Tuesday, November 20, 2012

Langston Hughes - The Life, Times, Works as Well as Impact of a Versatile African-American Writer

Langston Hughes stands as a literary and cultural translation of the political resistance and campaign of black consciousness leaders such as Martin Luther King to restore the rights of the black citizenry thus fulfilling the ethos of the American dream, which is celebrated universally every year around February to April.

Hughes' overriding sense of a social and cultural purpose tied to his sense of the past, the present and the future of black America commends his life and works as having much to learn from to inspire us to move forward and to inform and guide our steps as we move forward to create a great future.

Hughes is also significant since he seems to have conveniently spanned the genres: poetry, drama, novel and criticism leaving an indelible stamp on each. At 21 years of age he had published in all four (4) areas. For he always considered himself an artist in words who would venture into every single area of literary creativity, because there were readers for whom a story meant more than a poem or a song lyric meant more than a story and Hughes wanted to reach that individual and his kind.

Langston Hughes - The Life, Times, Works as Well as Impact of a Versatile African-American Writer

But first and foremost, he considered himself a poet. He wanted to be a poet who could address himself to the concerns of his people in poems that could be read with no formal training or extensive literary background. In spite of this Hughes wrote and staged dozens of short stories, about a dozen books for children, a history of the National Association for the Advancement of Coloured Peoples (NAACP), two volumes of autobiography, opera libretti, song lyrics and so on. Hughes was driven by a sheer confidence in his versatility and in the power of his craft.

Hughes" commitment to Africa was real and concretized in both words and deeds. The fact of his Negro-ness (though light-complexioned) has aroused in him a desire to challenge those from the other side of the color line that reject it:

My old man's a white old man

And my old mother's black

My old ma died in a fine big house

My mad died in a shack

I wonder where I'm gonna die

Being neither white nor black?

His search for his roots was given impetus when in 1923 Hughes met and heard Marcus Garvey exhort Negroes to go back to Africa to escape the wrath of the white man. Hughes then became one of the poets who thought they felt the beating of the jungle tom-toms in the Negroes' pulse. Their verse took on a nostalgic mood, and some even imagined that they were infusing the rhythms of African dancing and music into their verse like we could sense in the reading of this poem: 'Danse Africaine':

The low beating of the tom toms,

The slow beating of the tom toms,

Low ...slow

Slow ...low -

Stirs your blood.

Dance!

A night-veiled girl

Whirls softly into a

Circle of light.

Whirls softly ...slowly,

Born in Joplin, Missouri in 1902, Hughes grew up in Lawrence, Kansas and Lincoln, Illinois, before going to high school in Cleveland, Ohio in of which places, he was part of a small community of blacks to whom he was nevertheless profoundly attached from early in his life. Though descending from a distinguished family his infancy was disrupted by the separation of his parents not long after his birth. His father then emigrated to Mexico where he hoped to gain the success that had eluded him in America. The color of his skin, he had hoped, would be less of a consideration in determining his future in Mexico. There, he broke new ground. He gained success in business and lived the rest of his life there as a prosperous attorney and landowner.

In contrast, Hughes' mother lived the transitory life common for black mothers often leaving her son in the care of her mother while searching for a job.

His maternal grandmother, Mary Langston, whose first husband had died at Harpers Ferry as a member of John Brown's band, and whose second husband (Hughes's grandfather) had also been a militant abolitionist. instilled in Hughes a sense of dedication most of all. Hughes lived successively with family friends, then various relatives in Kansas.

Another important family figure was John Mercer Langston, a brother of Hughes's grandfather who was one of the best-known black Americans of the nineteenth century.

Hughes later joined his mother even though she was now with his new stepfather in Cleveland, Ohio. At the same time, Hughes struggled with a sense of desolation fostered by parental neglect. He himself recalled being driven early by his loneliness 'to books, and the wonderful world in books.' He became disillusioned with his father's materialistic values and contemptuous belief that blacks, Mexicans and Indians were lazy and ignorant.

At Central High School Hughes excelled academically and in sports. He wrote poetry and short fiction for the school's literary magazine and edited the school year book. He returned to Mexico where he taught English briefly and wrote poems and prose pieces for publication in The Crisis the magazine of the NAACP.

Aided by his father, he arrived in New York in 1921 ostensibly to attend Columbia University but really it was to see Harlem. One of his greatest poems, "The Negro Speaks of Rivers" had just been published in The Crisis. His talent was immediately spotted though he only lasted one year at Columbia where he did well but never felt comfortable.

On campus, he was subjected to bigotry. He was assigned the worst dormitory room because of his color. Classes in English literature were all he could endure. Instead of attending classes which he found boring he would frequent shows, lectures and readings sponsored by the American Socialist Society. It was then that he was first introduced to the laughter and pain, hunger and heartache of blues music. It was the night life and culture that lured him out of college. Those sweet sad blues songs captured for him the intense pain and yearning that he saw around him, and that he incorporated into such poems as "The Weary Blues".

To keep himself going as a poet and support his mother, Hughes served in turn as: a delivery boy for a florist; a vegetable farmer and a mess boy on a ship up the Hudson River. As part of a merchant steamer crew he sailed to Africa. He then traveled the same way to Europe, where he jumped Ship in Paris only to spend several months working in a night-club kitchen and then wandering off to Italy.

By 1924 his poetry which he had all along been working on showed the powerful influence of the blues and jazz. His poem "The Weary Blues" which best exemplifies this influence helped launch his career when it won first prize in the poetry section of the 1925 literary contest of Opportunity magazine and also won another literary prize in Crisis.

This landmark poem, the first of any poet to make use of that basic blues form is part of a volume of that same title whose entire collection reflects the frenzied atmosphere of Harlem nightlife. Most of its selections just as "The Weary Blues" approximate the phrasing and meter of blues music, a genre popularized in the early 1920s by rural and urban blacks. In it and such other pieces as "Jazzonia" Hughes evoked the frenzied hedonistic and glittering atmosphere of Harlem's famous night-clubs. Poetry of social commentary such as "Mother to Son" show how hardened the blacks have to be to face the innumerable hurdles that they have to battle through in life.

Hughes' earliest influences as a mature poet came interestingly from white poets. We have Walt Whitman the man who through his artistic violations of old conventions of poetry opened the boundaries of poetry to new forms like free verse. There is also the highly populist white German Émigré Carl Sandburg, who as Hughes' " guiding star," was decisive in leading him toward free verse and a radically democratic modernist aesthetic

But black poets Paul Laurence Dunbar, a master of both dialect and standard verse, and Claude McKay, the black radical socialist an emigre from Jamaica who also wrote accomplished lyric poetry, stood for him as the embodiment of the cosmopolitan and yet racially confident and committed black poet Hughes hoped to be. He was also indebted to older black literary figures such as W.E.B. Dubois and James Weldon Johnson who admired his work and aided him. W.E.B. Dubois' collection of Pan-Africanist essays Souls of Black Folks has markedly influenced many black writers like Hughes, Richard Wright and James Baldwin.

Such colour-affirmative images and sentiments as that in "people": The night is beautiful,/So the faces of my people and in 'Dream Variations: Night coming tenderly,/ Black like me. endeared his work to a wide range of African Americans, for whom he delighted in writing,.

Hughes had always shown his determination to experiment as a poet and not slavishly follow the tyranny of tight stanzaic forms and exact rhyme. He seemed, like Watt Whitman and Carl Sandburg, to prefer to write verse which captured the realities of American speech rather than "poetic diction", and with his ear especially attuned to the varieties of black American speech.

"Weary Blues" combines these various elements the common speech of ordinary people, jazz and blues music and the traditional forms of poetry adapted to the African American and American subjects. In his adaptation of traditional poetic forms first to jazz then to blues sometimes using dialect but in a way radically different from earlier writers, Hughes was well served by his early experimentation with a loose form of rhyme that frequently gave way to an inventively rhythmic free verse:

Ma an ma baby

Got two mo' ways,

Two mo' ways to do de buck!

Even more radical experimentation with the blues form led to his next collection, Fine Clothes to the Jew. Perhaps his finest single book of verse, including several ballads, Fine Clothes was also his least favourably welcomed.

Several reviewers in black newspapers and magazines were distressed by Hughes' fearless and, 'tasteless' evocation of elements of lower-class black culture, including its sometimes raw eroticism, never before treated in serious poetry.

Hughes expressing his determination to write about such people and to experiment with blues and jazz wrote in his essay "The Negro Artist and the Racial Mountain." Published in the Nation in 1926

'We younger artists...intend to express our individual dark-skinned selves Without fear or shame. If white people are pleased we are glad. If they Are not, it doesn't matter. We know we are beautiful, And ugly too.'

Hughes expressed his determination to write fearlessly, shamelessly and unrepentantly about low-class black life and people inspite of opposition to that. He also exercised much freedom in experimenting with blues as well as jazz.

The tom-tom cries and the tom-tom laughs. If coloured people are pleased we are glad. If they are not their displeasure doesn't matter either. We build our temples for tomorrow, strong as we know how and we stand on top of the mountains, free within ourselves.

With his espousal of such thoughts defending the freedom of the black writer Hughes became a beacon of light to younger writers who also wished to assert their right to explore and exploit allegedly degraded aspects of black people. He thus provided the movement with a manifesto by so skillfully arguing the need for both race pride and artistic independence in this his most memorable essay,

In 1926 Hughes returned to school in the historically black Lincoln University in Pennsylvania where he continued publishing poetry, short stories and essays in mainstream and black-oriented periodicals

In 1927 together with Zora Neal Hurston and other writers he founded Fire a literary journal devoted to African -American culture and aimed at destroying the older forms of black literature. The venture itself was short-lived. It was engulfed in fire along with its editorial offices.

Then a 70 - year old wealthy white patron entered his life. Charlotte Osgood Mason, who started directing virtually every aspect of Hughes' life and art. Her passionate belief in parapsychology, intuition and folk culture was brought into supervising the writing of Hughes' novel: Not Without Lauqhter in which his boyhood in Kansas is drawn to depict the life of a sensitive black child, Sandy, growing up in a representative, middle-class.mid-western African-American home.

Hughes' relationship with Mason came to an explosive end in 1930. Hurt and baffled by Mason's rejection, Hughes used money from a prize to spend several weeks recovering in Haiti. From the intense personal unhappiness and depression into which the break had sunk him.

Back in the U.S., Hughes made a sharp turn to the political left. His verses and essays were now being published in New Masses, a journal controlled by the Communist Party. Later that year he began touring.

The renaissance which was long over was replaced for Hughes by a sense of the need for political struggle and for an art that reflected this radical approach. But his career, unlike others then, easily survived the end of that movement. He kept on producing his art in keeping with his sense of himself as a thoroughly professional writer. He then published his first collections, the often acerbic and even embittered The Ways of White Folks.

Hughes' main concern was now, the theatre. Mulatto, his drama of race-mixing and the South was the longest running play by an African American on Broadway until Lorraine Hansberry's A Raisin in the Sun appeared in the 1960's. His dramas - comedies and ramas of domestic black American life, largely - were also popular with black audiences. Using such innovations as theatre-in-the-round and invoking audience participation, Hughes anticipated the work of later avant-garde dramatists like Amiri Baraka and Sonia Sanchez. In his drama Hughes combines urban dialogue, folk idioms, and a thematic emphasis on the dignity and strength of black Americans.

Hughes wrote other plays, including comedies such as Little Ham (1936) and a historical drama, Emperor of Haiti (1936) most of which were only moderate successes. In 1937 he spent several months in Europe, including a long stay in besieged Madrid. In 1938 he returned home to found the Harlem Suitcase Theater, which staged his agitprop drama Don't You Want to Be Free? employing several of his poems, vigorously blended black nationalism, the blues, and socialist exhortation. The same year, a socialist organization published a pamphlet of his radical verse, "A New Song."

With the start of World War II, Hughes returned to the political centre. The Big Sea, his first volume of his autobiography work with its memorable portrait of the renaissance and his African voyages written in an episodic, lightly comic style with virtually no mention of his leftist sympathies appeared.

In his book of verse Shakespeare in Harlem (1942) he once again sang the blues. On the other hand, this collection, as well as another, his Jim Crow's Last Stand (1943), strongly attacked racial segregation.

In poetry, he revived his interest in some of his old themes and forms, as in Shakespeare in Harlem (1942).the South and West, taking poetry to the people. He read his poems in churches and in schools. He then sailed from New York for the Soviet Union. He was amongst a band of young African-Americans invited to take part in a film about American race relations.

This filmmaking venture, though unsuccessful, proved instrumental to enhancing his short story writing. For whilst in Moscow he was struck by the similarities between D. H. Lawrence's character in a title story from his collection The Lovely Lady and Mrs Osgood Mason. Overwhelmed by the power of Lawrence's stories, Hughes began writing short fiction of his. On his return to the U. S.. by 1933 he had sold three stories and had begun compiling his first collection.

Perhaps his finest literary achievement during the war came in writing a weekly column in the Chicago Defender from 1942 to 1952. the highlight of which was an offbeat Harlem character called Jesse B. Semple, or Simple, and his exchanges with a staid narrator in a neighborhood bar, where Simple commented on a variety of matters but mainly about race and racism. Simple became Hughes's most celebrated and beloved fictional creation. and one of the freshest, most fascinating and enduring Negro characters in American fiction Jesse B Simple, is a Harlem Everyman, whose comic manner hardly obscured some of the serious themes raised by Hughes in relating Simple's exploits in the quintessential "wise-fool' whose experience and uneducated insights capture the frustrations of being black in America.. His honest and unsophisticated eye sees through the shallowness, hypocrisy and phoniness of white and black Americans alike. From his stool at Paddy's Bar, in a delightful brand of English, Simple comments both wisely and hilariously on many things but principally on race and women.

His bebop-shaped poem Montage of a Dream Deferred (1991) projects a changing Harlem, fertile with humanity but in decline. In it, the drastically deteriorated state of Harlem in the 1950s is contrasted to the Harlem of the 20s. The exuberance of night-club life and the vitality of cultural renaissance has now gone. An urban ghetto plagued by poverty and crime has taken its place. A change in rhythm parallels the change in tone. The smooth patterns and gentle melancholy of blues music are replaced by the abrupt, fragmented structure of post-war jazz and bebop. Hughes was alert to what was happening in the African-American world and what was coming. This is why this volume of verse reflected so much the new and relatively new be-bop jazz rhythms that emphasized dissonance They thus reflected the new pressures that were straining the black communities in the cities of the North.

Hughes' living much of his life in basements and attics brought much realism and humanity to his writing especially his short stories. He thus remained close to his vast public as he kept moving figuratively through the basements of the world where his life is thickest and where common people struggle to make their way. At the same time, writing in attics, he rose to the long perspective that enabled him to radiate a humanizing, beautifying, but still truthful light on what he saw.

Hughes' short stories reflect his entire purpose as a writer. For his art was aimed at interpreting "the beauty of his own people," which he felt they were taught either not to see or not to take pride in. In all his stories, his humanity, his faithful and artistic presentations of both racial and national truth - his successful mediation between the beauties and the terrors of life around him all shine out. Certain themes, technical excellencies or social insights loom out.

"Slave in the Block" for example, a simple but vivid tale reveals the lack of respect and even human communication, between Negroes and those patronizing and cosmetic whites.

Hughes also took time to write for children producing the successful Popo and Fifina (1932), a tale set in Haiti with Arna Bontemps. He eventually published a dozen children's books, on subjects such as jazz, Africa, and the West Indies. Proud of his versatility, he also wrote a commissioned history of the NAACP and the text of a much praised pictorial history of black America The Sweet Flypaper of Life (1955), where he explicated photographs of Harlem by Roy DeCarava, which was judged masterful by reviewers, and confirmed Hughes's reputation for an unrivaled command of the nuances of black urban culture.

Hughes's suffered constant harassment about his ties to the Left. In vain he protested he had never been a Communist having severed all such links. In 1953 he was subjected to public humiliation at the hands of Senator Joseph McCarthy, when he was forced to appear in Washington, D.C., and testify officially about his politics. Hughes denied that he had ever been a communist but conceded that some of his radical verse had been ill-advised.

Hughes's career hardly suffered from this. Within a short time McCarthy himself was discredited. Hughes now wrote at length in I Wonder as I Wander (1956), his much-admired second volume of autobiography. about his years in the Soviet Union. He became prosperous, although he always had to work hard for his measure of prosperity. In the 1950s he turned to the musical stage for success, as he sought to repeat his major success of the 1940s, when Kurt Weill and Elmer Rice had chosen him as the lyricist for their Street Scene (1947). This production was hailed as a breakthrough in the development of American opera; for Hughes, the apparently endless cycle of poverty into which he had been locked came to an end. He bought a home in Harlem.

By the end of his life Hughes was almost universally recognized as the most representative writer in the history of African American literature and also as probably the most original of all black American poets. He thus became the widely acknowledged "Poet Laureate" of the Negro Race!

According to Arnold Rampersad, an authority on Hughes:

Much of his work celebrated the beauty and dignity and Humanity of black Americans. Unlike other writers Hughes basked in the glow of the obviously high regard of his primary audience, African Americans. His poetry, with its original jazz and blues influence and its powerful democratic commitment, is almost certainly the most influential written by any person of African descent in this century. Certain of his poems; "Mother to Son" are virtual anthems of black American life and aspiration. His plays alone... could secure him a place in AfroAmerican literary history. His character Simple is the most memorable single figure to emerge from black journalism. 'The Negro Artist and the Racial Mountain' is timeless, "it seems as a statement of constant dilemma facing the young black artist, caught between the contending forces of black and white culture'

Liberated by the examples of Carl Sandburg's free verse Hughes' poetry has always aimed for utter directness and simplicity. In this regard, is the notion that he almost never revised his work seeming like romantic poets who believe and demonstrate that poetry is a 'spontaneous overflow of emotions".

Like Walt Whitman, Hughes's great poetic forefather in America's poetry..., Hughes did believe in the poetry of Emotion, in the power of ideas and feelings that went beyond matters of technical crafts. Hughes never wanted to be a writer who carefully sculpted rhyme and stanzas and in so doing lost the emotional heart of what he had set out to say.

His poems imbued with the distinctive diction and cadences of Negro idioms in simple stanza patterns and strict rhyme schemes derived from blues songs enabled him to capture the ambience of the setting as well as the rhythms of jazz music.

He wrote mostly in two modes/directions:

(i) lyrics about black life using rhythms and refrains from jazz and

blues.

(ii) Poems of racial protest

exploring the boundaries between black and white America. thus contributing to the strengthening of black consciousness and racial pride than even the Harlem Renaissance's legacy for its most militant decades. While never militantly repudiating co-operation with the white community, the poems which protest against white racism are boldly direct.

In "The Negro Speaks of Rivers" the simple direct and free verse makes clear that Africa's dusky rivers run concurrently with the poet's soul as he draws spiritual strength as well as individual identity from the collective experience of his ancestors. The poem is according to Rampersad "reminding us that the syncopated beat which the captive Africans brought with them "that found its first expression here in "the hand clapping, feet stamping, drum-beating rhythms of the human heart (4 - 5), is as 'ancient as the world."

But what Hughes is better known for is his treatment of the possibilities of African-American experiences and identities. Like Walt Whitman, he created a persona that speaks for more than himself. His voice in "I too" for instance absorbs the depiction of a whole race into his central consciousness as he laments:

I, too, sing America

I am the darker brother.

I, too, am America.

The "darker brother" celebrating America is certain of a better future when he will no longer be shunted aside by "company". The poem is characteristic of Hughes's faith in the racial consciousness of African Americans, a consciousness that reflects their integrity and beauty while simultaneously demanding respect and acceptance from others as especially when: Nobody '/I dare Say to me, Eat in the kitchen.

This dogged resistance and optimism in facing adversity is what Hughes' life centred on.thus enabling him to survive and achieve in spite of the obstacles facing him. as Rampersad affirms:.

'Toughness was a major characteristic of Hughes' life. For his life was hard. He certainly knew poverty and humiliation at the hands of people with far more power and money than he had and little respect for writers, especially poets. Through all his poverty and hurt, Hughes kept on a steady keel. He was a gentleman, a soft man in many ways, who was sympathetic and affectionate, but was tough to the core.

Hughes's poetry reveals his hearty appetite for all humanity, his insistence on justice for all, and his faith in the transcendent possibilities of joy and hope that make room as he aspires in 'I too', for everyone at America's table.

This deep love for all humanity is echoed in one of his poems: 'My People" some lines of which were earlier referred to:

The night is beautiful,

so the faces of my people,

the stars are beautiful,

so the eyes of my people

Beautiful, also, is the sun

Beautiful also, are the souls of my people

Arnold Rampersad's last word on Hughes's humanity, is anchored on three essential attributes: his tenderness; generosity and his sense of humour.

Hughes was also tender. He was a man who lovse other people and was beloved. It was very hard to find anyone who had known him who would say a harsh thing about him. People who knew him could remember little that wasn't pleasant of him. Evidently, he radiated joy and humanity and this was how he was remembered after his death.

He loved the company of people. He needed to have people around him. He needed them perhaps to counter the essential loneliness instilled in his soul from early in his life and out of which he made his literary art.

Hughes was a man of great generosity. He was generous to the young and the poor, the needy; he was generous even to his rivals. He was generous to a fault, giving to those who did not always deserve his kindness. But he was prepared to risk ingratitude in order to help younger artists in particular and young people in general.

Hughes was a man of laughter, although his laughter almost always came in the presence of tears or the threat of the surge of tears. The titles of his first novel Not Without Laughter and a collection of stories Laughing to Keep from Crying. indicate this. This was essentially how he believed life must be faced - with the knowledge of its inescapable loneliness and pain but with an awareness, too, of the therapy of laughter by which we assert the human in the face of circumstances. We must reach out to people, and one should not only have an astounding tolerance of life's sufferings but should also exuberantly complete the happy aspect of life.

His sense of humour is again credited by a writer from Africa who was like Hughes also faced with fighting racial discrimination and deprivation, Ezekiel Mphahlele.

Here is a man with a boundless zest for life... He has an irrepressible sense of humour, and to meet him is to come face to face with the essence of human goodness. In spite of his literary success, he has earned himself the respect of young Negro writers, who never find him unwilling to help them along. And yet he is not condescending. Unlike most Negroes who become famous or prosperous and move to high-class residential areas, he has continued to live in Harlem, which is in sense a Negro ghetto, in a house which he purchased with money earned as lyricist for the Broadway musical Street Scene.

In explaining and illustrating the Negro condition in America as was his stated vocation, Hughes captured their joys, and the veiled weariness of their lives, the monotony of their jobs, and the veiled weariness of their songs. He accomplished this in poems remarkable not only for their directness and simplicity but for their economy, lucidity and wit. Whether he was writing poems of racial protest like "Harlem" and "Ballad of the Landlord" or poems of racial affirmation like' Mother to Son' and 'The Negro Speaks of Rivers,' Hughes was able to find language and forms to express not only the pain of urban life but also its splendid vitality.

Further Reading:

Gates, Henry, Louis and Mc Kay Nellie, Y. (Gen. Ed) The Norton

Anthology of African American Literature, N.W. Norton & Co; New York & London 1997

Hughes, Langston, "The Negro Artist and the Racial Mountain" 1926. Rpt

in Nathan Huggins ed. Voices from the Harlem Renaissance Oxford

University Press, New York, 1976

Mphahlele, Ezekiel, "Langston Hughes," in Introduction to African

Literature (ed) Ulli Beier, Longman, London 1967

Rampersad, Arnold, The life of Langston Hughes Vol. 1 & 11 Oxford

University Press, N. York, 1986

Trotman, James, (ed), Langston Hughes: The Man, His Art and His

Continuing Influence Garland Publishing Inc. N.

York & London 1995

Black Literature Criticism

The Oxford Companion to African American Literature., Oxford University Press,.1997

Langston Hughes - The Life, Times, Works as Well as Impact of a Versatile African-American Writer
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Arthur Smith was born and was schooled in Freetown, Sierra Leone. He has taught English since 1977 at Prince of Wales School and, Milton Margai College of Education. He is now a Senior Lecturer at Fourah Bay College where he has been lecturing English language and Literature for the past eight years.

Mr Smith's writings have been appearing in local newspapers as well as in various international media like West Africa Magazine, Index on Censorship, Focus on Library and Information Work. He was one of 17 international visitors who participated in a seminar on contemporary American Literature sponsored by the U.S.State Department in 2006. His growing thoughts and reflections on this trip which took him to various US sights and sounds could be read at lisnews.org

His other publications include: Folktales from Freetown, Langston Hughes: Life and Works Celebrating Black Dignity, and 'The Struggle of the Book' He holds a PhD and a professorship in English from the National Open University, Republic of Benin.

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Monday, November 5, 2012

Why Social Media is Good Business

Social media is of growing interest to companies. Some wonder if it is worth the effort. Others are afraid of the liability. Leaders who have an understanding of social media are in a great position to take their companies into a new trend of marketing. Why am I telling you this? Because this is an area where you might be able to participate, learn, and then teach your spouse.

People who do not understand twitter think it is a place where people post what they ate for lunch or announce what time they woke up. Informed people know that twitter is a great place to monitor what the public is saying about a brand and respond positively to negative comments. It is also a tool to observe what competition is doing.

If you are new to twitter, set up an account and start becoming familiar with how it works. Go to the search box on the right sidebar and search a term such as "peanut butter." See how all the tweets mention peanut butter? Imagine what you or your spouse could learn from monitoring the "peanut butter" of your spouse's company or industry?

Why Social Media is Good Business

Once you understand how this may apply to the business, check out hootsuite.com. Hootsuite is a tool to set up columns for individual search terms. Here is another blog post that might get you thinking.

Social media is a great way to promote an upcoming event. A company can promote an event by posting it on Facebook (there is even an event announcement feature) by sharing it on Twitter, or by describing it on a blog. If your spouse's business includes holding events, this may be an area that is worth becoming familiar with.

Google, Facebook, MySpace, and other social media sites offer targeted marketing by selling advertising spots that target users based on information collected through social media interaction, purchases, and more. Advertisers pay based on clicks or number of users reached. If you have a Facebook account, go to your profile page and take a look at the ads on the right sidebar. Are they specific to your location, interests, and purchasing patterns? Notice that you can even indicate when you like an ad.

Social media is an untapped resource for many companies. These tips are just brushing the surface in showing how businesses can benefit from social media. Tap into this cyber world and become your partner's in-house expert.

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Kathi is a social media expert and works with businesses who need help getting started. She advises companies on how social media applies to them, and helps them plan a workable strategy. Kathi also provides training to staff and upper management. Her speaker profile is at http://www.speakersite.com/profile/Kathi

Kathi is also an executive spouse consultant, inspiring executive spouses to assume a non-traditional role in their mates' careers. Her business, Wingspouse Consulting, advises businesses on how to tap into spouses as a valuable resource in recruitment, retention, succession planning, and more. She introduces executives spouses to her the wingspouse(TM) concept and guides them to creating more balance at home and at work. For more information on her wingspouse concept, check out http://wingspouse.com

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Thursday, September 6, 2012

Importance of Social Media in Business

If you have not started using social media as a marketing strategy in your business than you are wasting a valuable resource that could easily bring you new clients and customers. Not only will it get you new leads, but these leads are better than others that you may find or buy. Leads you obtain from social media are good because they already trust you and are ready to do business with you. As a marketing strategy, social media pulls your leads to you, instead of you trying to find them. The ultimate in low cost marketing, social media has a better ROI than other forms of promotion. It is one of the most effective advertising methods that you can use.

Most businesses have discovered that word of mouth advertising and networking are two of the most successful ways to find new business or clients. Social media is simply a way to network and use word of mouth, online. Marketing with sites like Facebook, Twitter, and Linked-in helps others get to know you on a personal basis. You may not feel comfortable letting your private life come online, but by being transparent, you can easily establish a relationship, and build trust. People do business with people they know, like and trust, and social media helps this process happen quickly, in a way that is far less time consuming and costly than attending countless networking meetings.

As an example, after some strenuous work in the garden your back is killing you. You have heard that chiropractics can help, but you don't have any idea how to find one. You mention this on your Facebook page and someone you know, replies with a recommendation for someone that they have used. You check out their business Fanpage, and start reading their tips and information about chiropractics and their business. You see their picture and send them a note to connect. You start learning way more about this doctor than just an ad in the yellow pages. You subscribe to his personal page and find out about his family, hobbies and belief system. Before you have even decided to make an appointment, you trust this person, not only from the recommendation from a friend, which interested you in the first place, but from the information he has left on the Internet about himself and his practice. This is advertising done right. Not only because you initiated the sale, from your interest, but also because it's available whenever anyone decides to go online.

Importance of Social Media in Business

Social media is promotion at its very best. The best time for the receiver, both physically and emotionally because the customer is ready to buy. Not a distracting interruption in the middle of an important game on television, and not when they are engrossed in an interesting magazine or newspaper ad. You have their full attention and they want to hear what you have to say. This is a message that is not an annoyance but helpful information that they have asked for.

Another advantage is the testimonials that you read. This is usually not from some famous person who has no connection, but information either from the person giving the service, or from a known friend or relative who has experienced the product and knows exactly what you are specifically looking for, because they know you and your situation.

If you are on a really small marketing budget, with more time than money, social media marketing is a very low cost strategy. None of these social media sites, and there are hundreds more, charge any fees for participation. You can have hundreds of sites, though it is wise to start with only the main the main sites listed above. Market your business for an hour or so a day and monitor the return that you get. This is not instant and it may take a few months, but there are many ways to participate well, using software that is again free. As your business takes off, because you are using these effective methods, than you can hire others to help you with many of the details of successful social media implementation.

If you are not using social media strategies in your marketing plan, now is the time to start. This method is in its relative infancy and like any other technology is changing rapidly. Participating using these methods is a must for your business to succeed. If you don't have a website, using these strategies may even make having one unnecessary. Social media marketing will help you find new leads, quickly establish trust with customers and give you a good return on your time investment.

Importance of Social Media in Business
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Deborah Schultz is a marketing consultant,living in Ogden, Utah. She specializes in helping small businesses use their websites to attract new businesses and build their customer base. Find out how you can improve your small business marketing and use social media to your advantage by checking out her site at http://www.precisionmarketingstrategies.com

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Monday, September 3, 2012

Community Based Correction Programs

Community based correction is a program which is supervised to deal with people who have been convicted or are facing conviction. It is a non-incarcerative system of correction. Late eighties and early nineties have brought a new revolution in the justice system.


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Parole and probation have always been a way of community correction, but with technological advancement and considering the psychology of convicted people, correction programs have widened to accommodate work releases, day fine programs, electronic monitoring, home confinement, community service, half way houses, boot camp prisons, restitution, check-in programs, mediation, curfews, restorative justice centers, drug checks, alcohol checks and other methods where there is a certain level of trust between the offenders and the people involved.

Jail affects a person psychologically and he or she can lose his self esteem which eventually leads to disinterest in normal life. Many jail inmates who are there for petty reasons turn to become hard core criminals with the company they get in jails. There are thousands of people in jails and more than 5 times are on probation or parole at any given point of time. 'Jails were never made for people, it were made for crimes,' says a famous crime based fiction writer. It is not that jail authorities want to solve the problem of overcrowding of jails through community based correction. However it is one of the minor reasons which lead to the start of these methods of correction.

Community Based Correction Programs

Society has valid and legitimate reasons to stay away from offenders but this may turn them towards crime again. Almost one quarter of people who have spent time in jails return mostly with the same kind of offence or some other type of anti-social activities. Braithwaite put forth the philosophy of restorative justice which advocates a change of behavior of convicts through holistic methods. It works on the principle of reintegration. It is like helping offenders to enter the society in a way where they can be accepted by the society. This system has its impact on the society in general as well, as it helps the society understand and accept the fact that offenders are also a part of the society.

There are some offenders who enter the community based correction programs without entering jails and some serve a part of their sentence in jail before entering the program. We all commit mistakes and get an opportunity to learn and same goes for offenders. The process of learning starts when the person involved comes to know his mistake and accepts it. Eventually, the process may be difficult but it has helped many people, which gives a positive signal for other offenders.

Community Based Correction Programs

As community based correction programs have yielded positive results, it has gained popularity with many countries and if you are looking for information on these non conventional techniques, you can visit the jrank.org database for more information.

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Sunday, June 3, 2012

Proper Baby Shower Etiquette


The rules of baby shower etiquette are changing and being bent, but there are certainly some rules that you should still abide by. Here are some of the basic rules of baby shower etiquette:

· Who should hold the shower? Traditionally, friends or co-workers have held baby showers, but it is becoming more and more common for close family members to, as well. The rule of thumb is, if you want to throw a shower, go for it! This applies to everyone except for the parents to be.

Baby Showers

· Should fathers and men be invited to the shower? Traditionally, baby showers have been held for women, but there is no baby shower etiquette rule that states that men cannot come, too. Fathers enjoy opening presents, too! Of course, if you do decide to invite males, try to stay away from games that are too cutesy that they may not like. Try to think of foods and activities that both men and women would enjoy.
Proper Baby Shower Etiquette
· How should I invite guests? It is becoming more and more acceptable to invite guest via telephone or e-mail. Of course, the best method is still a written-out invitation sent via the US mail service. You can be sure that people will appreciate this method better, and the invitation itself can serve as an extra reminder as to when the special day is.
· When should I hold the shower? Baby shower etiquette generally dictates that the shower should be held 1-2 months before the baby is due. This gives the parents enough time to go out and shop for important items that they did not receive at the shower. You do not want to hold the shower too close to the due date, in case the baby comes early. You may instead decide to hold a "welcoming" baby shower one to three weeks after the birth of the baby (just make sure that you give the guests enough notice! You obviously will not know when this sort of shower can be held until the baby is actually born). This sort of shower is great for parents who did not want to know in advance the sex of their baby... guests will know whether to bring gifts for a boy or a girl. It is also good to hold a "welcoming" baby shower so that family and friends who are coming into town for the birth of the baby can attend, as well.
· Is it ok to sign up for a baby registry? Old rules of etiquette would say that it is a definite no-no to tell your guests what to bring (besides assigning a certain theme). But baby gift registries are becoming more and more useful and more and more popular. Go ahead and sign up for a baby gift registry. You can include a note in the invitation that says where you are registered, but it looks best if you can get the word around by word of mouth. Be sure that the cost of items covers a wide range. You can also propose that guests chip in for one, larger item.
· Do I still need to send out Thank-Yous? You most definitely need to send out thank-you notes for all of your gifts. While you are opening them at your party, ask someone to be a scribe and write down everything that you get as you open it. A host may even choose to print out in advance a list of the addresses of all of the guests, then the gift that each person gave can be written right next to the name, making it easier for the mother to send out a proper thank you note. Also, another benefit to getting thank-you notes out early is that a mother will be much to busy once the baby is born. Also, a thank-you note and even a small token of thanks should be given to the host of the shower.
· What should I give the guests? Part of good baby shower etiquette is making sure that the guests have a good time. After all, they deserve to have a little fun as payment for the great gift that they are giving. What you give the guests does not matter so much as the fact that you should give something. Be sure to have plenty of food and good drinks at the shower. You can send each guest home with an additional party favor as well. You can also have some lovely gifts as prizes for baby shower games.
· Should I have a shower for a second baby? It is perfectly fine to have a shower for a second baby. After all, you are going to need a few new items. Of course, proper etiquette states that only very close friends and family members should be invited to the shower of a second child. You can also invite people who did not attend any showers for the first child.
Proper Baby Shower Etiquette
Anne Clarke writes numerous articles for websites on gardening, parenting, fashion, and home decor. Her background includes teaching and gardening. For more of her articles on gifts and baby showers, please visit Distinct Gift Baskets.
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Sunday, May 27, 2012

Forensic Accounting - a New Paradigm For Niche Consulting

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.

Computer Forensics

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".

Forensic Accounting - a New Paradigm For Niche Consulting

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 system."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.

8) 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.

Forensic Accounting - a New Paradigm For Niche Consulting

Author: Mr. Avik Ranjan Roy
SLET Qualified,(Persuing M.PHIL)
UNIVERSITY OF BURDWAN
Address:-Aparajita Apartment
(opp. Laxmi Oil Mill)
Flat No. 6(3rd Floor)
63A/1,Basudevpur Road,Post Office:Sarsuna,Area:Behala.Kol:61.
Tel No. (033)-24065139,Mobile/Cell Number:-9903294709/9836285322.
Guiding Prof:Dr.UttamKr.Dutta,Prof..Of Commerce, University Of Burdwan, Golapbagh,Burdwan:713104,West Bengal.

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