Social Learning Theory Research Paper Example | Topics and Well Written Essays - 250 words

Social Learning Theory - Research Paper Example The punishment and reward systems established by society greatly influence the behaviors of individuals. â€Å"A leading proponent of social learning theory, Albert Bandura, helped to shape the conjecture by incorporating aspects of cognitive and behavioral learning† (Willhite). Owing to its huge significance to the society, SLT is frequently employed to gain an understanding of the underlying factors that convince people to land in the world of crime (Akers and Jensen 1). In terms of crime investigation, SLT asserts that â€Å"adolescents learn the techniques and attitudes of crime from close and intimate relationships with delinquent peers† (Siegel and Welsh 136). Here, delinquency is essentially considered as a learned behavior. The company an individual keeps and the people he/she spends time with influence his/her mentality and hence, the personality as a whole. Therefore, behaviors that convince individuals to commit crime can be traced back to the environment the y come from. People strive to achieve results that they deem positive while being aware of the evils associated with their actions. Works Cited: Akers, Ronald L., and Jensen, Gary F. Social Learning Theory and the Explanation of Crime. NJ: Transaction Publishers, 2003. Print.

The Egyptian accounting profession Essay Example | Topics and Well Written Essays - 500 words

The Egyptian accounting profession - Essay Example Its reforms are a part of a larger economic reform, as Egypt underwent a planned economy system in the 1960’s, then liberalized in the 1970’s and underwent structural changes in 1991 (Rahman et al. 1). Still, the private sector is given more leeway in terms of compliance with IAS than the public (Rahman et al. 4). Moreover, compliance with disclosure rules is a major issue. High quality auditors and accountants are in excess demand. Quality of auditors and accountants is guaranteed by the Egyptian Society of Accountants and Auditors (Rahman et al. 5). However, there are a few qualified students due to economic inequalities in the country, and these mostly work for international companies, with only few remaining in the public sector (Rahman et al. 6). Thus, though the government tries to comply with IAS, the work force cannot catch up with the standards. As a result, many companies listed on capital markets fail to live up to standards set by the Egyptian government (Rahman et al. 8). The enforcement mechanisms are weak as well. The central bank is weak, as it cannot impose sanctions on non – compliers in the banking sector (Rahman et al. 9). The government does not ensure that the auditing reports are of high quality by being checked by a second auditor (Rahman et al. 9). Since top management controls the company instead of the shareholders, irregularities within a company are shoved under the rug (Rahman et al. 9). Though IAS is to be followed completely in Egypt under all of the regulations, the result is mistrust among investors and a weak legal system (Rahman et al. 12). Shahid expands on auditing and accounting standards by incorporating them into the wider corporate culture in Egypt and abroad. According to Shahid, lack of standards and accountability leads to financial problems in companies (5). As a result, Shahid believes codes of good corporate governance to be the key to success in Egypt, since they are â€Å"a comprehensive set of norms