Auditing Theory Business Inventors

Question: Describe about the Auditing Theory for Business Inventors. Answer: Part I The role of the auditor is manifold. It is the universal rule that an auditor is responsible to the client and the third parties linked to him. The letter of engagement clearly prescribes that the claim of damages can be done to him by the client and other parties. The level of mistakes, as well as unprofessionalism, is not acceptable in any scenario because the parties depend on the notion framed by the auditor and act accordingly. In the event of falsification, the client can claim for damages. The mistakes can be ignored to a certain extent and considering this the auditor must ensure a flawless act (Carcello, 2012). In the present scenario, King and Queen were appointed as the auditor of Impulse since 2005. Being the auditor from the very beginning they made an unqualified report. The scenario of the company was amidst difficulties and liquidity crunch was present. However, as per the favorable report of the auditor, EFL granted a big loan to Impulse. The poor situation was overlooked by the auditor and hence, was a major loophole. The major component of the current assets is debtors, as well as inventories and it projects the ability of the company to meet the claims. It is a common parlance that before granting a loan to the company, the financial position and the auditors report are considered. On the basis of the findings, the loan is granted to the party (Carcello, 2012). The main rational of the company was to procure funds in the form of loan considering the requirements of cash and the services of debt, the cash scenario of the company are altered to a huge extent. Hence, in all probability, the loan provided by EFL is difficult to be recovered. Hence, king and Queen are liable to EFL. The audited report of the company was prepared by King and Queen and since the loan was provided considering the audited statement, EFL can sue the auditor. In the past there have been many instances of the fraud conducted by the auditors like the settlement of claims by Deloitte for failure of Bear Stearns, trial faced by Ernst and Young in class action suit, etc. There is always a probability that the auditor provides an opinion that is unqualified in nature when the financial statement tends to be misstated. It is termed as the audit risk and it is important that the auditor must use the judgement on the same and the errors that is material to ensure restatement of the financial statements (Hoffelder, 2012). Therefore, material misstatements might lead to wrong decision-making and the consequences of it need to be borne by the auditors if a true and fair view is provided by them. The main act of an auditor is to carry on his duties effectively. Hence, it implies that the auditor needs to consider all the steps and ensure that the compliance is done as per the regulations. When an audit engagement is done, it implies that the auditor has performed the task with due diligence and provide an independent decision that will be free from all the influences of the third parties or any other force (Lapsley, 2012). In the present case, King and Queen is an audit professional and is guided by the code of conduct that a fair audit engagement will be done and express an independent view on the financial statements. The auditor needs to trace the frauds that might be undertaken by the employees and the organization. If the auditor fails to trace such activities then the very objective of conducting an audit might fail to produce a result. The notions and the result of the auditors being considered for the valuable decision-making process and hence, the auditor need to ens ure strong compliance so that the very objective of conducting an audit is justified (Mock et. al, 2013). There are various decisions that depend entirely on the auditors report and hence, an auditor needs to pay due regard to the preparation of an audit report else it might lead to big errors. The third parties take decisions depending on the auditor report and it is assumed that the auditor has traced the irregularities. In this scenario EFL depended on the audited report provided by King and Queen and therefore, they are responsible for civil and criminal liabilities. Since it is the duty of the auditor to provide a report that is free from any material defects and is entirely responsible for the problem that arises due to the report. Therefore, King and Queen are completely responsible for the damages and should be asked to compensate for the loss that EFL has to bear. The case study provides a sound knowledge of the acts and duties of an auditor. An auditor is moral, as well as socially responsible for the acts in terms of reporting and preparing the report (Holland Lane, 2012). He nce, it is imperative that the auditor must conduct an analysis to the best of his ability and provide an unbiased report. This will justify the very objective of conducting an audit. Part 2 An audit is done so that it provides a reliable opinion that is free from any material defects so that others can use the audited report to take a material decision or any important decision-making process. Auditor independence can be defined as the reference to the freedom of the auditors from the parties that are lined to the organization and have a financial pecuniary (Niemi Sundgren, 2012). In this regard, the auditor whether internal or external auditor needs to be free from any material interest and should have the independent capacity. The preparation of the report should be done considering the principles of integrity, transparency, fairness, honesty and methods that vouch for objectivity and should not compromise on any of the matter that affects the judgment in a negative manner. As a matter of fact, this independence can be tagged as actual or perceived in nature (Holland Lane, 2012). The major principles that are linked to the independence of audit are integrity, compet ence, objectivity, confidentiality and professional manner. These features influence the auditor independence. When it comes to actual independence it is simple in nature and related to the accounts only. This leads to a general notion that the entire focus is one the accounts and is not linked with any other factors. This actual independence is affected when any financial transaction is traced apart from payment of fees for services of audit or in a link to any personal relationship (Gray et. al, 2011). On the contrary, perceived independence peers into the link between eh auditor, as well as client and strives to find that whether the auditor doing the audit is independent. It stresses on a direct connection with the other factors and the connection provides the main cause of discussion (Kalpan Williams, 2013). When an evaluation of the materiality concept is done, a member available in public or firm projects on the feature of qualitative or quantitative and whether it will have an adverse appeal on the objectivity of the firm. B (i). Bob is the audit assistant of Club Casino and uses the financial information for conducting an audit. In this scenario, client information that is confidential in nature is breached as material information is disclosed without any power that is specific in nature. In this scenario, it was of prime importance that the audit assistant should have taken the approval of the client while disclosing such information. A client might not be at ease if the information is used elsewhere without the consent even considering the fact that such disclosure might not harm him (Gilbert et. al, 2005). As per the confidential client information rules, a limitation is provided when and how to utilize the information. However, if the information is treated as confidential it might lead to the breach of the rules. Hence, the consent of the client plays an important part and influences the discharge of the responsibilities. (ii). The given case states that Wendy is the engagement partner on the audit of the Ace Limited for various years that and has effectively performed the secretarial function for six months as the role was vested by the organization due to the retirement of the company secretary who was holding office for a long time. As per the concerned rules that are section 90(2) of the companies Act 2008, an auditor who is appointed should not engage in any secretarial work as it might lead to the contravention. (iii). The given case study presents a question that whether Leo, assigned for the Precision Machinery testing in terms of internal control of the system of cash payment is in the status of providing an opinion that is impartial in nature because he is the eldest son of the clients factory foreman. It is the matter of audit independence and this attracts guidelines on the provision of services (non-audit in nature) by the companys auditor (Pepper, 2014). The guidelines denote that the auditor should not be related to the person who is in the employment of the company. Problems like that of evaluation and familiarity might arise on account of close link ups and that might spoil the entire audit process (Blay et. al, 2011). Therefore, when an auditor is linked to the external parties, the independent decision making is affected and hence cannot be treated to be totally accurate. (iv). In this scenario, professional ethics that is related to the auditor independence is a major concern. in this scenario, there might be the threat of self-interest on the auditors part of Chan Associates because of Furniture of Classic Reproductions Pvt. Limited are accepted that is a huge furniture wholesaler and is facing acute financial difficulties. Chan Associates was even provided a shareholding pattern of 25% of a listed company that is unrelated. The furniture worth comprises of 50% of the balance. It should be evaluated that the audit fees settlement should be in tune with the audit fee that is actual in nature and not higher than it. As a matter of fact, an area that is prone to risk comprises of financial interest that may influence the opinion of the audit (Klaus Martin, 2014). As per the regulations, it is imperative that the auditor should have any financial pecuniary because it damages the fair decision of the auditor and hence brings results that are error imp acted. Hence, it is the general notion and practice that the auditor should not be related to any external parties that have an interest in the report (Tepalagul Lin, 2015). This is an area of risk and needs to be tackled with greater precision as it might lead to immense problems. References Blay, A. D., Geiger, M. A. North, D.S 2011, The Auditor's Going-Concern Opinion as a Communication of Risk, Auditing: A Journal of Practice Theory, vol. 30, no. 2, pp. 77- 102. Carcello, J 2012, What do investors want from the standard audit report?, CPA Journal, vol. 82, no. 12, pp. 12-23. Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Gray, G. L., Turner, J. L., Coram, P. J. Mock, T. J 2011, Perceptions and misperceptions regarding the unqualified auditors report by financial statement preparers, users, and auditors, Accounting Horizons, vol. 12, no. 4, pp. 112-156 Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Holland, K. Lane, J 2012, Perceived auditor independence and audit firm fees, Accounting and Business Research, vol. 42, no. 2, pp. pp.115-141. Kaplan, S. Williams, D 2013, Do going concern audit reports protect auditors from litigation? A simultaneous equations approach, The Accounting Review, vol. 88, no. 1, pp. 199-232. Klaus, R Martin, S 2014, The audit expectation gap: existence, causes, and the impact of change, London. Lapsley, I. 2012, Commentary: Financial Accountability Management, Qualitative Research in Accounting Management, vol. 9, no. 3, pp. 291-292. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. and Warne, R 2013, The audit reporting model: Current research synthesis and implications, Auditing: A Journal of Practice and Theory, vol. 32, pp. 323-351. Niemi, L., Sundgren, S 2012, Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs, European Accounting Review, vol. 21, no. 4, pp. 767-796. Pepper, A Gore, J 2014, The economic psychology of incentives: An international study of top managers, Journal of World Business, vol. 49, no. 3, pp. 350-61. Tepalagul, N. Lin, L 2015, Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, vol. 30, no. 1, pp.101-121.

Love. Angel. Music. Baby. free essay sample

Gwen Stefanis first solo album, â€Å"Love. Angel. Music. Baby.† (LAMB, also the name of her new clothing line), shows her love for all genres of music. On it is ?s pop, hip-hop, and retro-Madonna inspired tracks. The CD also displays her appreciation for the Japanese fashion style of Harajuku. The hip-hop influence is apparent with the Dr. Dre-produced â€Å"Rich Girl† and The Neptunes-driven â€Å"Hollaback Girl.† The single â€Å"Luxurious† also exhibits Stefanis love for hip-hop with its sample of Notorious BIGs â€Å"Big Poppa.† Other songs take a lighter tone, like the nostalgic â€Å"Cool,† in which xStefani expresses how shes â€Å"cool† with her ex-boyfriend Tony Kana. She dedicates her devotion to the Japanese fashion of â€Å"Harajuku Girls† with the track embodying their style and grace. Stefani teams up with the biggest names in music, but its her unique style and sound that make this album irresistible. Gwen Stefani has shifted from front woman of No Doubt to pop star very gracefully. We will write a custom essay sample on Love. Angel. Music. Baby. or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is a genre-bending performance that is guaranteed to be one of the most talked-about albums of our time.

How is Death And Violence Portrayed In Romeo And Juliet By William Shakespeare Essay Example

How is Death And Violence Portrayed In Romeo And Juliet By William Shakespeare? Paper Romeo And Juliet is quite possibly the most famous love story of all time. It has many concurrent themes running throughout the course of the entire story and one that is very prevalent is that of death and violence, the violence being both verbal and physical. Shakespeare merged the themes of death and violence with those of passion, love, and affection, which contrast beautifully with the more macabre themes to create a distinctive mood and atmosphere. In this essay I will be showing exactly how Shakespeare portrayed the said issues of death and violence in Romeo And Juliet. Violence often plays a part in media, being shown more and more on film and television. Nowadays we have trailers or commercials to tell the prospective viewer of the details of what will happen in what they are watching. In Shakespeares time they had prologues at the beginning of the plays. Prologues were an outline of the story of the play and the prologue of Romeo and Juliet was no different. It instantly shows how death and violence was going to be a major aspect of the play. The lines From ancient grudge break to new mutiny / civil blood makes civil hands unclean, show instantaneously how there has been a grievance between some people who are quite obviously of the nobility and how the grievance has turned violent and blood is being shed. The fact that they are of the nobility has more of an impact as a petty feud like the one the families have would normally be between families of a lower order or social standing. We will write a custom essay sample on How is Death And Violence Portrayed In Romeo And Juliet By William Shakespeare? specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on How is Death And Violence Portrayed In Romeo And Juliet By William Shakespeare? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on How is Death And Violence Portrayed In Romeo And Juliet By William Shakespeare? specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Progressing to the opening scene, we get yet more hints that these two families are so hostile towards each other as two members of the Capulet faction, Gregory and Samson, enter talking about the sorts of things they would like to do to any Montague and their maids will push Montagues men from the wall, and thrust his maids to the wall. When they come across two Montagues and the aggression spills over into confrontation as the Capulets begin to bite their thumbs at the Montagues. This is a sign of disrespect (I will bite my thumb at them; which is a disgrace to them, if they bear it) so the Montagues take offence and go and confront the Capulets. After some verbal aggression (Draw, if you be men. Gregory, remember thy swashing blow), a fight breaks out and the non-violent Montague Benvolio attempts to break it up. More and more members of each family arrive (Tybalt and Lords Capulet and Montague) and as it escalates to the brink of a riot it is haltered by the Prince. He issues thi s grave warning, Rebellious subjects, enemies to peaceonce more, on pain of death, all men depart. This basically means that any more public displays of un-chivalrous behavior from either family will result in execution. This is the first time post prologue that the issue of death is hinted at. After the Princes decree, the mood calms and changes from unbridled fury to one of concern from Lord Montague over the whereabouts of his son. When Romeo first enters we get a hint of how Shakespeare breaks the tension created before hand with something more lighthearted. In this case Romeos unrequited lust after Rosaline. Scene two further sets a differing mood when we see Lord Capulet portrayed as a loving father in his reluctance to force Juliet into marriage with Paris. Scene three begins to incline into more sinister things with Romeos dream prediction of foreboding (I fear too early; for my mind misgives/Some consequences yet hanging in the stars/Shall bitterly begin his fearful date/Withuntimely death). This is the initial part of the dramatic irony that runs so constantly in the play. It is ironic as his prediction of untimely death is so true and as it was stated in the prologue the audience would be more intrigued, constantly waiting for the moment when the untimely death happens. Scene five once again shatters the tension made with people dancing and singing and generally enjoying the party. This fun is however short lived as Tybalt overhears Romeo and lowers the tone by ordering for his sword (Fetch me my rapier, boy). This shows the tension between families, as Tybalt is willing to ruin his uncles party just to fight one Montague. An odd thing happens next as Lord Capulet tells Tybalt to calm down and let him enjoy the party. He even pays Romeo a compliment saying he is a portly gentleman. This portrays Tybalts actions as childish and rash and lures the audience into a sense of false impression by making them think there is not as much bad blood as was initially thought although this could not be further from the truth. More dramatic irony is shown after Romeo and Juliet first meet in Juliets over the top albeit chillingly accurate comment of my grave is to be my wedding bed. Act two, Scene two is where we next get a sense of violence and foreboding when Romeo states that his life were better ended by their hate/Than death prorogued, wanting of thy love. His immature comment about his true love for Juliet is riddled with hints of just how much anger there is between the families and how he would be killed if people knew how he felt for one of the enemy. In scene four, Tybalt sends a letter addressed to Romeo requesting a conflict. Upon news of this Romeo and Mercutio embark on a playful war of wit and words with Romeo emerging victor against the razor sharp Mercutio because of his high spirits over his love for Juliet. However this glee doesnt last and his good frame of mind is dampened by Tybalt once again bringing the feud back into the frame. Scene five contains very little in the way of death or violence but it has the intriguing quote from Juliet but old folks, many feign as they were dead. This is once again dramatic irony rearing its head as the feigning of death is what causes the confusion which leads to the two star crossed lovers deaths. The same can be said along the lines of quantity of death and violence for scene six however Friar Laurences warning of violent delights have violent ends is plagued with foreboding of how their love for each other is just asking for trouble. Act three, Scene ones main basis is conflict, rage and violence. With Romeos decline of Tybalts invitation to fight, Mercutio leaps at the chance to defend his friend Romeo and after a barrage of verbal insults from either side swords are drawn and Mercutio ends up mortally wounded. With his dying breath he says a plague o both your houses. This shows how the stupidity of the family quarrel is only made obvious upon death. With word of Mercutios death reaching Romeo, he seeks revenge and upon hunting down Tybalt his aggression spills over and Tybalt is slain. Romeo flees before the Prince arrives with fear of execution in his mind. When the Prince finally turns up on the scene a definite sense of status is shown with the Prince being respected by all. Declaration is given of Romeo being exiled from Verona. Whilst this is happening, Juliet is nervously waiting for news of Romeo from the Nurse and when the news of Tybalts death and Romeos exile reaches her she is faced with a predicament. Does she side with her love or her family? She begins to see things in a new light after denouncing, and then restating her love for Romeo. Scene three shows Romeo as hysterical and suicidal and once again death is prevalent. hadst thou no poison mixd, no sharp-ground knife shows his desperateness but he is soon calmed by Friar Laurences age and wisdom and Romeo regains some composure. Scene 4 shows Lord Capulets callousness during this time of mourning as he changes his initial thoughts and arranges a marriage for Juliet. The irony of this being, that at that moment both Juliet and Romeo were together consummating their illicit marriage after they eloped. When news of the arrangement is broken to Juliet and she is naturally opposed, Capulet believes this as a personal insult to him and he gives her an ultimatum: marry Paris, or leave. The way he delivers this is particularly aggressive, with him personally insulting his only child you tallow face! /Hang thee baggage! /Disobedient wretch!. As the nurse tries to console the distraught Juliet she is quite frank about what she says. for it excels your first; or if did not/Your first is dead-or twere as good as he were/And leaving here and you no use of him. Juliet finds this horrifying that her closest friend is insinuating that she leave Romeo, her true love, as he is never coming back to Verona. Distressed, she leav es to see Friar Laurence where a plan is hatched. In act 4, Romeo is in Mantua awaiting news from the Friar whilst Juliet is with Laurence discussing the marriage conundrum. He says she can take a potion that will give her the symptoms for death for two and forty hours. This references back to act two, scene four and although the plan appears watertight to the two of them, it has a sense of foreboding looming over it. Scene three shows Juliet in a state of distress before the potion is taken and her line farewell! God knows when we shall meet again is very meaningful as it has more truth than she believes as in they would never again both lay eyes on each other until they actually died. The play progresses further to the point where Romeo receives word that Juliet has died and been moved to her family crypt. Because Romeo doesnt know Juliets plan he is distraught. This is an example of how the death and violence goes further than it being in its physical form and show how it has affected Romeo emotionally. The plays climax is wrought with tension because of the air of Juliets death hanging over everyone. Romeo travels to the Capulet crypt to see Juliet one last time, purchasing a vile of poison along the way. This confirms with the audience that that wasnt the last of the death. Upon entering the tomb he confronts Paris, who he quickly disposes of. The audience can tell just how relevant them being in a crypt together is when Romeo drinks the poison gazing on the dead Juliet. Just after that happens Juliet awakens from her slumber to see a dead Romeo by her side and, knowing that she cant live without him plunges his dagger into her chest. The relevance being that two people in a crypt are almost destined to stay there together, forever. Although extreme this was exactly what both Romeo and Juliet wanted. Shakespeare is brilliant in that for every light hearted scene, he used tension or death and violence to lower the tone slightly and keep people interested. Death and violence was portrayed excellently throughout Romeo and Juliet but I feel the last scene was the strongest. It was portrayed not as it appears, but as a sentiment between two lovers that, whilst being sad, also helps to break down all the rest of this issues in the play by showing that after all the problems between families, Romeo and Juliet are now perfectly peaceful

HRM

HRM Table of contents:Table of contents:Introduction 3Methodology 4Responsibilities and Roles of the Human Resource in the Company 4The Possibility of HR to be Connected with the Other Departments 5The Status of HR with the Board of Directors of Different Companies 6Issues With Regards to the Present Human Resource Department 7Evaluating and Measuring Human Resource Management 11Conclusion 12REFERENCES: 14IntroductionThere are so many factors as to why the business reaches its objectivesthere is the capital, the management, the manpower, and many others. However, in any company, the most considered assets are its employees. These companies rely on their workers to achieve their goals. Thus, the employees need to be kept happy, well trained, enthusiastic, efficient, and out of trouble. As business expands and grows, the labor relationship grows more complex and demandingthis is where the human resource (HR) manager and officers come in.English: Facade of Ives Hall, Cornell UniversityThe h uman resource departments in certain companies are responsible for stimulating and communicating with their employees.The tasks that the HR department covers are so complex and so vital in a company. The indicated tasks are not the only tasks that the HR departments are into. There is even a need for their responsibilities to be intertwined with the other aspects of the company; it should be intertwined with the strategies being implemented in the business. Human resource activities in a company must directly support business strategy as well as the satisfaction of customers and employees needs. The tasks of human resource are getting complicated each day; the jobs in the human department should never be underestimated. The tasks of the HR include leading and implementing different changes in the company.At present, the human resource department has been considered crucial in every organization. There is a great...

Life Expectancy Essay Example | Topics and Well Written Essays - 500 words - 1

Life Expectancy - Essay Example Over the past century, and specifically over the past several decades, overall human life expectancy in nearly all corners of the globe has increased dramatically. As a function of relating an explanation to this, the following discussion will be concentric upon providing some key insights as to why this increase in life expectancy might be explained. It is the further hope of this student that after reading the following essay and engaging with the research that will be represented, the reader will come to a more informed understanding with respect to the way in which life expectancy has increased and the overall inference that can be had from such an understanding; specifically how it might relate to the future of healthcare and society. This paper aims at providing detailed information on the reasons of the rise in life expectancy in the last century in order to show that the most significant factor has been advancement in technology. One of the first and most obvious reasons for the drastic increase in life expectancy relates to the drastic decrease in infant mortality that was evidenced during so much of human history (Kenichi et al., 2014). As medical science came to understand the complications and threats that existed for the very young, the means by which unique treatments could be directed towards the mothers and their newborns came to be better and better. Moreover, the process of having a doctor or midwife come to the home as a function of delivering the baby began to fall out of fashion; exhibiting a situation in which a sanitary hospital or doctor’s office that was invariably better equipped came to represent the standard of live birth throughout the world (Wilson, 2014). Moreover, the vaccines that have come available since the introduction of penicillin have helped infants and newborns to survive and fight infections that might have otherwise claimed their lives prematurely (Satoshi, 2014). Wi th the

Dieting in America and Obesity Essay Example | Topics and Well Written Essays - 500 words

Dieting in America and Obesity - Essay Example "The evidence from observational studies is conflicting: some studies have shown weight loss to be associated with increased mortality, but this could be because differentiation was not made between intentional and unintentional weight loss. Mechanistic hypotheses can be raised for both beneficial and harmful effects of weight loss." (Ryan) Therefore, the medical, psychological and social risks of obesity and dieting offer an important point of comparison between the two and there are various views on this question. Analyzing the risks involved in obesity, it becomes lucid that there are numerous diseases and health risks caused by obesity which include hypertension, coronary heart disease, stroke, type 2 diabetes, cancers, gall bladder disease, glucose intolerance, respiratory diseases, osteoarthritis etc. However, it is important realize these risks in the context of the social and psychological aspects, along with the medical aspects. "Despite the risks related to obesity, it is a mistake to exaggerate those risks.

Knowledge management Annotated Bibliography Example | Topics and Well Written Essays - 2500 words

Knowledge management - Annotated Bibliography Example d that KM is supported as a means of harnessing and utilizing intellectual resources to address challenges, as well as improving innovation, business performance and client approval. This paper aims at providing annotated bibliography for the topic of knowledge management. After careful selection, five articles have been found from the online library, and these have been discussed here in the paper. A common format has been used for summarizing the articles to be able to cover the major aspects of the paper. The main aim of the article is to identify the nature of the methodology employed by top business and management journals and to analyse the aspects that are considered while creation of the management knowledge. This article has used a very different approach and completes its sampling from the various other management articles that have been presented in the past. Based on this, the following information: Sample: A hundred and twenty articles have been chosen from leading management journals between the periods of 1991 to 2000.Instrument: Secondary Data collection (Desk Study) Analysis: The analysis of the article focuses on the characteristics of the authorship and also focuses on the research methodology adopted by the sample articles. The research findings clearly provides detailed explanation of the authorship profiles, where it has been found that majority of the contributors are senior academics and only as low as 6% of the total papers were actually by lecturers or assistant professors. The major contributors were the associate professors and the professors. The findings also find that majority of the authors were male with around 35% of the authors as female. This research although not directly related to the topic, proves to be very helpful and impactful in the field of research as in knowledge management. This article helps the students and the readers identify with a various set of important aspects like the reliability, and validity of the