Headphones vs Speakers Essay Example for Free

Headphones vs Speakers Essay A man was shot and killed for having his music too loud. This would not have been a problem had the teenager been listening to his audio with headphones rather than some ill-fated speakers. Speakers and headphones’ main use is to transmit sound produced by a certain source. They both have the same fundamental purpose but man’s erroneous actions lead us to believe one is better, or often more preferred, than the other. Headphones are better than speakers because they are cheaper, portable, undisruptive, and personal. For the same overall performance, headphones are much cheaper than speakers. One thing you can rarely battle against is a good product at a low price. When thinking in economic terms of the price-performance ratio (the performance value is divided by the price value), headphones come out with a higher ratio. A good surround sound system will disperse the sound through a room to try and deliver it to the listener’s ears. The listener will be receiving the sound from multiple angles producing an effect that makes up for a good experience. Take for example; watching a war movie in surround sound will make one feel like he really is part of the action in the film. All the sound is traveling in form of waves and is being picked up by your pinna which is the outer part of the ear whose function is to collect sound and also to reveal the location the sound is coming from. All the speakers stay in the same place which can cause minor disruptions when moving your head. Headphones on the other hand will always stay on your head. One would think that headphones can’t possibly produce the same sound as the speaker set but after all you only have two ears. One thing that headphones have is 3D audio effects. These effects manipulate the pinna and give the human ear the impression that so und is not coming from two sources but is being received from all 360 degrees around a man. When listening to the audio, the sound can be heard coming from the front as well as from the rear. So if headphones can easily be manipulated to have the same performance as speakers, then the quality of sound is not something that will influence the decision of which one, either headphone or speaker, to pick. The big difference and the thing that will make a person in today’s economy decide which one to purchase lies ultimately in the price of the product. A good and reasonable pair of headphones can go for around $100. A speaker system that will play at same quality will cost you about three or four times as much. The most expensive headphones cost around $2000 $5000 dollars. The most expensive speakers go for up to fifty times that amount. Over all it’s clearly seen that the price-performance ratio for headphones is higher. Headphones have the same performance as speakers and cost a lot less. So you love listening to Frederic Chopin’s Nocturne in E Flat Major on your speakers but figure out that when travelling on a cross continental trip to Japan it is very difficult to bring your speaker system into the plane and more difficult to set it up once inside. Fearing you might end up being shot like the teenager from Florida you are immobilized because of the problem. The solution to this most troubling issue, having once found out that headphones can play at the same if not better quality than speakers, is to have a pair of headphones. One thing speakers cannot do is be portable. They are just not meant for travel. Headphones on the other end can easily and comfortably be placed on your head and carried to and fro Los Angeles and Japan. Headphones are highly portable to the point where they even make them to be waterproof; resisting the craziest weather on any given rainy day. They are also very stylish so that you can buy a pair or two that fit your style and character. They can also be wireless for any people that might be offset by any cables You’re caught in an intensely long firefight in Halo 4 but your roommates were being so loud that you could not hear the footsteps of the enemy that crept up to assassinate you from behind; or you finished finals early and decided to play Halo 4 but with the crossfire, showering grenades, and speeding vehicles your roommates complained they could not concentrate for their study for the Electronic Music final. Sadly, due to signed dorm room policies you are left immobilized and find yourself in another problem. The solution would of course be headphones or in this case headphones with an attached microphone. Speakers can sometimes be too loud and disruptive for other people that headphones are more reliable in these cases. With a pair of headphones there is no one that can tell you to lower your volume because you are too disruptive. Headphones also have the ability to cancel out ambient sounds that can negatively affect what should be a good sounding experience. Having to watch a movie or listen to music with an extra contribution of chatter and yelling from friends or neighbors is not pleasant. Neither is it pleasant to be disruptive to other people in the household by blasting your sound through the roof. These are problems that people which own speaker encounter. Speakers are disruptive, inconsiderate of others, and have a low ability to block outside noises a person does not want to hear. When using headphones there is a personal feeling of intimacy one can feel. Speakers might be able to play sound from many places and into your ears but when you put headphones on it feels like the music is travelling within your skull. When speakers play their sound it takes time for the sound to travel to a person’s ears. During the time it takes to travel, some of the high frequencies of the sound waves have been absorbed into the air and not all the sound is perceived in your ears. When using headphones you can hear all the frequencies clearer because the strength of the sound is not reduced over time. Headphones give you a greater and richer sound experience than what speaker can produce. When comparing headphones to speakers, speakers are surpassed in many aspects. For one headphones are cheaper which make it more accessible for people who have trouble coming up with income. Headphones are sleek, stylish and can be included in just about any activity you do. They are also very discreet and unobtrusive which is something speakers can never be; neither can speakers be as easily portable as headphones. Above all headphones give the listener the full spectrum sound and produce a listening experience unsurpassed by that of speakers. Works Cited Best Headphones. ! Recommendations Grouped by Price Range. N.p., n.d. Web. 13 Dec. 2012. Guttenberg, Steve. Headphones vs. Speakers: Which Is Better? CNET News. CBS Interactive, 10 Mar. 2012. Web. 13 Dec. 2012. Head to Head Headphones versus Speakers. Head to Head Headphones versus Speakers. N.p., n.d. Web. 13 Dec. 2012. HeadWize Article: Preventing Hearing Damage When Listening With Headphones (A HeadWize Headphone Guide). HeadWize Article: Preventing Hearing Damage When Listening With Headphones (A HeadWize Headphone Guide). N.p., n.d. Web. 13 Dec. 2012. Man Who Killed Florida Teen Over Loud Music Alters His Story to Fit Stand Your Ground. PoliticusUSA. N.p., n.d. Web. 13 Dec. 2012. The Soundry: The Outer Ear. ThinkQuest. Oracle Foundation, n.d. Web. 13 Dec. 2012. ROBERT A. BUTLER and RICHARD A. HUMANSKI. Localization of sound in the vertical plane with and without high-frequency spectral cues. Perception Psychophysics 1992,51(2), 182-186

Importance of Worldviews Essay -- Cosgrove, Reality

Cosgrove describes a worldview as â€Å"a set of assumptions or beliefs about reality that affect how we think and how we live† (p. 19). A person’s worldview has been molded from the day they were born by family, friends, media, and even strangers. Worldviews are important because they allow us to â€Å"develop a deep comprehensive faith that will stand against the unrelenting tide of our culture’s non-biblical ideas† (Tackett). Our actions also tend to mimic our beliefs—for example, if you believe that there is life after death like Christians do, your priorities should reflect your dedication to follow Christ and not be of this world (John 15:19 NLT). As I have learned more and more about worldviews in this class, particularly a Christian worldview, I have the opportunity to look back on what my worldview was and how it has changed. Because I have grown up in a church, and been a Christian for as long as I can remember, I have always thought of myself having a Christian worldview. However, after this course, I have realized that I did not know some of the basic Christian foundations—I did know that God is the creator of all things and that he is and everything he did is love. In the church I learned God is loving, all-powerful, all-knowing, eternal, unchanging, holy, and all good things, which are similar to the characteristics Dr. Strobel talked about in class. My picture of God has not changed much, if anything I have become more in awe, especially in regards to the trinity. My idea of what a person is, something that was made in God’s own image but sinned, and what happens to humans when they die, the body will stay but the soul will spend eternity in heaven or hell, has also not changed much (Zukeran). After learning from Dr. Strobel... ...MI: Kregel Publications. Davis, K., & Clark, B. (2011). Kisses from katie: A story of relentless love and redemption. New York, NY: Simon and Schuster. Strobel, K. (2013), Classroom Lectures, State University, Phoenix, Az. Strobel, L. (2000). The case for faith: A journalist investigates the toughest objections to Christianity. Grand Rapids, MI: Zondervan Publishing House. Tackett, D. (n.d.). Why is a Christian worldview important?. Retrieved from http://www.focusonthefamily.com/faith/christian_worldview/why_is_a_christian_worldview_important.aspx Wilkens, S; Sanford, M. (2009). Hidden Worldviews: Eight Cultural Stories That Shape Our Lives. Downers Grove, IL, InterVarsity Press. Zukeran, P. (n.d.). what happens after death? a Christian perspective. Retrieved from http://www.probe.org/site/c.fdKEIMNsEoG/b.4224733/k.63A1/What_Happens_After_Death.htm Importance of Worldviews Essay -- Cosgrove, Reality Cosgrove describes a worldview as â€Å"a set of assumptions or beliefs about reality that affect how we think and how we live† (p. 19). A person’s worldview has been molded from the day they were born by family, friends, media, and even strangers. Worldviews are important because they allow us to â€Å"develop a deep comprehensive faith that will stand against the unrelenting tide of our culture’s non-biblical ideas† (Tackett). Our actions also tend to mimic our beliefs—for example, if you believe that there is life after death like Christians do, your priorities should reflect your dedication to follow Christ and not be of this world (John 15:19 NLT). As I have learned more and more about worldviews in this class, particularly a Christian worldview, I have the opportunity to look back on what my worldview was and how it has changed. Because I have grown up in a church, and been a Christian for as long as I can remember, I have always thought of myself having a Christian worldview. However, after this course, I have realized that I did not know some of the basic Christian foundations—I did know that God is the creator of all things and that he is and everything he did is love. In the church I learned God is loving, all-powerful, all-knowing, eternal, unchanging, holy, and all good things, which are similar to the characteristics Dr. Strobel talked about in class. My picture of God has not changed much, if anything I have become more in awe, especially in regards to the trinity. My idea of what a person is, something that was made in God’s own image but sinned, and what happens to humans when they die, the body will stay but the soul will spend eternity in heaven or hell, has also not changed much (Zukeran). After learning from Dr. Strobel... ...MI: Kregel Publications. Davis, K., & Clark, B. (2011). Kisses from katie: A story of relentless love and redemption. New York, NY: Simon and Schuster. Strobel, K. (2013), Classroom Lectures, State University, Phoenix, Az. Strobel, L. (2000). The case for faith: A journalist investigates the toughest objections to Christianity. Grand Rapids, MI: Zondervan Publishing House. Tackett, D. (n.d.). Why is a Christian worldview important?. Retrieved from http://www.focusonthefamily.com/faith/christian_worldview/why_is_a_christian_worldview_important.aspx Wilkens, S; Sanford, M. (2009). Hidden Worldviews: Eight Cultural Stories That Shape Our Lives. Downers Grove, IL, InterVarsity Press. Zukeran, P. (n.d.). what happens after death? a Christian perspective. Retrieved from http://www.probe.org/site/c.fdKEIMNsEoG/b.4224733/k.63A1/What_Happens_After_Death.htm

Dr. Spock

When Babies are put on their stomach to sleep, the babies sleep soundly and get startled less. So for parents that haven't gotten sleep for days they tend to choose to put babies in this position because, finally they get to get some sleep. Parents do this of course taking precaution, buy not smoking keeping baby close by while sleeping and by breastfeeding. The American Academy of Pediatrics PAP recommends that babies should only be put on their stomachs during what they call â€Å"tummy time† while the child is up, alert and playing.The PAP also recommends to reduce the risk of KIDS parents should â€Å"Use a firm mattress (avoid soft bedding) Not letting your baby sleep in your bed. Breastfeeding your baby, if possible. Protecting your infant from exposure to cigarette, cigar, or pipe smoke. Running a fan in your baby's room at night to improve air circulation† (â€Å"Sleep†). The PAP only recommends baby to be put on their stomach only if the pediatrician rec ommends it or if â€Å"Infants with complications of severe spitting up (reflux)† (Children).The other disadvantage to putting baby to sleep on its back is that they can develop â€Å"philologically' a flattened head. DRP. Spook didn't recommend it, he said that it was â€Å"more comfortable with colic babies the pressure on the abdomen relieves the gas main, and if they vomit they're less likely to choke on their vomits† (Spook and Rottener 210). He also opposed it, because â€Å"babies tend to keep the head turned toward the same side, this may flatten that side of the head, this can be helped by putting the baby's head where the feet were the first time each time you put them to bed† (Spook and Rottener 211).An associate professor of neurosurgery and pediatrics in the New York University Medical Center DRP. Jeffrey H. Wisdom, said â€Å"that since the ‘Back to Sleep' campaign began, the head condition had become an epidemic. † Wisdom said  "now we see up to a dozen kids a week with asymmetric heads. â€Å"(Breaker). The Back to Sleep campaign which is driven by the PAP has been advocating to put children to sleep since 1992. DRP.Wisdom stated that â€Å"the PAP should do a better Job of telling parents to turn infants 180 degrees in their cribs occasionally and to place them on their stomachs while they are awake, called tummy time†(Breaker). Studies that have been conducted at the Boston Children's Hospital report, â€Å"that over the past two decades that infants who die suddenly, and without explanation whose death has been attributed to KIDS- have differences in brainstem chemistry that set them apart from infants dying of other causes† (â€Å"Brainstem†).They are stating that when these sleeping babies come upon danger, they are not able to wake themselves up to remove themselves from danger. Researchers say that â€Å"these abnormalities impair brainstem circuits that help control breathin g, heart rate, blood pressure and temperature control during sleep, this preventing sleeping babies from rousing when they reprobate too much carbon dioxide due to poor ventilation or become over heated due to over bundling† â€Å"Brainstem†).So with new information found on KIDS, researchers continue to advise parents to take necessary precautions, like not using soft-bedding, using a pacifier, good air ventilation and continue to put babies to sleep on their backs. Also in some circumstances there are still good reasons for putting babies to sleep on tummy due to reflux. The Interiors school approach has been acclaimed as the most developmentally appropriate model currently available. Maria Interiors first woman physician in Italy, began this scientific education for young children with developmental capabilities, she went on to use this for normal children. Experimenting over a period of years, she developed a large series of objects which required gradually increasi ng amounts of skill and maturity to manipulate, after a child mastered one skill, she was given the object that required the next greater amount of skill†(Spook and Rottener 516). There has been questions about the performance of Interiors students when they move on to conventional academic settings. Because there are not many Interiors schools that offer kindergarten to twelfth grade many students have to transfer to public school.This is where the issue begins some students have a hard time adjusting to the new learning environment where some excel and do well. Research done in Milwaukee where they â€Å"tracked 400 students where half the students received public school and the other Interiors before they transitioned to public schools system say that , Students who attended a Interiors school Preschool – Grade 5 and got Interiors education not only outperformed the other students in math and science test scores, but graduated with higher Gaps† (â€Å"Transit ioning†).The negative side of this is that when students enter public school â€Å"they may be behind or ahead of their new peers in certain subjects because of the self-guided study they did. Concepts will be taught differently, student will need to adapt to more traditional teaching methods†(â€Å"Transitioning†). On the other hand Interiors students enjoy social, emotional and academic benefits from their education, making them reliable. â€Å"Remember this is a child who has learned how to learn, where to find information on their own if they need it.They are accustomed to research and tackling new subjects† (â€Å"Quarter†). Many researchers along with parents believe that Interiors as a huge impact on children long after the child has left a Interiors school. Interiors schools differ from traditional school in several ways, â€Å"children are grouped in multi-age class room from three to six, six to nine, nine to twelve, twelve to fifteen, an d fifteen to eighteen† (Task). The age mix allows older students to be leaders, mentors and help teach lessons, younger kids get to experience working with older classmates.At the same time young students working next to older students get to see what they will be working on in the near future. The teachers work with dent's one on one or in small groups. They fuel the fire in the child's interest, â€Å"one teacher noted the children's hunger for words, and they wrote as many as they knew, and came to me for more, having exhausted their simple vocabulary' (Task). Interiors allows children to grow in their natural development guiding them as they grow into bigger lessons.After transferring to a traditional school is where the issue begins, â€Å"the goals and objectives follow the school's vision. â€Å"(Task) In traditional classrooms teachers have an assigned group of students and instruct students from assigned text books. Assessments, test, worksheets are given to studen ts to memorize and there is never a true learning experience. The traditional school has their own vision for learning, going along with the states standardized testing. Leaving the children no time for their own developmental learning to grow, leaving children behind and lost in the learning process.Discipline is an ongoing process. It begins early in a child's life and changes as they mature, continuing as self-discipline. DRP. Spook says, † that good parents who naturally lean toward strictness should raise their children that way. Moderate triteness-in the sense of requiring good manners, prompt obedience, orderliness- is not harmful to children so long as the parents are basically kind, and so long the children are growing up happy and friendly. But strictness is harmful when parents are overbearing for a child.This kind of severity produces children who are meek and colorless or mean to others. â€Å"(Spook and Rottener 25) The Bible also states â€Å"Fathers, do not b e so hard on your children, so their spirit may not be broken† (Bible N. I. V. Colombians 3:21). Expecting reasonable behavior from children means parents need o be kind, loving, moderately strict, flexible and have consistent expectations. If parents learn early on how to be firm and consistent, children will have an easier time getting along with people.Some studies show that parents who fear disciplining, have children who suffer from being â€Å"insecure and develop anxiety and stress when there is lack of consistent guidance. Children who do not learn appropriate boundaries when they are young experience difficulty with self-control later in life† (Brown). A parent's firmness trains the child to get along reasonable with there people, so when they get out into the world no matter at what age they won't be in for a surprise when others dislike them for their selfishness and won't go through life being unpopular.Spook's advice was not so different from the advice giv en now from many professionals. Especially, learning how to take care of children was so important for new families. That the schools parents choose was important for their children's learning development. And most of all how to raise children that are well-disciplined so that they will be self-controlled adults with good relationship skills.

Bus 311 Business Law Entire Course Material - 1611 Words

BUS 311 Business Law Entire Course Material Follow the link below to purchase http://www.homeworkarena.com/bus-311-business-law-entire-course-material Visit Website: http://www.homeworkarena.com/ Please contact us for more Tutorial amp; Help (climaxbegin@gmail.com) BUS 311 Week 1 DQ 1 Applying the Law to a Set of Facts Applying the Law to a Set of Facts. Read the Hypothetical Case Problem #1 at the end of Chapter 1 and respond to these questions 1. If Javier sued Energy-Auto Inc., identify who would be the plaintiff and the defendant. 2. In which state or states can the suit be brought? 3. Assume that Javier incurred $100,000 in damages. a) Analyze whether the suit can be brought in federal court b) Explain the†¦show more content†¦Apply the five essential elements of an enforceable contract to your example and answer the following questions. 1. Was the contract successfully fulfilled? 2. Was there a breach of the contract? 3. If so, what remedies were available? BUS 311 Week 2 Quiz BUS 311 Week 3 DQ 1 Employment at Will Employment-at Will. Should the law allow an employer to fire an employee without a good reason? Conduct research to provide examples to support your position and use your own personal employment experiences when possible. Have you observed situations where an employee was fired? Did the employer give a reason? Do you believe the employer’s actions were legal? BUS 311 Week 3 DQ 2 A Principal’s Responsibility for the Actions of Their Agent A Principal’s Responsibility for the Actions of Their Agent. Karen is shopping at Big Mart. She has with her an umbrella which is the same brand Big Mart carries. When a Big Mart employee, Steve, sees her leave with the umbrella without going through the checkout lane, he asks her to come back into the store. Steve says that he thinks Karen is shoplifting the umbrella. Karen tells him that she has had the umbrella for years and show s him marks of wear and tear. 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Pearl Harbor Ethical Dilemma - 1020 Words

President Truman has to make one of the hardest decisions of all time. He had to decide whether it was better to use a weapon of mass destruction, or let the war end on its own. Ultimately, his decisions to use the atomic bomb and end the war was the correct and most ethical decision. This decision was an ethical one because America gave the Japanese ample warning, it saved countless America lives, and it was payback for Pearl Harbor. First what made his decision ethical, Truman gave Japan ample warning time. As the Japanese knew they would be bombed in a few days, they immediately warned civilians to evacuate thirty-five cities. With that being said, for example, â€Å"About 1 million leaflets fell on the targeted cities whose names appeared†¦show more content†¦Truman couldn t release the lives of these individuals futile. I trust that the passing of these fighters settled on his choice to drop the bomb moral. Also, with all that being said, the losses from the U.S. key traditional besieging effort significantly obscured the quantity of people who passed on from the nuclear bombings. The March 1945 firebombing of Tokyo alone murdered exactly 120,000 Japanese. A ground intrusion would have brought about almost endless more setbacks. As one researcher who examined the U.S. attack arrange, Operation Downfall, notes: contingent upon how much Japanese regular people opposed the intrusion, gauges kept runnin g into the millions for Allied setbacks and several millions for Japanese losses(Keck, 2014, p. 1). That being stated, a solid case can be made that Operation Downfall, in any event as it was arranged, wouldn t have been important regardless of the possibility that the U.S. hadn t turned to atomic weapons. Specifically, the Soviet Union s choice to enter the Pacific War against Japan would have absolutely rushed Japan s surrender, and in this way spared lives. The nuclear bombings of Hiroshima and Nagasaki gave Japanese pioneers the reason they expected to make the completely unbelievable move of surrendering. To be sure, the nuclear bombings figured unmistakably in Emperor Hirohito s remarkable discourse to the country declaring Japan s surrender. The adversary has startedShow MoreRelatedTruman s Greatest Moral Dilemma1126 Words   |  5 PagesRachel Green HIST-1302 Spring 2015 Truman’s Greatest Moral Dilemma President Harry S. Truman had a major ethical and moral dilemma in choosing whether or not to use the atomic bomb as a resolution to the war. This came with many advantages and disadvantages. We must consider several facts. President Truman was almost thrown upon the presidential role upon Roosevelt’s death. He was a reliable party man who was well liked by professional politicians. His inexperience and desire to please the AmericanRead MoreFdr Was An Unethical Leader1805 Words   |  8 Pagesdiscussed. 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Patagonias Sustainability Strategy DonT Buy Our...

Consumption is a total idealistic practice that has little in common with the actual satisfaction of needs or the principle of reality as there is no moderate consumption at all. A consumer society is a set of relationships where the symbolism of material objects acting as the meaning of life dominates attracting consumers to acquire things and thereby grant themselves a certain status. The case study ‘Patagonia’s Sustainability Strategy: Don’t Buy Our Products’ prepared by Zahir Dossa discusses consumerism and the way Patagonia has decided to challenge this phenomenon. The case study emphasizes on negative waste impacts of consumerism on the environment providing justification why people should purchase only necessary things and protect†¦show more content†¦Both ideas have become popular among the consumers, which also supports the fact that Chouinard should continue challenging consumerism and encourage other businesses to do the same. The study of how Patagonia has managed to reduce the negative impacts of consumerism on the environment allows realizing that the organization should follow this path to continue fighting the negative consequences. In particular, Patagonia should study the way how materials are produced and processes that are involved in manufacturing regarding the negative impact on the environment. In the event of positive results, the company can post its findings in Footprint Chronicles on its website to make the information accessible for everyone and raise concerns regarding the issue. This tactic was already used by the management in 1996 during the transition from the conventional to organic cotton and the introduction of the Footprint Chronicles to standardize the approach (Dossa 3). Another effective company’s strategy is the allocation of 1% of sales or 10% of profits (whichever is greater) to environmental initiatives (Dossa 2). The funds have been used for charitable initiatives. At the same time, Patagonia has managed to adopt this practice so that other companies started following its example. The ‘1% for the Planet’

Financial Accounting Research Detecting Asset Misappropriation

Question: Discus about the Detecting Asset Misappropriation. Answer: Article Summary On the basis of selected research article, it is summarized that, in the current time, business firms are facing a serious of financialaccounting issues and challenges that directly and indirectly reducing the firms profit, sales, revenue and decreasing reputation in the global business environment. In this research article, the author had explained that, today, corporate fraud is one of the major issue facing companies or firms. Moreover, fraud is also considered a major concern for all the regulators, inventors and external auditors. In addition to this, it is also suggested by the author that, misappropriation of assets within corporate environment is one of the major and common types of occupational fraud. It is also a most common ethical issue in the financial accounting. It is the all about the misuse of a companys assets. If the assets are used for any purpose than company interest, it would be called assets misappropriation (Kassem, 2014). At the same time, in this study, the author had summarized various types of fraud that negatively affect the success of a company. For case, it is explained by the author that, fraud may be internal and external fraud. Internal fraud is basically done and committed by the organizational people within the company. In contrast, the external fraud is the committed by the employees of a company outside the firms and such fraud includes investment fraud, customer fraud, vendors fraud, investors fraud. Hence, internal fraud is also called occupational fraud or corporate fraud. At the same time, the author had explained that, if anyone does misuse organizational assets or resource, it would be called misuse of assets or fraud (Johnson, and Rudesill, 2001). At the same time, the author had classified the types and main categories of fraud such as: financial reporting fraud, asset misappropriation, corruption etc. Additionally, it is suggested by the author that, the internal frauds comes before the external fraud and this is one of the most common and frequent types of fraud. Moreover, it is also suggested that, in order to deal with such fraud, the auditors of the company should examine the factors that are responsible for the fraud. In this study, the author had also discussed and explained the major duties, responsibilities and role of an auditor in dealing with such fraud issues. Apart from this, in order to understand the impact, types and concepts of internal and external fraud, the author had analyzed and discussed the case of Egypt in his study. In the same way, in this study, the researcher had explained and analyzed various categories of the misappropriation of assets and provided suggestion about how to control such issues (Hogan, Rezaee, Riley, and Velury, 2008). For case, it is explained by the researcher in the study that, misappropriation is an illegal and unethical act of stea ling an asset of a company for personal use at the companys expense or misuse of a companys resources. Additionally, several causes of asset misappropriation are discussed and summarized in this article by the author. Finally, the author had critically proposed framework of detecting asset misappropriation (Kassem, and Higson, 2012). Analysis/Critique Strengths of Published Article: The major strength of the research article is that, it provides a clear description about the various types of financialaccounting issues. This study is providing information about the types of fraud, categories of asset misappropriation. This research article is also directly related with the financialaccounting issues such as: misappropriation of assets (Srivastava, Mock, and Turner, 2009). This research article examines various areas of asset misappropriation that had never been examined and this could be used for the further research (Wells, 2004). This study is also more valuable and significant for the readers in understanding the nature of frauds and their classification. This research/publish articles suggests a specific framework that could be used by the external auditor in order to deal with the financial accounting issues. The author used literature, questionnaire, and a semi-structured interview to conduct the study that is important in addressing the research question and solve the research problem (Dahawy, Shehata, and Ransopher, 2010). Weaknesses of the Published Article: The main weaknesses of the published article are listed as below: In this study, the author had mainly focused on secondary method of data collection by ignoring the primary method of data collection Lack of graphical representation of information is also a major weakness of the study The study indicates that there are no clear research questions, research objectives and research gaps in the study that affected the outcomes of the study (Wells, 2004). In the research, the researcher had used more complicated sampling techniques to collect the sample No statistical and mathematical models of financial accounting are used to present the study by the author that is main limitation of the study conducted by the author (Pedneault, 2004). Implications to the Accounting Profession: The research done by the author has several implications for the Accounting profession. For case, the study could be used by the accountants, auditors and financial managers in order to understand and analyze the nature, types, classification, concepts related to red flags, fraud detection techniques, occupational fraud, audit procedures, audit expectation gap, audit quality, audit risk etc (Shelton, Whittington, and Landsittel, 2001). In addition, this, the accounting professional could also understand the impact of fraud not only on the firms performance but also on the individual performance. Moreover, the auditors could also understand their roles and functions in avoiding of different kinds of frauds. For instance, this research study is provide a clear direction to the people related to the accounting profession that what are the major causes that are responsible for the fraud in the organizations (Srivastava, Mock, and Turner, 2009). Furthermore, this study is also provides opportunity to the accountants or auditors about how to follow specific process to avoid fraud. On the other hand, the accounting people would also be able to understand and analyze the current financial accounting issues that faced by the business firms and their negative impact on the firms reputation as well as productivity. In the same way, the accounting people would be able to understand the financial accounting concepts, issues, problems. Along with this, this study can also help the internal and external auditors in understanding their roles and functions in maintaining the audit quality by using several audit process, methods and techniques (Pedneault, 2004). Relevance to the Unit Financial Accounting Theory: The research study conducted by the researcher is directly related to the course unit of financial accounting theory. During the study of course, it is studied that, there are various types of fraud exits within a company that create serious issues in the front of the companies. Moreover, it is also studied during the course work that, various specific and dynamic fraud detection techniques could be used by the auditor or company to deduct the fraud (Wells, 2005). In addition to this, it is also important to know that, the nature and categories of asset misappropriation aspect of the research article is directly related with the core unit financial accounting theory. For instance, at the time of classroom session, it is studied that frauds may be different in the nature and impact (Wells, 2004). Additionally, all the types of frauds have negative impact on the organizational financial situation and create a lot of challenges in the front of companies. Data analysis and research results part of the research article is also relevant with the unit. For case, it is acknowledged that, there are several methods and techniques could be adopted by a company in order to deal with the fraud issues (Johnson, and Rudesill, 2001). Finally, the Red flag for skimming schemes addressed in the article is also related with the course unit. During the classroom studies, different types of skimming schemes are learned. Recommendation On the basis of above discussion, it can be recommended that, the auditors/researcher should use primary method properly and effectively to collect the fresh, real and accurate information in order to fulfill the aims and objectives of the study. Additionally, it can also be said that, the researcher should conduct the study through the mixed research method (primary and secondary). Moreover, the researcher should also design research questions, research problems and research objectives separately in order to reach valid outcomes (Srivastava, Mock, and Turner, 2009). On the other hand, the researcher should also identify the gaps in the research. Finally, the researcher must also adopt statistical and mathematical models to test the study. Overall, the researcher should adopt the suggested methodologies in order to avoid above identified weaknesses. Conclusion On the basis of above discussion, it can be concluded that, this research study provides detailed summary of the article that improve understanding about the issues of financial accounting and their impact on firms performance. At the same time, it is also concluded that, there are several strengths and weaknesses of the research article that would provide description about the major objective of the study. Moreover, the implication of the article with regards to the Accounting Profession is also analyzed to fulfill the aims of the study. Finally, it can be concluded that, the selected research article is related to the unit such as: Financial Accounting Theory. Finally, this research study provides recommendations to overcome the issues related to financial accounting. References Dahawy, K., Shehata, N.F. and Ransopher, T. (2010). The state of accounting in Egypt: a case, Journal of Business Cases and Applications, 1(3), pp.112. Hogan, C.E., Rezaee, Z., Riley, R. and Velury, U.K. (2008). Financial statement fraud: insights from the academic literature, Auditing: A Journal of Practice Theory, 27( 2), pp.231252. Johnson, G.G. and Rudesill, C.L. (2001). An investigation into fraud prevention and detection of small businesses in the United States: responsibilities of auditors, managers, and business owners, Accounting Forum, 25(1), pp. 14-75. Kassem, R. (2014). Detecting asset misappropriation: a framework for external auditors. International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), 10(1), pp. 1-42. Kassem, R. and Higson, A.W. (2012). Financial reporting fraud: are external auditors and standards setters doing enough?, International Journal of Business and Social Sciences, 3(19), pp.283290. Pedneault, S.A. (2004). Yes, auditors can stop fraud, if they know what to look for, White Collar Crime Fighter, 6(8), pp.13. Shelton, S.W., Whittington, O.R. and Landsittel, D. (2001). Auditing firms fraud risk assessment practices. Accounting Horizons, 15(1), pp.1933. Srivastava, R.P., Mock, T.J. and Turner, J.L. (2009). Bayesian fraud risk formula for financial statement audits, Abacus. A Journal of Accounting, Finance, and Business Studies, 45(1), pp. 6680. Wells, J.T. (2005). Principles of Fraud Examination. New York: John Wiley and Sons. Wells, J.T. (2004). Occupational Fraud and Abuse. Australia: Obsidian Publishing.