Sanskrit

Sanskrit is an ancient Indo-European language, the root of many modern Indian languages, and it remains one of Indias 22 official languages to this day.  Sanskrit also functions as the primary liturgical language of Hinduism and Jainism, and it plays an important role in the Buddhist scripture as well.  Where did Sanskrit come from, and why is it controversial in India? Sanskrit The word Sanskrit means sanctified or refined.  The earliest known work in Sanskrit is the Rigveda, a collection of Brahmanical texts, which dates to c. 1500 to 1200 BCE.  (Brahmanism was the early precursor to Hinduism.)  The Sanskrit language developed out of proto-Indo-European, which is the root of most languages in Europe, Persia (Iran), and India.  Its closest cousins are Old Persian, and Avestan, which is the liturgical language of Zoroastrianism. Pre-Classical Sanskrit, including the language of the Rigveda, is called Vedic Sanskrit.  A later form, called Classical Sanskrit, is distinguished by the grammar standards laid out by a scholar called Panini, writing in the 4th century BCE.  Panini defined a bewildering 3,996 rules for syntax, semantics, and morphology in Sanskrit. Classical Sanskrit spawned the majority of the hundreds of modern languages spoken across India, Pakistan, Bangladesh, Nepal, and Sri Lanka today.  Some of its daughter languages include Hindi, Marathi, Urdu, Nepali, Balochi, Gujarati, Sinhalese, and Bengali. The array of spoken languages that arose from Sanskrit is matched by the vast number of different scripts in which Sanskrit can be written.  Most commonly, people use the Devanagari alphabet.  However, almost every other Indic alphabet has been used to write in Sanskrit at one time or another.  The Siddham, Sharda, and Grantha alphabets are used exclusively for Sanskrit, and the language is also written in scripts from other countries, such as Thai, Khmer, and Tibetan. As of the most recent census, only 14,000 people out of 1,252,000,000 in India speak Sanskrit as their primary language.  It is used widely in religious ceremonies; thousands of Hindu hymns and mantras are recited in Sanskrit.  In addition, many of the oldest Buddhist scriptures are written in Sanskrit, and Buddhist chants also commonly feature the liturgical language that was familiar to Siddhartha Gautama, the Indian prince who became the Buddha.  Many of the Brahmins and Buddhist monks who chant in Sanskrit today do not understand the actual meaning of the words they speak.  Most linguists thus consider Sanskrit a dead language.   A movement in modern India is seeking to revive Sanskrit as a spoken language for everyday use.  This movement is tied to Indian nationalism, but is opposed by speakers of non-Indo-European languages including the Dravidic-language speakers of southern India, such as the Tamils.  Given the antiquity of the language, its relative rarity in daily use today, and its lack of universality, the fact that it remains one of Indias official languages is somewhat odd.  Its as if the European Union made Latin an official language of all of its member-states.

Energy Drinks - 2397 Words

ISLS 4301 - Section 5 Energy Drinks Research By: Maram Balubaid, Rahmah Bukhary, Sara Al Akel, Haifa Al Akel and Basma Salah Energy drinks Energy drinks are drinks that don’t contain alcohol, and often lightly carbonated. They are designed to give the drinker a burst of energy by adding of a number of ingredients, most notably caffeine. They are mostly found in grocery stores, corner stores and gas stations, usually displayed beside the soft drinks, juices and sports drinks. The study, published in the journal Pediatrics, reports that more teens are downing energy drinks; in 2003, 16% regularly consumed the drinks, while in 2008, that percentage jumped to 35%. Another study of college student consumption found 50% of students drank†¦show more content†¦* Theobromine It comes from the cacao plant. It has a similar effect to caffeine and is found in chocolate and many other foods. * Theophylline A drug used for the treatment of respiratory diseases and asthma, marketed under a variety of brand names. It is structurally similar to caffeine. It is also naturally found in tea at very small levels * Ginseng A substance that comes from a variety of plants; and is believed to have medicinal properties. However, it has been found to interact with a number of prescription and herbal drugs. Such interactions can cause severe health problems. There are claims that ginseng boosts athletic performance, strengthens the immune system and improves mood. But the authors say there is little proof of this, and there is no enough ginseng in energy drinks to offer any benefit. The root has also been linked to increased risk of insomnia, headache and hypertension. Ginseng should be used cautiously, as it can cause undesirable side effects in high doses and may even be dangerous when taken with certain medicines or if the patient is undergoing surgery, according to the American Cancer Society. Moreover, because most energy drinks contain caffeine, which is a stimulant. Studies researching taurine, revealed that it may interact negatively with caffeine and alcohol due to its effect on cell volume and renal-mediated transport. Schoffl et al. illustrate this negative interaction in a case study where aShow MoreRelatedEnergy Drinks : The Energy Drink1548 Words   |  7 PagesMonster Energy Drink Over the years, energy drinks have been a phenomenon. Since 1997, when Red Bull became a sensation, the consumption of energy drinks has been at an all-time high. Currently, the energy drinks is a billion dollar market, with the U.S sales of Red Bull and Monster beverages totaling 4.5 billion dollars in 2016 (Statista, 2017). Other energy drinks in the market include Rock Star, Cocaine, Amp, Full Throttle, and Rip It. Generally, Malinauskas, Aeby, Overton, Carpenter-Aeby, andRead MoreEnergy Drinks1798 Words   |  8 Pagesquickly it could all slip away. His display of more than 200 energy drinks represents the success he s earned in an industry that s more likely to send intrepid entrepreneurs into bankruptcy than into Donald Trump s tax bracket. About 80 percent of these are gone, he says proudly. Most energy drinks fail in six months. Benedict is the founder, owner and CEO of Greensboro-based Source Beverages, a thriving energy drink company with expected revenues of $2 million this year and distributionRead MoreSports Drinks And Energy Drinks711 Words   |  3 Pagesadvertisement sports drinks and energy drinks claim they can do it all like weight loss, improve endurance, and develop better concentration. The question posed is do either sports drinks or energy drinks really do what they claim to do, and if so which one works best? First off, sports drinks and energy drinks may overlap however, they are not the same thing. Sports drinks such as Gatorade and PowerAde have been popular with athletes for decades. Historically sports drinks were specifically createdRead MoreThe Problem Of Energy Drinks Essay1300 Words   |  6 Pagesawake. Energy drinks have many untested contents within the drink that aren’t tested or regulated by the U.S. Food and Drug Administration, deeming it unsafe for consumption. The FDA needs to test the effects of the combined contents of an energy drink and draft regulations so that the public can make more informed decisions about its consumption. Energy drinks have undeniably meshed into the subculture of any US college campus. College students who consume copious amounts of energy drinks claimRead MoreEffects of Energy Drinks1114 Words   |  5 PagesAre Energy Drinks Safe? Whether it is a long night studying or just not ready for the day, college students choose to drink energy drinks to get full energy. These highly caffeinated drinks come with stimulating names such as Red Bull, Monster, Full Throttle, or Rockstar. Although these drinks are marketed as a healthful stimulant, consumers should be aware of the potential side effects, as they can be very harmful to one’s health. Energy drinks are beverages whose producers advertise thatRead MoreEnergy Drinks Market1705 Words   |  7 Pageshow the Energy Drink market is segmented according to demographic, geographic, psychographic and behavioral variables. The Energy Drink industry which is dominated by Red Bull and V energy drinks is worth 151 million dollars and is growing by 47% per year. Energy drinks is the fastest growing category in the soft drink market. I have chosen three different companies in this report to analysis which segments they target, Powerade, Red Bull and Coca Cola. Red Bull is the market leader in energy drinksRead MoreThe Market For Energy Drink950 Words   |  4 Pagesfor energy drink has continually been questioned about it health concern. A company can benefit by introducing a healthier option to get energy and have a more active day. When energy drinks first came on the scene they exploded like a new phenomenon, which made consumer feel like new-elevated being. Companies like r ed bull and rock star brought slogan that increased the energy drinks popularity and made it into a billion dollar industry. With all the scrutiny that has been attacking energy drinksRead MoreEnergy Drinks Market1259 Words   |  6 PagesEnergy Drinks - Red Bull What are energy drinks? Cola and coffee drinks have long been promoted and known as energy drinks - meant to give you a little pick me up, mostly in the form of caffeine and sugar. Jolt Cola in the 80s was one of the early entries in the energy drink market, with double the caffeine of normal colas, it was marketed towards teens and college students as a way to get an energy edge and keep you awake and energized. Their slogan, in fact, was twice the caffeine. JoltRead MoreEnergy Consumption Patterns Of Energy Drinks Essay1563 Words   |  7 PagesAbstract Background: Energy drink consumption has continued to grow and gain popularity since the release of Red Bull (the current leader in the energy drink market) in 1997. While energy drinks are generally targeted to young adult consumers there has been minimum research regarding energy drink consumption patterns in New Zealand. The aim of this study therefore is to determine consumption patterns of energy drinks as well as perceived benefits and side effects amongst students at Ara InstituteRead MoreConsumption of Energy Drinks521 Words   |  2 PagesConsumption of Energy Drinks Throughout the last several centuries, many beverages have been utilized to produce energy to boost the body and its ability, such as tea and coffee. However, the first beverage considered to be an â€Å"energy† drink was Coca-Cola due to the fact that ingredients of the drink included both caffeine and cocaine (Lile). Since the introduction of Coke products in the late 1800’s, products full of sugar and caffeine have been available to the public and have exploded in

Essay about Case Analysis of Dell Computers - 12021 Words

On April 22, 2003 Page 2 2 INDUSTRY ANALYSIS ..............................................................................................................................3 CURRENT STATUS ....................................................................................................................................6 C URRENT S ITUATION ..................................................................................................................................6 Performance...........................................................................................................................................6 Missions, Objectives, and†¦show more content†¦Depending upon the industry segment, these firms specialize in different activities, from RD to design, manufacturing, assembly, logistics, distribution, sales, marketing, service, and support. Dell Computer Corporation is the focus of the case. The time of the Dell case is from 1994 to 1999. Michael Dell established Dell Computers in 1984, which captured a unique position in the personal computer (PC) industry. The company introduced the concepts of selling PCs directly to customers; offering custom configuration to all customers; and providing direct, toll-free technical support and next-day, on-site service. Dells SIC code is 3571. SIC 3571 establishments, such as Dell, primarily engage in manufacturing electronic computers. Electronic computers are machines which: (1) store the processing program or programs and the data immediately necessary for execution of the program; (2) can be freely programmed in accordance with the requirements of the user; (3) perform arithmetical computations specified by the user; and (4) execute, without human intervention, a processing program which requires them to modify their execution by logical decision during the processing run. Included in this industry are digital computers, analog computers, and hybrid digital/analog computers. 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Design the exploratoryRead MoreDell Case Study Strategic Managemen1426 Words   |  6 PagesCASE STUDY- DELL INC ASSIGNMENT #2 By: Muhammad Salman ( Syed Ahmed Farooq Wasti ( Kamran Ullah Khan ( References: www.apple.com, www.dell.com, www.hp.com, www.ibm.com Finance.yahoo.com, www.gateway.com, www.sec.gov/edgar.shtml )_______ )_______ )_______ Introduction †¢ Dell computer was founded by Michael Dell at age of twenty one in his dorm at the University of Texas, Austin. Initially the name of the company was PCs Ltd in 1984 but later it was changed to Dell Computer in 1987 whenRead More Dell SWOT Essay example1704 Words   |  7 PagesDell INC Executive summary Is the dells direct model working? Last year, the company gave up the PC market share lead to Hewlett-Packard. Dell was the only top computer company to lose worldwide PC market share. This analysis identified Dells problems and provided strategic moves for the PC maker firm. 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According to Exhibit 8 in theRead MoreCase Analysis on Dell, Inc.1521 Words   |  7 Pagesname is Natasha Mortimore and I have provided a detailed case analysis based upon â€Å"Dell, Inc. in 2006: Can Rivals Beat its Strategy?† In 1984, Michael Dell formed a company now known as dell, Inc. with a strategy to sell build-to-order computers directly to its customers. Customers would have to phone, fax, or order their custom built computers which eliminated the expense of middlemen known as resellers. Between the years of 1986-1993, Dell had to refine its strategy in order to gain market-credibilityRead MoreDell Direct and Not-so-Direct1390 Words   |  6 PagesWeek Six Case Analysis: Dell Direct and Not-So-Direct MRKT 5000 Online Course Julia Huelsmann Dell Direct and Not-So-Direct Case Summary: When the Texas-based Dell computer company started in 1984, its creator Michael Dell was interested in having a completely different distribution approach from his competitors. In order to keep costs low, minimize inventory costs and cater to customer needs, Dell sold directly to customers. By 1997, Dell’s distribution model was working extremelyRead MoreDell Case Study937 Words   |  4 Pagesone of the five generic competitive strategies is Dell employing? How well do the different pieces of Dell’s strategy fit together? In what way is Dell’s strategy evolving? ANSWERS As we know strategy can be define in many ways. Based on the former CEO of General Electric, He said that strategy means making clear-out choices about how to complete. So what are the elements of Dell’s strategy to be the worldwide leader in personal computer? Dell has few elements of strategy to achieve his goal

Auditing Business Risk Pertaining

Question: Discuss about the Auditing for Business Risk Pertaining. Answer: Part A Business Risk Assessment of HIH Insurance Limited It is important to assess the business risk pertaining to HIH Insurance Limited. Business risk considers as the factors that prevents and hinders in achieving further organizational goals and objectives (Zadek et al., 2013). These risks are mostly faced by business organization for diverse and wide-ranging attributes. This particular study mainly focus on the ultimate risks that affects running of business enterprise for going-concern issues. Some of the major risks involve contributing factors such as certain business failure for the next financial year. Loss of customers, high financial risk, profitability decline as well as over trading of activities and less product are some of the common business risk faced by top-management firm. Risk is majorly present because of high competition from nearest competitors and in case of litigation activities, which needs proper attention as far as possible (William et al., 2016). This assignment is based on the case study given on the company named as HIH Insurance Limited. This means that assessment on business risk pertains towards conducting proper judgment for future analysis purpose (Tarca et al., 2013). On analysis, it has been noticed that top-multinational organization faces huge difficulty due to high aggression and usage of expensive strategy in the upcoming financial year. The main objective of the assignment is to bring out the state of corporate governance of HIH before its collapse. It requires analyzing the waning signals as provided by the supervisory authority in determination of actions for facing difficult scenario. Major focus is on investment of shareholder as well as policyholder funds in identifying and monitoring the asset risk issues as future consequences (Samkin Deegan, 2012). HIH Insurance Limited investment strategy concerns with the premise whereby Group main business involves assessing risk arising from underwriting performance. It takes place from the reinsurance policies as compounded especially from asset risk for future analysis purpose. It ensures neutral impact from various investment outcomes gathered from overall risk profile named as HIH Board. These attributes are mentioned in the investment guidelines of HIH Insurance Limited (Rahman, 2013). Investment Committee aims at formulating strategic asset allocation recommendati ons. Current guidelines involve limits as well as exclusions on assets classes as takeover by FAI. Investment Committee meets up formally at each quarter for reviewing current asset allocations. The main objective of the study is to highlight on Board risk tolerance as mentioned in the invested portfolio. HIH asset allocations handles matters on group from Australia based on individual licensed insurer in and within the group. HIH Insurance Limited has experienced Investment Management Group that focus on meeting on monthly basis as well as monitoring on frequent intervals on asset allocation activities (Preiato et al., 2015). It connects directly with investment performances as well as advising the committee members as a whole. Part B Inherent risk factors moving HIH financial report Inherent risk is the susceptibility of an assertion in relation with material misstatement. It is given in terms of inherent as well as possessing environmental characteristics without any prescribed control procedures for future analysis purpose (Porter et al., 2014). Some of the factors affecting inherent risk at financial levels of HIH Insurance Limited are as follows: Integrity of Management- If management of HIH Insurance Limited lacks essential integrity, and then they are likely to be prepared for a case of poor reputation especially in the business community (Messier, 2016). Lack of integrity is one of the vital factors that indicate attempts to limit the access of auditors for gaining information. Management experience, knowledge as well as changes for specified period- It is important to consider the fact that inexperience of management as well as lack of knowledge widely affects the financial report preparation (Hayes et al., 2013). It is the role of the auditor who observe frequent personnel turnover in alignment with management positions. Increase in inherent risk causes when honest individuals resign from their management positions for some type of fraud (Hayes et al., 2014). Unusual pressure on management- Most of the times, it happens that incentives for management forms misstatement in the financial report. This involves attributes such as facing cash flow problems, poor operating results as well as poor liquidity (Giner Arce, 2012). Nature of entity business- HIH Insurance Limited has several potential advantages in establishing reputation as well as reliable revenue source in case of inherent risk. Association with nature of business entity formed these major factors in capital structure policies (Furnham Gunter, 2015). These are the prime reason for increase in inherent risk for the transactions with the independent party. Factors affecting the industry in the entity operation- It gives rise to major economic as well as competitive conditions. These factors affect the inherent risk of business entity for evaluating audit-planning framework in the most appropriate way (DeFond Zhang, 2014). 2. Legal Liability Part A Facts and result on court case of Andersens Clients HIH Insurance limited focus mainly on the operational activities of Royal Commission on finding out the accounting factors. In the year 1971, Arthur Anderson completes its external audit activities starting from the collapse year, 2001. Clients are likely to take guidance regarding the several audit risk in subject with cases and common laws (Deegan, 2013). Creditors Auditors play an important role in involving effective control over avoiding related errors as well as mistakes. In case of Pacific Acceptance Corporation Limited Vs Forsyth, auditors believes that audit opinion depends on financial reports in compliance with matters governing required standards and accounting laws in the most appropriate way (Deegan, 2012). An auditor has to view at the points regarding duty performances in due course of time. It relates majorly with the Kingston cotton mill company in indulging in due care intelligence for future analysis purpose. Auditors need the essential skills as well as expertise in carrying out the audit activities. Auditors take into consideration the creditors and investors for any assistance for use of financial statement (Arens et al., 2015). Part B Situation or conditions required for existing negligence actions It is important to understand the fact that there are conditions present in negligent cases. These attributes are as follows: Auditors majorly faces difficulty I relation with computer informational risk. It involves significant changes in the computer information risk involving conversion of new system for delivery purpose for upcoming financial year (DeFond Zhang, 2014). Auditors face difficulty in insufficient computer informational risk for viewing at the in adequate skills as well as inefficient allocation of financial resources (Furnham Gunter, 2015). Staff members should have adequate skills so that they can operates the operational activities at HIH Insurance Limited There is further lack of entity support as well as focus in the final audit process and occurs various negligent cases (Zadek et al., 2013). Senior Management is responsible in demonstrating the accountability for computer informational risk by essential appropriate committee as well as involvement. There is high dependence upon computer informational risk by HIH Insurance Limited Business entity requires computer information risk in supporting core business especially for operational perspectives for higher level of inherent risk (Zadek et al., 2013). It helps in rendering financial information from the annual report of HIH Insurance Limited. There is reliance present in external computer informational risk involving outsourcing of operations. It mainly occurs that auditors fail in auditing some concept or misstatement of profits due to negligence or time lack issues (DeFond Zhang, 2014). There is reliability as well as complexity present that lead to risks of errors or misrepresentation at the same time (Zadek et al., 2013). HIH Insurance Limited should hire experienced auditors who have the capacity in minimizing the level of risk faced by business organization. Auditors make use of disclaimers enabling ways for liability limitations as accessed from annual financial reports of HIH Insurance Limited. It involves evident taken from the external stakeholders for future analysis purpose. These cases require proper attention by the auditors and reduce negligence cases in every possible form (DeFond Zhang, 2014). 3.Ethics Part A HIH hiring prior members of its external audit team HIH Insurance Limited hires members of its audit teams for several reasons. Most of the auditors are accustomed with HIH Insurance Limited and secondly auditors should have enough experience for meeting the financial concerns of the related business organization (Samkin Deegan, 2012). Management of HIH Insurance Limited has chance in working with the auditor for developing strong relationship with business organization. In case any former auditors become client, then there is several risks associated with interdependence policies. It may happen that former auditors are friend with the existing auditors for several years and working together at the same time. Therefore, current auditors are of the belief that former auditors have high level of integrity and will not lead to any kid of fraudulent activities (DeFond Zhang, 2014). Part B Advantages of auditing and consulting services Auditing and consulting services mostly occurs by external auditors as auditors plays major role of senior consultant especially for cost-savings for future analysis purpose. Auditors aim at providing unique solutions for diverse problems. Auditors require essential knowledge and advising solutions to the potential clients (Zadek et al., 2013). It is the responsible of the auditor in rendering effective consultancy facilities to potential clients. Auditors should be familiar with the financial activities pertaining at HIH Insurance Limited. Part C Indicating circumstances in representation of violation of ethical standards HIH Insurance Limited should follow ethical standards in carrying out the operational activities in the most appropriate way (Arens et al., 2015). Major categories of risk involve increased inherent risk arising from nature of relationship in aligning with trading partners. It leads to risks from recording as well as possessing of financial transactions for initiating business activities of HIH Insurance Limited. Pervasive business risks involve attributes like technical competency as needed by staff members. Management of HIH Insurance Limited is majorly responsible in preparing for accurate as well as fair presentation on the financial position of audit firm. Corporate Governance considers as the system as well as process that adheres companies in directly being controlled over the prudential activities. It is essential in considering the fact regarding primary as well as management stewardship issues (Samkin Deegan, 2012). These aims at maintaining integrity functions over the in ternal control structure at HIH Insurance Limited. Part D Outlining prime recommendations for audit as planned by Ramsay Report and CLERP 9 In the discussion paper on Ramsay Report and CLERP 9, certain recommendations are pointed out for auditing function enhancement (Zadek et al., 2013). It renders presentation of annual reports with justified corporate disclosures. Statement from audit committee suggests ways in taking into consideration matters regarding non-audit services as a whole. Individuals are advisable in behaving as auditor dependent for carrying out the audit activities in certain way. As far as engagement, partner and review partner are concerned, they deal with serving people for five years of time and designated as Senior Manager. These recommendations give clear understanding of unique auditing functions for upcoming financial years. International professionals often believe in rendering auditing services based upon the financial statements. Auditing functions enhancement checks over the positive influences for several auditing activities in the near future (DeFond Zhang, 2014). At the end of the study, it is concluded that HIH Insurance Limited faces business risk like any other audit firms or business organization (Arens et al., 2015). Experienced auditors can easily solve and render professional advices to the clients that will help in attainment of future goals as well as objectives. This means that case study focus mainly on illustrating on the corporate disclosures measures assigned by HIH Insurance Limited. It lists down the several inherent audit risk factors enabling future successful implementation of plans in required way (Samkin Deegan, 2012). Entire study focus mainly on the issues and criteria for selection of the case study on HIH Insurance Limited. Reference List Arens, A. A., Elder, R. J., Beasley, M. S., Jones, J. (2015). Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Deegan, C. (2012). Australian financial accounting. McGraw-Hill Education Australia. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. DeFond, M., Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2), 275-326. Furnham, A., Gunter, B. (2015). Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Giner, B., Arce, M. (2012). Lobbying on accounting standards: Evidence from IFRS 2 on share-based payments. European Accounting Review, 21(4), 655-691. Hayes, R., Wallage, P., Gortemaker, H. (2013). Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Hayes, R., Wallage, P., Gortemaker, H. (2014). Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Messier Jr, W. (2016). Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J., Hatherly, D. (2014). Principles of external auditing. John Wiley Sons. Preiato, J., Brown, P., Tarca, A. (2015). A comparison of betweenà ¢Ã¢â€š ¬Ã‚ country measures of legal setting and enforcement of accounting standards. Journal of Business Finance Accounting, 42(1-2), 1-50. Rahman, A. R. (2013). The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. Routledge. Samkin, G., Deegan, C. (2012). New Zealand financial accounting. McGraw-Hill Education Australia. Tarca, A., Morris, R. D., Moy, M. (2013). An investigation of the relationship between use of international accounting standards and source of company finance in Germany. Abacus, 49(1), 74-98. William Jr, M., Glover, S., Prawitt, D. (2016). Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R., Pruzan, P. (2013). Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.