1.0 Introduction
Some high-profile scandals involving plagiarism by the famous writer has recently gained public attention. Similarly, dramatic technological progress over the past two period (for example, extensive full-text resources and “cut and paste” word processing) to promote the impression that this unlawful behaviour considerably easier and more common among students. Recently considered plagiarisms have a detailed understanding of the severity of which crime depends misrepresentation applying a negative externality degree. By this standard, the student plagiarism committed a particularly serious crime. Students no punishment of plagiarism may benefit from the value of their peers, such as grades and recommendations.

There is no doubt that plagiarism guidelines in most higher education institutions are strongly prohibited. However, when used in isolation, these stringent regulatory political power might affect the decision changeful plagiarism background. Student Plagiarism is a very particular illegal behaviour, as it can often reflect a kind of “rational ignorance.” The available evidence suggests that college students what constitutes plagiarism and how to avoid. Further, since the university teachers often do not pay attention to detect and informally and slightly inspection found plagiarism cases, so the education of students about plagiarism motivate themselves may be quite weak given that college lecturer tend to put little effort into detection and to implement cases of detected plagiarism informally and lightly. (Thomas S Dee B. A., 2010)

2.0 Reasons of plagiarism
High education appear to be plagiarism in a practical and political or commercial areas different rules of operation, and can create an emotional response, arrange highly charged metaphors. In education, plagiarism is considered to be the value of our common knowledge of a violation of those illegal of such practices has reasonable adverse consequences. Process analysis and synthesis of ideas, and convert in writing, it is considered is only to ensure that students learn the core of efforts to absorb the material and develop their own voice, the students can go beyond the surface of information and development of higher-order thinking skills.

2.1 They be short of confidence.
Because they do not go to school for some time, sometimes because of previous negative school experience, mature students may lack confidence in their own abilities academic work. Academic term as MLA and APA, looks like a foreign language newborn. When we use them without thinking, they tend to hear a confirmation. They do not belong. In addition, specialized language and typical convention. Specific areas, things have become our second nature, allowing students confused.

2.2 They give you the truth, the truth or the answer – static knowledge belongs to everyone.
Some students believe that the purpose of the study is to understand the truth. They believe the truth is fixed, but it is also a common knowledge. Experts only those you go for the truth, like you go to the dictionary to find the correct spelling of a word. These experts do not need any more reference dictionary, whenever you should be from its spelling. These students may be obtained through the ideas and arguments from a source and plagiarism.

Similarly, some students see their airship model – they came to the school to receive professional education. They work as researchers are to collect these expert ideas on certain topics or issues, quotes and evidence. Their article is to explain a patchwork of quotations, abstracts and sources, and sometimes, but not always, with the students’ creativity transition. Because they think they know nothing about the subject, they do not see anyone who wants their thesis on their own ideas. After you explain plagiarism policy, they are likely to plagiarism, because there is no reference to the interpretation and summary, although they cite direct reference.

2.3 They are lazy.
Although each teacher has had on paper there are other students in the name of the student entertainment stories, these cases are relatively rare. Most students do not intentionally plagiarism. In fact, in a study of students in SNL, Aubrey, her notebook filled with her creative writing that she was not good at research papers, because “I was really afraid of plagiarism. However, for those looking for a simple way out the best way to your students the task, to prevent them from plagiarism is to do so much work.

2.4 They panicked.
Some students plagiarize intentionally, and when they feel themselves in a corner at high pressures, the risk of being caught is low. Typically, this behaviour is the time management and organizational skills to poor results. When students were asked to do that they are not familiar with the work, this happens frequently, because they are less likely to know how to organize themselves, what they do have unrealistic expectations, commitment to this process than less. Therefore, you can not only expect this behaviour, not only in the newborn, but also the first time when students were asked to rise to a new level of work, such as their first extension, research projects.

3.0 Suggestion

3.1 Let students know what the consequences of plagiarism.
If students think Arrested too costly, they are less likely intentional plagiarism. Make sure there is a clear statement in the syllabus, and let the students know that you use Turn-It-In, Google or any other method to check their sources. By around specific, concentration problems or issues design work, making it difficult to plagiarism. Avoid “hot spots” national issues like general topics, such as paper Hemingway characters. On the Internet there are so many papers, the temptation may be too large.

3.2 Help students learn how to adjust them and organize their work, especially if you give them tasks are complex.
This notification may be in the beginning of their common process problem by specifying an intermediate step of the process it by ongoing discussions, as well as through the modelling process is completed. Explicitly discussed with students why the task in the classroom context and their learning is important. Tell them what those tasks can get the skills and knowledge transferable.

3.3 Explicitly discussed and agreed to the terms of your field with students.
Help students understand they are already in many areas of the Convention experts, such as movie reviews or cooking directions and learning academic term and they have completed studies equivalent to master these other areas. Let the students before the study, and after the write down their thoughts period. We have abandoned guess they’re going to find the content of the student, and after reading the source to write immediately respond to a student will be less likely to act as a passive collector of information.

3.4 Discuss the nature of knowledge, learning and research.
Students are required to generate a hypothesis before the study. Positioned as a research test and refine their assumptions. To provide students with a summary and interpretation without citation of exemplary student papers, and ask them to identify and correct the problem. When feeding paper, a quick scan. If the student references only direct reference, he or she may have overlooked a summary and interpretation.

4.0 Conclusion
Students must clearly borrowed from others in their written work – whether data, comments, questions, ideas or specific language. This obligation to determine whether the source of published or unpublished, and they print or on the Internet. If in doubt, be sure to contact your teachers understand how to verify the source of the paper, especially because each discipline has its own conventions.
(1231 words)

5.0 Bibliography
Ashworth, P., Bannister, P., & Thorne, P. (1997). Guilty in whose eyes? University students’ perceptions of cheating and plagiarism in academic work and assessment. Studies in Higher Education, 22, 187-203.
Davis, S. F., Grover, C. A., Becker, A. H., & McGregor, L. N. (1992). Academic Dishonesty.Teaching of Psychology, 19(1), 16-20.
Debbie W.& David. A. (2010). Dealing with plagiarism in a complex information society.
Franklyn-Strokes, A., & Newstead, S. E. (1995). Undergraduate cheating. Studies in Higher Education, 20(2), 159-172.
Howard, R. M. (1995). Plagiarisms, Authorships and the Academic Death Penalty. College English, 57(7), 788-806.
McCabe, D. L., Trevino, L. K., & Butterfield, K. D. (2001). Dishonesty in academic environments. Journal of Higher Education, 72(1), 29-45.
Thomas S Dee, B. A. (2010). RATIONAL IGNORANCE IN EDUCATION. A FIELD EXPERIMENT IN STUDENT PLAGIARISM , 1.
Wilhoit, S. (1994). Helping students avoid plagiarism. College Teaching, 42(4), 161-165.
Zobel, J., & Hamilton, M. (2002). Managing Student Plagiarism in Large Academic Departments. Australian University Review, 45(2), 23-30.

Activity 2(a)
Regulatory requirements around the world, or are considering mandatory audit firm rotation, as anecdotal evidence suggests that long-term will reduce audit quality audit. However, there are differences in the regulatory body to determine the time point of mandatory auditor rotation aspect. For example, Italy has a term of nine years, the EU has recently mandated maximum period of 20 years in 2016 in Indonesia for six years. In this paper, we estimate that audit quality begins to drop points, and the best point of mandatory audit firm rotation occurs. We forecast stronger investor protection countries should have a longer reference point. Therefore, we provide an estimate of the level of investor protection point of reference for the investor. Our research is empirical in nature, it can be said that if we did not find empirical evidence of a turning point, or if the client companies rarely keep their auditors over the reference point, then the market forces run at least in terms of effective replacement auditor; Therefore, no mandatory audit firm rotation regulation.

Over the past few decades, regulators and professional bodies to mandatory rotation of audit firms were debated. In recent years, the United States believes the rules have not changed, the EU has the final authorization. Opponents argue that mandatory audit firm rotation is unreasonable. First, the advantage is not justified, because the cost of switching customers and auditors too. For example, in 2013, the US Congress Financial Services Committee, said the report, customers switching costs, including additional management time and corporate resources, from $ 500,000 to $ 5 million range, most of the big audit firms audit costs will be higher than initially thought More than 20% next year (US Congress, 2013). These costs may include new audit, auditors investment resources for business and accounting systems, and auditor initial learning new customer costs and related audit procedures, auditors detect and reduce the effectiveness of significant errors. By having a steep “learning curve” in understanding new and complex transactions, reduce the effectiveness of auditors.
Our study investigated how the reference point with the strength of the legal liability system varies; therefore, we discuss what further legal punishment system is and how it affects the quality of the audit and then determine our forecast. Legal liability system is country-specific investors believe investors protection against exploitation managers and controlling shareholders. Including legal institutions and securities laws to protect investors and managers controlling shareholder. By disclosure rules to promote private enforcement of liability rules (for example, when investors seek damages, liability standards issuers, auditors and intermediaries) as well as more rigorous enforcement mechanisms to enable investors to benefit from the work of the Securities and Exchange Commission could clarify legal obligation, issuers and auditors).

Our national legal liability system is the main measure of litigation risk rating (LITIGATE). Litigation risk ratings to measure the implementation of audit services in a particular country comprehensive risk and cost levels. We have taken this measure because it is more closely capture the potential risk of the auditor. Rating using values from 1-15, and higher values assigned to countries with a high risk of litigation. We divide the country into two litigation risk groups: high litigation risk countries with a rating greater than or equal to 5.79, lower litigation risk countries with a rating of less than 5.79. We called these two high-risk group litigation risk group and low risk group.

Many regulators believe that mandatory audit firm rotation is a means to improve auditor independence, thereby improving the quality of financial reporting. We investigated the strength of the legal liability system of national investor protection agents how it affects the reference point. We forecast strong reference point than the legal liability system weak legal liability system should be large, because when the legal responsibility of a State requires a stronger, auditors will extend its independence. We use the quadratic model to describe the relationship between audit quality and audit firm ownership and validation quadratic model. We provide a reference point for theoretical predictions based on historical data and empirical estimation.
Activity 2(b)
Quality of accounting information in the literature in various ways to measure. The first two studies are mainly two types: the value of the relevant and the level of earnings management. In contrast, using the value relevance and timeliness as the quality of reporting agents. They believe that when less earnings management, high quality accounting, loss and recognize the value of promoting the relevance of a larger amount of input. On the other hand, the four dimensions of quality of accounting information that the book value and earnings value relevance, timeliness and asymmetric benefits, conditions and ability to predict conservative earnings and cash flow.

Although all agents report the value relevance of quality, highly appreciated. This is because it provides a direct usefulness of accounting information for the capital market in end-user. In fact, most studies used to assess the value relevance of accounting quality as proxy indicators. The total book value and earnings value relevance is looking for IFRS adoption on the financial reporting quality of a natural place, because it is in equity valuations and IFRS conceptual framework plays a vital role . When accounting figures with the current market value (such as shares) statistics related to accounting information is considered relevant and value. It is the ability of the financial statements, such as earnings and book value stocks, and summarizes deciding capture valuable information. This paper reviews the use to assess the value relevance of financial reporting quality of existing empirical work.

Therefore, the international financial reporting standards, reporting standards globally acceptable quality through strict procedures IASB to develop public interest in the quality of accounting information is expected to be an important determinant. In fact, some people think (IFRS) to coordinate the development of the company’s accounting practices, as well as the world’s major capital markets to meet high quality standards to eliminate the desire for quality of reporting requirements. Because IFRS is generally accepted and considered higher quality than most domestic accounting standards; therefore expected higher quality accounting after the adoption of international financial reporting standards. Therefore, some authors believe that the International Financial Reporting Standards most commonly accepted global accounting standards and is widely used, it should have a positive impact on the quality of accounting information, and enables investors and other financial statement users benefit.

However, is still a quarrel, with high quality standard high-quality information may be a necessary condition, but not necessarily a sufficient condition; this is because other factors persist, these factors tend to damage the quality of reporting. For example, consider incentive and institutional framework preparers affect the quality of accounting information over accounting standards. Other existing income shows that in addition to reporting standards, strong investor protection, encouraging strong enforcement, common law legal system and preparation of personnel is the basis of high-quality financial statements.

The study was limited to review of desktops and libraries, to investigate existing empirical evidence on global value IFRS accounting information relevance. Literature survey showed that accounting research concentrated in the developed capital markets, interest in emerging capital markets continue to grow. Further review showed that the existing empirical research results to provide a mix of international financial reporting standards adopted after the value relevance of the effects, the evidence is not consistent and uncertain ; and with respect to the national GAAP. In this case, it is encouraging, directly related to accounting figures improved value and relevance with the use of International Financial Reporting Standards, and therefore need to study this issue more empirical investigation. This result implies an urgent need, and clear wake-IFRS value of correlation on a national basis by-country basis, with particular emphasis on the development of capital markets, especially in Africa, with little noticeable Africa.

Activity 2(c)
In the short-term decisions, the difference between costs and revenues are usually trying economic figures among the various alternatives were considered when the decision. Differences in income and costs are future costs and revenues between the various alternatives. Another term used for “differential” is “incremental” and the two terms are used interchangeably. On the other hand, refers to marginal costs or revenues to increase the total cost of production and / or sale of a unit produced. Marginal costs are often used to estimate the incremental costs or cost differences.

There is no difference in the cost of the general category of costs can be marked differences; differences in the cost of always being analyzed specific alternatives related. In general, any variable costs being analyzed and related activities will make up most of the difference in cost. However, there may be certain types of fixed costs, the fixed costs in the decision-making alternatives considered are incremental nature; if this is the case, then these costs are part of the difference in cost must be considered in the decision-making process.

Differences in income between different alternatives in future income considered. When comparing the different choices, there may be three different cases; three basic conditions. First, the operational capacity to dissatisfaction decision has no effect on product sales or other income-generating activities. Simply compare different alternatives incremental revenue and cost; does not consider the loss of contribution currently being generated. Second, operating at less than full capacity, but the decision will affect other product sales or income-generating activities. It must take into account the decision made by the impact of existing products and activities, revenues and costs and the estimated result directly from the decision. Finally, operating at full capacity, the decision will affect other product sales or income-generating activities. It must take into account the decision made by the impact of existing products and activities, revenues and costs and the estimated result directly from the decision.

There are two types of short-term decision-making criteria. Product pricing options to maximize the total price of the additional profits. Special Order Compare incremental revenue and incremental costs associated with the order; if the comparison shows that the company’s overall contribution margin will increase, the approval decision. Be sure to consider whether this order would normally have any impact on sales and earnings. It also ensures that you are not the estimated incremental cost per unit cost data, including the allocation of indirect fixed costs, in fact, does not increase by taking this line.

Activity 3
Academic skills are the learning habits, strategies and time management to help students learn and take in the school courses. For most students, learning is not just to receive the information. The lectures usually include academic skills in their courses, so that student can really understand certain concepts. These skills not only help student at the exam time, it also help student future.

In these courses, I have learned a lot thing like researching and processing information, evaluation and organization of information, writing skills and so on. In the first class, Dr. Segar teaches type of reference. They are American Psychological Association Style (APA style), Modern Language Association Style (MLA style) and Chicago Style. Then, I also learn many type of database except the “Google” we can use the “Dogpile”, “Mamma”, “Springer link”, “Merlot II”, “Coursera” is for who want take the course and certificate in the short period, “APA Purdue owl University” and “Viper plagiarism checker”.

We use the five evaluation criteria to identify the information. These are authority, accuracy, objectivity, currency and scope. Firstly, the authority is wanted to find out if the author (personal or corporate) is an authority of the subject. Secondly, accuracy find out if the information is accurate and from a reliable source. Thirdly, objectivity means presenting information based on facts. It should not be a propaganda material or biased towards politics, religion, gender, race, nation or personal theory. Next is currency refers to how current is the information. Do not choose information that is outdated for example why use a 3nd edition book instead of 4th edition book. Lastly, scope is refers to the coverage of the article as far as readership is concerned.

In this course I also get some idea to found the information. Like the Online Public Access Catalogue (OPAC), eBook and e-journal. OPAC is the electronic or online catalogue, which in traditional libraries is represented by the card catalogue. It records and show resources of printed books available in the public library. OPAC have five ways to get the information such as author, title, author-title, subject and keyword. When we find the information must have “com”, “net”, “gov”, “org” and “edu” domain name because internet information can edit by anyone.

In this course I also learn how to write my goal. We use the SMART to complete the goals that are Specific, Measurable, Attainable, Relevant and Timely. The next thing is the source of ideas. These have two categories that are primary and secondary sources. The primary has observation, experiment, interviews, questionnaires and surveys, human resources, files and records and professional associations. The secondary sources are library catalogues, computer information system, CD-ROMs, periodicals and journals, audiovisual and archive.

The advantage and disadvantages of electronic media and print media. Advantage for electronic media are its can accessible from any location at any time. It easy to advance large scope searchers and cross-referencing through hyperlinks. Disadvantage for electronic media that material is intangible and technology can fail. Computer technology not always accessible. Quality of information not always credible because anyone can upload material any time.

The print media have books, journal, reference books, newspapers and other paper-based documents. The advantage for print media that material is tangible, portable and a permanent record. Disadvantage are its may be outdated, held in a physical space and take up a lot of space and conducting large-scale searches and cross-referencing is time consuming.

The APA style is another new thing I learned in this course. Here I learned how to write professional assignments. The paper must include a title page, abstract, subject, and reference. In the article must be text citation if the resources in the sentence, if not this sentence be plagiarism. The references have book, article, electronic source and etc. the example for reference as following:
Basic format for books
“Calfee, R. C., & Valencia, R. R. (1991). APA guide to preparing manuscripts for journal publication. Washington, DC: American Psychological Association.”
Edited book with an author or authors
“Plath, S. (2000). The unabridged journals. K. V. Kukil (Ed.). New York, NY: Anchor.”
Article in Journal Paginated by Volume
“Harlow, H. F. (1983). Fundamentals for preparing psychology journal articles. Journal of Comparative and Physiological Psychology, 55, 893-896.”
Article in Journal Paginated by Issue
“Scruton, R. (1996). The eclipse of listening. The New Criterion, 15(3), 5-13.”
Article in a Magazine
“Henry, W. A., III. (1990, April 9). Making the grade in today’s schools. Time, 135, 28-31.”
Article in a Newspaper
“Schultz, S. (2005, December 28). Calls made to strengthen state energy policies. The Country Today, pp. 1A, 2A.”
Article From an Online Periodical
“Bernstein, M. (2002). 10 tips on writing the living Web. A List Apart: For People Who Make Websites, 149. Retrieved from http://www.alistapart.com/articles/writeliving”
Article from a Database
“Smyth, A. M., Parker, A. L., & Pease, D. L. (2002). A study of enjoyment of peas. Journal of Abnormal Eating, 8(3), 120-125. Retrieved from http://www.articlehomepage.com/full/url/”
Electronic Books
“De Huff, E. W. (n.d.). Taytay’s tales: Traditional Pueblo Indian tales. Retrieved from http://digital.library.upenn.edu/women/dehuff/taytay/taytay.html”
(Conard-Salvo, 2017)

Reading has included fast reading and slow reading. In this two type reading again separate to two. Under fast reading have skimming and scanning, than under slow reading have analytical plus critical and SQ3R. In this course I learn use the SQ3R to read the resource. Skimming is mean looking for the general or main idea. Scanning is meaning that look for a specific fact or piece of information. Analytical plus critical is most analyze and understand the information. SQ3R are surveys, questions, read, recite and review. This method can help me improve in the assignment speed. Notes have separate in four groups that are column note, summary notes, outline notes and mind map. In this four type notes, the mind map is most popular with the student or lecture. Because it more easy to understand and it’s the free style.

In my opinion, APA style is the most important for our assignment. The information of the assignment must use the five evaluations to ensure the resource is really. We must identify to reading the information whether its need slow read or fast read.