The Federal Government Budget Process - 1761 Words

When it comes to the government not many people fully understand what is going on, especially when it comes to the budget and how they decide what to spend things on. Some people just tend to look at a country and see a huge amount of debt and just assume that the country isn’t doing well. When people look at the United States of America they see a country that is a world power. People see a country that overcame many conflicts and is still trying to develop further, as much as possible. A country that has a lot of opportunities. But those opportunities would be in place if there wasn’t a process for the federal government budget. The United States government is filled with many checks and balances to avoid conflicts. Whether it’s though†¦show more content†¦The first step to creating the federal government budget is the President submits a budget request to Congress. The executive branch gets requests from the federal agencies saying that different thin gs and projects need money or that they don’t need money. So basically they discuss what project is more important. Yet these are all only proposals so they can either be accepted or denied depending on what the people think the country needs. The second step to creating the federal government budget is the House and Senate pass budget resolutions. â€Å"A budget resolution is not a binding document, but it provides a framework for Congress for making budget decisions about spending and taxes.† In this process they set limits but do not create the actual budgets for the programs. â€Å"After the House and Senate pass their budget resolutions, some members from each come together in a joint conference to iron out differences between the two versions, and the resulting reconciled version is then voted on again by each chamber.† The third step to creating the federal government budget is the House and Senate Appropriations subcommittees markup appropriations bills. â€Å"The chair of each subcommittee writes a first draft of the subcommittee s appropriations bill, abiding by the

Chemistry planning and designing lab Essay Example For Students

Chemistry planning and designing lab Essay Lab#Date:Topic: The reactivity seriesProblem: Which of the following metals are more reactive with acids magnesium, zinc, aluminum, iron, lead, and copper?Hypothesis: Aluminum is the most reactive with acids because it occurs in group III. Aim: To perform a comparative test on which metal is the most reactive with acids. Experiment: A comparative test is done using time to find which metal has the fastest reaction Skill: P DApparatus : Equipment: 1. 6 beakers 2. Water 3. Measuring cylinder4. Watch or Clock Materials: 1. Aluminum foil 2.Copper coin 3.Lead pellets 4.Zinc from a battery 5. Magnesium from Antacid 6. Iron Shavings Reagents: 1. HCl Procedure: 1 Rinse the containers with distilled water. 2. Pour 25cm3 of HCl in each beaker by use of measuring cylinder. 3.Insert each of the different sample metals into a beaker one at a time. 4.Observe and record the amount of time before the reaction stops with clock. 5. Make a table of your observations. 6. Setup a control using water as the reagent. Variables: Independent: Aluminum foil, Copper coin, lead pellets, Zinc from a battery,Magnesium from Antacid, and Iron Shavings. Dependent: Reaction TimeControlled: HClControl: This is an identical experiment using water as your reagent. Data: The reaction time for the different metals , to show which is the most reactive in acids. MetalsReaction Time/seconds in acids. MagnesiumAluminumZincIronCopperPrediction: Aluminum will be the most reactive because it is in group 3 which has the least amount of electrons to loose. Results: The results for reaction time of the different metals, to show which is the most reactive in acids. No results were obtained from the control for there was no reaction. MetalsReaction Time/seconds in acids. Magnesium10Aluminum15Zinc30Iron20Copper27Limitations: 1.Clock and equipment may not have been used properly. Assumption: Aluminum is not the most reactive with acids, in order of the most reactive to the least reactive they are: Magnesium, Aluminum, Iron, Copper, Zinc. Conclusion: The most reactive metal was found to be Magnesium and not Aluminuim.

Communicating Key Audit Matters in Independent Audit Report

Question: How Communicating Key Audit Matters in Independent Audit Report? Answer: Introduction ASA701 Communicating key Audit Matters in independent Audit report it specifically deals with, the overall responsibility that an auditor has to convey key matters in the audit report. Communication of key matters provides a lot of transparency to the users of financial statements, they get an idea on which are the most important areas of audit in the auditors report. It also helps the users to understand the entity better and also the key areas that forms the basis of the auditors report in a better and a detailed manner. The main reason why this standard was proposed to give the overall transparency related to the method of audit and the financial statements of an entity and enhancement. It helps the management in preparing its books of accounts in a better way. The key audit matters are those matters that are a significant part of auditing and are communicated to those charged with governance. Determination of Key Audit Matter(KAM) The key audit matters are determine by the following factors- The areas of material misstatement, where the chances of risks are higher. The areas of significant judgment, that requires specific assertions by the auditor, like decisions regarding the management, very estimations of accounting and areas where there is an estimation of uncertainty. The overall effect that occurs on the significant transactions and areas during the period.( Sirois, L.P., Bdard, J. and Bera, P., 2016) Need for ASA701 The need for ASA701, can be put in words like communication of key and important matters of auditing to the users of the audit report, to provide transparency and a detailed and more information to the users of the financial statements, and also that the users have an understanding of the entity they are putting a reliance on. The development of standard helps in bringing the important areas of audit into limelight and how they affect the entity, the end users and also helps in establishing the responsibility of the end users. c) Collapse of Lehman Brothers The year 2008, witnessed the biggest collapse of that era, the fall down of the Lehman brothers that made the world aware about the severity of the financial crisis going on in the world, and how immediate action is required to fight the situation. The bankruptcy provided validation about the overall distress in the market; it also led to awareness among the investors. The reason behind the fall down was the , unpredictable government course of action amplified obscurity. d) Reasons, which led to collapse of Lehman brothers. There were several reasons that led to the fall of the Layman Brothers, One of the primary reasons of the downfall was the liberation on the subprime mortgage. Seeing the Lehman Brothers, a large number of other banks in U.S started providing such enormous subprime mortgage advance in 2007.The main reasons why these submarine mortgages were forwarded was to give the customers with poor credit standing a stand, it would not be accepted if the customer had poor credit score. One of the main characteristics of the subprime mortgage advance was the changeable interest rate. But these differential interest rates , later became a huge problem, because it held to trouble for the borrowers to pay back their credits, because these rates were ultimately higher than the normal rate , at which such credits were disbursed among the people in the society. Because of this, the prices of houses began to fall drastically, and the investors were not aware of the situation, because the company had give n an assurance to the investors that such fall in prices will not affect the overall standing of the company and the investors. However due to high interest rates, there was a massive fall in the prices of the housed and that led to huge losses. (Frank, N. and Hessen, H., 2009) The two faults that can be identified here, is the inability of the firm to correctly forecast the future and hence undertake counter actions to deal with the same. The second point would be the negligence on part of the top executives. They must have known the high rates effect on the prices of the housed and how eventually the investors will suffer from the same, but still they dint take any steps in that regard because they were busy, in making their own profit and making use of their dominant position. When we borrow too much, it leads to high level of leverage and that is also one of the main reason for the fall in the bankruptcy of the Lehman Brothers. Another reason that was responsible for this fall was the perversion of the disclosure or revelation of repos transactions. The lack of component and operational risk management policies also led to the fall in the Lehman brothers. The company also entered into various mergers and other amalgamation s, but that eventually fizzled out and that was also one of the reasons. As the firm faced huge losses, and this led to the disposal of some of their subsidiaries. . Assets were disposed due to huge losses of around $3 billion in its second quarter. By September 2008, the Losses were around $4 billion, which make them to sell their shares. Because of all these the investors lost confidence and thus there was a decline in the prices of the companys stock.( Cordos, G.S. and Flpa, M.T., 2015) Briefly if we put in the main reasons of the fall of the Lehman brothers was The overall liquidity crunch Huge losses Subprime mortgages Failed bailouts Negligence of the executives Manipulation of the financial disclosures Failed mergers Repo Transactions e) Effect of collapse of Lehmans Brother. The collapse of the Lehman brothers led an awakening in the world about the severity of the financial crisis and how that was affecting the other business companies in the U.S and the U.K. It led to depreciation in the prices of the property in U.S. It also led to writing of agricultural debt amounting to around nearly 47 million dollar that it owed to the Federal Agricultural Corporation. There was also sudden unemployment, as large number of people lost their jobs. The loss of jobs led to the demise of the Lehman brothers. The prices of the firms stock also fell, and it had an impact on the investors and the health of the company. This even had huge impact on the creditors and the investors. It had some major effect on the some of the big companies and firms outside Europe and the United Kingdom.(O Fernando, C.S., May, A.D. and Megginson, W.L., 2012) f) Auditing issues surrounding the collapse of Lehmans Brother There were several auditing issues that led to a fall the company. The main such issues were- The failure on part of the external auditor to identify the occurrence of the repo rates and how the company was affected by the same. The failure on part of the auditor to decipher how the company had broken the generally accepted accounting principles that is the responsibility to make sure that all the factors affecting the auditor externally was revealed properly. There was no standard regulation on part of the company to be followed, and this absurd and ambiguous standard that was used to guide all the critical transactions contributed to the collapse on part of the Lehman brothers. The failure on part of the auditors to identify the misconducts of the executives of the company If the audit was conducted properly, the auditor would have been able to identify the main pointers of mistakes very easily. Issues led to the introduction of ASA701 communicating key audit matters in the independent audit report: The downfall of the company not only affected the U.S economy, but also led to wide spread crisis worldwide. The main reasons that led to this fall was have been discussed earlier. In order to increase the overall transparency and to improve the quality of auditing, the ASA701 was introduced, for communicating key audit matters in the areas of the independent auditors. The overall lack of the accounting policies, the lack of communication between the various parties that led to the overall material misstatement and the use of ambiguous and substandard method for reporting on key matters, all this led to a need to introduce this standard of auditing.( Hofmann, C., 2011) In year 2008, the world witnessed huge financial crisis, and this led to a serious situation for the other companies also. The overall economic state was also detoriating, there was a lot of complications in maintain liquidity in the market and ascertaining flow of income through the financial institutions, shares and asset sale. The auditors also faced a huge amount of problem in conducting the audit, there were issues in collection of data and the overall documentation. The auditor was not able to counter fulfil their suspicions that aroused during audit. There are three ways by which the auditor can conduct their audit work effectively. There were three approaches open for the auditors to accomplish audit risk : If the clients are having risks, the auditors can give their resignation. If there is a continued suspicion, then the auditors can change their audit report and modify their opinion The auditors must follow the code of ethics and give their best in conducting the audit. It was not easy to resign from the risky clients, hence the auditors, can resort for the other two options of modifying their report and also increase their efforts for the same. The auditors are in risky situation, if they fail to identify the hidden risks and comment for the same they will be liable because they are auditing the financial statements, so they have to answer the clients, thus it burdens the auditor with additional pressure. Where there is a substantial uncertainty that their clients will stay as a going concern both ASA570 and ASA701 necessitate auditors to amend their audit judgement, hence the above situation led to a introduction of anew standards of auditing known as the ASA701 communicating key audit matters in the independent audit report. It provides great transparency to the investors , and the end users of the financial statements. (Gentler, M., Kiyotaki, N. and Quorate, A., 2012). Requirements of ASA701 The main requirements are communication of key audit matters to those charged with governance, to determine the key audit matters, and proper documentation. Scope of ASA701 Users of financial statements show more attention in the matters in which auditors has the vital communication with those charged with governance, as stated in SSA260 Necessitates auditors to converse the key audit matters with those charged with governance, which not only is the cause for increased communication between auditors and with those charged with governance Increased communication with those charged with governance will carry to the note of management of the entity to revelation in the financial statements, which are stated in audit report. SSA 320 materiality in planning and performing the audit, clarifies that it is sound to the auditor to adopt that the users of financial statements : That covers that auditors must have a detailed about the entity and the management; pre field audit must be done. The auditor should ascertain that the financial statements are properly equipped and properly audited. The auditor should have a realisation about the uncertainties of the future, and should make sound decisions based on the financial information of the company. l) Requirement of disclosure of key audit matters in case ASA701 is applicable to Lehman Brothers during that time There should be proper transparency in the internal control performed by the auditor in the areas of book keeping. In case of Lehman Brothers it lacked transparency in case of its internal records and its management. There was also lack of management to monitor liquidity; there was lack of understanding of counter party risks, the large amount of risks involved in prime mortgage loan was also not mentioned. The overall losses are needed to be communicated to the company. (Snchez-Medina, A.J., Blzquez-Santana, F. and Alonso, J.B) The key audit matters are to be described in the auditors report, each matter must be described separately and proper judgement must be passed on the same. It will lead to an improvement in the overall method of auditing, as the quality of audit increases and also helps in recognising the relationship between the key audit matters and the independent auditors responsibility. (Wiggins, R.Z., Bennett, R.L. and Metrick, A., 2014.) Collapse of Lehman Brothers was not forewarn in the auditors report which gave and unqualified report previous to its collapse because auditors were failed to recognize the time of repos transaction, they fail to identify the credit risk occupied and materiality of the transactions, they failed to identify the financial misconduct mad by the executives of the Lehman. (Azim, M.I., 2013.) l) Recommendations and Conclusion:- From the detailed analysis of the collapse of the Lehman brothers it is very how important it is to audit the finical statements to the best of one ability to showcase the true position of the financial statements and the advent of the new standards of recognition helps in making the work easier and more effective. It was wrong on part of Lehman to not give importance to overall standards and policies of accounting ,and therefore it faced the consequences.( Presley, T.J. and Jones, B., 2014.) References Financial spillovers to emerging markets during the global financial crisis(No. 9-104). International Monetary Fund Central bank collateral and the Lehman collapse.Capital Markets Law Journal,6(4), pp.456-469. . The value of investment banking relationships: evidence from the collapse of Lehman Brothers.The Journal of Finance,67(1), pp.235-270. Financial crises, bank risk exposure and government financial policy.Journal of Monetary Economics,59, pp.S17-S34. Independent Auditors Report: Australian Trends From 1996 to 2010.Journal of Modern Accounting and Auditing,9(3), p.356. Do Auditors Reflect the True Image of the Company Contrary to the Clients Interests? An Artificial Intelligence Approach.Journal of Business Ethics, pp.1-17 . The Informational Value of Key Audit Matters in the Auditors Report: Evidence from an Eye-tracking Study. Understanding audit reporting changes: introduction of Key Audit Matters.Accounting and Management Information Systems,14(1), p.128. The Lehman Brothers Bankruptcy D: The Role of Ernst Young. Lehman Brothers: The Case Against Self-Regulation.Journal of Leadership, Accountability and Ethics,11(2), p.11

The Importance of Cleanliness Essay Example

The Importance of Cleanliness Paper IMPORTANCE OF CLEANLINESS It is important to maintain a standard of cleanliness in your room at all times. If you don’t keep your room up to standards then you are facing many possible problems. If you leave clothes that are to be worn the next day on the floor then you are getting them more dirty than they already were. This can cause you to get sick from the dead skin cells, dirt, grime, and other things that are on your floor. If the clothing worn is not often washed, and frequently aired, it becomes filthy with impurities which are thrown off from the body by sensible and insensible perspiration. And if the garments worn are not frequently cleansed from these impurities, the pores of the skin absorb again the waste matter thrown off. The impurities of the body, if not allowed to escape, are taken back into the blood, and forced upon the internal organs. This then can lead to fevers and then possibly into harmful diseases. If you don’t follow the standards then you have many negative aspects that can cause more problems in the future. Besides your clothing you should also always wash your hands every time you use the bathroom, before and after meals, and anytime they are dirty. We will write a custom essay sample on The Importance of Cleanliness specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Importance of Cleanliness specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Importance of Cleanliness specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This will help keep some diseases from your health because your hands are the dirtiest part of your body and if you put them on food that you put into your mouth you could get very sick. Another reason why it’s important to keep your room clean is if you have a dust allergy. Within your room dust mounts up incredibly quickly and that can leave an allergy sufferer in a lot of distress. So you need to clean to get rid of the dust. Another example could be if you didnt clean up your room and bits of food were left everywhere going moldy. It would attract pests into the room which could potentially give you health problems as pests usually are dirty and they can pass various things onto you. Seeing as germs and parasites like to hide in unclean places, cleanliness is very important. So, its important to stay moderately clean to avoid horrible germs, but its also important not to go overboard and scrub yourself to within an inch of your life because that would be just as bad as filth. Thankfully, an easy way of staying clean and healthy is still the simple routine of washing hands thoroughly with soap and water. If you don’t wash your sheets and blankets on a weekly basis you can also get sick, because they hold so much of you dead skin cells and any dirt from your body that rubs off. So keeping a good system of washing your clothes and sheets will help you stay healthy. Also if you keep your room up to standards then you are ensuring that you and any visitors you have stay healthy. So in conclusion it is very important to keep your room, clothes, bedding, and common areas clean so you and your guest don’t become ill.

Essay Tips For A Process Description Sample

Essay Tips For A Process Description SampleThe most important thing to remember when writing a process explanation sample essay is that you do not want to send out more work than you have to. Do not write a standard resume that has nothing new to say. If you send out a resume with hundreds of pages of information, it will be much harder to get an interview than it would be if you just wrote out a standard academic essay.Well-written material is what gets your resume noticed and read. The job interviewer should be able to read about the candidate in their own words. So make sure that you are able to convey what your employer wants to know.The process description sample can be used for almost any type of academic essay. You do not need to stick to the typical standards, but at the same time, you do not want to blow the reader's mind by going overboard and talking about every topic under the sun. It will look amateurish and will not look as professional as possible.A college student is still far more interested in learning about the curriculum, research methods, classes, grades, and other aspects of school than they are in personal details, so avoid using too much technical terminology or advanced vocabulary in your research. By the same token, do not use common phrases like 'the ability to interact with others'learning to be able to problem solve.' All of these things are things that students already know when they get to college.That being said, stick to the facts when using acronyms or abbreviations in your essay. This will make it clear that you are writing a paper that is being written for a class rather than something that you found on the Internet. Also, do not use too many articles and start your essay with a summary of the points you are trying to make.Make sure that you have all of the information that the employer is looking for in your academic paper. For example, if the employer wants to know how many items the employee has purchased in the last year, then it would be easier to write the paper with the number in the title. There is nothing wrong with making references to other sources such as text books and manuals as long as you indicate where the references are from.When preparing your process description sample, keep in mind that the format does not have to be scientific. Some examples include using bullets for important points in the paper. However, this must be done with care and with only the exact information needed.The employer wants to know everything that is necessary to hire the right person for the job. It is easy to mess up a first draft, but the information should still be accurate. If you put this information together correctly, then the academic paper will be the best one that you can create.

Issues in the management of human resources The WritePass Journal

Issues in the management of human resources Introduction Issues in the management of human resources Introduction1. What social, economic and/or cultural conditions give rise to the HR issues in this case?2.   Which three module topics do you intend to address within your answer to Assignment 2, and why have you chosen these?3. Which academic journal articles will you examine, and why have you chosen these? References:Related Introduction 1. What social, economic and/or cultural conditions give rise to the HR issues in this case? Experiencing change: New markets and relocated managers raised components in Jaguar, which means it is taking over the luxury carmaker market world-widely by finding a local partner to consolidate social position. Government support for research and development to ensure the industrys strength is important. Strategic HRD/HRM: According to contextual and dynamic framework Garavan (2007), Jaguar changed global environment from national conditions to multinational; therefore job value and uniqueness have been transferred from internal customers or suppliers to external. Cultural comparisons: Jaguar needs to take consideration of uncertainty avoidance due to cultural environment changed in new market. Reward options are keys to impact recruitment in the background of cultural diversity. 2.   Which three module topics do you intend to address within your answer to Assignment 2, and why have you chosen these? Experiencing change: Life is a journey with full of change. Transition and resistance happened everyday in organisations. Change is uncertain and what is present today maybe absent tomorrow. The movement with strategies creating opportunities for a better future is what organisation needs to experience. Cultural comparisons: When organisations globalize, most of work finished through people located in different nations. Collaboration and coordination of employment is the noticeable trend. Therefore the importance of cultural comparisons is rising up. Coaching: Leadership is an art and ensures the continuation of the organisation. Stimulate effectiveness by enabling others to reach both personal and institutional potential. Managers emphasize coaching as a key part to sustain leadership effectiveness. 3. Which academic journal articles will you examine, and why have you chosen these? Experiencing change: Smollan (2006) published different perspectives to change in organizational behaviour. Conway (2008) explores the relationship between HR practices and commitment to change. Bunker (2008) responded to change and help people move forward. Cultural comparison: Ferner (2011) used large-scale representative surveys to examine key aspects of control in multinational companies. Lamond and Zheng (2009) pointed critical view on Chinese HRM issues. Cantwell and Zhang (2011) summarised the relationship between multinational corporations and local economic systems. Coaching: Kirkbride (2006) illustrated innovative range leadership model and how this model developed leadership. Cole (2011) reviewed the latest management developments from cutting-edge research. Pollitt (2011)explained coaching initiative and the results it achieved. References: Bunker, K. A. (2008) â€Å"Responses to Change: Helping People Manage Transition†. Leadership in Action, vol.28, No.5, pp.15-17 Cantwell, J. and Zhang, Y. (2011) â€Å"Innovation and location in the multinational firm†.   International Journal of Technology Management, vol. 54, No.1, pp. 116-132 Cole, G. (2011) â€Å"Why leaders are key to their own development†. Human Resource Management International Digest, vol.19, No.2, pp. 19-23 Conway, E. (2008) â€Å"HR practices and commitment to change: an employee-level analysis†. Human Resource Management Journal, vol. 18 Issue 1, pp.72-89 Ferner, A. (2011) â€Å"HRM structures and subsidiary discretion in foreign multinationals in the UK†. International Journal of Human Resource Management, vol. 22 Issue 3, pp. 483-509 Garavan, T. (2007) â€Å"A Strategic Perspective on Human Resource Development†. Advances in Developing Human Resources, vol. 9, No. 1, pp. 11-30 Kirkbride, P. (2006) â€Å"Developing transformational leaders: the full range leadership model in action†. Industrial and Commercial Training, vol. 38 Issue: 1, pp.23 32 Lamond, D. and Zheng, C. (2009) â€Å"A Critical Review of Human Resource Management Studies (1978-2007) in the People’s Republic of China†. The International Journal of Human Resource Management, vol.20, No.11, pp.2194-2227 Pollitt, D. (2011) â€Å"Coaching drives performance improvement at GM Europe†. Human Resource Management International Digest, vol.19, No.1, pp.10-11 Smollan, R. K. (2006) Minds, hearts and deeds: Cognitive, affective and behavioural responses to change.   Journal of Change Management, vol. 6, No. 2, pp. 143-158

Elevator Observation Research Paper Example | Topics and Well Written Essays - 1000 words

Elevator Observation - Research Paper Example However, observation can also be an act of noticing or an act entailing attentively. Observation is the habit of noticing or the act of noting and recording something. By this, one can strongly say that observing is the act of noting and recording something after a keen study. Keen observations are necessary in different parts or field of working. For example, a teacher needs to observe the growth of his/her students or a doctor needs to observe the progress of his/her patient. By so doing, they are able to gauge what to do next on the patient or students. They are able to know, if they are taking an excellent turn in terms of recovering and performance or a wrong turn that needs more attention and help (Ellis, 2007). Additionally, observation is an important aspect in the world we live in. With keen observation, we are able to make wise decisions that will be of much help to us. However, observation is the key ingredient of making wise and reasonable decisions; it also helps in comi ng up with good ideas, be it socially or businesswise. Observation helps a person make evident conclusions concerning different issues in life. This is because it influences the kinds of conclusion people make in a part of lives, whether good or bad. On the other hand, if one makes a wrong observation, then he/she is able to make the wrong conclusions about an issue or matter depending on the kind of the observation. In addition, it is good to pay keen attention to whatever one is observing in order to make the right conclusions or decisions on the issue or matter concerned. This is to avoid making quick judgments, decisions or conclusions that have no basis. Additionally, many brilliant or prosperous people, at one point of their lives, made a keen observation and were able to come up with wise ideas that helped the world as a whole (Ellis, 2007). Without observation, many things would not have prospered in many countries. However, this shows us how observation is important in our lives and the world as a whole. What is participant observation? Participant observation is a type of research mostly used in cultural anthropology. However, its interest is to gain intimate familiarity with a given group of individuals or people for a given time or period during a certain activity. The observer, in this case, has to participate or play a role amongst the group of people that he/she is observing. By this, the observer is able to create an intimate relationship with the group of people or individuals, and this will help him in his observation because he/she will not feel like a stranger during the observation process. Familiarity between the observer and the group of people or individuals grows with time. This helps in the efficient communication between the observer and the group of individuals or people. In addition, this makes it easier for the observer to ask questions easily and the group of people or individuals to an answer without hesitation (Ellis, 2007). Ho wever, the chances of the group of people or individuals answering falsely to the questions asked are very few. This is due to the good relationship created between the observer and the group of people or individuals. On the other hand, the key principle of this observation is not for the observer to observe, but to find a role to play and identify with among the group of people or individuals. However, this kind of observation is necessary where the group of people or individuals do not want an association with anyone who is not of their own. For example, many organizations and criminal entities do not want any kind of study on them or observations. In this case, observers tend to pose like one of their own in order to get the necessary information they