University Psychology

Travel to most city websites around the net and you’ll be surprised by how many purport to have more restaurants per capita than anywhere else. This is claimed by San Francisco; Madison, Wisconsin; Washington DC; and Shreveport, Louisiana. At least Canadian cities stake the same claim.

So which cities do have a legitimate claim to the title of “Most Restaurants Per Capita?” The National Restaurant Association (NRA) does publish a list of restaurants per capita per state. According to the Association, California has by far the most restaurants with a staggering 87,225 dining establishments. New York State comes in at a paltry 58,027. The top five is rounded out by Texas (53,631), Florida (41,901) Pennsylvania (31,466).

In terms of per capita per state, Washington DC tops the list according to NRA. The US capital region boosts some 0.4 restaurants per 100 people. Second is, surprisingly, Montana at .354 restaurants per 100 people. Rounding out the NRA’s top five are Rhode Island (0.304 per 100) Vermont (.303 per 100) New York (.301 per 100). If you are a little hungry you might want avoid the three states with the fewest restaurants Mississippi, Kentucky and Utah.

In terms of North American cities, it is a little harder to ascertain who can claim the title of city with most restaurants per capita.

Here are ten cities with more than 100,000 people that have made the claim. But who has the real claim? Who offers the cuisine searcher or just plain hungry shopper the most choice? Who can claim the title of The Restaurant City.

The city of San Francisco is a city of 744,230 people and claims to have 2,662 restaurants within the city boundaries. There is no doubt that the standard of restaurants in the city of the bay is exceptional. If you just include San Francisco properly your density is 279 people per restaurant. But because costs of housing the number of people living in the city proper has declined while the number of businesses including restaurants, San Francisco is a distorted number. If you count the metro area, the number of restaurants climbs to 4,300 restaurants (we won’t include hundreds more in the nearby wine country of Napa and Sonoma). If you consider the metro area population of 7,168,176 and divide by 4,300 you get a per capita density of 1,667 people per restaurant.

Winnipeg is a city on the edge of the Canadian prairies that boasts a broad cross section of immigrant communities all of whom have their local ethnic cuisines. If you want French toast for breakfast, perogies and sauerkraut for lunch , and Vietnamese imperial rolls for dinner then this is the place to come. This city regularly claims to have more restaurants per capita than any other city. Some websites claim the city has 900 restaurants but in reality there are just 478. With a population of 619,544 Winnipeg can claim only one restaurant per 1,296 snow-bound Canadian.

Victoria. This city on Vancouver Island and capital city of British Columbia, Canada regularly makes the claim that it has the “second highest number of restaurants per capita,” which is perhaps clever psychology as the city has never indicted which is top. With a population of 335,000 the city claims to have 265 Italian, French, Greek, East Indian, Vegetarian, German, Dutch, Mexican, Chinese, Japanese, Vietnamese, and Thai eateries. That means Victoria has a restaurant per 1,264 people. But with its spectacular location halfway between Vancouver and Seattle, you’d hardly care if its claim is a little off.

In New York City no one cooks at home and by the time you’ve heard of a restaurant it has probably closed. Restaurants open and close with alarming alacrity in the Big Apple. On average, the city of New York can claim 6,650 dining places from the chic Lespinasse to the greasiest corner diner — the most restaurants in any one place on the continent. Yet with 8,168,338 people, New York can only claim to have 1, 228 people per restaurant. It might seem that every second building in New York is a restaurant but they have to cater to a lot of vertically housed residents. That explains why it is hard to find a table some nights.

The one Canadian city that can make a great claim to have the most restaurants per capita is Montreal in the province of Quebec. With just over 5,000 restaurants in the metro island area, is appears there are at least one restaurant on every street corner. With its diverse immigrant population and French majority, the city has every type of cuisine available from Lebanese to continental French to native Canadian. Some 3,720,000 Quebecois live in the metro area making Montreal the second largest French speaking city in the world. Giving it a restaurant per capita number of 744.

When you leave Austin you enter Texas so the saying goes. This funky city in central Texas has 1,088 eating places to enhance its reputation as Music City USA. That list includes 128 establishments in or around the University of Texas alone. Austin’s burgeoning population is currently 690, 252 making their people to restaurant ratio 634.

Louisville, home to the Kentucky Derby, is a small city of just over half a million people. Pap John’s Pizza and Yum Brands, the parent company of A&W, KFC, Pizza Hut and Taco Bell, both make Louisville their corporate home so it is not surprising that that this city on the Ohio River has 1,089 restaurants. That makes for 510 people per restaurant.

Madison owns the rights to the title of “city with the most restaurants per capita” and the capital makes the claim throughout its literature. However, pining down the actual number of restaurants is pretty hard. The best list available points to 437 restaurants that caters to 221,551 people in the Wisconsin city. But that makes for only 506 people for each restaurant. Good for only third on this list.

Wichita, Kansas is not usually a city that leaps to mind when one thinks of cuisine. But with an ethnically diverse work force, the largest city in Kansas has a reputation for cultural diversity and is located in the breadbasket of America. The 739 restaurants in town have only to cater to 360, 715 people. That translates into 488 people per restaurant, good for second on our list.

Dallas. This Lone Star State city has a population of 1,250,950 and a selection of restaurants that add up to 2,666. While the city is known for its BBQ and steak houses there is a surprising mix of great eateries from chic to basic. That means every restaurant, fast food place and steak house in Texas’ third largest city can boast an potential pool of just 469 people. Making this city the winner of the title “City With The Most Restaurants per Capita.”

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www.scientificexploration.org Title: Gazing at the Minds Eye Summary: IONS Senior Scientist Dean Radin summarizes two experiments to explore the nature of the mind’s eye. In one, an eyetracking system was used to test whether seers could “see” the future. In another, meditators and non-meditators were asked to use their mind’s eye to perceive a beam of photons in a distant, light-tight optical apparatus. Both experiments provided intriguing glimpses of the role of the human mind in weaving the fabric of reality. About the Author(s): Dean Radin, PhD, has been Senior Scientist at the Institute of Noetic Sciences since 2001. He also holds an adjunct appointment at Sonoma State University and is on the Distinguished Consulting Faculty at Saybrook Graduate School. His initial career as a concert violinist was diverted into science after earning a Masters degree in electrical engineering and a PhD in psychology from the University of Illinois, Champaign-Urbana. For a decade he worked on advanced telecommunications R&D at AT&T Bell Laboratories and GTE Laboratories; for over two decades years he has focused on consciousness research at Princeton University, University of Edinburgh, University of Nevada, and three Silicon Valley think-tanks, including SRI International, where he worked on a classified program investigating psi phenomena for the US government. He is author or coauthor of over 200 technical and popular articles, a dozen book chapters, and several books including …

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Depression is the fourth most important cause of disability worldwide — and is expected to become the second most important by 2020. Statistics suggest that as many as 1 in 3 of us might experience depressive symptoms during our lifetime and women are twice as likely to be affected as men. Depression is a major problem and treating depression a major drain on medical resources. Now, new studies in the southwest of England are looking into different approaches to the treatment of depression — approaches that may have a significant impact on this debilitating illness. Bringing together expertise in Psychiatry, Exercise Psychology, Health Economics and Primary Care, a collaboration of the University of Bristol, the University of Exeter and the Peninsula Medical School will conduct one of the largest studies in the world, into the use of exercise as a treatment for depression. Meanwhile, a parallel study at the University of Bristol will examine patient DNA believing that this may hold the key to more accurate drug prescription — matching patients to their medication according to their own genetic make-up. In the UK alone, depression costs the Health Service some £80 million a year in antidepressant prescriptions. The benefits of exercise and more accurately targeted medication could make a considerable contribution to the treatment of depression throughout the world.

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OBJECTIVES OF WRITING THIS ARTICLE: Forensic accounting(F.A.) has come into limelight due to rapid increase in financial frauds and white-collar crimes. But it is largely untrodden area in India.The integration of accounting, auditing and investigative skills creates the speciality know as F.A.The opportunities for the Forensic Accountants are growing fast;they are being engaged in public practice and are being employed by insurance companies, banks, police forces, government agencies etc.This article seeks to examine the meaning and nature, activities and services rendered, core knowledge and personal skills required for forensic accounting as a specialized field in accountancy profession. Indeed there is a future in F.A. as a separate niche consulting.

The lack of respect and belief in India’s law enforcement agencies and the rate at which white-collar crimes have increased has prompted the development of Forensic Accounting in India. The fraud detecting agencies seems to lack time and devotion needed for detecting and prevention of errors and fraud. According to a large global accounting firm, the market is sufficiently big enough to maintain an unit devoted entirely towards “forensic accounting”. Many large as well as small accounting firms as well as the tiny firms have inculcated or rather developed separate forensic accounting departments.

We were of the belief that detection and prevention of frauds or white-collar crimes is part of conventional accounting function. It was thought that the frauds, both internal as well as external has be to detected by the auditors through their periodic audit. Now it is crystal clear that auditors can only check for the compliance of a company’s books to generally accepted accounting principles, auditing standards and company policies. Hence the need was felt to detect the frauds in companies that are suspected to be engaged in fraudulent transactions. This field of accounting is known as “forensic accounting”.

The litmus test of investigation, first introduced by the ever great Sherlock-Homes(considered by many as the father of Forensic Accounting) is perhaps the first ever application of forensic accounting. Though, the contribution of the other few great historians to the field of forensic accounting cannot be overlooked. They used various tricks to investigate various crimes.

F.A. is a specialized a area of accounting practice that describes engagements which result from actual or anticipated disputes or litigation. The word “forensic” means “suitable for use in court”. The forensic accountants have to keep in mind this statement while they have to work or chalk out their programme. The F.A. work is tailor made according to the situation and need. The gathering of information and evidences is done according to the need and situation. We can say, it is customized according to the situation. The forensic-accountants give expert evidence at the ultimate trial. All the modern medium-sized as well as the large-sized accounting firms have specialized forensic accounting departments. Within these firms there may be specialized forensic accounting departments. Within these groups their may be further sub-specializations. Various sub-specializations include insurance claims, personal injury claims, fraud detection, construction or royalty audits. Nearly 40 percent of the top 100 US accounting firms are expanding their forensic and fraud services, according to Accounting Today. Now if we consider this data as significant then we can say that the total contribution of forensic accounting to the total revenue of the C.A. firms would be highly significant in the years to come. Under rising instances of frauds and litigation and flourishing businesses these services are considered to be very significant as they are rendered at a very competitive price.

The forensic accountants utilize the various information relating the business, utilizes financial reporting systems, various accounting and auditing standards and procedures, investigative techniques and litigation processes and procedure to perform their work. By acting as advisors to audit committees and assisting in investment analyst research, they are playing more “proactive” risk reduction roles.This is possible by designing and performing extended procedures as part of the statutory audit. The objectives of such an accounting include measurement of losses caused by an auditor due to his negligence, to look into the matter whether their has been any embezzlement of cash, the amount, necessity of criminal proceedings, computation of asset values in a divorced proceeding.

The primary approach technique of forensic accounting is explanatory analysis(cause and effect)of the phenomena-including the discovery of deception(if any), and its effects -introduced into an accounting system field. The primary methodology employed by the forensic accountants is the verification of the objective. They are trained to deal with real world business and do have the sufficient expertise to look beyond(behind) the numbers. The scope of the forensic accountants are growing at a rapid pace. The increase in their work opportunities have been accelerated due to the fall of the Enron corporation and the collapse of the American Twin Towers.

This has led to increase in the demand for American forensic accountants. So as far India is concerned, formation of Serious Fraud Investigation Office(SIFO) is a landmark creation so far as forensic accountants are concerned. Failure of regulators to track security scams, increasing cyber crimes, chain of cooperative banks bursting -all point to the ever increasing need for forensic accountants. Our understanding of the need for forensic accountants is immaterial here. In India due to the growing number of frauds the need for forensic accountants is ever increasing. The regulatory and administrative agencies will put pressure for greater demand of forensic practices. This has been initiated due to the changing nature of Indian and International accounting.Auditing and assurance standards also confirm this. A change in the curriculum can be initiated if the written exams and practical industrial training are boosted to show the “new knowledge base and skill-set” required by the professional accountants in the new era. It is therefore recommended that the “forensic accounting and auditing” be introduced as a paper in the various professional examinations conducted by the various accounting bodies in India. Unfortunately forensic accounting is largely an unexplored area as far as India is concerned. The chartered Accountants(CAs) deal with such cases in an irregular fashion. In the western counter-part(countries), the Lawyers, police, insurance companies, government and regulatory bodies, banks, courts and business communities are increasingly utilizing the services of the forensic accountants.The accountants and the auditors must have the skills and expertise to venture into the emerging field of forensic accounting.

What Is Forensic Accounting? The growing needs of corporations has changed the definition of forensic accounting. As per Bologna and Indquist, “the application of financial skills and an investigative mentality to unresolved issues, conducted within the context of rules of evidence.It is a new emerging field that encompasses financial expertise, fraud knowledge, and a sound knowledge and understanding of business reality and the working of the legal sytem.”It means that the forensic accounting should be skilled not only in financial accounting but also internal control systems, the legal matters, other institutional requirements, investigative blend of mind and interpersonal skills.

According to AICPA: “Forensic accounting is the application of accounting principles, theories, and discipline to facts or hypotheses at issues in a legal dispute and encompasses every branch of accounting knowledge: ‘ Similarly, forensic accounting is defined by Horty as:

“The science that deals with the relation and application of finance, accounting, tax and auditing knowledge to analyze, investigate, inquire, test and examine matters in civil law, criminal law and jurisprudence in an attempt to obtain the truth from which to render an expert opinion.”

In simple words, forensic accounting includes the use of accounting, auditing as well as investigative skills to assist in legal matters.It comprises of two major components: litigation services, that recognizes the role of an accountant as an expert consultant and investigative services, that uses a forensic accountant, s skills and may require possible court-room testimony.

Investigation of theft and defalcation of corporate and individual assets are part of legal matters.They use their education as well as experience to discuss the facts, patterns of the theft or misappropriation.Business accounting systems are reviewed by the forensic accountants.They suggest ways and means to solve and improve the internal control and internal accounting system.This is adopted to prevent theft and fraud. Because of their expert knowledge and educational background and experience their(forensic accountants) work is elevated to a new height.

Forensic accountants do not contest in cases.They act as fact finding devices, try trt to seek the real truth from the hidden facts.They conduct their work in an unbiased and objective manner.They need legal knowledge, expertise, training and experience to perform their work in an effective and real manner.Extensive knowledge in the field of commerce, legal, accounting as well an investigative blend of mind is needed to perform the work in a proper fashion.Expertise in litigation support and testimony in courts of law are also prerequisites of the forensic accountants.This is due to the fact that their work would many times be used in a court of law.The valuation of damages due to criminal and civil wrong-doings need to be done with perfection and for that reason knowledge of business valuation theory is the most essential.

What exactly do the Forensic Accountants perform? Answer: They are trained to deal with real life business situations and are trained to look beyond the numbers.

Analysis, interpretation and summarization of complex financial and business related issues are prominent characteristics of this accounting/auditing profession. Familiarity with legal concepts and procedures is a must.Insurance companies, public practice, banks, police forces and government agencies are major employers of forensic accountants.

The various field of work encompassing the arena of a forensic accountant can be stated in points format as follows:

1) Financial evidence investigation and analysis.

2) Development of computerized software to help in the analysis and presentation of financial evidence.

3) Sharing their findings in the form of reports, slide shows or exhibits and documents collected.

4) To support trial evidence they prepare visual slides, assist in legal proceedings, including testifying in courts as an expert witness.

If we want to say or rather point out the role performed by the forensic accountants in a nutshell, we can say as follows:

Measurement or to quantify the impact of lost earnings. Such as construction delays, stolen trade secrets, insurance disputes, damage/loss estimates, malpractice claims, employee theft, loss of profit, financial solvency reports, disturbance damages, loss of goodwill, compensation losses suffered in expropriation determination, assessment of the potential business compensation costs and providing consultation on business defalcation minimization. Lease default damages, breach of contract, business interruptions, breaches of shareholders and partnership agreements, reconstruction of accounting records,

Investigation of misappropriation, assistance in establishing ownership and division of assets, commercial damages, professional negligence cases, partnership disputes, expert evidence, fair value or fair market value and personal injury damages are included in commercial damages. Tax advocacy, compliance and review of financial statements, tax reporting and tax planning in such areas as income as estate matters are included in tax matters. Analysis, interpretation, summarization, presentation of complex financial and issues relating to the business for investigation is the role of a forensic accountant.

They carry out investigative accounting and provide litigation support.

The services rendered by the forensic accountants are in great demand in the following areas:

1) Fraud detection where employees commit Fraud:

Where the employee indulges in fraudulent activities:

Where the employees are caught to have committed fraud the forensic accountant tries to locate any assets created by them out of the funds defalcated, then try interrogate them and try to find out the hidden truth.

2)Criminal Investigation: Matters relating to financial implications the services of the forensic accountants are availed of. The report of the accountants are considered in preparing and presentation as evidence.

3) Outgoing Partner’s settlement:

If the outgoing partner is not happy about his settlement he can employ a forensic accountant who will correctly assess his dues(assets) as well as his liabilities correctly.

4)Cases relating to professional negligence:

Professional negligence cases are taken up by the forensic accountants.

Non-conformation to Generally Accepted Accounting Standards(GAAS) or non compliance to auditing practices or ethical codes of any profession they are needed to measure the loss due to such professional negligence or shortage in services.

5) Arbitration service: Forensic accountants render arbitration and mediation services for the business community, since they undergo special training in the area of alternative dispute resolution.

6) Facilitating settlement regarding motor vehicle accident: As the forensic accountant is well acquainted with intricacies of laws relating to motor vehicles, and other relevant laws in force, his services become indispensable in measuring economic loss when a vehicle meets with an accident.

7) Settlement of insurance claims: Insurance companies engage forensic accountants to have an accurate assessment of claims to be settled. Similarly, policyholders seek the help of a forensic accountant when they need to challenge the claim settlement as worked out by the insurance companies. A forensic accountant handles the claims relating to consequential loss policy, property loss due to various risks, fidelity insurance and other types of insurance claims.

Dispute settlement: Business firms engage forensic accountants to handle contract disputes, construction claims, product liability claims, infringement of patent and trade marks cases, liability arising from breach of contracts and so on.

9) Matrimonial dispute cases: Forensic accountants entertain cases pertaining to matrimonial disputes wherein their role is merely confined to tracing, locating and evaluating any form of asset involved.

Core Knowledge Of Forensic Accountants:

A forensic accountant is expected to be a specialist in accounting and financial systems. Yet, as companies continue to grow in size and complexity, uncovering fraud requires a forensic accountant to become proficient in an ever- increasing number of professional skills and competencies. Here are some of the broad areas of useful expertise for a forensic accountant:

” An in-depth knowledge of financial statements and the ability to critically analyse them. These skills help forensic accountants to uncover abnormal patterns in accounting information and recognise their source.

” A thorough understanding of fraud schemes, including but not limited to asset misappropriations, money laundering, bribery, and corruption.

” The ability to comprehend the internal control systems of corporations, and to set up a control system that assesses risks, achieves management objectives, informs employees of their control responsibilities, and monitors the quality of the programme so that corrections and changes can be made.

” Proficiency in computer and knowledge of network systems. These skills help forensic accountants to conduct investigations in the area of e-banking and computerised accounting systems.

” Knowledge of psychology in order to understand the impulses behind criminal behaviour and to set up fraud prevention programmes that motivate and encourage employees.

” Interpersonal and communication skills, which aid in disseminating information about the company’s ethical policies and help forensic accountants to conduct interviews and obtain crucially needed information.

” Thorough knowledge of company.s governance policies and the laws that regulate these policies.

” Command of criminal and civil law, as well as, of the legal system and court procedures.

Personal Skills Required:

So what does it take to become a forensic accountant? In addition to the specialised knowledge about the techniques of finding out the frauds, one needs patience and an analytical mindset. One has to look beyond the numbers and grasp the substance of the situation. There is a need for the same basic accounting skills that it takes to become a good auditor plus the ability to pay attention to the smallest detail, analyse data thoroughly, think creatively, possess common business sense, be proficient with a computer, and have excellent communication skills. A “sixth”sense that can be used to reconstruct details of past accounting transactions is also beneficial. A photographic memory helps when trying to visualise and reconstruct these past events. The forensic accountant also needs the ability to maintain his composure when detailing these events on the witness stand. Finally, a forensic accountant should be insensitive to personal attacks on his professional credibility. A fraud accountant (as forensic accountants are sometimes called) should also observe and listen carefully. By this, you can improve your ability to detect lies whether they involve fraud or not. This is so because”not all liars are fraudsters, but all fraudsters are liars”(Wells).

According to a forensic accounting expert, “the traits of a forensic accountant could be compared to a well-baked pizza. The base of forensic accounting is accounting knowledge. Size and the extent of baking decide the quality of the pizza. A middle layer is a dispersed knowledge of auditing, internal controls, risk assessment and fraud detection. It is like the spread of the cheese in pizza. The toppings of this pizza area basic understanding of the legal environment. The legal environment is essential in order to support the litigations. The cherry on the toppings of the pizza is a strong set of communication skills, both written and oral. It is just the beautification part. Perfect combination of the pizza base, cheese spread and good toppings makes the pizza delicious and the of company’s the laws that Forensic Auditor perfects. It is a combination that will be in demand for as long as human nature exists.”

In addition to these personal characteristics, accountants must meet several additional requirements to become successful forensic accountants, say a Certification, acknowledging his competence. One can learn forensic accounting by obtaining a diploma given by Association of Certified Fraud Examiners (ACFE) in the US. Indian chapter of ACFE offers the course based on the white-collared crimes prevalent in US, based on their laws. However, there is no formal body that provides formal education of the frauds in India. Besides the formal certificate, one can deepen one’s knowledge and sharpen one’s skills in forensic accounting by undergoing training under an experienced forensic accountant, participating in various international conferences, reading relevant journals, books and other literature on forensic accounting.

To combat the frauds effectively one needs the active support of government at every stage. There are three-four such agencies in India, which are dedicated to the mission of combating frauds. Serious Fraud Office looks into violations of Income Tax, FEMA, RBI Act, etc.; CBI (Economic Office Wing) deals with big financial frauds; Central Vigilance Commission deals with corruption. These are the major government agencies that combat frauds of different types. Unfortunately, there is no specialised education provided by any of the Universities in the country. Recently, TCS has also come out with software to combat money laundering and Subex Systems have designed software to combat the telecom frauds. Thus, combating the frauds with software has started picking up in India, with few big companies like ACL and IDEA, joining the race.

The Need For Niche Consulting:

The CPA Vision Statement states: “The CPAs are trusted professionals who enable people and organisations to shape their future. Combining insight with integrity, CPAs deliver value by: (a) communicating the total picture with clarity and objectivity, (b) translating corn plex information into critical knowledge, (c) anticipating and creating opportunities, and (d) developing pathways that transform vision into reality1 It reflects the trend towards providing a broader range of assurance services. However, recent corporate accounting scandals and the resultant outcry for transparency and honesty in reporting have given rise to two disparate yet logical outcomes. First, forensic accounting skills have become crucial in untangling the complicated accounting manoeuvres that have obfuscated financial statements. Second, public demand for change and subsequent regulatory action has transformed corporate governance. Increasingly, company officers and directors are under ethical and legal scrutiny. Both trends have the common goal of responsibly addressing investors’ concerns about the financial reporting system. Indeed, there is a future in forensic accounting as a separate”niche” consulting area in India. The need to specialise, otherwise known as Niche Consulting, is imperative to practising accountants because the fast-paced developments in business thereby demand specialised knowledge and skills. While a majority of CAs have excellent analytical skills, they need to acknowledge that ‘forensic’ services require ’specialised’ training as well as real-life ‘practical’ corporate experience. There is a need for specialised information, not just audit and tax service. What clients seem to want are people with unique sets of skills and experiences. With the maturing of the audit business, and the rapid development of technology that makes existing services low cost and cheap, it appears that it is the right time now to acquire those unique skills. To help practitioners move into ‘niche’ consulting, some professional organisations in the US have concluded that: “Future success for the profession depends, in part, on how the public perceives the ability of CPAs. New efforts in consulting, specialisation and understanding global business practices and strategies are considered crucial. We go out into the niche market, examining our strengths first. We go where the action is, only then we know we can adequately service our clients and make money doing it.” One area where ‘niche’ consulting is becoming the global trend is in “Forensic Accounting and Auditing’ But the major question facing the Indian accountancy profession is: Are we ready to plunge to where the challenging action is?

Forensic Accounting In India:

It is in an infancy state in India.It is still an untrodden area in India.But due to ever increasing cases of bank & cyber-frauds its growing importance cannot be denied.

One immediate landmark creation is “Forensic Research Foundation”.They provide support for investigation of fraud.They publish one bi-monthly journal named as “White Crimes”.It relates to forensic and economic crimes. Another international organization named as KPNG has set up investigation detection centre in India.. Networks Limited, a Delhi based organization, working in the similar field, they are also trying to innovate ways and means to detect financial irregularities and crimes in India.Serious Investigation Fraud Offices(SIFO), has been established in India for the same reason, i.e. detection and prevention of economic irregularities and crimes. The need for such bodies and the importance of Forensic Accountants have been highlighted by L.N.Roy Committee.Lenin Parekh Committee has also expressed the view that one “fraud detection committee”need to be established. The main aim of such boards should be to prevent the interest of the stakeholders.

Conclusion:

Forensic accounting in India has come to limelight only recently due to rapid increase in white-collar crimes and the belief that our law enforcement agencies do not have sufficient expertise or the time needed to uncover frauds. A large global accounting firm believes the market is sufficiently large to support an independent unit devoted strictly to ‘forensic’ accounting. All of the larger accounting firms, as well as, many medium-sized and boutique firms have recently created forensic accounting departments.

Forensic accounting, in fact, integrates accounting, auditing, and investigative skills to conduct an examination into a company’s financial statements. Broad-based knowledge (within the themes listed above) is crucial to the success of entry-level forensic accountants. Because forensic accounting is relatively a new area of study, a series of working definitions and sharing of corporate experiences should be undertaken and encouraged to ensure a common understanding. Indeed, there is great future in forensic accounting as a separate”niche” consulting.

While the forensic accounting and auditing practice had commenced in the US as early as ‘1995, the seed of this specialisation has yet to take off in India. Forensic accountants are only dealing with financial implications of the cases entrusted to them and not engaging in auditing exercise. On account of global competition, the accounting profession must convince the marketplace that it has the “best-equipped” professionals to perform such services.

Forensic accountants are also increasingly playing more ‘proactive’ risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisors to audit committees, and assisting in investment analyst research.

While majority of CAs have excellent analytical skills, they need to acknowledge that ‘forensic’ services require ’specialised’ training as well as real-life ‘practical’ corporate experience.

…………………………………………………………….

References: -

1)Journal Of Forensic Accounting: Editor-In Chief: Crumbley D. Larry, Publisher: Inc.Edwards. R.T.

2)Journal Of The Chartered Accountant 2007, Pages: 1000-1010.Dr. Madan Bhasin, The Author is Head, Accounting Department, Mazoon College, Muscat, Sultanate Of Oman.

3)Referential Notes Of Prof. Dutta Kr. Uttam, Reader Deaprtment Of Commerce, Reader, University Of Burdwan.

4)Website access: http://www.wikipedia.com, accessed on 4th, February, 2008.

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Introduction: Maslow in the Big Apple

Abraham Maslow was born in New York in 1908 to poor, uneducated Russian immigrants. He was the oldest of seven children, and therefore pushed by his parents to succeed in education where they had not. Originally studying to be a lawyer, he found it to be of little interest and eventually shifted over to psychology where he excelled. Maslow went on to receive his PhD in Psychology at the University of Wisconsin, under the tutelage of Harry Harlow, famous for experimentation with rhesus monkeys and attachment behavior. After some time he returned to New York and began studying human sexuality. In addition to this study, during the years of teaching, he had the opportunity to meet many well-respected psychologists which further helped to shape his thoughts on the human needs. The final event which led Maslow to move in the humanistic direction came from the study of the development of the concept of “self-actualization”. It was this study that led Maslow to develop his famous Hierarchy of Needs Theory.[1]

Food for thought: What humans really need

Until Maslow began to develop his theories, most studies on human nature focused on biology, achievement or power to explain the forces that drive us.

Maslow postulated that there were five levels of basic needs that every human attempts to attain:

Externally-Satisfied Needs (basic needs that every individual must satisfy before they can progress).

1. Physiological – I’m hungry.

2. Safety – I’m scared.

Internally-Satisfied Needs (needs leading to enlightenment and understanding.

3. Social – I’m lonely.

4. Esteem – I can’t.

5. Self Actualization – I can!

In the 1970s, Maslow further split this hierarchy up into a total of eight levels:[2]

1) Physiological: hunger, thirst, bodily comforts, etc.;

2) Safety/security: out of danger;

3) Belonging and Love: affiliate with others, be accepted; and

4) Esteem: to achieve, be competent, gain approval and recognition.

5) Cognitive: to know, to understand, and explore; (new)

6) Aesthetic: symmetry, order, and beauty; (new)

7) Self-actualization: to find self-fulfillment and realize one’s potential; and

Self-transcendence: to connect to something beyond the ego or to help others find self-fulfillment and realize their potential. (new) (This concept is relatively new and many authors such as Dr. Stephen covey express similar views.)[3]

Another way to look at the Needs is to break it into “D-Needs” (Deficiency) and “B-Needs” (Being). Maslow believed that the deficiency needs, once satisfied ceased to be a driving force for the individual, and they were then free to move upward to developing themselves.

If we follow the traditional hierarchical form, we can see that each need forms the basis of the next need above it in the pyramid. Without these previous foundations, Maslow believed that it is impossible to move on to the next stage in the hierarchy.[4]

In spite of the fact that it is very well-known and intrinsically comforting, there seems to be little hard evidence that the theory actually applies to people in general. Even Maslow admitted to this.[5]

A learning experience

Maslow’s Hierarchy of Needs has had a dramatic influence on the field of education. Traditional beliefs regarding educational methodology have shifted to a more humanistic approach, with the focus on meeting the students’ basic needs in order to assist them to progress.

The most important goal in education is to learn, followed by developing an understanding of the material to retain it, and apply it in life. In order to do this, the students need to be motivated enough to work hard to achieve this goal. Without motivation to learn it is unlikely that the education will succeed to the extent that it is intended.

In order to maximize this motivational desire, the educators need to attend to the needs of the student. By understanding Maslow’s Hierarchy of Needs, teachers can work toward realizing the basic needs that develop the foundation for higher learning, or actualization.

Here is an example of how the school can meet the basic needs of the students:

If the school understands that in order to function at school, students need the basic physiological needs satisfied before they can absorb their studies, they may consider providing lunches if a great deal of the students do not have their own. This would then propel the learners to the next level. By fostering a trusting, safe environment, with a classroom social network, and providing praise in the form of positive reinforcement from the teachers, the students will be able to focus on their learning.[6]

A real example that has come up near the end of the 20th century with respect to this is the problems that have arisen due to the beliefs on “special education”. During the 70s and 80s when where the traditional beliefs of segregating children with special needs (physical, intellectual, or emotional) was employed in the school system anomalies arose that called into question these beliefs. It was believed that by placing these students in separate learning atmospheres they would be able to learn at a pace more appropriate to their abilities, receive special attention and eventually progress through the system to receive the same education at the end of the program. As it turns out, this did not happen and the children’s learning was hampered.[7]

Managing expectations

Focusing on such human needs for successful motivation can very easily be ported over to the business world and applied in the field of Management. In fact, Maslow himself became fascinated with the field of management and attempted to explain the ability of good managers to motivate their employees using a solid understanding of the Hierarch of Needs. He even went so far as to regularly visit a high-tech company in California to study the management practices in the 1960s. Maslow discovered that managers who treat their subordinates with trust and respect created an environment that promoted a better work situation and improved productivity.

Peter Drucker, the famous management guru has said that “Maslow’s contribution to management was a big one. He pointed out hat you have to have different personnel policies for different people in different situations for them to be truly effective.”[8]

Why ‘Y’?

Theories X and Y, as developed by Douglas McGregor fit very nicely into the Needs Theory. If humans are intrinsically searching for something to help propel them to the next level, and have an internal desire to progress, and give back to society, as is believed by the followers of “Theory Y”, then it goes to reason that the humanistic approach, as laid out by Maslow would assist these individuals in reaching their goals. If we believe that human nature responds best to a positive, nurturing atmosphere, then managers that hold the following beliefs with respect to their staff should be able to raise them up higher in an attempt to improve productivity, and the individual goals of the worker:

1. Employees view work as natural.

2. Commitment to goals leads to self-direction and self-control.

3. People will look for situations where they can receive accountability for their work.

4. Decision-making on various levels can be spread among the company and not be the sole responsibility of upper management.[9]

What’s ‘Humanism’ got to do, got to do with it?

Humanism is the “third force” in psychology, following the traditional studies of behaviorism and psychoanalysis. Maslow, Carl Rogers, Rolly May and many others helped to advance this way of looking at the human condition.

Humanism has a long history going back to the times of the Greek philosophers of the 6th century BC. It has come forward in time and developed into three broad categories: religious, secular, educational humanism. When people discuss “humanism” they generally mean the understanding of secular humanism.

“Humanism is a broad category of active ethical philosophies that affirm the dignity and worth of all people, based on the ability to determine right and wrong by appeal to universal human qualities— particularly rationality, common history, experience, and belief. Humanism is a component of a variety of more specific philosophical systems, and is also incorporated into some religious schools of thought.

Humanism entails a commitment to the search for truth and morality through human means in support of human interests. In focusing on the capacity for self-determination, humanism rejects transcendental justifications, such as a dependence on faith, the supernatural or divinely revealed texts. Humanists endorse universal morality based on the commonality of human nature, suggesting that solutions to our social and cultural problems cannot be parochial.”[10]

Humanists generally believe the following:[11]

1. Humanism is a philosophy focused upon human means for comprehending reality. Humanists make no claims to possess or have access to supposed transcendent knowledge.

2. Humanism is a philosophy of reason and science in the pursuit of knowledge. Therefore, when it comes to the question of the most valid means for acquiring knowledge of the world, Humanists reject arbitrary faith, authority, revelation, and altered states of consciousness.

3. Humanism is a philosophy of imagination. Humanists recognize that intuitive feelings, hunches, speculation, flashes of inspiration, emotion, altered states of consciousness, and even religious experience, while not valid means to acquire knowledge, remain useful sources of ideas that can lead us to new ways of looking at the world. These ideas, after they have been assessed rationally for their usefulness, can then be put to work, often as alternate approaches for solving problems.

4. Humanism is a philosophy for the here and now. Humanists regard human values as making sense only in the context of human life rather than in the promise of a supposed life after death.

5. Humanism is a philosophy of compassion. Humanist ethics is solely concerned with meeting human needs and answering human problems–for both the individual and society–and devotes no attention to the satisfaction of the desires of supposed theological entities.

6. Humanism is a realistic philosophy. Humanists recognize the existence of moral dilemmas and the need for careful consideration of immediate and future consequences in moral decision making.

7. Humanism is in tune with the science of today. Humanists therefore recognize that we live in a natural universe of great size and age that we evolved on this planet over a long period of time, that there is no compelling evidence for a separable “soul,” and that human beings have certain built-in needs that effectively form the basis for any human-oriented value system.

8. Humanism is in tune with today’s enlightened social thought. Humanists are committed to civil liberties, human rights, church-state separation, the extension of participatory democracy not only in government but in the workplace and education, an expansion of global consciousness and exchange of products and ideas internationally, and an open-ended approach to solving social problems, an approach that allows for the testing of new alternatives.

9. Humanism is in tune with new technological developments. Humanists are willing to take part in emerging scientific and technological discoveries in order to exercise their moral influence on these revolutions as they come about, especially in the interest of protecting the environment.

10. Humanism is, in sum, a philosophy for those in love with life. Humanists take responsibility for their own lives and relish the adventure of being part of new discoveries, seeking new knowledge, exploring new options. Instead of finding solace in prefabricated answers to the great questions of life, Humanists enjoy the open-endedness of a quest and the freedom of discovery that this entails.

What is holding us back?

If reaching the summit of the mountain of self-actualization were easy, everyone would be enlightened, happy, hard-working, creative, and wealthy. We would all strive to take responsibility for our actions, and attempt to improve the situation around us by developing new and unique ideas. Unfortunately, this is not happening. What is holding us back from reaching our “fully functional, healthy personality”?

I concur with Maslow that society and the education system are preventing individuals from reaching their full potential. Here is what Maslow has to say on the matter:

“The state of being without a system of values is psychopathogenic, we are learning. The human being needs a framework of values, a philosophy of life, a religion or religion-surrogate to live by and understand by, in about the same sense he needs sunlight, calcium or love. This I have called the “cognitive need to understand.” The value- illnesses which result from valuelessness are called variously anhedonia, anomie, apathy, amorality, hopelessness, cynicism, etc., and can become somatic illness as well. Historically, we are in a value interregnum in which all externally given value systems have proven failures (political, economic, religious, etc.) e.g., nothing is worth dying for. What man needs but doesn’t have, he seeks for unceasingly, and he becomes dangerously ready to jump at any hope, good or bad. The cure for this disease is obvious. We need a validated, usable system of human values that we can believe in and devote ourselves to (be willing to die for), because they are true rather than because we are exhorted to “believe and have faith.” Such an empirically based Weltanschauung seems now to be a real possibility, at least in theoretical outline.” [12]

If society is not instilling the proper values into the youth of today, they are unable to develop a healthy outlook on life. This will hamper their journey to self-actualization. The education system is also currently not providing the proper morals, and positive, nurturing environment for students in order for them to grow. The schools need to focus on the areas of Maslow’s Hierarchy of Needs that are deficient in the student body, nurture them, and help their students to excel in ways that go deeper than just good grades.

Summary: Change Your Socks, Change Your Attitude

In the contemporary business world, a product-centered business style is no longer successful. Companies must now, more than ever before, develop a consumer-centric approach to business. The market is demassifying, and this means that individual needs must be met.

In order for the education system to produce individuals that can reach the peak of Maslow’s pyramid, the schools should also take a similar approach and rather than focus on the product (education), they should instead focus on meeting the needs of the client (student). This will by no means be an easy task for it requires a tremendous amount of time and energy on the part of the supplier (schools), but the end results will produce a much more satisfied customer who is able to benefit from the interaction.

Maslow lists 10 points that educators and teachers ought to consider in order to change their style so as to move toward the self-actualization of the individual. A summary of these points can be found below:

1. Be true to yourself.

2. Do not be bound by your culture.

3. Discover your calling.

4. Life is precious.

5. Do not judge people.

6. See to the satisfaction of basic needs.

7. Take time to smell the roses.

8. Learn self-control.

9. Don’t sweat the little things.

10. Make the right decisions.

These can and should be applied to all aspects of life, from your private time, through education and even in the work environment in order to work toward improving yourself and society.

References

1. C. George Boeree, ‘Abraham Maslow, 1908-1970’, http://www.ship.edu/~cgboeree/maslow.html

2. Huitt, W. (2004). Maslow’s hierarchy of needs. Educational Psychology Interactive. Valdosta, GA: Valdosta State University. Retrieved [date] from, http://chiron.valdosta.edu/whuitt/col/regsys/maslow.html.

3. Stephen R. Covey, ‘The 8th Habit, From Effectiveness to Greatness’, FranklinCovey Co., Free Press, 2004.

4. Wikipedia, ‘Maslow’s Hierarchy of Needs’, http://en.wikipedia.org/wiki/Maslow%27s_hierarchy_of_needs

5. Educational Psychology Interactive

6. Jones, Michael. “Maslow’s Hierarchy of Needs Can Lower Recidivism.” Corrections Today 66.4 (2004): 18–22.

7. Norman Kunc, ‘The Need to Belong:　Rediscovering Maslow’s Hierarchy of Needs’, Axis Consultation and Training Ltd,, [http://www.normemma.com/armaslow.htm], 1998.

8. Excerpted from Maslow on Management, by Abraham H. Maslow, with Deborah Stephens and Gary Heil, 1998.

9. Robbins, Stephen P., ‘Essentials of organizational behavior, eighth edition’, Pearson Education Inc., 2005, p50

10. Wikipedia definition for ‘humanism’, http://en.wikipedia.org/wiki/Humanism

11. Frederick Edwards, ‘What is Humanism?’, American Humanist Association, 1989, [http://www.jcn.com/humanism.php4]

12. Maslow, A., & Lowery, R. (Ed.). (1998). ‘Toward a psychology of being (3rd ed.)’, New York: Wiley & Sons.

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