Marketing Research Proposal for Bell Shakespeare

Promoting for Bell Shakespeare - Research Proposal Example The proposed examination will concentrate on the accompanying issue articulation during various phases of the market study: to perceive and comprehend the stakeholders’ points of view, basic for an addition in the contributor obtaining, enhancement of benefactor maintenance, and a raised salary hence. Moreover, the proposed research foresees far reaching comprehension of mentalities and impression of benefactors from fluctuating foundations identified with the working, exercises, and targets of Shakespeare Bell Company. Examination of the issue showed that there are three classifications of benefactors: current, passed, and planned. Survey of the foundation of issue additionally indicated that it is currently exceptionally basic for the organization to distinguish explicit necessities, observation, and desires for the benefactors, so as to keep sorting out various projects and exercises in various country and urban pieces of Australia. It is a desire that the proposed statistical surveying will be valuable for the organization, just as people that profit by various projects of the organization. Since hundreds of years, writing, dramatization, and theater stayed huge benefactors in the instructive and social advancement of human culture. In explicit, William Shakespeare is one of the best English authors that attempted to adjust thinking examples and express his emotions through plays, for example, Hamlet, Macbeth, Romeo and Juliet, and so on that are affecting contemporary journalists and researchers until today (Stinson and O’Toole, pp. 44-56, 2009). In any case, specialists have shown a quick decrease in light of a legitimate concern for such critical bits of writing because of various variables that slanted individuals like John Bell (2004) to build up humanitarian associations like Bell Shakespeare Company (2009). Quickly, advancement of scholarly works, particularly Shakespeare’s is the

Why Women are obsessed with Appearance

The human physical appearance is imperative in the advancement of social relations with the others as they connect. The appearance is additionally significant according to an individual’s character. Since individuals are affected by what they can see, physical engaging quality of an individual assumes a significant job in social relations. The physical qualities or highlights that are found in people are an outflow of sexual dimorphisms in human. This is because of the physical contrasts that exist among people. A woman’s physical appearance influences how she socially interfaces with other ladies and men since with regards to the appearance, individuals have end up being delicate to variety in appearance. A portion of the variables that can be credited to variety in appearance incorporate age, hereditary elements, illnesses and individual embellishments. Physiological contrasts between people can be seen in physical highlights, for example, the body hair, stature, bodyweight, hair shading, state of the ears and nose, body distortions and body shape. Appearance can likewise be influenced by momentary events, for example, crying, skin shading changes and sexual excitement. In the contemporary world, the presence of an individual whether a man or a lady is considered to have extraordinary noteworthiness. This is particularly valid for ladies who are viewed as extremely concerned and fixated on their appearance. Cornell(Cornell,1998) states that ladies have in the previous years communicated their assurance, commitment and extraordinary endeavors as they try to get equivalent open doors with the men. To ladies, they have been denied equivalent open doors with the men who have commanded the world for quite a while. Through their appearance, ladies can win the consideration that they may battle for woman's rights. This has made numerous ladies to contribute their time, endeavors, and assets so as to accomplish an appearance that is alluring to them. Despite the fact that men are additionally worried about their appearance, greater part of men don't allot as much time, vitality and monetary assets to improve their specific appearances like ladies do. Changing someone’s physiological highlights whether in long haul or present moment has become an issue of worry for some, whereby belongings and dress have gotten significant in advancing changes in appearance for ladies. The utilization of embellishing objects, body shape modifying gadgets, beauty care products, body alterations, change of hair style or hair shading, and changing dressing styles have gotten extremely normal in ladies. Innovative progressions have come about to new and further developed methods of changing the appearance, a genuine model being restorative medical procedure. Plastic of corrective medical procedure is presently being held onto as one of the most developed way that is right now accessible to ladies who might want to change their physiological appearance. In this paper, the explanation for women’s fixation on their appearance will be examined. The conversation will be founded on the hypothesis that ladies are fixated on their appearance as a result of their anxiety of their future presence and the need to keep up their female personality. Conversation There are numerous reasons why ladies are fixated on their appearance. However,the motivation behind why certain people might be fixated on their appearance may shift contingent upon the encounters one have had in her life. A few reasons appear to contribute incredibly to the fixation ladies have with their appearance. These reasons will be talked about beneath; 1. Women’s worry about their future presence. Ladies are viewed as worried about their appearance because of the impact their appearance have on their future. This conclusion is additionally bolstered by Gillis et al (Gillis et al, 2007). The future presence of a lady depends on her allure. This is a factor that numerous ladies may not be deliberately mindful of. Women’s uneasiness about the future advances their commitment in endeavors that target showing up increasingly appealing. Since ladies interest for appealing appearance is identified with future, their fixation on appearance is midway attached to their associations with men. This is on the grounds that. The fate of ladies relies upon collaborators, spouses, bosses, and sweethearts who are men. One motivation behind why ladies show their fixation on their appearance is the conviction that a woman’s life whenever satisfied and her proceeded with presence ensured relying upon her capacity to pull in and be joined to a specific man. This capacity characterizes what her future holds for her. In practically all social orders, connections among people are viewed as significant. Indeed, even in the antiquated social orders, ladies were seen as exceptionally critical since they assumed the significant job of moms and spouses. A woman’s capacity to pull in a man, particularly the person who she can wed is somewhat identified with her physical appearance. This is according to her body shape, body size, shade of her skin and hair, and her regular magnificence. So as to share influence and riches, numerous ladies will in general upgrade their bodies’ potential as objects of men wants. This gives a woman’s body incredible sexual centrality in the general public. Ladies contribute their time, vitality, endeavors and assets to upgrade an appearance that will be alluring and appealing to men. This is particularly obvious with regards to a man who proposes to wed a lady. Aside from a woman’s worry about her appearance before marriage, appearance despite everything stays a significant issue even in marriage. In the contemporary society, a woman’s worth and acknowledgment is advanced by her being hitched. To many, marriage despite everything remains the normal method of a female being a lady. Cost and Shidrick (Price and Shildrick, 1999) express that since the old occasions, the social orders have given certain financial and chronicled positions to lady. These positions limit ladies to deal with the family units and youngsters and they have been for quite a while reinforced significantly more by the business media. Women’s fixation on appearance doesn't totally rely upon their own inclination to seek after engaging quality. Their interest for appeal radiates from the need to give their bodies some force. The force that ladies get through the presence of their bodies figures out what sort of a spouse they get and furthermore how they relate with bosses or collaborators. It is these individuals who characterize how her future will resemble. Thusly, a woman’s fixation on appearance can be ascribed to her longing to give her body some force that will guarantee she gets a decent spouse and family later on, just as guarantee her of her prosperity because of good relations with male associates or bosses. Ladies utilize embellishing or appealing things to improve their appearance that pulls in the correct men. For example, beautifying agents adornments despite everything stay as significant belongings to a lady. These things increment a woman’s stunner and make her increasingly alluring to men who are probably going to be useful to her life in future. Pharmaceutical organizations are currently fabricating numerous and distinctive restorative items for ladies to use in their interest for allure or great appearance. (Marrakchi, 2006) joins women’s fixation on their appearance to the creation of hurtful and harmful restorative items . These items which have been seen as adding to the numerous instances of maladies, for example, disease in the cutting edge society. Beautifying items, for example, studs, arm bands, pieces of jewelry, and rings have become an integral part of numerous women’s lives. In a perfect conventional marriage, a woman’s delight is viewed just as to be traded with a man’s influence, riches, and impact. Since marriage turns out to be a piece of a woman’s future, improving an appealing appearance that will help her pull in a decent spouse has advanced a woman’s fixation on great appearance. Her future that relies upon how well she can draw in great men as a potential spouse decides how far a lady might be happy to go so as to get the â€Å"right† appearance. The appearance to her will in future give her some value and will guarantee she is acknowledged in the general public on the off chance that she identifies with the correct men. The future presence of a lady is advanced by the joy she gets throughout everyday life and the satisfaction of sentimental love that she gets. (Gerhard, 2001) affirms that the general public has made marriage alluring and attractive to ladies by partner future satisfaction and satisfaction of sentimental love to a marriage. Future bliss and satisfaction or sentimental love is related with a marriage. Since the general public will in general present a marriage as a foundation that makes ladies satisfactory and gives them some value, a few ladies dread that they will free their value in the event that they neglect to pull in men who can wed them. Since a lady may consider being hitched as â€Å"doing the correct thing†, her capacity to draw in a man for marriage turns into her core interest. The dread of being viewed as a disappointment or a â€Å"social misfit† in the event that she isn't hitched propels a lady to look for an appealing appearance. By guaranteeing that she stays appealing, a lady expands her chance to have her sentimental love and satisfaction satisfied. Besides, her value and acknowledgment in the general public is held, a circumstance that expands her joy. A woman’s inability to draw in men causes her free her value or causes her to feel that she isn't in the same class as other alluring ladies. Women’s fixation on appearance can thusly be ascribed to their longing to get joy and satisfaction of sentimental love in future. Likewise, her appealing appearance supports her fearlessness and regard consequently she feels that she has incredible worth in the general public. For instance, in certain social orders, ladies who don't get hitched may not be exceptionally respected. When contrasted with their wedded partners, u

How to Develop Empathy in Relationships

How to Develop Empathy in Relationships Happiness Print How to Develop Empathy in Your Relationships By Derrick Carpenter facebook twitter Derrick Carpenter is a positive psychology coach at Happify, a website and app that uses science-based activities to help people live happier lives. Learn about our editorial policy Derrick Carpenter Medically reviewed by on February 14, 2020 FatCamera / Getty Images More in Self-Improvement Happiness Meditation Stress Management Spirituality Holistic Health Inspiration Brain Health Technology Relationships View All Empathy is a powerful force that helps maintain social order and cooperation. It is the mechanism that allows people to understand and relate to others. Empathy is a necessary precursor to intimacy, trust, and belonging. It is also the feeling that makes it difficult to turn a blind eye to the suffering of others. Empathic  people experience a number of happiness benefits. Empathy often encourages altruistic behavior, and empathy-based kindness has been shown to increase cooperation and forgiveness, strengthen relationships, decrease aggression and judgment, and even improve mental and physical health.?? Interestingly, research does show  that happier people tend to be less aware of negative emotions in others despite rating themselves as being more empathic.?? However, it is important to practice empathy, regardless of the mood in order to create greater happiness for ourselves and others. Practicing the key components of empathy can help you better understand and interact with people in your life. The Importance of Empathy Make Listening a Priority Before you can connect with what someone else is feeling, you have to recognize what that feeling is. Listening is crucialâ€"but not always easy. When a good friend calls you and needs to vent about how stressful work has been or how tough things have been since their recent breakup, the emotion in their voice usually gets your attention pretty quickly. It gets harder when conversations are happening amidst distractions and with less obvious emotional weight. Empathy begins when you set the intention of listening for emotion. Make an effort to notice the signals people are giving that can indicate what they are feeling. Your own emotions can pose a significant barrier when it comes to noticing what others are feeling. When you are having a conversation and are looking only at your own feelings and how you can communicate them, you might not be leaving enough attention available to take in what’s going on at the other end. Making an effort to actively listen can help strengthen your emotional understanding and empathy. How to Practice Active Listening Share Their Feelings Once you recognize emotion in another person, empathy puts you squarely in that person’s shoes. Empathy is not feeling what you  would feel in that situation; it is stepping beside yourself and adopting their emotions for a few moments. Some research suggests that we succeed at this task by virtue of mirror neurons, or brain pathways that fire whether we’re experiencing the stimulus or we see someone else experience it.?? Mirror neurons are responsible for getting your heart racing when you admire athletes running through a stadium at your favorite sporting event or making you recoil in pain when watching unfortunate blunders in a funny viral video. When people become immersed in someone else’s grief, sadness, or irritation, this empathy can not only stand next to them and console them with greater understanding, but it also sends a message that they are willing to take on a painful emotion so that others don’t have to go it alone. Make Yourself Vulnerable Empathic connections are a two-way street. Allowing yourself to fully take in another person’s emotion can enhance your relationships, and allowing yourself to be vulnerable to others can amplify such connections. When you share experiences of your own challenging emotions, like guilt, anxiety, and shame, you create opportunities for others to empathize with you. Being vulnerable strengthens your own empathy in two ways. First, feeling the value of empathy when it’s reflected back to you can deepen your commitment to being empathic for others. You also gain more comfort navigating tough emotions in conversations with others. It’s not easy to hold onto a conversation about painful emotions, but if you deliberately train this ability in yourself by taking advantage of the opportunities when you have an emotion to share, you’ll be better equipped for the receiving end. Take Action and Offer Help If empathy rests at sharing in negative emotion, happiness can suffer. When people feel deep sadness for victims of a natural disaster, they get closer to putting themselves in other peoples shoes. But just feeling someone else’s pain, while it may enhance a sense of belonging and being understood if communicated, doesn’t maximize the opportunity to enhance well-being. The advantage of knowing what another person is going through is that you can better identify what other people need. Because empathy means that you are adopting the emotion but not the tough situation that gave rise to it, you are usually in a more empowered place to help. For empathy to be most effective and maximize well-being, it is important to feel both the pain of another and also know that you are in a position to do something about it. In a classic study where participants watched another person receive electric shocks and were given a choice to help the person by taking the remaining shocks themselves, people high in empathy were more likely to step in and help even when they could simply turn away and not watch anymore.?? Effective empathy allowed participants to feel the pain of the shock enough that they wanted to help, but not so much that they were reluctant to take it on themselves. Empathy-Building Strategies Improve your empathy by practicing the following on a regular basis. Over time, you will find that your ability to understand and relate to the emotions of others becomes stronger. Talk to other people. Make it a point to begin conversations with people you meet and see across your day-to-day interactions. While engaging in the conversation, pay particular attention to what that person is feeling.Notice body language cues. This can including tone of voice and subtle shifts in energy.Focus on listening. Manage both the distractions and your own feelings that could easily grab your attention and work on staying emotionally attuned throughout the conversation.  Take action. Recognize that you can do things, however small, to make a difference in someone elses life. A Word From Verywell Empathy not only allows you to understand othersâ€"it can also give you the motivation you need to make a difference. Whether that means consoling a friend, buying a small gift for someone who needs it, or donating to causes helping natural disaster victims, empathy becomes effective when you use it as motivation to do something about the problem. When you see someone else going through a hard time, be sure to listen and share, but also clearly identify what you can do to help. The follow-through on empathy means initiating positive change for others. The beautiful thing about empathy is that when others begin to flourish, it improves your own life as well.

Government Is Best, Autocracy Or Democracy - 1127 Words

In deciding which government is best, autocracy or democracy, one must first define their understanding of â€Å"best.† Should one be looking for structure, order, or longevity, then a reasonable response would be some variation of autocracy. However, if one is looking for a form of government which maximizes involvement from the general public and is flexible, then democracy may be a better option. Both autocracy and democracy style governments can be divided into further subcategories, such as a constitutional monarchy or modern-authoritarian autocracy, and all of the options will be considered, analyzed, and understood in terms what they are best for. To create a framework for the discussion, â€Å"Why We Shouldn’t Judge a Country by Its GDP† by Michael Green (2015) and Economist article â€Å"What’s Gone Wrong with Democracy† (2014) will be summarized and used to compare Russia, China, Germany, and the United Kingdom. Relevant terms, such as mod ernization, legitimacy, and consent, will be intertwined with the discussions of forms of government to understand how governmental structures operate in relation to people. In conclusion, I will argue that the best form of government is a federal parliamentary republic. Michael Green s article, â€Å"Why We Shouldn’t Judge A Country by Its GDP,† explored the concept of judging a country’s growth by the prosperity of its citizens, not by its economic prowess (2015). Green and his team developed a model in 2014, called the Social Progress Index,Show MoreRelatedThe Third Condition For The Stability Of Democracy1564 Words   |  7 PagesThe third condition for the stability of democracies is Freedom of speech (Schofield 31). Freedom of speech must exist in a democracy for stability to prevail. The absence of that is a rise of political problems. Whereas the freedom allows every individual in the country to have his or her opinion on how the country should be led, when they begin threatening the leadership it is a matter of peace disturbance, and they are liable for prosecution. Through it, there are many complaints that will ariseRead MoreThe Rule Of The Us Constitution947 Words   |  4 PagesThe words democracy and republicanism are words most commonly used, but often misunderstood. The Father of the US Constitution, James Madison, has been an eye-opener for many who are still uncertain of what the words mean. When we think of the term democracy and republicanism, we automatically make an assumption that reflects on politics, power, voting, elections and parliaments. Madison, however; focused more on liberty, freedom, and what is right for the people. Simultaneously, he felt as if theRead MoreHow Democracy Is The Only System Of Governance1789 Words   |  8 Pagesinvestigation for the CIA I visited several autocracies, some successful, some not. I also visited several democracies some struggling and some unrivaled in their success. Altho ugh there are cons of each system of government I have come to the conclusion that democracy is the only system of governance that would fit best with the United States of America and set it up for success in the future. Democracy is defined as a â€Å"government by the people; a form of government in which the supreme power is vestedRead MoreDemocracy Is the Best Form of Government.2424 Words   |  10 PagesDemocracy is a form of government in which all eligible citizens have an equal say in the decisions that affect their lives. Democracy allows eligible citizens to participate equally—either directly or through elected representatives—in the proposal, development, and creation of laws. It encompasses social, economic and cultural conditions that enable the free and equal practice of political self-determination. The term originates from the Greek ÃŽ ´ÃŽ ·ÃŽ ¼ÃŽ ¿ÃŽ ºÃ ÃŽ ±Ãâ€žÃŽ ¯ÃŽ ± (dÄ“mokratà ­a) rule of the people,[1] whichRead MoreBest Route for Economic Development for Poor Countries1724 Words   |  7 PagesWhether liberal democracy, illiberal democracy or authoritarian rule is the best route to economic development for low income countries Introduction Democracy and economic development are two concepts that were not related initially, however, with the rise of democracies and the subsequent economic development there is an established correlation between the two concepts. The question that this paper will seek to address is â€Å"which is the best regime for economic development†. In responding tothisRead MoreChuang Tzu s Basic Writings Essay1558 Words   |  7 Pagesseem to suggest a minimalist take on government. 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These mutually factors included the geography of Russian politics, and the dislocation between population concentrations and natural resource centers, and the unavoidableRead MoreThe Benefits and Problems of Democracy1750 Words   |  7 PagesProblems with Democracy In the famous words of Sir Winston Churchill, â€Å"No one pretends that democracy is perfect or all-wise. Indeed, it has been said that democracy is the worst form of government except all those other forms that have been tried from time to time.† As a staunch supporter of democracy, Churchill is admitting that although there may be a variety of flaws in a democratic government, it is still a far more suitable choice of governing as opposed to alternate forms of government. WidelyRead MoreA Letter About the Fall of The Soviet Union1407 Words   |  6 Pagescreation of a new government who would focus on Socialism and eventually transform into Communism. The Bolsheviks over threw the Tsarist autocracy succeeding the lands of the Russian Empire, eventually leading to the glorious Union of Soviet Socialist Republics under the control of the Marxist revolutionary, and U.S.S.R’s first leader Vladimir Lenin. For centuries, Tsarist autocracy oppressed its people, despite the Soviet Union’s goal of creating a society of true democracy. The sad truth wasRead MoreWhat Is The Real Impact Of Geographical Factors On Political And Economic Reform?829 Words   |  4 Pageswithin a pre-Communist regime, (dependent) as competing explanations for both economic development and political democracy. What I eventually found, however, is that even though it statistically â€Å"works† to perceive geographic determinism exclusively in terms of landlocked states, it does not provide full and thorough insight into the concept. Coastal borders are not the only way, or even the best way, of explaining geographic affects. All that it does tell us is that the country’s accessibility to the

What Is a Cornice Check the Architecture Glossary

In Classical architecture, and even Neoclassical, a cornice is the uppermost horizontal area that protrudes or sticks out, like moldings along the top of a wall or just below a roof line. It describes an area or space that overhangs something else. As space is a noun, cornice is also a noun. Crown molding is not a cornice, but if the molding hangs over something, like a window or air vent, the protrusion is sometimes called a cornice. The function of the cornice overhang is to protect the structures walls. The cornice is traditionally by definition decorative. However, cornice has come to mean many things. In interior decorating, a cornice is a window treatment. In hiking and climbing, a snow cornice is an overhang you dont want to walk on because it is unstable. Confused?   Dont worry if this is too difficult to comprehend. One dictionary describes it this way: cornice 1. Any molded projection which crowns or finishes the part to which it is affixed. 2. The third or uppermost division of an entablature, resting on the frieze. 3. An ornamental molding, usually of wood or plaster, running round the walls of a room just below the ceiling; a crown molding; the molding forming the top member of a door or window frame. 4. The exterior trim of a structure at the meeting of the roof and wall; usually consists of bed molding, soffit, fascia, and crown molding. — Dictionary of Architecture and Construction, Cyril M. Harris, ed., McGraw- Hill, 1975, p. 131 Where does the word come from? A way to remember this architectural detail is to know where the word comes from — the etymology or origin of the word. Cornice is, indeed, Classical because it comes from the Latin word coronis, meaning curved line. The Latin is from the Greek word for a curved object, koronis — the same Greek word that gives us our word crown. Types of Cornices in Architectural History In ancient Greek and Roman architecture, the cornice was the uppermost part of the entablature. This Western building design can be found throughout the world, in various forms including: architrave cornice, which has no frieze beneath itcavetto cornice or Egyptian gorge Cornice Types in Residential Architecture The cornice is a decorative architectural element not found in more modern homes or any structure that lacks ornamentation. Todays builders generally use the word eave to describe the protective overhang of the roof. However, when the word cornice is used in home design description, three types are common: box cornice, illustrated by this Elevation Drawing from the James Longest House, Special Collections Research Center at NCSU Librariesopen or skeleton cornice, where rafters may be seen under a roof overhangclose or closed cornice, which offers very little wall protection and is often accompanied by guttersThrough-The-Cornice Dormers Since an exterior cornice is decorative as well as functional, the decorative cornice has made its way to interior decor, including window treatments. The box-like structures over windows, hiding the mechanics of shades and drapes, are called window cornices. A door cornice may be a similar decoration, protruding over a door frame. These types of cornices often add an elegance and sophisticated formality to interiors. What is cornice molding? You may see whats called cornice molding (or cornice moulding) at the Home Depot store all the time. It may be molding, but its generally not used in a cornice. The interior molding may have stepped projections, like a Classical exterior cornice design, but its more of a marketing description than architectural. Still, its commonly used. The same goes for window treatments. Sources Inline illustration from Figure 67, The Egyptian Gorge or Cornice, from the Project Gutenberg EBook of A history of art in ancient Egypt, Vol. I by Georges Perrot and Charles Chipiez, 1883Websters New World College Dictionary, Fourth Edition, Wiley, 2002, p. 325Inline photo of Through-The-Cornice Dormers by J.Castro/Moment Mobile/Getty Images (cropped)

Is Business Ethics Important Free Essays

string(104) " some applications of cost benefit analysis require that a value be placed on things like a human life\." Before we discuss the importance of ethics in business, it is very essential to examine a prominent theory when conducting business ethics and that is utilitarianism. This theory accounts for the concepts of duty or obligation, rights, and justice. It is routine that the utilitarianism theory is divided up into two groups. We will write a custom essay sample on Is Business Ethics Important or any similar topic only for you Order Now These two groups are that of teleological and deontological theory. The teleological approach deals with consequences. â€Å"It states that whether an action is right or wrong depends on the consequences of that action† (DeGeorge, 2010, P. 2) The deontological theory, in contrast to teleological theories such as utilitarianism, deny that consequences are relevant to determining what we should do. â€Å"Deontologists typically propose that we have a duty to perform certain acts not because of some benefit to ourselves or others, but because of the nature of these actions or the rules from which they follow† (Boatright, 2009, P. 31). According to the textbook, individuals who mix the teleological and deontological approaches might be called ethical pluralist. The aforementioned information is very necessary to understand how to answer the question of the importance of ethics in business. The ethical theory provides a baseline for what we expect the standards of ethics to be. It is very apparent that we has human beings would come to a cohesive agreement that business ethics is important. This is because we assume that it is better to be right than wrong, moral than immoral, good than bad or just than unjust. In reality this is not a very acceptable answer because it fails to go into detail why we think it is better. The only evidence proves being good is better than being bad is religion, the government, and our elders. It may seem that this response is an iota short of being loquacious; however, ethics in business can be so ambiguous you have to consider all the variables to understand how ethics are viewed in our culture. The complexities of ethics in business are something that even ancient scholars possessed a challenging time understanding how to couple ethics with society. Nevertheless, ethics in business is very important because the rimary goal should be to protect people and society. In my opinion ethics is very important in business especially when it relates to being ethically correct with customers and employees. Customers and employees position themselves as the foundation and framework of any company. Therefore, practicing ethical behavior with those two parties should be considered fundamental. The society in which we live money is the leading force for survival, security, and cla ssism. In most cases this is the motive that drives unethical behavior. Personally, I believe that ethics is very important in business because it holds executives accountable for unethical behavior. Even if you are in business and you have no compassion for the employees employed by the company or the customers, the mere fact that being unethical in business can sometimes jeopardize the welfare of the company. For example the beech-nut company who were accused of producing bogus apple juice, that in turn was nothing more that sugar water, suffered enormous scrutiny because of their deception to customers and they could not defend whether the apple juice was healthy for babies or not. The lack of ethics that were displayed in this case and the uncertainties regarding the health hazard prevented Beech-Nut from being a company with longevity. In conclusion, having strong ethics in business would be more conducive than detrimental to the company. Therefore, being ethical in business shows society that your company can be trusted and people would be more inclined to do business with your company. Discuss the problem of assigning monetary value to things. How could it be argued that it is? Appropriate to assign monetary value to things like friendship, love, and life? The problem of assigning monetary value to things derives from the cost-benefit analysis. The primary use for this method is to use monetary units to articulate the benefits as well as disadvantages of a project. The cost benefit analysis is typically used by economist to determine allocation of resources. The cost benefit analysis has been frowned upon on many different levels. This is because not all costs and benefits have an easily determined monetary value. This is the problem with assigning monetary value to things. This is because placing a dollar value on some goods reduces the perceived value. For example, there are plenty of diamonds that have a price value that exceeds that cost of a college education. Could it be a possibility that consumer’s value diamonds more than a college education? If so that would be preposterous. According to John R. Boatright, some goods that have been place with monetary value have been distorted by various factors, therefore, the price of these goods do not mirror their true value. Furthermore, assigning monetary value to things people deem impossible are not impossible. This is because we speak with our dollars. The experts in cost benefit analysis began to dodge the problems with assigning value to noneconomic goods by fostering a technique called shadow pricing. This technique showed experts that even though individuals felt it was inappropriate to come up with an arbitrary number to place value on noneconomic goods, they knew that people would pay for what they value. For example people pay for peace and quiet by means of vacations and suburban living, and people also require higher pay for more risky occupations. In reality, the problem with assigning monetary value to noneconomic goods has many complexities due individuality. Every individual believes and value things differently. It just so happen that some things we come together as a people and cohesively value things on the same level, and because of individuality some values standalone. In opposition, it could be argued that it is appropriate to assign monetary value to things like friendship, love and life because some applications of cost benefit analysis require that a value be placed on things like a human life. You read "Is Business Ethics Important" in category "Papers" This is so all of the variables can be in place when determining how much to spend on prenatal care to improve the rate of infant mortality, or reducing the amount of cancer causing emissions from factories to name a few. We even justify the appropriateness of assigning monetary value to love by adding prenuptials to our marital agreements. This exposes the expression that money is valued at a higher level than love. Moreover, friendship is also a noneconomic good that could have monetary value. If you had a friend that asked you for a dollar, more than likely you would allow your friend to have a dollar. However, if you friend asked for five hundred dollars, contingent upon your relationship with that friend five hundred dollars may supersede the way you value that friend. What is whistle-blowing? Why might it be considered ethically problematic? Why might it be considered morally justified? According to John Boatright the author of Ethics and the conduct of business six edition, whistle-blowing can be defined as the release of information by a member or former member of an organization that is evidence of illegal and /or immoral conduct in the organization or conduct in the organization that is not in the public interest. This is a very succinct point of view because there are multiple components of whistle-blowing. First, to understand clearly whistle-blowing can only be done by a member of the organization. That member is fully recognized as a whistle-blower once they have observed a crime, notifies the police, and then witnesses in court. In addition, whistle-blowing usually contains information that is nonpublic and the whistle-blower presumes that the nonpublic information that they have will captivate spectators. Furthermore, the evidence usually contains some form of misconduct and inappropriate behavior. Once the whistle-blower has the information, it must be released outside the proper channels of communication. For instance, most companies have a policy to inform upper management if u see suspicious activity to report to them and it will be confidential. Some companies have ombudsman for handling employee complaints. Recognize that whistle-blowing does not have to go public because there are internal whistle-blowers as well as external whistle-blowers. However, whether internal or external whistle-blowing it must be voluntary and it must be quality information that would evoke change. The purpose of whistle-blowing must be undertaken as a moral protest with a motive to correct something that is wrong and not to seek revenge or personal advancement. Whistle blowing could be considered ethically problematic because when you first approach the whistle-blowing concept it lucidly displays disloyalty. It illustrates an employee employer relationship gone wrong. This would be comparable to a mother broadcasting negative information about a child of theirs. Employees are under obligation to not share information with individuals outside the company, unless protecting oneself or a third party person is involved. Also, whistle-blowing might be considered ethically problematic because as an employer when you extend someone the offer of working for and with your company, you expect them to always be in favor of the best of the company. Sometimes companies mess up and do not want every growing pain to be played out in the public. Whistle-blowing might be considered morally justified because people feel that the whistle-blower is holding the company to the standard that they bought into once they became a member of the organization. Whistle-blowers are also morally justified because they are ultimately protecting the public. They are shedding light on information that we as consumers would have never known that that behavior was be exhibited in that specific company. Whistle-blowing is also justifiable when the whistle-blower causing a disturbance that would save lives and protects humanity. Holistically, society will consider a whistle blower reasonable if the consumer felt they have been or would have been affected by the company’s unethical behavior. Is ethics relevant to the role as a manager? Discuss ethical management and the management of ethics. It is of high significance that people comprehend the importance of being ethical. Some argue that being ethical in business is no different than being ethical in private life. There has even be some rationality that all managers need just need to be ethical people and not have any specialized training skills or knowledge in the area of ethics. In my opinion, it is quite radical for people to assume that if you are typically an ethical person you would perform ethically in the role of management. Although we can be in agreement that there is no separation between business ethics and personal ethics, we must realize that some business situations arise that are not easily addressed by ordinary ethical rules. Ethics is relevant to the role as a manager because sometimes management obligations conflict with personal morals or ethics. Case in point, a manager may be forced into the position of terminating an employee for the good of the company with no regard on the impact that will have on the employee lifestyle. A manager may also conclude that it morally wrong for terminating an employee for inadequate reasoning. However, if that termination is in the best interest of the company, then that termination needs to take place. This could go against personal ethical principles a person might obtain, but for the betterment of the company this is considered ethical behavior Furthermore, when a manager is committed to ethical behavior, they have a responsibility to different parties and must consider a wide range of interest. For example, when a manager rejects the promotion of a friend who happens to be an employee or terminating n employee may be the proper channels to follow, however, all variables are to be considered. Moreover, it is reasonably difficult to understand a manager’s role and their relevance to ethics because we need specific management type. There are several different levels of management, top, middle and lower level management. However, top management are the managers that ethical behavior is expected from the most. This is because high level managers are expected to make ethical decisions about strategy and policies. Ethical management and the management of ethics have very distinctive differences. Ethical management is acting ethical as a manager by doing the right thing. Maintaining proper ethical behavior is conducive for individual success as well as corporate success. Because of ethical misconduct, it has ended promising careers and firms have been extremely harmed furthermore destroyed by the behavior exhibited by a few individuals. There is an old saying that says â€Å"a few bad apples can spoil the bunch†, which can be translated into ethical management as a few bad mangers can destroy a company. These predicaments result from misconduct or even committing illegal activity. The management of ethics is acting effectively in situations that have an ethical aspect. These situations occur in both the internal and external environment of a business firm. Internally, organizations unite employees together through myriad rules, procedures, policies, and values that must be carefully managed. However, effective organizational functioning also depends on gaining the acceptance of the rules, policies, and other guides, and this acceptance requires a perception of fairness and commitment. In order to practice both ethical management and the management of ethics it is necessary for all managers to possess some specialized knowledge in regards to ethics. Many ethical issues have a factual background that must be understood. In short, to make sound ethical decisions and to implement them in a corporate environment are skills that come with experience and training. Some managers make mistakes because they fail to see the ethical dimensions of a situation. Other managers are unable to give proper weight to competing ethical factors or to see other people’s perspectives. Thus a manager may settle a controversial question to his or her satisfaction, only to discover that others still disagree. Even the most ethical managers must rethink their own personal beliefs about how business should be conducted. How to cite Is Business Ethics Important, Papers

Management Planning Paper free essay sample

The Boeing Corporation is the world’s leading aerospace company and is the largest manufacturer of commercial jetliners as well as military aircrafts. Boeing has teams that manufacture missiles, satellites, defense systems, and communication systems. NASA turns to Boeing when they need something and Boeing operates the International Space Station. Boeing has a broad range of capabilities and skills, which is probably the reason they are the world’s leading aerospace company. With the Boeing headquarters in Chicago, more than 170,000 people in 70 different countries find themselves employed with the corporation and most of them hold a college degree (Boeing Corporation,  2012). It takes many hard working employees and managers to make Boeing a successful corporation. This paper will discuss the planning function of management, analyze the influence of legal issues, ethics, and corporate social responsibility and their effects on management planning. I will also analyze factors that influence the company’s strategic, tactical, operational, and contingency planning as they relate to the Boeing Corporation. The planning function of management is the process of setting goals within the corporation that are expected to be achieved over a set period. Therefore, Boeing got to be the world’s leading aerospace company by setting such goals. The Boeing Corporation has engineer departments, sales departments, mechanical departments, and product testing departments among a few others. Each individual department will have set goals put in place by corporate and guidelines regarding how they should achieve the desired goal for each project. Each goal is designed for each department to become the most efficient in their levels. There are six steps in management planning. The steps listed in provided course materials are situational analysis, alternative goals and plans, goal and plan evaluation, goal and plan selection, implementation, and monitor and control (Thomas S. Bateman, Scott A. Snell,  2009). Step one gathers and summarizes information that is in question. It examines current conditions with an attempt at forecasting future conditions. Step two generates alternative goals that may be used as an alternate if the first desired plan does not ork. Step three evaluates the potential of the alternative goals and prioritizes/eliminates ones that might or might not work. Step four in management planning is the selecting of goals believed to be most appropriate and feasible by the managers. Step five implements the goals and plans into action by managers. Goal achievement is likely to be linked to the organizationâ₠¬â„¢s reward system to encourage employees to achieve the goals and implement plans properly (Thomas S. Bateman, Scott A. Snell,  2009). Step six is essential in making sure goals and plans are met. If the goals and plans are not monitored and controlled managers would not know if they were ever met successfully. Boeing the huge corporation that it is has had its fair share of legal issues. The corporation has to pay special attention to detail when it concerns obeying the laws and regulations in regard the manufacturing of aircraft. The planes must be tested for safety and flying ability before they ever hit the mainstream public. Notices on the aircraft tell passengers when they should be buckled and when it is considered safe to unbuckle. Engineers have to provide manuals for the aircrafts in case any issues may arise when in use. Ethical issues come into play when Boeing makes bids to other corporations like the military or NASA. They are not allowed to charge prices that people believe to be unfair or make any changes after things have already been agreed upon. This means that the sales department has to plan how much they want to sell their product for. The main corporate social responsibility that Boeing has is safety. They have to engineer items safe for the public to be on/use. With Boeing being the world’s leading Aerospace Corporation, millions of people rely on the use of their products. That means that engineers have to know the latest safety information and managers have to make sure that they put the safety information to use. Strategic planning is used by the Boeing Corporation when making new aircraft and other items. They have to figure out how to market their item just right so that buyers will be interested in it. This planning has led Boeing to make planes more efficient and comfortable for passengers to ride on. Tactical planning is organized for competition, such as Airbus and demand for product. Boeing is a competitor of Airbus, which is another aerospace engineering corporation. Boeing has to be aware of competitor’s new products and when they will be released. This means that they have to formulate and release products either better or more efficient than the competition’s. Operational planning identifies the specific procedures and processes required at the lower-levels within an organization (Thomas S. Bateman, Scott A. Snell,  2009). So within the Boeing Corporation this would be those who deal with the delivery schedules and human resources departments. Every plane that takes off or leaves an airport has to be scheduled and the arrival/departure times displayed so that the public is aware. Human resources is responsible for the hiring/firing of Boeing’s many employees and any issues consumers may have with a product or service. If someone believes that they did not have a good experience in the flight he or she would call the resource department, and the department would most likely do everything in his or her power to make the person feel better. Contingency plans are put in place in case of any challenges that may arise when making their products. A good example of Boeing’s contingency plan is in 2008 they were trying to produce 40 aircraft a year but the United States hit an economic crisis. This meant that Boeing had to cut back their number of aircraft being created so they did not feel the effects of the economic crisis. So Boeing did not become the world’s leading aerospace corporation by doing nothing. It took hard work, planning, and management. There are six steps in management planning that corporations follow to try to ensure their survival in a competitive world. Boeing has had its fair share of legal and ethical issues and tries to abide by the rules and regulations for safety set forth by the goverment. Boeing tries to keep a strategic plan when creating new products and a tactical plan on how to market their items.

Beowulf Beowulf and Beowulf Essay Beowulf

Beowulf Beowulf and Beowulf Essay Beowulf Beowulf: Beowulf and Beowulf Essay Beowulf Beowulf Essay Beowulf’s appearance is one of greatness, arrogance, and confidence. When Beowulf and his team of Geats arrive at the Danes land, the first thing that the watchman notices is the greatness and boldness of the men that sailed to his land, especially Beowulf. The watchman states, â€Å"†¦ Nor have I ever seen, Out of all the men on the earth, one greater than has come with you†¦Ã¢â‚¬  as he examines Beowulf and his team (161-163). The watchman was confused as to why the Geats walk his land so openly and without secret, and even thinks their greatness is a cover-up made so that he may let them enter further into his land as spies. Beowulf is one of the oldest English epic hero. He’s a great one too. Beowulf, however, is prepared for this unfriendliness, and he answers his questions like a born leader, stating, â€Å"We are Geats. Men who follow Higlac†¦Ã¢â‚¬  as part of a grand speech he gives to the watchman, which results in his team being able to go on into the land (173-174). I thought in my opinion that it was a fine speech. He was able to speak to Hrothgar after that. â€Å"..Strongest of the Geats-greater/and stronger than anyone in this world.† (110/111) â€Å"..he was loved by the Geats†¦Ã¢â‚¬ (118) â€Å"..the bravest and best of the Geats†¦Ã¢â‚¬ (121 Beowulf makes sure that everything he does will only aid him in obtaining fame and glory. This is seen clearly whenever Beowulf fights Grendel. Before the fight, Beowulf explains, â€Å"†¦ My lord Higlac might think less of me if I let my sword go where my feet were afraid to†¦Ã¢â‚¬  which shows that he indeed cares about people’s thoughts of him (264-266). From the quote, it was clear that Beowulf does not want to carry weapons because it will give people something to talk about. It would have been much easier to use weapons against Grendel, but he wanted to fight fair. Unlike Beowulf, Hrothgar is not as brave. He wishes to save his people from this monster but he is aged and more emotional than Beowulf. In most of the story Hrothgar is either sharing his wisdom with Beowulf or grieving. Beowulf also does another thing that may

Free Essays on Hollywoods Indian

Who determines what makes a person civilized? Who decides whose god is the â€Å"right† god? Who shapes the guidelines of what an acceptable person is? The answer to this question is no one. There should not be any person that has complete authority over another person’s life, beliefs, and living arrangements. Unfortunately for the Native Americans they were under the control of European settlers, even though they may not have been directly under their control, the Europeans stereotype of Native Americans held them captive. From the very first contact with the Native Americans, the Anglos believed them to be inferior. They though they were barbaric, incompetent, and uncivilized. They felt that the Native Americans form of government, religion, and overall culture was unsophisticated and they felt the need to put there â€Å"sophisticated† restrictions on these people. These views that the first settlers had of the Native Americans influenced the way that many people categorized Native Americans throughout history. Even today there are still misconceptions about Native American people and culture. These misconceptions derived mainly because the Native Americans were not like the Europeans. Of course the Native Americans were different from the Europeans in many ways, from physical appearance to language and culture, but the way that the settlers perceived these differences led to stereotypes and misconceptions that were often times negative and degrading to the Native American heritage. The things set the Native Americans apart from the white man, not only socially, but also physically. The white man saw that the Native Americans were different from them, and they wanted to change them and make them look, act, and live differently. This also led to problems and even more negativity toward Native Americans. The most basic misconception of Native Americans that the Europeans had was that they were simple-minded barbarians ... Free Essays on Hollywood's Indian Free Essays on Hollywood's Indian Who determines what makes a person civilized? Who decides whose god is the â€Å"right† god? Who shapes the guidelines of what an acceptable person is? The answer to this question is no one. There should not be any person that has complete authority over another person’s life, beliefs, and living arrangements. Unfortunately for the Native Americans they were under the control of European settlers, even though they may not have been directly under their control, the Europeans stereotype of Native Americans held them captive. From the very first contact with the Native Americans, the Anglos believed them to be inferior. They though they were barbaric, incompetent, and uncivilized. They felt that the Native Americans form of government, religion, and overall culture was unsophisticated and they felt the need to put there â€Å"sophisticated† restrictions on these people. These views that the first settlers had of the Native Americans influenced the way that many people categorized Native Americans throughout history. Even today there are still misconceptions about Native American people and culture. These misconceptions derived mainly because the Native Americans were not like the Europeans. Of course the Native Americans were different from the Europeans in many ways, from physical appearance to language and culture, but the way that the settlers perceived these differences led to stereotypes and misconceptions that were often times negative and degrading to the Native American heritage. The things set the Native Americans apart from the white man, not only socially, but also physically. The white man saw that the Native Americans were different from them, and they wanted to change them and make them look, act, and live differently. This also led to problems and even more negativity toward Native Americans. The most basic misconception of Native Americans that the Europeans had was that they were simple-minded barbarians ...

Macroeconmics Term Paper Example | Topics and Well Written Essays - 2250 words

Macroeconmics - Term Paper Example gh a combination of stable prices of goods and services across the economy coupled with a low inflation level and level of confidence of the investors in the currency of the country. The Fed comes out with the monetary policy in order to ensure a certain key objectives like, delivering price stability with a low inflation level coupled with an objective to support the Government’s economic objectives of growth and employment. To understand how the Fed monitors price related regulations to keep a check on inflation, we may consider a small example of the regulation of house and property prices. To take any decisions related to interest rates keeping in mind the ongoing inflation rate, the Fed must be thorough with the booming property prices and must take steps to ensure that the prices are not artificial. Government intervenes through its central bank to regulate the prices of many commodities; similarly it also regulates the prices of houses like any other important commodity. Fed has the responsibility to keep a check on asset prices including the prices of houses. There can be a number of reasons why the prices of houses may shoot up, like the simple rule of demand and supply has a definite impact. (Demand and Supply for Housing). Other reasons behind a change in property prices can be Mortgages. A mortgage is the money borrowed to buy a house, as for most people buying a house is not easy. Over the years mortgage market has picked up greatly and the current scenario is totally different from the one that existed in the beginning. Mortgages were supplied only by the building societies. Building societies were non-profit institutions and encouraged only the members for the grant of loans, so the people who were members and had contributed to an extent for a considerable period of time got loans easily and account with building societies became the only means to get mortgages. Soon these societies had to compete with the banks and other financial

Balance Score Card Essay Example | Topics and Well Written Essays - 1750 words

Balance Score Card - Essay Example of the management in terms of implementation of the strategy balance scorecard is often used by the management to analyze whether the objectives have been properly implemented or not. Balanced score card is the most popular tool of performance management. Balanced scorecard helps the manager in keeping a track on the progress of the activities and matching them with the desired level. In this project the balance scorecard of the Coca-Cola Company has been made on the basis of the four different perspective and objectives of each perspective. Different types of metrics have also been used to let in building the balanced scorecard. Performance management is very important for every company. It enables the management to assess the performance of the company and also helps the company to analyze the loop holes or the room for improvement. It helps the management to identify the direction in which the organization is moving. It helps the organization to perform better by enabling the organization. The performance management is done on the basis of various tools of performance management system. The performance management system helps the organization to plan control and measure the performance of activities of the organization beforehand. The different performance management system used for performance management are balanced scorecard, activity based management, quality management, economic value added etc. among the various performance management system the most popular methods are balance scorecard, activity based management and economic value added. Activity based management is done by analyzing those activit ies which adds value to the organization. This is done on the basis of activity based costing. It mainly focuses on reducing the cost and increasing the value received by the customers. The economic value added method enables the organization to analyze the overall performance of the organization. In this method the financial measures are used to measure the

Debate on Auditor Independence

Debate on Auditor Independence Abstract Recently of corporate collapse in the US, Australia, and elsewhere, regulatory attention has been drawn to the published of auditor provided non-audit services (NAS) and audit client relationship. This assignment aims to debate on auditor independence by providing evidence regarding the relationship between non audit services and provide consulting services at a lower cost for their audit clients. In tracking the development and identify the key stages and the changes that took place in approaches to external auditing. The two listed companies selected for arguments are Enron Corporation versus Chartered Semiconductor Manufacturing Ltd. Enron Corporation (former NYSE ticker symbol ENE) was an American energy company based in Huston, Texas. It was one of the worlds leading electricity, nature gas, paper and communications companies.1 Chartered Semiconductor Manufacturing Ltd (Chartered) is one of the worlds top dedicated semiconductor foundries in Singapore. It provides comprehensive wafer fabrication services and technologies to semiconductor supplier and system companies. They are taken a reference for the arguments that influenced by the changes which have reported and analyses the effect. Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior. Introduction Auditor independence is a cornerstone of the auditing profession, a crucial element in the statutory corporate reporting process and a key prerequisite for the adding of value to an audited financial statement (Mautz and Sharaf, 1961). However, recent account scandals, involving corporations such as Enron in the US, HIH Insurance in Australia have cast doubt over the independence of auditors and overall value of auditing. These legislative interventions however have occurred despite limited and mixed empirical evidence of these proposed threats to auditor independence. Furthermore, some basic questions underlying this debate remain unresolved. For example, à ¢Ã¢â€š ¬Ã…“ What factors influence a companys decision to purchase NAS from its incumbent auditor?2 The provision of NAS reduces investors judgments of auditor independence, audit quality and the attractiveness of the firm investment but not their auditor knowledge or financial statement reliability judgment. This assignment have consider two areas of literature which relating the theories and model of auditor independence. It also relevance on NAS found in current professional, regulatory frameworks, reviewed and summarized original theoretical and empirical studies but have excluded commentaries and opinion. The Big Five audit firms (Ernst Young, Arthur Anderson, Deloitte Touche, PricewaterhouseCoppers and KPMG) charger higher audit fees for initial engagement. It has prediction that where audit fees are disclosed publicly. The audit firms lower their audit fees to accept new clients when they also provide more lucrative non audit services. It is no actual loss of audit independence despite the loss of perceived independence of the Big 5 firms. The provision of NAS by audit firms for their audit clients are popular in the current market and continuous debate over auditor independence. NAS may include consulting service such as systems design, compliance-related service, taxation, book-keeping or other services relating to the accounting records or financial statement of the audit client; financial information systems design and implementation; actuarial service; internal audit outsourcing service; management functions or human resources; dealer and investment advisor The emerged from the Enron collapse has been the extent to which audit firms are providing NAS to their audit clients. The fees generated by NAS have been rising more rapidly than audit fees. This has led to widespread beliefs that provision of NAS can cause the auditors to compromise their independence. There are two main concerns which auditors may not stand up to management because they wish to retain the additional income from NAS which is in managements gift. Second provision of service to management may lead the auditor to indentify too closely with management and lose skepticism. The remainder of the paper is organized as follows: à ¯Ã†â€™Ã‹Å" Contains the background and literature review à ¯Ã†â€™Ã‹Å" Develops the hypotheses and research questions, à ¯Ã†â€™Ã‹Å" Contains the conclusions. Background and Literature Review Auditor must maintain independence in mental attitude in all matter relating to the assignment which stated by Generally Accepted Auditing Standards (GAAS). Independence auditors furnish critical assurance that the financial statement have been examined by à ¢Ã¢â€š ¬Ã…“an objective, impartial and skilled professionalà ¢Ã¢â€š ¬? (SEC 2000,p.2). It look as a risk continue rather than an absolute and judgment about the seriousness of the threat to independence are balance against the effectiveness of the safeguards available. Independence maintained through external constraints (e.g, legislation and regulation) or through the profession itself which maintain the independence to preserve its market value (Kinney 1999). It appears uncertain of auditor ability to accept client pressure and emphasizing the effect of the economic interest. Its calls that consulting services as à ¢Ã¢â€š ¬Ã…“the tail that wags the dogà ¢Ã¢â€š ¬? in the accounting industry (Investment New Article, Nov 20, 2000). The SEC announce the new rule that the auditor independence required to disclosure the audit fee in their proxy statement, the total fees billed for services rendered by the principal accountant (the external audit firm) disaggregated into three categories as audit services, information technology services and all other services. It reveals that nearly all firm purchase non audit services from their audit firm to their audit client. Although the big 5 auditing firm continue to maintain their independence is not impaired by these services , recently problems at Enron, WorldCom and other public firm brought accounting and auditing concerns to the attention of Congress and the public. Newly passed legislation prohibits NAS, including financial information services and internal auditing services (Sarbanes-Oxley Act 2002). Non audit services (NAS) are defined as all services provided by an auditor that are not considered as an audit. The Sarbanes Oxley Act (SOX) reduce the number of non audit services that an auditor are required pre-approval by the audit committee of such extended engagement (Rouse, 2005). Most banned services related to consulting or advisory services that might create conflict of interests for independent auditors (Banham, 2003). The banned non audit services include: 1. Book-keeping or other services related to the accounting records or financial statements of the audit client. The auditor is considered not independent when he provides book-keeping services for audit client. It involves with an inherent conflict of interest, and auditor should examine accounting records or financial statements prepared appropriate. 2. Internal audit outsourcing services à ¢Ã¢â€š ¬Ã¢â‚¬Å" under generally accepted auditing standards, the auditor is required to evaluate the effectiveness of internal control system over financial reporting, to create another example of conflict of interest. For example, Arthur Anderson provided the internal control function for Enron, before it was banned by 2000 SEC rule, and was blamed for not improving Enrons ineffective control system. 3. Expert services unrelated to audit à ¢Ã¢â€š ¬Ã¢â‚¬Å" providing an expert opinion or other expert service for audit client to advocating an audit client interests in litigation, regulatory, administrative proceeding and investigation. 4. Design and implementation of accounting information systems à ¢Ã¢â€š ¬Ã¢â‚¬Å" its creating inherent conflict of interest as an auditor is required to evaluate the effectiveness of accounting system in designed or implemented. Installing a computerized accounting system for client was immensely popular consulting services in many big accounting firms. 5. Management functions acting temporarily or permanently, as director, officer, employee of an audit client in performing any decision making, supervisory or ongoing monitoring function for audit client. These services can provide by the incumbent audit firm or external audit firm. This research on auditor independence under these conditions identifies the following issues. The provision NAS likely lead to a lack of actual independence and therefore lead to audit failure. Hypotheses and Research One of the major public concerns which emerged from the Enron collapse has been the extent to which audit firms are providing non audit services (NAS) to their audit clients. In 1997, Enron engaged Arthur Andersen as its External Auditor. Subsequently, Enron appointed Arthur Anderson as consultant also. Enron paid Andersen $52 million in 2000 in both auditing and consulting services including development of computerized financial system for conducting Enrons internal audit, but majority for consulting services. There have been many criticize about the potential conflict of interest faced by audit firms who received large consultancy fees from their audit client (e.g. Financial time 2001a). Its expressed about how auditor with a statutory responsibility to company shareholders can handle a commercial relationship with the companys management and remain impartial (e.g. financial Times, 2001b). Andersen leaders responded by pushing partners to become salesman, its to upsetting the delicate balancing act any auditor must perform between a client and looking out for the public investor. Peoples have forgotten their significant responsibility not only to clients but also to investor, creditors and the public, etc. These issues by attacking the à ¢Ã¢â€š ¬Ã…“specific symptoms of the audit breakdown that occurred in the Enron Caseà ¢Ã¢â€š ¬? (Gavious, 2007,pg458), Arthur Anderson whose Enron client found to have encouraged clients to use accounting techniques to mislead and deceive the market (Gavious,2007). Enron select to use a method of fair value accounting that misleading, overstated profits in the current period. These accounting techniques were employed by Enron on the advice of Arthur Anderson and it was the employment of these techniques that ultimately led to the organisations collapse (Benston, 2006) . Due to IT and other frauds which investors lost confidence in market (Crasewell, 1999). Its beliefs that provision of NAS cause the auditors to compromise their independence. Andersen has been severely criticised for significant economic and its independence has been questioned form two point of view à ¢Ã¢â€š ¬Ã¢â‚¬Å" significant economic dependence on Enron due to the party designing accounting and tax structures, and therefore it could not express an objective view on Enrons results. The two main concerns are auditor may not stand up to management because they wish to retain the additional income from NAS which is in management gift, and second the provision of a range of services to management may lead the auditor to identify too closely with management and lose skepticism. Thus, auditor independence is fundamental to public confidence in the audit process and reliability of auditor report. However, the problem facing the auditing profession is not a lack of actual independence and objectivity rather it is the lack of confidence in financial statements. Public confidence in a companys financial statements will only be achieved by companies remaining completely separate to their audit firms (Ronen and Cherny,2002). Thereby increasing the auditors perceived independence. While Chartered engagement of KPMG as its external auditor to perform non audit services which management must consider the actual, perceived and potential impact upon the independence of external audit prior to engaging external audit to undertake any non audit services. Chartered have established the Audit Committee of the Supervisory Board (Audit Committee.) to oversight of Companys financial position. Its responsible to supervising the operation of the internal risk management and control system, codes of conduct, compliance with recommendation and observation of internal and external auditor. In contrast, audit committee of Chartered have to consider whether the provision of such non audit services is compatible with maintaining the external auditors independence, by obtaining assurance and confirmation that the additional services provided by external auditor are not in conflict with the audit process. The audit committee has authority in independent audit are to be-approved with information sufficient to enable Audit Committee to know as follows: the precisely what services it is being asked to pre-approved, know that any non audit service to be performed is a permissible non audit service made a well-reasoned assessment of the impact of the proposed service on the auditor independence. The external auditors are prohibited from providing specified non audit service contemporaneously with providing audit services to Chartered Semiconductor Manufacturing, including:- bookkeeping or services related to accounting records or financial statements financial information system design and implementation internal audit outsourcing services legal services an expert service unrelated to the audit Audit committee has clarified and added further prohibited activities for the external auditor. By focus of the importance of Audit Committee in control and supervise the activities of the external auditors. This section, Audit Committee is the plans to strengthen the independence accountants are truly independence thus and will give greater credibility to audits. In this research, Enron should have formed an audit committee to oversight the company and prevent any fraud which collapse to bankruptcy which compare with Chartered, although the audit firm provide non audit services, but they have a stronger and capability audit committee to oversight the company financial position. Conclusion In the debate on auditor independence, the first matter that is usually raised is the provision of non audit services to audit client. To be able to perform their task of providing independence and objective assurance to shareholders, auditor must act independently. It is argued that by providing non-audit services to the audit client, the auditors independence and objectivity is impaired. In term of codes of ethics all over the world, it is not only necessary for auditors to be independence, but there is also a need for auditors to be seen to be independent, and even a perception of a conflict can compromise his or her position. It behooves the auditor therefore never to get into such a situation. If one examines the research, there is little empirical evidence that proves that the provision of non audit services actually impairs independence, but one must concede that it is difficult to prove. Recent corporate failures have brought this issue very much under the spotlight again. As a profession, we should not underestimate the public feeling and the strong view held by governments on this issue. The rule of fundamentally change the way auditing profession does its business as following: Fundamental shift in regulating accounting industry à ¢Ã¢â€š ¬Ã¢â‚¬Å" from the primarily self-regulated environment to public regulation approach. A new set of independence rules and regulations affects the accounting profession directly in performing audit engagement. A new independent public oversight board now has the direct authority to police audit process, auditing standards, and disciplinary measure on auditors, including registering public accounting firms that issue audit report for publicly(trade companies), establishing auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports conducting inspections of registered public accounting firms conducting investigations and disciplinary proceeding and imposing appropriate sanctions on audit firms and auditors. An independent oversight board (IOB) set up by Andersen in the US , after the Enron problems emerged but before the firm collapsed, recommended that some consulting services provided by the firm should be separated into partnerships managed independently form audit partners and without financial independence to audit clients. Recommendation was strengthen of internal quality control over auditing thought out the firm. Beside this its create an independent regulatory oversight agency for accounting industry. Now no truly independent agency with the authority, power or will to enforce penalties against illegal. While the Public Oversight Board was a nominally independent private body that set standards for the industrys self-regulatory schemes, it was never truly independent. The finding comes from the America Institute of Certified Public Accountants. Thus, in summary I conclude that since such evidence as there is indicates that there is no correlation between levels of non-audit fee and audit failure, comprehensive safeguards are already applied, and rigorous separation of non-audit services seems likely to increase the cost and reduce the quality of the audit, the suggestion should not be pursued. Assuming no undue overall economic dependence results from the auditor/client relationship and adequate safeguards can be implemented, we believe that companies themselves should determine whether they use auditors for non audit services, in consultation with the professions guidelines. References 1. Enron profile Available at : http://en.wikipedia.org/wiki/Enron 2. Ashbaugh, H.,R.LaFond,and B.Mayhew.2003. Do non-auidt services compromise auditor independence? Further evidence. The Accounting Review 78: 611-639.

A Tale Of Two Cities :: essays research papers

A Tale of Two Cities   Ã‚  Ã‚  Ã‚  Ã‚  In the novel A Tale of Two Cities there were three strands of people: the Manettes, the Everemonds and the revolutionists. These three strands became critically entangled at one point in the book. Everyone of the strands became involved when Charles Darnay was found guilty at his trial and sentenced to death. Charles was currently involved with the Manette family when the revolutionists imprisoned him for being an Evremonde. Of course there were many events leading up to Darnay’s conviction.   Ã‚  Ã‚  Ã‚  Ã‚  The first event occurred when Dr. Manette was locked up in the Bastille by the Evremonde family. He was called upon to care for Madame Defarge’s sister and brother, but when they died he was imprisoned so he could not tell anyone of their murder. Madame Defarge became very angry with the loss of her family and planned revenge against all the Evremondes. Dr. Manette stayed in the Bastille for eighteen years. During his time in there he wrote a diary of what went on. He also lost his identity and became a shoe cobbler. When he finally got out of prison he had no recollection of his early life.   Ã‚  Ã‚  Ã‚  Ã‚  The second event was when Charles Darnay asked to marry Lucie Manette. Dr. Manette, who had be reunited with his daughter, saw no problem with the marriage until Charles revealed his real identity to everyone on the wedding day. Charles’s last name was really Evremonde. His father was the man who put Dr. Manette in the Bastille for all those years. Manette forgave Charles because he was not like his evil father or his uncle, the Marquis St. Evremonde. Charles and Lucie got married as they planned to.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The last event occurred when Madame Defarge planned revenge against all the Evremondes. She was a revolutionist and knitted a list of names for her people to murder. Charles Darnay was added when she found out his real identity as an Evremonde. Also the names of his wife, Lucie Manette, and his newly born daughter, Little Lucie, were added to her murder list. Charles and his family were now in the middle of the three strands differences.   Ã‚  Ã‚  Ã‚  Ã‚  Charles Dickens showed the relationship between the Evremondes, the Manettes and the revolutionists all through the one character, Charles Darnay. He was closely related to all these groups in many ways. Each part of the story was connected and related to each other so without the three events leading up to Darnay’s trial, the outcome of the story would of been different.   Ã‚  Ã‚  Ã‚  Ã‚  It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of

Dialysis Patient Citizens Health Promotion Pamphlet Essay

Kidney failure is a life altering condition that significantly impacts the way an individual lives. According to â€Å"National Kidney Center† (2014), â€Å"Chronic Kidney Disease (CKD) affects 26 million Americans. Early detection can help to prevent progression of the disease – which ultimately can lead to kidney failure and death† (para. 1). If an individual is diagnosed with end stage renal disease (ESRD), the person must receive hemodialysis treatments to sustain life, or they will die. The Dialysis Patient Citizens (DPC) is a non-profit organization composed of dialysis and pre-dialysis patients. This 30,000 plus dialysis community advocates for the dialysis population to improve care, education, and support for people suffering from kidney disease (Dialysis Patient Citizens). The following material will critique the DPC’s pamphlet for layout, quality, clarity, literacy, and usefulness. Review of cultural sensitivity and self-care management in the p amphlet information will also occur. Layout appeal Layout appeal is crucial for a pamphlet as the layout appeal is what grabs the interest of an individual and entices the individual to pick up a brochure and read through it. The layout of the DPC pamphlet is neat, colorful, and clear. Each sub-heading is bold identifying the topic of information in the section. This booklet also provides pictures of individuals of various ethnicities, age, and sex signifying that kidney failure can affect anyone. A picture of the United States flag is also on the pamphlet. Content and quality Content and the quality of the pamphlet were well thought out and presented. The presentation for the content of the information shows organization and  flows throughout the pamphlet. Each sub-topic leads into the other and flows smoothly with culmination of the material formed in a summary and conclusion in the last paragraph. Presentation of the quality of material is neat, organized, and easy to follow. The booklet provides valuable, but concise information that is important to maintain the reader’s interest. The pamphlet has a limited amount of space to engage the reader and spark interest in the reader to investigate the organization further. Through a quality presentation, the DPC pamphlet captures the reader to research this organization more. Usefulness/Clarity The information found in this pamphlet is relevant and useful for dialysis patients. The DPC pamphlet speaks of empowering dialysis and pre-dialysis patients in managing their care and to have access to resources that will help the patient manage their care better. The clarity of the information provides the individual the opportunity to read quickly through and understand the information. Some of the relevant information are repeated in the pamphlet that provides the individual the chance to absorb and more fully understand the information. Reading and Literacy Level Prior to creating a pamphlet, or any literature emphasis should be on the intended audience. The Huffington post states that â€Å"According to the National Assessment of Adult Literacy (completed most recently in 2003, and before that, in 1992), 14 percent of adult Americans demonstrated a â€Å"below basic† literacy level in 2003, and 29 percent exhibited a â€Å"basic† reading level (para. 3). Establishing the audience prior to writing will allow the writer to communicate the information at the reading level of the intended audience. â€Å"The difference among audiences make it necessary to avoid the one-size fits-all mindset when developing effective health communication material† (CDC-Center for Disease Prevention: Health and Human Services, 2010, slide 3). The writing in the pamphlet was easy to read and understand. Most of the information was basic and did not contain any uncommonly used words. The words in the pamphlet are words that people use when communicating with each other on a regular basis. An example of a sentence according to â€Å"Improving our Lives through Empowerment (n.d.) â€Å"We provide information about dialysis care, help strengthen the partnership  between patients and caregivers, tell our lawmakers about the issues that matter to us and provide a strong community for our members† (Dialysis Patient Citizens). Cultural sensitivity and competence As mentioned earlier the brochure is culturally diverse as the information in the pamphlet does not suggest a specific culture. Pictures of the people contained in the pamphlet are of different ethnicity, race, age, and sex. This pamphlet speaks to the reader in a non-verbal way because the reader can identify with one of the individuals advertising in the pamphlet. The brochure announces that this organization is a â€Å"patient organization† therefore membership is restricted to dialysis patients, pre-dialysis patients, and families of dialysis patients (Dialysis Patient Citizens). The reason for this is that this allows the organization to maintain focus on dialysis interests and issues (Dialysis Patient Citizens). The Board of Directors for DPC are dialysis patients or former dialysis patients that have been the recipient of a transplant (Dialysis Patient Citizens). Helpful hints or tips for self-care management Information regarding the need for DPC and what joining this community will bring to the patient is evident. This community lists the important points of what the person will gain if they join. One of the recognizable points in this pamphlet is the declaration that there are educational tools available to help the members manage their health as efficiently as possible (Dialysis Patient Citizens). Also, the word advocate appears many times throughout the literature suggesting that this community wants to stress to the reader the importance of being your own advocate and also coming together to be one strong voice for this community. Publisher Distribution of the pamphlet is by the Dialysis Patient Citizens (DPC). There is no direct mention of the publisher. There is an address, phone number, email, and website address provided for this community. Conclusion The Dialysis Patient Citizens community is a community that wishes to expand its membership. By advertising and distributing this brochure, the community announces to the public that through their organization patients can improve  their education, advocacy, and voice within the dialysis population. This pamphlet is appealing to people that see it because of the layout, content, ease in reading, and concise presentation of material. This pamphlet does not discriminate against any race, ethnicity, sex, or age and, as a result, is culturally competent. Through the pamphlets ease in understanding the literature, dialysis patients are sure to comprehend the information and seek further into the opportunity presented before them. Reference Center for Disease Prevention (CDC): Health and Human Services. (2010). Simply Put: A guide for creating easy-to-understand materials [PowerPoint slides]. Retrieved from http://www.cdc.gov/healthliteracy/pdf/Simply_Put.pdf. Dialysis Patient Citizens (DPC). (n.d.). Improving our Lives through Empowerment. Huffington Post (2013). Retrieved from http://www.huffingtonpost.com/2013/09/06/illiteracy-rate_n_3880355.html National Kidney Center (2014). http://www.nationalkidneycenter.org/chronic-kidney- disease/facts/

The World citizenship opposes idea of nationalism...

The World citizenship opposes idea of nationalism Nussbaum’s main argument is about idea of world citizenship and role of literature which can contribute on understanding of people around the world. It is logical that through studying foreign languages and religions, literature people can understand each other. However there is problems with idea of world citizenship. As in some powerful states such as China, Russia idea of nationalism is dominating. So this idea of world citizenship opposes to idea of nationalism . Although, this idea has some results in terms of creating small version of world citizenship To be european in creation of European union. UN contributed to this idea. However, this idea seem ideal†¦show more content†¦So , it wants everybody to obey its laws and to make everyone same in terms of thoughts. Emerson approached the way that it will benefit society. Independence of thought will lead to better civil society. While improvement in civil society will lead to better democracy. From 2nd perspective fulfilment of potential of members of society will lead to improvement of society. However, there is the problem with such claim. For example in society the rise of people such as Stalin can lead to destruction. As for example in case of Germany where Hitler has different thought and he did not fear to express ideas and he deserved the respect from Germany. However, he used his power to kill millions of Jewish people. But the audience of Emerson were probably young people and he has experience of preacher. He may be considered his audience are good people so their rise in society will help American society to develop. Complexity of world can not be entirely explained by science. Douthat Ross criticizes Pinker for his simplification of world. As world for him is not only consists of science and it is also religion, and traditions. So Pinker misses in his argument complexity. 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