Speed Velocity And Acceleration

Speed Velocity And Acceleration In this chapter we will look at the concepts of speed, acceleration, and velocity. As we all know gravity is a large factor in the acceleration of an object. For the purposes of this chapter we will differentiate between linear and vertical acceleration as being objects that move linearly or horizontally i.e. linear acceleration, versus objects that fall, fly, or are thrown etc. i.e. vertical acceleration. Vertical acceleration is much more governed by the force of gravity and is covered in greater detail in chapter 12 Newtons Laws. A short section at the end of the chapter addressing vertical acceleration is however included to put the area into context. You may have heard the old adage Speed kills. And you know whether you are driving your car or playing sport its a dangerous variable. Fast athletes are very difficult to handle, as are fast cars. However, having speed is of vital importance in sports. In this chapter well look at speed, velocity and acceleration and the factors that influence them. Speed, acceleration and velocity are all different. If you have ever watched a 100 meter race, you will notice that some athletes start faster than others, so their acceleration is different. Athletes finish the race at different times so their speed is different and athletes reach top speed at different stages so their velocity is different. The key terms to be covered in this chapter are speed, acceleration, velocity, distance, displacement, vertical and horizontal acceleration and velocity. The variables of speed, acceleration, displacement, etc. are about linear kinematics. Kinematics is a general term related to describing motion. Kinematics is also a branch of mechanics (specifically dynamics) that evaluates moving objects. In order to accurately describe kinematics there are certain terms that we must fully understand. They include the terms mentioned above (speed, acceleration, and displacement) and distance, velocity and position. Accurate understanding of these terms will allow us to accurately describe the movement of any object. There is often a lot of confusion about the terms acceleration, speed, and velocity. We often use the term speed in everyday language to imply all three terms and the word fast is an even more general term. Consider the following: A person can be moving fast and not be accelerating. A person can accelerate fast and not have a high velocity or high speed. A nice sporting example was the great Boston Celtics player Larry Bird. Larry Bird was very quick to accelerate over three or four steps, was not very fast at his top speed. So while Larry was very quick and dangerous over 3-4 steps, he would not make a good sprinter because his top end speed was not high. So if an object is accelerating, it is changing its velocity. Acceleration has to do with the change in how fast an object is moving. Therefore, if an object is not changing its velocity, it is not accelerating. We know that distance and displacement have different meanings. The same is true for speed and velocity. Speed can be considered as the rate at which an object covers a certain distance. Objects that move slowly cover distances in long periods of time, i.e., low speed. An object moving quickly covers distance in shorter amounts of time, i.e., high speed. If an object is not moving at all it has zero speed, zero velocity and zero acceleration. Let us consider some of these simple terms in more detail. Position: Position is simply the location of an object in space. You could consider it using coordinates on a map for example, or on a field, or gymnasium. Displacement: Displacement is simply the straight line distance an object has travelled. Distance: Distance is how far an object has travelled in any direction. It is also viewed as the total amount of displacement (regardless of ending position). Look at this simple example. Lets say a basketball court from baseline to baseline is 25m. If a player runs baseline to baseline and back what is his displacement and distance? Distance. This is the easy one since he ran up and down the court so that is 25m + 25m = 50m. Displacement. Since the player ran down the court and back again he ended up in the same place he started. So even though he covered a distance of 50m his displacement is actually zero, since he is back where he started. Lets say the player now runs up and down the court twice. His distance covered would be 25m + 25m + 25m +25m = 100m. Since he ended up back where he started his displacement is still zero. Finally, lets say the player runs from one baseline to the other and stops. In this case both his displacement and distance are the same at 25m. For the most part we use distance rather than displacement to describe movements as it is difficult to correctly measure displacement as we make a lot of turns when we travel. You say displacement is really like the old saying as the crow flies which means straight line. For example, the distance you travel in a car from New York City to Boston might be 250 miles (but your displacement is only 175 miles). When you drive in a car you get on the highway and follow the roads around the coast, over bridges, around hills, around towns etc. However, when you fly the plane flies right over everything in a straight line and you end up only travelling 175 miles (your displacement). Speed Speed is a very general term. Speed is a scalar quantity and is described as Distance divided by time (D/T, where D=distance and T=time). Scalar implies that speed has magnitude but not necessarily any direction, for example temperature or volume. People often use speed and velocity interchangeably but they are different. Speed relates to the distance an object has traveled, while velocity refers to the displacement that has taken place. So, the speed of an object tells us how far an object has traveled in a given amount of time but doesnt tell us anything about the direction in which it traveled. It all sounds a little heavy on the definitions but these are important. Therefore: Average speed = Distance traveled (m) Time (s) Now there are also different types of speed. We refer to them as average speed versus instantaneous speed. When an object is moving it often changes its speed (or direction) during its motion. When there is a change in speed we can alter our definitions. Instantaneous speed is the speed at any given instant, while average speed is the average of all the instantaneous speeds. For example, lets say a runner runs 400m in 60 seconds and crosses the line at 18 kmh or 5 m/s. This means his average speed over the 400m was 6.66 m/s even though he crossed the line at 5 m/s which is his instantaneous speed at the finish line. In other words, he was slowing down as he was getting to the end. If you have ever ran a 400m race then you will now how tired you are at the end and are definitely slowing down. How did we do these calculations? Average speed = Distance/time 400m/60 seconds 6.66 m/s The instantaneous speed recording of 5 m/s would have been measured with a radar or timing device. You could also look at various split times for different portions of the race. Many coaches do in fact do this, so a 400m coach might look at each 100m split and look at both the acceleration and deceleration patterns and average speeds during each of the four separate 100 meters. Here is another problem for you to try. Can you calculate the average speed of a swimmer that completes the 200m butterfly in 2.15 seconds? Answer: 2.15 seconds = 135 seconds. So 200m/135 seconds = 1.48 m/s A 400m freestyler swims the race in 4.10 seconds. The 200m split was 2.02 seconds. Can you calculate the following? a. What was the swimmers average speed for the race? b. What was the difference in speed for the first 200m versus the second 200m? Answer: a. 400m/250 seconds = 1.6 m/s b. First 200m split = 1.64 m/s Second 200m split 1.56 m/s As you can see, the swimmer slowed down over the second 200m. Velocity Velocity is somewhat similar to speed but velocity involves both direction and speed. So, whereas speed is a scalar quantity, velocity is a vector quantity, that is, it has both magnitude and direction. Velocity also uses displacement as opposed to distance. Remember displacement is measured as the straight line distance an object travels from starting to ending position. Velocity is direction sensitive since it is dependent upon displacement. Therefore, when you calculate velocity, you must also keep track of direction. Therefore, if you say an airplane has a velocity of 600 kmh, you would actually be a little vague. You should really say the airplane has a velocity of 600 kmh North. So, speed doesnt worry about direction, velocity does. Velocity is a positive number as we dont have negative velocity. So to summarize, a airplane traveling at 600 kmh as a speed of 600 kmh. The same airplane has a velocity of 600 kmh, North. Finally, the same airplane probably had little acceleration in the middle of its trip as it would only need positive acceleration and negative acceleration during take off and landing. Here is an interesting and challenging little problem for you to solve. Can you fill in the following table with acceleration, speed, and velocity data? We know the following, the direction of travel is south and acceleration doubles every second. If youre feeling confident you can also try and calculate the total distance that was covered over the 6 seconds. Hint! You can use the velocity for each second to help you. Time Vel.m/s Accel. m/s2 *Speed.m/s 0s 1 1 1 1s 2 2s 7 3s 8 4s 31 5s 3 6s 64 Answers Time Vel.m/s Accel. m/s2 *Speed.m/s 0s 1 1 1 1s 3 2 1.5 2s 7 4 3.5 3s 15 8 5.0 4s 31 16 7.75 5s 63 32 12.6 6s 127 64 21.16 *Average speed through that time period So: Average velocity = Displacement Time Let try some additional calculation examples: For example, if an athlete runs around a 400 meter track in 50 seconds we can calculate numerous factors. What was the distance traveled? What was the displacement? What was the average speed? What was the average velocity? 1. What was the distance traveled? Answer: Easy enough = 400 meters 2. What was the displacement? Answer: Since the athlete ended up in the same place as they started, displacement is equal to zero. 3. What was the average speed? Answer: Speed = Distance/Time = 400 m/60 seconds = 6.66 m/sec 4. What was the average velocity? Answer: Velocity = Displacement/Time = 0/60 seconds. In this case we end up with a value of zero and in this scenario average speed is a better indicator of overall performance. In many situations we actually calculate average velocity as speed because we cant gather the correct information to calculate speed. For example, if a punt returner catches the ball on the 20 yard line and then avoids a few tackles to ultimately score a touchdown twelve seconds later, we assume the punt returner ran 80 yards. In fact, they may have run 100 yards with all the turning and weaving but we cant accurately calculate the true distance traveled and instead use displacement. For our purposes in sports, thats okay. You try the following problem. Review Problems Can you accurately calculate average speed, velocity, distance and displacement for each of the following situations? Hint: You may not be able to calculate them all accurately. Problem: 1. A punt returner catches the ball on his own 40 yard line and scores a touchdown nine seconds later. 2. A 100 meter sprinter runs the 100 meter in 10.0 seconds flat. Acceleration The law of acceleration is Newtons second law and basically states The change of motion of an object is proportional to the force impressed and occurs in the direction in which the force is impressed. So far we have talked about speed and velocity and performed some calculations. However, while speed and velocity are valuable components, they tend to provide us with summary information and very little about specific detail. For example, if we consider the data for a 200 meter race run in 20 seconds we know that average speed was 10 m/sec. However, we would not know any information about who accelerated the fastest or who was leading after 100 meters. This information is also important as it helps with identifying strength and weaknesses in athletes and in developing training programs for particular athletes. The measurement of acceleration is important. Acceleration is the rate of change in velocity. Therefore, when acceleration is zero, velocity is constant. So when an object changes speed either by slowing up or down, or changes direction, it is accelerating (or decelerating). We can calculate acceleration by measuring the difference in velocity over the time it took for that ch ange in velocity to occur. Consider this: If you were to watch a 100M race the person leading at the 50M mark doesnt always win the race. The reason for this is that runners have different acceleration and deceleration rates, in other words their speed changes. Athletes vary dramatically in their acceleration. Some athletes are very fast over 40M but not over 100M and vice versa. So: Acceleration (a) = Velocity2 Velocity1 Where V2 is velocity at T2 Tim Where V1 is velocity at T1 Sometimes you will see this presented as the change in velocity (Delta sign à ¢Ã‹â€ Ã¢â‚¬  ) or the change in time (à ¢Ã‹â€ Ã¢â‚¬  T) A = à ¢Ã‹â€ Ã¢â‚¬  V à ¢Ã‹â€ Ã¢â‚¬  T Look at the following acceleration example. Question: A sprinter leaves the starting block at 2.5 m/s. One second later they are traveling at 5.5 m/s. What is the acceleration rate? Answer: V2 V1 = 5.5 m/s 2.5 m/s = 3 m/s squared T 1 You will note that we end up with meters per second squared as our answer would really be presented as 3 m/s/s. Heres another problem to try. Question: A punt returner catches the ball standing still and begins to return. Two seconds later his velocity was 5 m/s. What was his average acceleration over the first two seconds? Answer: V2 V1 = 5 m/s 0 m/s = 3.5 m/s squared T 2 So far we have looked at relatively straightforward examples of speed, acceleration and velocity in that they have all been examples of horizontal movement. Now let us discuss the vertical components of projectile acceleration, speed and velocity. Factors Affecting Acceleration Linear acceleration is affected by many factors and you will recall from chapter ? that the mass of an object is a very important one. Heavier objects accelerate more slowly with a given force. This has to do with both inertia and mass. Heavier objects are harder to both accelerate and decelerate. Think about how easy it is to throw a basketball versus a medicine ball. There are some other points to consider when looking at acceleration, speed, and velocity. First, we now know the units for velocity are meters per second (m/s) and meters per second squared for acceleration (m/s/s). For speed they are also m/s. Since acceleration (like velocity) is a vector quantity, it also has direction associated with it. The direction of acceleration depends on two factors: a. Whether the object is speeding up or slowing down b. Whether the object is moving in a negative (upwards) or positive (downward) direction We can simplify this by saying that if an object is slowing down then its acceleration is in opposite direction of its motion. If it is speeding up then its acceleration is in the same direction as its motion. Therefore: Acceleration (m/s2) = mass (kg)/force (newtons) Vertical speed, acceleration and velocity If you were to throw a ball up in the air and then catch it again at the same height as you released it, how would the ending velocity be? Would it be greater, less, or the same as the release speed? If you guessed the same you would be correct. You see, all objects, whether traveling vertically or horizontally, are subjected to the constant force of gravity (9.81 m/s2). This means that as soon as the ball left your hands it started to negatively (de)accelerate at 9.81 m/s2 until it had no more velocity. Then, it started to positively re-accelerate over the same distance (and time) at a rate of 9.81 m/s2 until you caught it again. This is a very neat relationship as it allows us to make many calculations based on this constant acceleration force. Projectiles are subjected to both vertical and horizontal components in their motion. The horizontal components are affected by the mass of the object and the acceleration force as previously mentioned. The vertical components are also affected by these two factors plus gravity. Consider this statement: A ball shot horizontally (at zero degrees) has the same vertical component as a ball that is simply dropped with no horizontal velocity. What this means is that if you were to throw a pass from your chest and it hit the ground 15 meters away 1.5 seconds later, and at the same time drop a second ball straight down from the same height, they would both hit the ground at the exact same time. What this is showing us is that the force of gravity component is acting consistently regardless of whether the ball has a horizontal component or not. In other words adding a horizon tal acceleration component does not affect in any way the force of gravity. Remember also that gravitational acceleration is a vector quantity comprising both magnitude and direction and acceleration is a squared variable to the magnitude of the force of gravity. This means that for every second an object is in free fall it will accelerate by ad additional 9.81m/s2. Thus the total distance travelled is directly proportional to the square of the time. Or we could say that if an object travels twice the time it will travel four times the distance. If an object travels for three seconds it will cover nine times the distance, for four seconds it is sixteen times the distance travelled in the first second. Look at the following. A coin is dropped from a cliff. The table shows how fast it is travelling at different time points. Time Speed m/s 1 sec 9.81 2sec 19.62 3 sec 29.43 4 sec 39.24 5 sec 49.05 6 sec 58.86 7 sec 96.23 Consider this simple math problem: Question: A boy drops a ball from a balcony and records a time of 3 seconds for the ball to hit the ground. At what velocity did the ball hit the ground? Answer: 29.43 m/s How do we get this answer? Well, remember that gravity acts as a constant 9.81 m/s2. What this means is that for each second the ball is in flight it accelerates an additional 9.81 m/s. So: Insert schematic to demonstrate after 1 second = 9.81 m/s after 2 seconds = 9.81 m/s + 9.81 m/s = 19.62 m/s after 3 seconds + 19.62 m/s + 9.81 m/s = 29.43 m/s This is a simple illustration of the concept. Next question, what velocity would the ball have to be released at ground height for the boy to catch it on the balcony? Answer: A minimum of 29.43 m/s. The answer is the same because gravity and acceleration (or deceleration) is working to the same effect when the ball is moving upwards. This is sometimes referred to a negative acceleration. Question. A boy is standing on a balcony and is curious about how high the balcony is from the ground. The boy drops a ball and records the time it takes to hit the ground. It took 3.2 seconds for the ball to hit the ground. The boy concludes that the balcony is 66.7m high. How did he work it out? Well at the end of the first second the ball was travelling 9.81m/s, at the end of the second the ball was travelling 19.62m/s, at the end of the third second the ball was travelling 29.43m/s. If you add these three distances together you get 58.86 meters travelled after three seconds. If the ball travelled another full second it would travel another 39.24m, but it only travelled in this zone for 0.2 sec. So, 39.24m x 0.2sec =7.84m. Now we add the 58.86m + 7.84m = 66.7m, and thats our answer. There are some other factors to consider with vertical projectiles. The pattern of change in vertical velocity is symmetrical about the apex of the trajectory. So not only does the object land at the same speed it was released, it also follows the reverse flight path on the way down. Using these constant parameters we can now extend our calculations into more complex situations. For example, lets say you are watching a volleyball game in a high school gym with a 10 meter high ceiling. An opponent spikes the ball over the net and a player digs the ball at ground level at which time the ball has a velocity of 15 m/s. The question is will the ball hit the ceiling? To solve for this we can use an equation that combines several variables we talked about already. Where: V2 = velocity at time 2 V1 = velocity at time 1 a = acceleration t = time In order to answer this question we need to look at what we know and what we want to know. Well, we want to know the distance (d) the ball travels. We already know a = 9.81 m/s2 and we know V1 = 15 m/s. We also know that at the apex the velocity is zero, so V2 can be set to zero. So now our formula looks like this: 1. 0 = V1 squared + 2ad 2. 0 = (15 m/s) squared + 2 (-9.81 m/s squared) x d Now if we rearrange to solve for d our formula looks like: = (19.62 m/s squared) x d = 225 m/s squared = d = 11.47 m The answer is yes! The ball will hit the ceiling as it will travel 11.47 m. Heres another similar problem: A ball is deflected vertically at 18 m/s and the ceiling height is 11 meters. Will the ball hit the ceiling? Factors affecting projectile motion We have discussed several factors that affect the movement (or acceleration) of an object. The factors that affect vertical acceleration are the mass of the object, the force (speed) of release and gravity. Horizontal acceleration is affected only by mass and force of release (application). Gravity is of course a factor but not in determining its horizontal component. But sometimes we want to throw objects e.g. discus, hammer, etc. and while these projectiles are influenced by force and mass, there are other factors that influence how far the projectile will travel. We generally recognize three other factors that influence how far a projectile will travel when a constant force is applied. They are: 1. Angle at which projectile is released. 2. The speed of release. 3. The height of release. The optimum angle of release to increase horizontal displacement is 45 °. Projectiles released at over or below this angle will not reach their greatest distance. Look at Table 1 to see how distance traveled varies with changing angles of release. You will see from table 1 that the optimum angle of release is 45 ° and after that the decrease in distance traveled is symmetrical as height compromises distance (I.e. follows the same pattern as increasing angle of release up to 45 °). The greater the speed of release the greater the distance a projectile will travel. This holds true simply because there is a greater acceleration force applied in the first place. Simply put, if you want to throw a ball further you need also to throw it harder. The greater the height of release the greater the distance a projectile will travel. If you consider field sports in athletics you will notice that most successful hammer, discus and javelin throwers are taller, giving the mecha nical advantage over shorter competitors in that event. If you were to throw a ball from the top of a building it would strike the ground much further away than it would if you were to throw it from standing on the ground. Table 1: Distance a Projectile travels at a constant speed and height of release with change in angle of release. (need the reference) Speed of release Release angle Distance Travelled 10m/s 10 3.49m 10m/s 20 6.55m 10m/s 30 8.83m 10m/s 40 10.04m 10m/s 45 10.19m 10m/s 50 1.04m If you have watched a discuss competition or a hammer throw you might notice that these athletes are quite tall (often over 1.9m). The reason for this is that these athletes have an advantage over their shorter counterparts as their angle of release is already several centimeters higher. Summary This chapter has provided a basic introduction to the concepts of speed, acceleration and velocity. We have also looked at how differentiating between these variables is important and sometimes difficult. Using some known constants, such as the accelerating force of gravity (9.81 m/s2) allows us to calculate and even predict the speeds, velocities and flight paths of selected projectiles. We have also discussed other factors that affect projectile motion such as height and speed of release. While this information is very important, it is a basic introduction as there are many other more complex factors affecting speed, acceleration and velocity. We did not talk about shape or design or, indeed materials which also play a role in the way particular objects react to forces. The factors are extremely important but for now are beyond the scope of this text. Following this section are additional problems for you to solve and practice. Review Problems Can you provide a one sentence definition for each of the follow terms? Distance Displacement Acceleration Velocity Speed Position Scalar Vector A ball rolls with an acceleration of -.5 m/s 2. If it stops after 7 seconds, what was its initial speed? A wheelchair marathoner has a speed of 5m/s after rolling down a small hill in 1.5sec. If the wheelchair underwent a constant acceleration of 3 m/s 2 during the descent, what was the marathoners speed at the top of the hill? A runner completes 6.5 laps of a 400m track in 12 mins (720 secs). He starts half way around the bend. Can you calculate the following? a. Distance covered: b. Displacement after 12 minutes: c. Runners average speed: d. Runners average pace: min/mile = A soccer ball is rolling across a field. At T = 0, the ball has an instantaneous velocity of 4 m/s. If acceleration occurs at a constant -0.3 m/s2 how long will it take to stop? A batter strikes a ground ball with an instantaneous velocity of 18m/s. If acceleration occurs at -0.7m/s2 how long will it take to stop?

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40 International Journal of Management Vol. 30 No. 1 March 2013 The Impact of Bank Board Composition, Top Management Equity Interest and Audit Committee Effectiveness on Top Management Transparency Udoayang Joseph Offiong University of Calabar, Nigeria Uket Eko Ewa Cross River University of Technology, Nigeria The aim of this study was to determine the impact of bank board composition, top management equity interest and audit committee effectiveness on top management transparency on the performance of Banks in Nigeria.Data were collected from thirteen Nigerian banks using a Four Point Scale Likert questionnaire and analyses using percentages and ratios. Multiple regressions were used in testing the hypotheses. The study revealed that top management equity interest influences the level of correct financial disclosures and transparency that Audit Committees are not effective and independent of management and members’ appointments are not based on integrity, competence and expert ise of individuals.The study concluded that forensic accounting practice if incorporated in the banking operations will improve top management transparency and good corporate governance in the Nigerian banking sector which ultimately will improve the performances of Nigerian Banks. Based on the findings, we recommend independence of bank’s audit committees as well as integrity, competence and expertise as pre-requisite for appointment as Audit Committee membership. IntroductionBusiness failures have an economic implication which is disastrous to the economy of any nation. In fact big investment frauds and trading scams have resulted in the loss of billions of dollars from gullible people. Nigeria is not an exception. There are various advanced fee frauds in Nigeria and other investment frauds that have bedeviled the Nigerian economy and the world. Bernard Ma doff, a former chairman of Nasdaq Exchange was arrested for running a $50 billion Ponzi scheme.It is alleged that his o peration is the largest ponzi scheme in history. (Nikhil, 2009). In Nigeria, we have experienced many failed banks and finance houses in the late 1980s and 1990s. Many of the banks chief Executives absconded abroad while some were tried due to their involvements in employee related frauds and money laundering scams. Nigeria has witnessed corruption in all facets of her polity and economy which includes the banking sector.Ajayi, (2005) as cited in Adegbaju and Olokoyo, (2008) maintained that banking sector reforms in Nigeria are driven by the need to deepen the financial sector and reposition the Nigerian economy for growth; to become integrated into the global financial structural design and evolve a banking sector that is consistent with regional integration requirements and international best practices. It also aimed at International Journal of ManagementVol. 30 No. 1 March 2013 41 addressing issues such as governance, risk management and operational inefficiencies which forensic accounting practices is geared towards achieving. After the appointment of Sanusi Lamido as Governor of the Central Bank of Nigeria, the Nigerian banking sector experienced turbulent crises as a result of the reforms introduced by him. Most banks that hitherto were adjudged liquid were declared insolvent.The management boards of many quoted banks were dissolved by the Central Bank of Nigeria and some top management staff were reported to the Economic and Financial Crime Commission for prosecution for fraud and mismanagement of funds and so constituting economic crimes. The Banks’ overall risk management was questionable. Against this background, the research is geared towards ascertaining the impact of bank board composition, top management equity interest and audit committee effectiveness on top management transparency.Theoretical Framework Fraud or intentional deception is a strategy to achieve a personal or organizational goal or satisfy a human need. A threat to survival or satisfy a need may cause one to choose either dishonest or honest means. The fraud triangle theory propounded by Donald Cressey states that every fraud has three things in common: (1) Pressure sometimes referred to as motivation and usually a â€Å"un-shareable need†; (2) Rationalization of personal ethics; and (3) Knowledge and opportunity to commit the crime.Pressure according to Singleton et al (2006) in their work on the fraud triangle theory stated that pressure or incentive or motivation refers to something that has happened in the fraudster’s personal life that creates a stressful need for funds and thus motivates him to steal. This motivation centers on some financial strain but it could be the symptoms of other types of pressures. Other types of pressures or motivations include; social and political survival (egocentric and ideological motives) and psychotic.Kenyon and Tilton (2006), Management or other employees may find themselves offered incentives or pl aced under pressure to commit fraud. They sighted as an example that when remuneration or advancement is significantly affected by individual, divisional or company performance, individuals may have an incentive to manipulate results or to put pressure on others to do so. Likewise, pressure may come from the unrealistic expectations from investors, banks or other sources of finance.They therefore stated that incentives or pressures may take a variety of forms within an organization. These include; bonuses or incentive pay representing a large portion of an employee or group’s compensation, triggers built into debt covenants tied to share price targets and levels, significant stock option awards throughout the organization but particularly to top management, and aggressive earnings-per-share and revenue targets set by top management and communicated to analysts, investment bankers, and other market participants, ith resultant pressure from these groups. Rationalization and att itude according to Kenyon and Tilton, (2006) in their write up on Potential Red Flags and Fraud Detection Techniques stated that some individuals are more prone than others to commit fraud. That all things being equal, the propensity to commit fraud depend on people ethical values as well as on their personal circumstances. 42 International Journal of Management Vol. 30 No. 1 March 2013 They asserted that ethical behavior is motivated both by a person’s character and by external factors.External factors include job insecurity such as during a downsizing or redundancy or a work environment that inspires resentment such as being passed over for promotion. Also external environment includes the tone at the top – the attitude of management toward fraud risk and management’s response to actual instances of fraud. They posited that when fraud has occurred in the past and management has not responded appropriately, others may conclude that the issue is not taken seriou sly and they can get away with it.Instances may exist that create opportunities for management or other staff to commit fraud. When such opportunities arise, according to Kenyon and Tilton, (2006), those who might not otherwise be inclined to behave dishonestly may be tempted to do so. They stated that absent or ineffective controls, lack of supervision or inadequate segregation of duties may provide such opportunities. Also according to Cressey’s research (i. e. , the Fraud Triangle), fraudsters always had the knowledge and opportunity to commit the fraud.Tommie and Singleton et al stated that the ‘Report To The Nation (RTTN) (2004) research carried out by Association of Certified Fraud Examiners showed that most employees and managers who commits fraud tend to have a long tenure with a company. A simple explanation deduced by the scholars is that employees and managers who have been around for years know quite well where the weaknesses are in the internal controls and have gained sufficient knowledge of how to commit the crime successfully.Skalak, Alas, Sellitto (2006) in their contribution ‘Fraud: An introduction’ in the book â€Å"A Guide to Forensic Accounting and Investigation† stated that, the increased size and impact of financial reporting scandals and the related loss of billion of dollars of shareholder value have rightly focused both public and regulatory attention on all aspects of financial reporting fraud and corporate governance.They postulated that some of the issues upsetting investors and regulators – for example, executive pay that could be considered by some to be excessive are in the nature of questionable judgments, but do not necessarily constitute fraud. On the other hand, there have been more than a few examples of willful deception directed toward the investing community via fabricated financial statements, and many of these actions are gradually being identified and punished.They stated that t he investing public may not always make a fine distinction between the outrageous and the fraudulent – between bad judgment and wrongdoing. However, they stated that professionals charged with the deterrence, discovery, investigation and remediation of these situations, a systematic and rigorous approach is essential. They therefore formulated what they called ‘Fraud Deterrence Cycle’ which they opined without an effective regimen of it, fraud is much likely to occur.They acknowledged that even with fraud deterrence regimen effectively in place, there remains a chance that fraud will occur. Thus absolute fraud prevention is a laudable but unobtainable goal. Fraud deterrence elements include establishment of corporate governance, implementation of transaction-level control processes often referred to as the system of internal accounting controls, retrospective examination of governance and control processes through audit examinations and International Journal of M anagement Vol. 30 No. 1 March 2013 43 investigation and remediation of suspected or alleged problems.Corporate governance is an entire culture that sets and monitors behavioral expectations intended to deter the fraudster. In order to execute effective governance, boards and management must effectively oversee a number of key business processes including strategy and operation planning, risk management, ethics and compliance, performance measurement and monitoring, mergers, acquisitions, and other transformational t ransactions, management evaluation, compensation, and succession planning, communication and reporting, governance dynamics.Transaction-level controls or system of internal accounting Controls: They are accounting and financial controls designed to help ensure that only valid, authorized, and legitimate transactions occur and to safeguard corporate assets from loss due to theft or other fraudulent activity.These procedures the authors stated are preventive because they m ay actively block or prevent a fraudulent transaction from occurring. Retrospective Examination: According to Skalak, Alas, Sellitto (2006), the first two elements of the Fraud Deterrence Cycle are the first line of defense against fraud and are designed to deter fraud from occurring in the first place.Oyejide, and Soyibo, (2001) in their paper â€Å"Corporate Governance in Nigeria† cited (Rwegasira, 2000) stated that Corporate governance, as a concept, can be viewed from at least two perspectives: a narrow one in which it is viewed merely as being concerned with the structures within which a corporate entity or enterprise receives its basic orientation and direction; and a broad perspective in which it is regarded as being the heart of both a market economy and a democratic society (Sullivan, 2000).The narrow view perceives corporate governance in terms of issues relating to shareholder protection, management control and the popular principal-agency problems of economic theo ry. In contrast, Sullivan (2000), a proponent of the broader perspective uses the examples of the resultant problems of the privatization crusade that has been sweeping through developing countries since the 1980s, and the transition economies of the former communist countries in the 1990s, that issues of institutional, legal and capacity building as well as the rule of law, are at the very heart of corporate governance.Hamid, (2009) in his article ‘The impact of the Composition of Audit Committee on organizational and physical controls of Banks in Nigeria’ stated that there is no generally accepted definition of corporate governance which enjoys a consensus of opinion in all settings and countries of the world. That the concept is defined and understood differently in different parts of the world depending on the relative powers of the owners, managers and providers of capital.Klapper and Love (2002) as cited by Hamid, suggested four components of an effective Corporat e Governance; Board Composition, Board Size, Power Separation and Audit Committee composition. In its preface on the Code of Corporate Governance in Nigeria document, the Securities and Exchange Commission (SEC) in collaboration with the Corporate Affairs Commission stated as follows: †¦ Long before the highly publicized corporate scandals and failures worldwide, the global community has shown increasing concern on the issues of corporate 44International Journal of Management Vol. 30 No. 1 March 2013 governance. The reason for this trend is not far to seek. There is growing consensus that corporate governance, which has been defined as the way and manner in which the affairs of companies are conducted by those charged with the responsibility, has a positive link to national growth and development. The Commission further stated that the importance of effective corporate governance to corporate and economic performance cannot be over-emphasised in today’s global market pla ce.Sir Adrian Cadbury Committee set up in May 1991 in its report â€Å"Report of the Committee on the Financial Aspects of Corporate Governance† on 1 December 1992 in an effort to stem the financial scandals and generally improve corporate governance of United Kingdom companies gave rise to accompanying Code of Best Practice which was adopted by the London Stock Exchange on 30 June 1993 and proposed a system of self regulation by listed companies.Ramaswamy, (2005) further stated that the failure of the corporate communication structure has made the financial community realize that there is a great need for skilled professionals that can identify, expose and prevent weaknesses in three key areas: Poor corporate governance, flawed internal controls and fraudulent financial statements.The author further said the recent corporate scandals came as a shock not just because of the enormity of failures like the Enron, Adelphia communications, WorldCom, Lehman Brothers, Stamford Group and AIG in the US, Cadbury in Nigeria and Parmalat in Italy, but because of the discovery that questionable accounting practice was far more insidious and widespread than previously envisioned. A definite link between these accounting failures and poor corporate governance is thus beginning to emerge.According to Ramaswamy (2005), presently an increasing number of researchers are finding that poor corporate governance is a leading factor in poor performance, manipulated financial reports and unhappy stakeholder. In their research on corporate governance and bank performance in the US, Spong, and Sullivan, (2007) stated that individuals with much of their wealth concentrated in a bank are likely to have a strong incentive to put forth greater effort and also to be more careful in the risks they choose to take than managers with significant motivations and financial incentives.They asserted that the separation between management and ownership in financial theory is referred to as pri ncipal-agent problem which may lead hired managers to maximize their own utility rather than that of the firm. Glassman and Rhoades (1980) compared financial institutions controlled by their owners with those controlled by managers and found that the owner-controlled institutions had higher earnings. Allen and Cebenoyan (1991) found that banking holding companies were more likely to make acquisitions that added to firm value when they had high inside stock ownership and more concentrated ownership.Cole and Mehran (1996) discovered higher stock returns at thrifts that had either had a large inside shareholder or a large outside shareholder. In Nigeria in the contrary, Orogun, (2009) citing Adedeji stated that bank failures in Nigeria are attributed to inadequate capital base, fraudulent, self serving and corrupt practices of the owners and managers, meddlesome interference of board members in the day to day running of the institution and regulatory laxity. On the application of Audit Committees as components of good International Journal of Management Vol. 0 No. 1 March 2013 45 corporate governance in Nigeria, Hamid (2009) citing Wilson (2007) stated that Nigeria Deposit Insurance Corporation (NDIC) Act of 1988, the Central Bank of Nigeria (CBN) Act of 1991, the various prudential guidelines issued by the Central Bank of Nigeria, the listing requirements of the Nigeria Stock Exchange (NSE) and the Securities and Exchange Commission (SEC) rules and Securities and Exchange Commission code of corporate governance 2003, the Central Bank of Nigeria code of corporate governance for banks 2006 must be abided by banks.Hamid (2009) in his research published and titled, ‘The impact of the composition of audit committee on organizational and physical controls of banks in Nigeria’ observed that a number of banks did not adhere to the composition requirement for good corporate governance in the Banks and thus affects the quality of control mechanisms that are i nstituted to safeguard operations in the banking industry. Also the study revealed that unrestricted appointments of executive directors on audit committees decreased the monitoring provided by the committees and it’s effectiveness in checking management scandal and sustaining the effectiveness of ccounting and internal control systems. The study also revealed that the composition of audit committees have an impact on physical control of banks in Nigeria. This result is consistent with earlier findings by Uzun, Szewezyk and Varma (2004) which indicated that a higher degree of independence of the audit committee is associated with a higher control thus lower likelihood of corporate fraud. Transparency and accountability has been a hot debate in the management of businesses and governance all over the world. In fact it is a barometer for measuring business competitiveness among nation states.According to Oladoyin,, Elumilade, and Ashaolu, (2005), the issue of transparency and a ccountability in financial institutions is one that cannot be readily glossed over. That transparency and accountability constitute pivotal features of any respectable public official or professional practitioner. In recent years, there has been great concern on the management of banks’ assets and liabilities because of large scale financial distress. Adam,(2009). The banking sector has been singled out for the special protection because of the vital role banks play in an economy.Bank supervision entails not only the enforcement of rules and regulations, but also judgments concerning the soundness of bank assets, its capital adequacy and management. Volcker,(1992). In Nigeria, the rising cases of bank distress have also become a major source of concern for policy makers. McNamara, C (2009) stated that performance management is a relatively new concept to the field of management. That performance management reminds us that being busy is not the same as producing results. It re minds us that training, strong commitment and lots of hard work alone are not results.That the major contribution of performance management is its focus on achieving results — useful products and services for customers inside and outside the organization. Despite the recent attention to achieving maximum performance, McNamara (2009) stated that there is no standard interpretation of what 46 International Journal of Management Vol. 30 No. 1 March 2013 that means or what it takes to get it. However having stated what people are suggesting that it takes for organizations to achieve maximum performance he stated that, we should be aware of the various views and be able to choose our own.The efficiency and competitiveness of financial institutions cannot easily be measured, since their products and services are of an intangible nature. Idialu, and Yomere, in their article â€Å"Stochastic frontier analysis of the efficiency of Nigerian Banks† cited Berger, Hunter and Timme (1993) as defining efficiency as the ratio of the minimum costs that could have been expended to produce a given output bundle to the actual costs expended. Arshadi and Lawrence (1987) on the other hand, measures bank performance using normal correlation analysis.Srinivane (2009) capsulate that banks are exposed to credit risk, liquidity risk, interest risk, market risk, operational risk and management/ ownership risk. He stated that it is the credit risk which stands out as the most dreaded one. Considering the Nigerian banking history and customers attitude to credit obligations, this is the most dreaded risk in Nigeria. Though often associated with lending, credit risk arises whenever a party enters into an obligation to make payment or deliver value to the bank.Srinivani (2009). The nature and extent of credit risk, therefore, depend on the quality of loan assets and soundness of investments. Based on the income, expenditure, net interest income and capital adequacy one can comm ent on the profitability and the long run sustenance of the bank. Research Methodology The study employed the survey research method using the technique of interview to complement the questionnaire administration and review of documentary sources.The questionnaire was structured in a four point likert scale model where strongly agreed was assigned 4 points, agreed assigned 3 points, disagree assigned 2 points and strongly disagreed assigned 1 point. Scope of Research Area Thirteen publicly quoted commercial banks were selected as the study population from the twenty four commercial banks operating in Nigeria. The selection covers both the first generation Banks, second generation Banks and Banks that emerged from mergers of more than one bank during the recent bank consolidation in Nigeria. Their choices are premeditated on their size and their banking coverage.Model Specification To examine the impact of bank board composition, top management equity interest and audit committee eff ectiveness on top management transparency in the Nigerian banking sector, hypothesis formulated was developed into models and was subjected to empirical test using multiple regression analysis, percentages comparison and ratio analysis. y = ? 0 + ? 1x 1+ ? 2Ãâ€"2 + †¦+ ? nxk +? ijk Where ? 0 = Regression Constant and ? 1, ? 2, ? 3 †¦ ? n are = regression coefficients Where ? 0 and ? 1 are obtained by solving simultaneously the equations: International Journal of Management Vol. 30 No. 1 March 2013 47 y = ? 0N+ ? 1? X ?XY = ? ? X + ? ?X2 0 1 Where y = Dependent variable, x = Independent variables Estimation and validation To determine the use-ability of the questionnaire on the Impact of Bank Board Composition, Top Management Equity Interest and Audit Committee Effectiveness on Top Management Transparency in the Nigerian banking sector, the questionnaire was built on a four point Likert scale on one hundred and forty eight respondents. To determine the use-ability, item-te st correlation coefficient were computed. All item-test correlation lie in the range r=0. 6  ±0. 1. They were considered significant and useable.Analysis of Data Table 1 shows that 50(34%) respondents strongly agreed that their top management equity interest in their banks influences their level of financial disclosure. 46(31%) respondents also agreed that their top management equity interest in their banks influences their level of financial disclosure while 52(35%) respondents strongly disagreed that their top management equity interest in the bank influences their level of financial disclosure. Table 1. Top Management transparency, Banks Board composition, Top Management equity interest and Audit Committee effectiveness Research Question Whether top anagement equity interest in the Bank influence her level of financial disclosures. Whether Audit Committees are effective, efficient and independent of management. Whether the composition of Bank boards is based on director’ s individual integrity, knowledge of industry and competence high? Whether top management is transparent in her decision making? Opinion of Respondents Strongly (%) Agreed (%) Disagreed (%) Strongly (%) Total Agreed disagreed 50 34% 46 31% 52 35% 0% 148 0 0% 50 34% 98 66% 0% 148 4 3% 48 32% 96 65% 0% 148 0 0% 35 24% 113 76% Source: Data from questionnaire analysis based on responses 0% 0% 148 48International Journal of Management Vol. 30 No. 1 March 2013 In a related matter, 35(24%) respondents agreed that their top management is transparent in her decision making process as it affects the bank and their personal interests. 113(76%) respondents however disagreed that their top management is transparent in her decision making process as it affects the bank and their personal interests. 50(34%) respondents agreed that their banks audit committees are effective, efficient and independent of management while 98(66%) respondents disagreed that their banks audit committees are effective, efficient and independent of management.Also, 4(3%) respondents strongly agreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. 48(32%) respondents also agreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. However, 96(65%) respondents disagreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. HypothesisNull (N0): Top management transparency does not depend significantly on Bank board composition, top management equity interest and audit committee effectiveness. Alternate (N1): Top management transparency depends significantly on Bank board composition, top management equity interest and audit committee effectiveness. Let y = represent dependent variable and Let x1-3 = represent independent variables Variables in the Hypothesis Dependent Variable (y) = Top management transparency Independent variable (x1) = Top management equity interest. Independent variable (x2) = Audit Committee effectiveness Independent variable (x3) Bank board composition To test the hypotheses, multiple regression analysis was used with top management transparency variable as the dependent variable and bank board composition, top management equity interest and audit committee effectiveness as independent variables. The means are not equal, at least among the predictor variables suggesting that they may not have the same predictive ability. The standard deviation though small gives us the assurance that there is variation in the variables as we move from bank to bank as reflected in table 2. The inter-variable correlations were computed via the Pearson product moment formulae.These correlation coefficients are given in tabl e 3. From table 3, we observed that the three independent variables correlates significantly International Journal of Management Vol. 30 No. 1 March 2013 49 with the dependent variable (first row and column) since the associated probabilities are all less than the chosen level of significance. The inter correlations among the independent variables are also significant. Though this phenomenon is desirable in a multiple regression analysis, it validates our claim that they are all elements of the one variable called good corporate governance in forensic accounting practice.The significance of their correlation with the dependent variable suggests that they may be significant predictors of top management transparency. To test the significance of their predictive ability collectively, the prediction model parameters were estimated and tested for significance using the F-ratio test. The results are presented in table 3. From table 4, the estimated F-value (77. 233) is greater than the cr itical F-value (2. 600) with 3,144 degrees of freedom and at 0. 05 levels. Also, the probability associated with the observed F-value (0. 000) is less than the chosen level of significance.Consequently the null hypothesis is rejected in favor of the alternative. This means that top management transparency depends significantly on top management equity interest, audit committee effectiveness and bank board composition as elements of good corporate governance in forensic accounting practice. The R-squared value of 0. 617 and its adjusted form of 0. 609 together indicate that between 60. 9% and 61. 7% of the total variation in top management transparency is accounted for by top management equity interest, audit committee effectiveness and bank board composition with a standard error of estimate of 0. 67. Table 2. Mean and standard deviation of the four variables Variable Top management transparency Top management equity interest Bank Boards Composition Audit Committee effectiveness Mea n 2. 237 2. 987 2. 378 2. 338 Standard deviation 0. 426 0. 833 0. 540 0. 475 Source: Data from questionnaire analysis based on responses Table 3. Inter correlation among Top Management transparency, Management equity interest, Board composition and Audit Committee effectiveness. Variable Y X1 X2 X3 Y 1. 000 0. 680* 0. 779* 0. 762* X1 0. 680* 1. 000 0. 872* 0. 829* X2 0. 779* 0. 872* 1. 00 0. 932* *Significant at 0. 05 level, p < 0. 05 Y = Top management transparency X1 = Top management equity interest. X2 = Audit Committee effectiveness X3 = Bank board composition Source: Data from questionnaire analysis based on responses X3 0. 762* 0. 829* 0. 932* 1. 000 50 International Journal of Management Vol. 30 No. 1 March 2013 The relative contribution of each of the independent variables to the prediction of top management transparency is estimated as regression coefficients and tested for significance using the t-test. Table 5 is summary of the results.From the table, the computed t-value for the regression constant (5. 336) and audit committee effectiveness (3. 320) are greater than the critical t-value (1. 976). Their associated probabilities (0. 000 and 0. 001) for the regression constant and audit committee effectiveness respectively are less than the chosen level of significance. This means these are the significant contributors to the prediction of top management transparency. The contribution of the other two variables: top management equity interest and bank board composition do not contribute significantly to the prediction of top management transparency.All the same, the obtained prediction model is: y= 0. 616 – 0. 009Ãâ€"1 + 0. 487Ãâ€"2 + 0. 215Ãâ€"3 Where y= x1 = x2 = x3 = Top management transparency Top management equity interest Audit Committee effectiveness Bank Board Composition. Table 4. Model summary and ANOVA for the prediction of top management transparency. R R-Square 0. 785 Source of variation Regression Residual Total 0. 617 Sum of S quares 16. 480 10. 243 26. 723 Adj. R-Square 0. 609 Df. 3 144 147 Std Error 0. 267 Mean Square 5. 493 0. 071 R. Square Change 0. 617 F Sig. 77. 233* 0. 000 * Sig. at 0. 05 level. F(3,144) = 2. 600Source: Data from questionnaire analysis based on responses Table 5. Regression constant and coefficients for the prediction of top management transparency. Variable Constant Top Management equity Audit effectiveness Bank Board Composition Un-standardized Coefficients B Std Error 0. 616 0. 115 -0. 009 0. 054 0. 487 0. 147 0. 215 0. 113 Standard Coefficients Beta * Significant at 0. 05; p < 0. 05. Source: Data from questionnaire analysis based on responses -0. 02 0. 542 0. 272 T Sig. 5. 336* -0. 172 3. 320* 1. 903 0. 000 0. 864 0. 001 0. 059 International Journal of ManagementVol. 30 No. 1 March 2013 51 Findings The study revealed that top management equity interest in the banks influences the level of correct financial disclosures of the banks and their level of transparency. This ran contr ary to recent research findings in the United States where it was revealed that individuals with much of their wealth concentrated in a bank are likely to have a strong incentive to put forth greater effort and also to be more careful in the risk they choose to take. Audit Committees are not effective, efficient and independent of management of the banks.Likewise, the appointment of the committee members is not based on integrity, competence and expertise of candidates. Conclusions The Nigerian Banking sector which constitutes over 70% of volume trading in the past four years being the most active sector in the capital market will strive for better if the issue of good corporate governance and ethical conduct by bank directors and management is addressed. The study therefore recommended that the composition of banks audit committees should be based on integrity, competence and knowledge or expertise of individuals and it should be independent of management.Those banks should have as one of their reporting requirements a statement on compliance to good corporate governance. References Ademola, T O and Soyibo A (2001), Corporate governance in Nigeria. Paper presented at conference of Corporate Governance, Accra, Ghana. 20-30 Adegbaju, A. A and Olokoyo, F. O (2008), Recapitalization and banks’ performance: A Case study of Nigerian Banks, African Economic and Business Review, Vol. 6 No. 1 Ajayi, M. (2005), Banking sector reforms and bank Consolidation: conceptual framework, Bullion, Vol. 29. No 2 Anthony, M O, Elumilade, D. O. nd Ashaolu, T. O. (2005), Transparency, accountability and ethical violations in the financial institutions in Nigeria. Journal of Social Sciences, 11(1):21-28. Allen, L. and Cebenoyan, A. S. (1991), ‘Bank acquisitions and ownership structure: theory and evidence,’ Journal of Banking and Finance, 15: 425-48 Berger, W. C, Hunter and Timme, S (1993), â€Å"Efficiency of financial institutions: A review and preview of resea rch past, present and future†, Journal of Banking and Finance, Vol. 17, 221-249. Central Bank of Nigeria-CBN (2006), Code of corporate governance for banks, From www. enbank. org 52 International Journal of Management Vol. 30 No. 1 March 2013 Cole, R. A. and Mehran, H (1996), ‘The effect of changes in ownership structure on performance: evidence from the thrift industry’, Board of Governors of the Federal Reserve System, Finance and Economic Discussion Series 96-6. Crumbley, D. L (2008), What is forensic accounting? Journal of Forensic Accounting, R. T. Edwards, Inc. An International Scholarly Publisher. Crumbley, D L (2003), Forensic accounting: The evidentiary nature of accounting data, Journal of Forensic Accounting, R.T. Edwards, Inc. An International Scholarly Publisher. Glassman, C. A and Rhoades S. A. (1980), ‘Owner vs manager control effects on bank performance’, The Review of Economics and Statistics, 62: 263-70. Hamid, K. T (2009), The impac t of the composition of audit committee on organizational and physical controls of banks in Nigeria, Nigeria Research Journal of Accountancy, Vol. 1 No 1 Hamid, K. T (2008), An assessment of the relationship between corporate governance and internal control system in the Nigerian banking industry. PhD.Accounting Thesis submitted to the Department of Accounting, BUK, Kano (Unpublished) Idialu, Jeremiah Uwaifo and Yomere, Gabriel O (2010), â€Å"Stochastic frontier analysis of the efficiency of Nigerian banks† Indian Journal of Economics and Business Kenyon, W and Tilton, P. D (2006) Potential red flags and fraud detection techniques, A Guide to Forensic Accounting Investigation, (First Edition), John Wiley & Sons, Inc, New Jersey. Klapper, L. F. and Love, I. (2002), Corporate governance, investor protection and performance in emerging markets, Journal of Corporate Finance, 195. p 1-26 Nikhil, P (2009). The world’s biggest frauds. networking with anti fraud professionals , Indiaforensic Antifraud Forum. Orogun, W. (2009), Bank distress in history, burningpot. com. Ramaswamy, V (2005), Corporate governance and the forensic accountant, The CPA Journal. From http//www. nysscpa. org/cpajournal/2005/305/essentials/ p68. htm Sheridan, L, Jones, J and Marston C(2006), Corporate governance codes and the supply of corporate information in the UK. Journal compilation  © 2006 Blackwell Publishing Ltd, 9600 Garsington Road, Oxford, UK Singleton T W , Bologna, G. J and Lindquist, R.J and Singleton A J (2006), Fraud auditing and forensic accounting (Third Edition), John Wiley & Sons, Inc, New Jersey. Skalak, S. L, Alas, M. A and Sellitto, G (2006), Fraud: an introduction, A Guide to Forensic Accounting Investigation (First Edition), John Wiley & Sons, Inc, New Jersey. Spong, K R and Sullivan R. J. (2007). Corporate governance and bank performance, Social Science Research Network. Uzun, H. , Szewezyk, S. H. and Varma, R. (2004), Board composition and corporate f raud, Financial Analysts Journal, 60(3), 33-43 International Journal of Management Vol. 30 No. 1 March 2013 3 Wilson, I. (2007), Regulatory and institutional challenges of corporate governace in Nigeria post consolidation. Nigerian Economic Summit Group (NESG) Economic Indicators, April-June, Vol. 12, No 2. Contact email addresses: [email  protected] com [email  protected] com Copyright of International Journal of Management is the property of International Journal of Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.

Dirty Facts About Black History Month Essay Topics Revealed

Dirty Facts About Black History Month Essay Topics Revealed The Benefits of Black History Month Essay Topics Several have questioned the demand for a month dedicated exclusively to black history and this is sometimes answered quite simply, since it is needed. A person's story, and a historical story, can likewise be told through art. Do not increase your probability of being discontinued from your studies due to trusting people who cannot even aid with choosing history essay topics for high school students. Occasionally it seems like they don't get the honor that's due, and someone else receives the credit. And if you're searching for more Black History month ideas, take a look at our free posters here. Writing an essay on this important topic is a significant way for students to find out more about a number of the incredible individuals who took action and helped to really make a difference in Canadian history. He believes that each and every person ought to have the chance to finish their education pursuit that will boost their future career opportunities. Have students take an extraordinary journey through Africa and solve an enjoyable mystery with the famed Anansi the Spider. Whether your papers are about Canadian history essay topics or another topic, you're still guaranteed of premium quality. Even in case you have good history essay topics and the ideal ideas in mind, but you're not focused on writing, you may wind up having a low-quality paper. In general, you should easily be in a position to get the ideal essay topic about Black History. As a result, if your argumentativ e history essay topics aren't handled satisfactorily, you're absolutely free to request corrections. The introduction should supply a synopsis of the paper. If you see yourself in a book, you will be more inclined to pick this up. These foldable books are so simple to use. It is possible to browse their remarkable collection on the internet by topic, date, or place. If you like it is possible to look online and find one which you like. Show this video to provide a succinct summary of the period. Just make sure it is something which you require, not just something that you want in the brief term. If you are thinking about purchasing an item you will still have next calendar year, look at pulling out the card but you need to be careful. A Black man goes to find an apartment after calling the landlord to make sure it was still offered. Thus, start looking for something which is comfortable but also something which meets your style. Choosing Black History Month Essay Topics When reading through such materials, it's important to take note of the crucial points which you would utilize to support your argument. Doing something is much better than doing nothing, even if you've got to modify your curriculum. Because of this, we don't wish to overburd en you financially. Woods is often known as the black Edison, which I think is truly a shame. The purpose is to get mainstream'' America to understand that there's still much more to be done to get rid of the crimes that were perpetrated and perpetuated against so-called minorities within this democracy. Anyway, adequate research and knowing of the material also play an essential role in writing an excellent essay. Now, there's a much higher intellectual expectation than simply paraphrasing a couple of authoritative sources. There ought to be a very clear distinction between the content in the debut, in the principal body, and in the conclusion. To begin with, the paper is passed through Copyscape application to make sure that it isn't plagiarized. Anyway, you might not have a dependable supply of income for a student. Otherwise, all of the research you have done will go to waste if you can't describe it comprehensively. So far as the students are involved, writing a research paper is among the toughest and frustrating endeavor in their opinion. Ideas, Formulas and S hortcuts for Black History Month Essay Topics Results are announced the subsequent February. However, in the event the paper fails to fulfill your requirements, you're permitted to request a refund. Editors then proofread it to make sure it follows all of the formatting requirements expected. Furthermore, you get unlimited revisions. Whatever They Told You About Black History Month Essay Topics Is Dead Wrong...And Here's Why The end result was outstanding. If that's the case, list some situations in which one ought to be demonstrated. All individuals have a distinctive story, but all stories, like all individuals, have several things in common. Tell about the scenario. Here are a few of my beloved Ruby Bridges activities for children. Years prior to a grown black man would be regarded as as a guy and not a boy. Others might say that it's merely a month, no different from the rest of the eleven. For the subsequent four decades, my students read poems including Paul Lau rence Dunbar's We Wear the Mask to comprehend the idea of double consciousness.

Analysis Of The Book The Devil - 1080 Words

(Part the Third: Almost The End) THE DEVIL IS IN THE SUBJECTIVELY OBJECTIVE DETAILS When The Devil Went Down to Georgia - looking to steal a soul, I found that I preferred the fancy fiddle playing of Satan over the more mundane instrumental performed by Johnny! While considered an unpardonable sin in Southern circles, this unabashedly conceited and conceded musical bias on my part is my first consciously remembered lesson in subjectivity. Although unquestionably ruining the general narrative of the song by the Charlie Daniels Band, give the golden fiddle playing Devil his due, everything ultimately boils down to a case of subjective opinion. So choose your side: Tea or Coffee; Diamond or Cubic Zirconia; Serving in Heaven vs. Ruling†¦show more content†¦And similar to one’s musical preferences, taste in all its forms is a subjective choice and doubly so with hors d’œuvres. Nevertheless, my grape leaf, flat bread, and tabouli salad devouring Father nonetheless married my Mother, even after learning of her Polynesian palate’s pr edilection for fresh fish eyes, sea cucumber intestines, and sea urchin roe. Moreover, to continue feeding her insatiable seafood habit, he regularly and repeatedly dove deep, down to the ocean’s black sandy fickle bottom, to retrieve for her bà ªche-de-mer and sharp-spined sea urchin - all the while vainly eyeballing her shapely, round okole! As a Lebanese-American, the culturally dominant American side of my Father pronounces these tempting cutlery free treats â€Å"Horsey-Derves. Whereas the more aesthetically sensitive Lebanese half calls them â€Å"moqabbelat† or (مقØ ¨Ã™â€žÃ˜ §Ã˜ ª), an Arabic term meaning: things which make one accept what is to come. Fundamentally, I question whether he could have ever anticipated the unabridged consequences and repercussions of marrying a Tongan or she of marrying a Palangi, just as Kenyon Admissions may not yet entirely appreciate what I bring to their table! Nor could I have fully foreseen the bellyaching anim us of my aged French teacher and her haughty disdain for the superfluous use of the unappetizing, English plural form of hors d’œuvres, - since in the French spelling the singular and the plural forms areShow MoreRelatedAnalysis Of The Book The Devil Of The White City Essay1331 Words   |  6 PagesHaley Triplett Tyler Johnson World History 25 November 2016 The Devil in the White City Non-Fiction Book Report That night that the Titanic sinks, on board the Olympic on April 12, 1912, Daniel Hudson Burnham search mindfully for quite a while at his years arranging the Chicago World s Fair of 1893, held to respect the 400th commemoration of Columbus disclosure of America. In 1890, Chicago is a quickly developing city and needing to substantiate itself something particularly to the moreRead MoreAnalysis Of The Book On The Devil s Court 1615 Words   |  7 Pages201 pages Fiction By Seth Hughes 6th Period October 2, 2015 The book I read was On the Devil’s Court written by Carl Deuker. This story was copyrighted in 1988, has 201 pages and is a work of basketball fiction. After reading Dr. Faustus, Joe questions whether selling his soul to the devil would be such a bad thing. One evening while secretly practicing in a condemned building, Joe makes a deal with the devil to play 24 awesome games and be the star of the team. Suddenly, he finds himselfRead MoreAnalysis Of The Book The Devil Of The White City 1851 Words   |  8 PagesThe Intrigue of Chaos Part 1: The Devil in the White City is a true crime novel that takes place during the building, during, and aftermath of the 1893 Chicago World’s Fair. 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Everything revolves around snakes in this story, Slytherin, Voldemort snakes that is one of the horcruxes which is very special , and Voldemort himself he looks like a snake. â€Å"While the serpents in theRead MoreAnalysis Of The Book The Devil On The Shape Of A Woman By Carol Karlsen Essay1637 Words   |  7 PagesConversely, Carol Karlsen who was a Professor of History and Women’s Studies at the University of Michigan had a different take on the trials. Karlsen wrote The Devil in the Shape of a Woman: Witchcraft in Colonial New England in 1987, a book examining the role of women in the Salem Witch Trials. Karlsen was â€Å"concerned with the meaning of witchcraft for New England’s first settlers†¦ and why most witches in early American society were women.† Karlsen obviously felt that there was a disparity ofRead MoreAnalysis Of The Book Young Goodman Brown And The Devil And Tom Walker 1219 Words   |  5 PagesFaith. On the other hand, Irving’s, â€Å"The Devil and Tom Walker† is about an individual who lets his greed and selfishness take charge of him. T om Walker, a greedy man, attempts to make a deal with a devil. Tom seeks wealth and in return the devil asks for his soul. In both stories, the authors express their feelings and views about staying away from indulgence and sin. In spite of all the difference among Hawthorne’s, â€Å"Young Goodman Brown† and Irving’s, â€Å"The Devil and Tom Walker,† they share salient similaritiesRead MoreAnalysis Of The Book Maris Stella s The Devil Wears Prada 1752 Words   |  8 Pages Business Studies Film Review Maris Stella School By: Kenda Lang Released: June 30th 2006 Directed by: David Frankel Adaption of: The Devil Wears Prada the novel Lauren Weisberger: Story line and novelist Screenplay: Aline Brosh McKenna Genre: Drama/Romantic film Film Duration: 1hour 50minutes Lead Actors: Anne Hathaway Meryl Streep Emily Blunt Stanley Tucci Contents page: Cover Page- Read MoreAnalysis Of The Book The Devil Of The White City : Murder, Magic, And Madness At The Fair2200 Words   |  9 Pagestogether in the turbulent and chaotic environment of Chicago in the late 1800’s. The Devil in the White City: Murder, Magic, and Madness at the Fair That Changed America by Erik Larson is a Non-Fiction book, but it gives essential information necessary to understand where the concepts of architectural design and the depraved mind of serial killers began in the U.S.. The book reviews help illuminate the highlights of the book and the balance between good and evil. H.H. Holmes is considered America’s firstRead MoreSummary Of Erik Larson s The Devil s The Red Devil And Where Is The White City1176 Words   |  5 PagesLarson s 2003 book â€Å"The Devil in the White City†, including a summary, an analysis of the book s structure, and a discussion of the real-life individuals and events at the heart of the story. !!!Who s the Devil, and Where is the White City? When Leonardo DiCaprio and Martin Scorsese team up to make a big-budget movie based on your book, you know you ve arrived. This doesn t happen to most nonfiction authors, but it s happening to Erik Larson, best known for his 2003 book The Devil in the WhiteRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1422 Words   |  6 PagesThe Scarlet Letter, â€Å"Young Goodman Brown,† â€Å"The Minister’s Black Veil† and an abundant array of other books and short stories. The stories that are mentioned contain a copious amount of symbolism throughout the entirety of each book. All the stories that he ever wrote have an underlying meaning and the symbolism was hidden within in the names, characters, places, and actions that happened in the books and helped the readers to have a greater understanding about the Puritan lifestyle and the Bible.