reports and the results of audit, notice of the internal accounting controls, and security of bu siness assets. (Steven T., 2005 p.58) Steven T. (2005) points out that companies have the reliable financial information, because their audit committees are independent. Then, if the members of audit committees have high financial background, it can find that these companies are unlikely to have problem of internal control and have more abilities to find the faults of internal control (Yan, Jian Nan, 2007).One issue which should be considered the audit independence has a significant effect on disclosure of firms internal control problems. Because the fees are a potential factor to affect the family relationship between auditors and client businesses, the auditors are more likely to ignore potential problems and issue an incorrect opinion on clients internal controls. Conversely, an expertise claims that there is no relation between non-charge services and independence. In order to maintain auditors reputation, they could provide high-quality service and prevent anyone doubted abou t their independence (Yan, Jian Nan, 2007). It can be concluded that the independence for board of directors is more important than the outside auditors (Certified Public Accountant films).4. Business ethicsIn this decade, the world economic system faces one big quarrel that more and more frauds have happened in each year, such as accounting manipulations, and un respectable behavior. The early law and legislation aimed at purpose of financial establishment and the security of the monetary system (Rockness, 2005). Consequently, the fraud scandals happened again and again. The Sarbanes-Oxley Act has the function of providing a regulation for companies honourable behavior.The SOX section 301 has ruled on the responsibilities to the audit committee, because the audit committee plays an important role in board of directors. Analyzing recent ethical failures, one study (Lublin and Carms, 2003 cited in Rockness, 2005 p. 45) indicates the audit committee was directly involved, perceive as too closely tied to the corporation, or oblivious to financial reporting situations. In this way, the audit committee has to provide a mechanism which state the unethical behavior to companies employees and the external auditors.Additionally, it is obvious that SOX Act not only provides strict rules for business, but also giving guidelines for companies to establish the ethical atmosphere in order to maintain the high working performance. The SOX section 406 requires that public corporations should set up a code of ethics for senior managers, and moreover, they have to explain in annual report why not having code of ethic. The main purpose of code should be included promotion of honest and ethical conduct, full and white disclosure, compliance with laws, internal reporting for violations, and accountability for adherence to the code. (Securities and Exchange Commission, 2003b cited in Rockness, 2005, p. 46)In last two decades, most American companies have had an ethical code. whatsoever of European companies also have accepted this trend. These companies have installed the codes to give theirs employees a guideline for work (Sobczak, 2003 cited in Stevens, 2007). According to one study (Kaptein, 2004 cited in Stevens, 2007) divers(prenominal) countries companies have the different results, when those companies have implemented ethical codes. A study (Kaptein, 2004 cited in Stevens, 2007) finds that European codes concentrated on work environment are 50% that more than American codes. Conversely, the honesty was a significant issue for American codes (64%) compared with European codes (45%) and Asian codes (38%). It is clear that Americans organizations usually less concern fairness in the work. In the Enron case, it found that Enron were willing to offer high reward in order to motivate their employees to reach the business goal with the unethical behaviour.To summary all mentioned above, successful companies should have a unique ethic value that conne cted with business goals. These employees could use different business skills at work. It can be more flexible and adaptable without losing their important ethical values. The long term goal for businesses is that infuse a new thinking of purposeful task with the pure ethical values rather than pursuing the high income (Stevens, 2007).5. ConclusionIn conclusion, SOX Act makes the profound impact on internal control building and there are three aspects could explain why recent internal control is effective for the organizations. First of all, the role of accounting information system offer the important audit trail for accurate auditing and another benefit is protection for the physical assets. Moreover, enterprise resource planning software has an additional function which is risk management. Taiwans example shows that the ERP is think with enhancement information quality and monitor the operating process and another function is it can integrate internal control with the communicat ion of financial information for the operation strategies. Then, new trend is for implementation of the internal control monitoring combined with ERP system. It can ensure security of the information effectively and detect the unusual signal immediately. Secondly, the independent audit committee is an essential requirement for enhancing the financial report quality and monitoring the internal control. More members in the board of directors could enhance the quality of audit committee and provide high-quality audit job for the companies. The last aspect is that the SOX Act has mentioned organizations should disclosure the code of ethics in financial report. It mean the business have the responsibility for training the ethical culture to theirs employees. As discussed above, the SOX Act has ruled to make the internal control effective. It seems that the information system, managers structure and ethical concept have been improved and achieve the internal control effective.