Cross Cultural Application Of Maslows Hierarchy Of Needs Commerce Essay

Culturally diverse Application Of Maslows Hierarchy Of Needs Commerce Essay Studies have suggested that the powerful utilization of human capital is likely the most significant determinant of hierarchical execution (Adler, 1991 refered to in Fey 2005). This has provoked associations to look for approaches to persuade their representatives to work to their maximum capacity and to guarantee ideal hierarchical execution. Once of the most refered to and talked about speculations of inspiration is Abrahams Maslows Hierarchy of requirements, which is same similarly as with other well known inspiration hypotheses, Maslows model depended on research did on people from the United States (Fatehi, 1996, Gibson 1994). While it is sensible to expect that this hypothesis can help chiefs in America, the inquiry emerges with respect to its pertinence to worldwide administration. The point of this paper is to address that question utilizing America and China as contextual investigations. This article is organized into three sections, the initial segment of this paper would c omprise of an outline of the different speculations of inspiration, the subsequent part would take a gander at Hofstedes social elements of independence and cooperation while the last part would dissect the appropriateness and ramifications of utilizing Maslows Theory of Motivation inside individualistic and collectivistic societies (America and China separately). Inspiration As per Bateman and Snell (2007) inspiration alludes to powers that empower, coordinate and continue a people endeavors. Speculations of Motivation There are two gatherings under which inspiration speculations are characterized in particular: content hypotheses and procedure hypotheses. Content speculations, otherwise called the need hypotheses are worried about the inner components that persuade a person. These speculations recommend that individual needs continues changing and that to inspire people, it is essential to think about these requirements and satisfy them. Eminent among the substance hypotheses is Maslows Hierarchy of Needs Theory, Herzbergs Hygiene Theory and McClellands Learned Need Theory. On the opposite side, the procedure speculations of inspiration are worried about the how individuals start, coordinate and keep up their inspirations. These speculations consider inspiration to be a reasonable subjective procedure. Models incorporate Adams value hypothesis (1963), which accept that individuals anticipate that an equalization should exist between their commitments and their results. They contrast their conditio ns and other comparative individuals and if there is any disparity (on the off chance that it is to their drawback) they adjust their conduct to decrease that imbalance. Vrooms Expectancy Theory (1964) is additionally part of the procedure hypotheses. Maslow Hierarchy of Need Theory: Maslows hypothesis proposes that individuals will fulfill fundamental level needs before changing conduct to fulfill more significant level needs. When a lower need is fulfilled, it stops to be a helper and the individual advances to the following need in various leveled request. Source: Maslows Hieracy of Needs; www.learnmanagement2.com Such needs have been perceived by Maslow and in their various leveled request, incorporate physiological needs, security needs, social needs, confidence, and self-completion. In Maslows model, people at the beginning want to delight physiological necessities. Physiological requirements are the central human needs which are important to keep up life and comprise of food, dress and haven. Different wants present slight inspiration pending the fulfillment of these fundamental needs. When physiological needs are fulfilled, security turns into the following need. Security describes the should be freed of the dread of real damage, the need to encounter opportunity from absence of basic physiological needs and the craving for self-assurance. In this manner, the social need emerges as the main should be fulfilled. The social need speaks to taking a stab at huge associations with others. When the requirement for noteworthy relationship is satisfied, the individual starts to look for increasin gly close to home acknowledgment and wants regard or acknowledgment from others. The fulfillment of this need produces sentiments of self-assurance, esteem, force, and control. In the wake of fulfilling the requirement for confidence, self-completion turns into the chief need. Self-completion speaks to the longing to exploit ones capacities and be what one can be (Maslow, 1970, Hersey, 1996, Gambel and Cianci, 2003). Social Dimensions Culture can be characterized as an arrangement of qualities and standards that are shared among a gathering of individuals and that when taken together comprise a structure for living (Hill, 2009 p. 89). As indicated by Hofstede (1984), there are five elements of culture in particular: power separation, vulnerability shirking, independence versus Community, Masculinity versus Womanliness. Force separation identifies with the manner in which a general public arrangements with the way that individuals are inconsistent in scholarly and physical abilities. The vulnerability shirking measurement identifies with the degree to which various societies mingled their individuals to tolerating vulnerability and equivocal circumstances; According to Hofstede, individuals from high vulnerability evasion societies place a premium of professional stability, benefits and exhibit a solid protection from change while the inverse applies to individuals from societies with low vulnerability shirking. Independence and Collectivism alludes to connection between the individual and his colleagues. In individualistic societies, bonds between people are free and opportunity an individual accomplishment are esteemed while in societies where community is underlined, securities are tight and people should pay special mind to the enthusiasm of others before his own. Hofstedes manliness versus woma nliness measurement alludes to the appropriation of jobs between sexes in a specific culture. (Hofstede, 1984, Hill, 2009). Outline of Individualism and Collectivism Independence Among individualistic social orders, Hofstede (1984) recommends that people want and increase a high caliber of life because of progress accomplished by their endeavors alone. Accomplishment, self-completion, and sense of pride depict an individualistic culture and moreover encapsulate confidence and self-realization in Maslows progressive system of necessities. One saves sense of pride and isolates work and private life in an individualistic culture. In the work association, finishing the activity errand will precede creating connections. Cooperation Hofstede (1980) proposes that community can be portrayed by a tight social structure where contrasts exist between in-gatherings and out-gatherings. People hope to be thought about by their colleagues, which can comprise of family members, tribes, or associations in return for outright devotion. Hofstede (1982) likewise calls attention to that individual are naturally introduced to an aggregate society. Therefore, Hofstede (1984) recommends that in a collectivist society, a high caliber of life is characterized more as far as the family and close family members than the person. As far as the workplace, people from collectivist societies don't separate their private lives from their employments, connections accept priority over position errands and significance is set on the advancement of connections as a prerequisite to cooperate successfully. American and Chinese Culture To more readily comprehend the degree to which different variables spurs people from various societies, it imperative to take a gander at their national culture. The national culture of America and China will be talked about quickly utilizing Hofstedes (1984) model. Regardless of the inadequacy of this model, it is still broadly utilized on the grounds that it gives information on attributes of culture dependent on an enormous number of respondents from assortment of nations. Measurement America China Force Distance 40 80 Independence 91 20 Vulnerability Avoidance 46 40 Manliness 62 66 Source: Hofstede, G (1983), The Culture Relativity of Organizational Practices and Theories, Journal of International Business Studies, Vol.14 (4) pp.75-89 American Culture Hofstede contends that, the requesting of requirements in Maslows chain of command speaks to a worth decision Maslows esteem decision. This decision depended on his mid-twentieth century U.S. white collar class esteems (1984, p. 396). Maslows progression was created during a period when the American culture focused on singular accomplishment. The quick development of this nation, which was encouraged by solid accentuation on instruction, way of life and profession openings, impacted the detailing the necessities showed on Maslows model (Gambel and Cianci, 2003). Hamden, Turner and Trompenaar (1993) contend that the American culture puts a ton of accentuation on making the individual independent as against being affected by their outer condition or others. Nevis (1983) additionally expresses that the American culture throughout the years has created from suspicions that pressure the autonomy of the person. It tends to be affirmed from the exploration done the Maslows Theory depended o n independence that was predominant in the American culture. The inquiry in this way emerges with regards to whether this hypothesis can be applied to societies that are high on the cooperation measurement. Chinese culture Lit et al (2002) express that examination on social investigations recognize family situated cooperation as a key Chinese social attributes. As indicated by Triandis (1996), the Chinese are collectivist people. Thus, Smith and Bond(1993) calls attention to that a ton of exploration have found that the Chinese spot a ton of accentuation and significance on family esteems and chain of command. This trademark is likewise seen in the workplace; Chinese strategic policies are impacted by family-situated cooperation and the structure of their associations underpins the collectivist nature (Nevis 1983, Li et al, 2000). These components recommend that a Chinese pecking order of necessities would contrast fundamentally from Maslows unique model. The principle issue concerning Maslows Theory and its capacity to apply to Chinese societies is the viewpoint

Web Site Structure Free Essays

The motivation behind this paper is to talk about and look at three Web webpage structures from the understudy reading material â€Å"New Perspectives on the Internet† by Schneider and Evans. This understudy will distinguish the favored structure and why; furnish two Web website areas with URL addresses, and examine focal points to Cascading Style Sheets in the making of a site page. A various leveled structure is the place the â€Å"pages are connected going from the most broad page down to increasingly explicit pages†¦In a progressive structure, clients can without much of a stretch move from general to explicit and back once more. We will compose a custom article test on Site Structure or on the other hand any comparative theme just for you Request Now † (Schneider/Evans. 2006. p. 65). A direct structure is the place â€Å"each page is connected with the pages that follow and go before it in an arranged chain.† (Schneider/Evans. 2006. p. 64). Straight structure allows for increased pages â€Å"in which each page contains an extra connection back to an opening page.† (Schneider/Evans. 2006. p. 65). The third kind of structure is called Mixed structure where â€Å"the by and large structure is progressive, as clients can move from a general prologue to individual†¦however, connects additionally permit clients to travel through the site in a direct manner. (Schneider/Evans. 2006. p. 66). A Mixed structure gives the here and there and side to side development inside a site. The inclination of this understudy would be Mixed structure and Hierarchical structure as these two sorts of structures give most extreme development all through a Web website. Arranging joins, home pages and ways are extraordinary to every Website; except, notwithstanding, are comparative relying upon structure. A site that this understudy appreciates to scrutinize is the National Geographic Web website, with the URL situated at http://www.nationalgeographic.com. This site gives off an impression of being styled in a various leveled structure, as it permits general to explicit request. It additionally permits the development of in reverse and forward. Another site important to this understudy is Facebook, with the URL situated at http://www.facebook.com. This site is planned on the straight structure with enlargement. Facebook pages are connected with pages that â€Å"follow and go before it in an arranged chain.† (Schneider/Evans. 2006. p. 64) Because Facebook supports an expanded style, connections to outside sources and other accessible pages are accessible to the client. This structure, be that as it may, from the client feeling, is inadequate in character and similarity with the client. The plan has all the earmarks of being summed up, and improved, taking into consideration numerous clients in numerous areas and of numerous societies. It is, in this manner, conventional. Both Web destinations give landing page joins; at the same time, on account of the distinctions in structure, development inside each site page is extraordinary. After some exploration in Cascading Style Sheets (CSS), this understudy has found a few favorable circumstances in making pages. âž ¢ Cascading Style Sheets are composed outside of the HTML codes and are in this manner simple to access, change and control. âž ¢ Cascading Style Sheets give the planner the capacity to transform one area inside the one sheet and having every single comparable sheet change too in various areas. All things considered, Cascading Style Sheets are an unquestionable requirement in the production of a site. They give simplicity of development; top to down, back and forward and explicit development side to side. This capacity gives an easy to understand site. Contingent upon the data gave by the Web website and the crowd to which it is equipped, decides how the structure of the site is planned. The most effective method to refer to Web Site Structure, Essay models

Biographical Reflection of John the Baptist Free Essays

Personal Reflection of a Saint-John the Baptist Though such a cultivated man, very little is known about John the Baptist’s adolescence. John, what an essential name right? Off-base, even the name of John was blessed, for his name in Hebrew methods, â€Å"Jehovah is charitable. † But proceeding onward to his grown-up life, he sought after the life of a minister while never being authoritatively perceived all things considered. We will compose a custom exposition test on True to life Reflection of John the Baptist or then again any comparable point just for you Request Now The best thing that happened in his grown-up life was the Baptism of Christ Jesus, our Lord. Nonetheless, not very many individuals realize that Jesus and John were family members, cousins truth be told. John didn't have the foggiest idea about that Christ was the Messiah until the supernatural occurrence at the Jordan River. At the point when Jesus moved toward John and asked that he might be immersed in the method for the Lord, John stated, â€Å"Should it not be you ace, who scrubs me. † And Jesus answered, â€Å"I am nevertheless a hireling to you, not ace. † And with that, John consented to sanctify through water Christ, yet as the water was spilled out upon Christ’s head, the Holy Spirit was uncovered. Known as the primary follower of the finished Christ, presently bound together with the Holy Spirit, John proceeded with the strategic absolution. Concerning when he earned the moniker â€Å"Son of Thunder,† Christ gave the name to him, under rather unfavorable conditions. They were voyaging together through Judea, and Christ was under scorn. John felt they were by and large so low, so distant from as well as could be expected be, he approached the master to clear them out. Now Christ supplicated that God would pardon them, while telling John, regardless of how out of line the Judeans were the Lord will never take life for his name. He was in certain faculties so near godlikeness others asked whether he was simply the Messiah, in any case, he generally answered, â€Å"Ye yourselves bear me witness, that I stated, I am not the Christ, yet that I am sent before him. He that hath the lady of the hour is the groom: yet the companions of the husband, which stand and hear him, celebrate incredibly due to the bridegroom’s voice: in this way my bliss along these lines is satisfied. He should increment, however I should diminish. † This indicated his unassuming valuation for Christ, by saying he should be known less, and Christ more. Anyway not long after the Miracle at the Jordan, lord Herod for the spreading of as he put it, â€Å"an strange faith,† captured John. He went through two years in jail until he was discharged due to the new, changing Roman Empire. John in the long run returned to submersing at the Jordan. This profession was by and by fleeting nonetheless, for Salome, offspring of Herodias, requested his demise. Furthermore, in this way his destiny was unchangeable; he was to be executed in A. D. 31. When executed, his head was to be given to Salome with a royal flair, as an indication of lack of regard. With respect to what I think, I feel the demonstration of sanctifying through water Jesus was the most elevated respect humanly conceivable. For this he was exceptionally fortunate to be the one to perform so honorable a demonstration. As the main holy person I had ever known, John substantially affected my life. When I recognized what Confirmation was, I realized I needed to pick the principal I had known, he with the best effect on me, John. I recollect continually feeling a feeling of heavenliness at whatever point I saw a delineation of him immersing Christ. As a youngster, I constantly needed to acquire information; due to this I turned out to be progressively acquainted with him, even at an early age. The thing I enjoyed about him the most as a kid was the manner by which I shared his name. Thus, this historical reflection starts and finishes with a name, John. Step by step instructions to refer to Biographical Reflection of John the Baptist, Papers

Digital Technology Essay - 1375 Words

Digital Technology (Essay Sample) Content: Name:Course:Institution:Professor:Date:Digital TechnologyTechnology is defined as the use of machines, equipments, methods and techniques to make work easier. Digital technology is defined as an electronic technology that generates, store, and process data in terms of two forms, positive and non-positive (Woodford 34). The positive form uses the digit 1 while the non-positive uses the digit 0. Therefore, it stores and transmits data in terms of 0à ¢Ã¢â€š ¬s and 1à ¢Ã¢â€š ¬s. Before the introduction of digital technology was the use of analogy technology to process and store data. Analog technology conveys data as electronic signal of varying frequencies or amplitude. Initially, most of the broadcasting stations and telephone transmission used this technology. Some examples of digital devices include computers, laptops, cell phones, digital cameras, televisions, digital printing equipments, camcorders, and MP3 players. In some cases, books and manuscripts are also sc anned and transformed into digital format where they are accessible online or through an electronic device. This paper discusses the advantages of digital technology over the analogue technology and the positive and negative impact of technology in the society.One of the advantages of using digital technology over the analogy technology is that the digital systems are able to detect, control and correct errors (Woodford 34). Most of the digital systems have incorporated systems to detect errors by reading the data before transmitting it, and correcting any error found. On the contrary, analog systems do not have a device to detect error, and in case of an error, it processes the data with it. For example, a computer can detect a spelling mistake, unlike a typewriter machine. Digital technology systems are available and reliable than the analogy technology. Most of the data stored in an analogy technology is prone to degrade due to environmental conditions or due to age unlike in a digitalized device. For example, music stored in an analog music cassette deteriorates in quality with time due to some factors such as exposure to dust, moisture, and sunlight. On the other hand, music stored in a flash drive, internet, or any other digital system is less likely to deteriorate. Additionally, a scanned document has a longer life than a hard written or a photocopied document.Digital systems are faster in terms of speed than the analog systems (Woodford 35). A processing unit of any digital system is fast, therefore, making the whole device fast. For instance, a digitalized transmission media and a miniature transistor have a fast processing unit. In addition, the data stored in the system is secure. Data security is very essential especially sensitive information like a companyà ¢Ã¢â€š ¬s or governmentà ¢Ã¢â€š ¬s information. Digital technology can secure information in credit cards, ATM cards, bank accounts and other digitalized devices by applying security techni ques such as encryption.Digital technology makes communication easier irrespective of the distance between the two parties. Digital technology uses digital communication lines that are fast and efficient. For example, use of the internet to send an email takes a few seconds for the mail gets to the person on the other end. Similarly, communication is easy and convenient using a phone. This is because it possible to get feedback at instant unlike when people used to send letters using post offices (Woodford 35). It has transformed the world into a global village through social networks. Social networking applications such as Facebook, twitter, and MySpace have put people in touch with each other no matter the distance. As long as one is in any of these networks, it is possible to make friends from any part of the world and communicate with them.Use of digitalized systems is more convenient than analog systems. This is a result of difference between the signal quality in a digitaliz ed system and analog system (Woodford 36). An analog signal wave is a continuous waveform, and that of digital is in a form of a stair-shaped pattern. In a digital audio signal, an audio data is rounded to the nearest step meaning that a lot of quality can be missing from the audio signal. The number of stair steps in a digital technology is dependent on the number of bits of digital information. This makes an audio file in a digital device more convenient to use than an analog device. Furthermore, analog systems produce some noise in the circuit due to their analog signal. A digital signal consists of 0à ¢Ã¢â€š ¬s and 1à ¢Ã¢â€š ¬s and is transferred via light or electricity. Digital system only experiences a noise if the signal surpasses the level at which the digital 0 turns into digital 1. The system is quiet until this step is reached. However, an analog signal has the possibility of showing signal noise at any level. Hence, digital system are more convenient to use in places where silence is highly needed like in a bank.Digital technologies have impacted human life greatly in the past few decades. Since the introduction of the first computer in 1946, to present day, digital technology have changed human way of working ranging from finances, communication, and social interaction, among others (Woodford 32). These impacts are felts in homes, offices, schools, and worship centers. For example, internet has brought most of the information near to people. A person can download any information from the internet, be it breaking news, music, or information of a certain company or organization. For instance, one can be able to search for a job vacant online, apply it online and get a feedback online. This is on the contrary of an analog technology where one had to write an application letter, print certificates and post them.Digital technology communication has made communication easy. For example, a manager can send an email to the employees to pass a message rather than calling for a meeting. This saves time, money and resources. Similarly, it is used in education sectors mainly in higher institution of learning. School administrations formulate a school website where student are able to access their school fees, their grades, assignment, lecturers contacts, events happening in school, and any other information related to their schooling. Likewise, technology has impacted on entertainment and advertising industries (Wenger 34). Entertainment media such as televisions, radios, and media play...

The Traits Of Personality Can Be Exemplified By Two Traits

According the Carver Schreier (2012), â€Å"the trait approach to personality can be exemplified by two traits† (p. 52). One trait can be described as consistency while the other trait usually describes an individual being different from their neighbors. Vollrath and Torgersen argue that the extraversion and neuroticism traits are substantially present among individuals who are likely to participate in â€Å"risky health behaviors such as smoking, excessive drinking and drunk driving, drug use and sexual behaviors† that risks the overall wellbeing of a person or a person who lacks both of the following traits in larger quantities. They are generally regarded as individuals who can withstand temptation and are less likely to participate in risky behaviors. â€Å"Extraversion seems to relate to having social impact.† (Carver Schreier, 2012) People with high levels of extraversion seemingly engage with and enjoy being with other people and often are the assert ive ones in the group. People with high levels of neuroticism react differently in situations of stress, oftentimes unable to cope with situations. Torgersen (1995) â€Å"proposed a typology defined as priori† (p.288). â€Å"This typology represents the possible combinations of the Big Three personality factors, which result in eight unique types† (Vollrath Torgersen, 2008). This study examined that high neuroticism and low constraint played a role in high risk behaviors. Torgersen’s definition of constraint is what the United StatesShow MoreRelatedLeadership Traits Essay example694 Words   |  3 PagesLeadership Traits As a growing debate, the question at hand is whether great leaders are born with specific leadership traits, or if one can be taught certain traits over time. According to (Wikipedia.com) the approach of listing leadership qualities, often termed trait theory of leadership, assumes certain traits or characteristics will tend to lead to effective leadership. 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Morphological And Physiological Effects Of P - 863 Words

2.2. Morphological and physiological effects of P in plant 2.2.1. Root morphology 2.2.1.1. Root architecture Some plants alter the architecture of their root systems under P stress conditions to optimize P acquisition (Richardson et al., 2011). Due to the relative immobility of P in the soil, with the highest concentrations usually found in the topsoil and little movement of P into the lower soil profiles adaptations that enhance acquisition of P from the topsoil are important (Vance et al., 2003). Under P deficiency, various species from different families develop so-called proteoid roots (Figure 2). These are bottlebrush-like clusters of rootlets of limited growth with an average length of 0.5 to 1 cm. The rootlets are closely arranged along lateral roots and are usually covered with long and dense root hairs (Purnell, 1960; Dinkelaker et al., 1995; Watt and Evans, 1999). 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Mozart2 Essay Example For Students

Mozart2 Essay Wolfgang Amadeus Mozart was born in Salzburg, Austria on January 27th, 1756. He was born to Leopold and Anna Maria Pertl. Leopol was a very successful composer, voilinist, and the assistant concertmaster at the Salzburg court. Mozart showed musical talent at a very young age. By age five he was composing minuets.And at age six he played before the Bavarian Elector and the Austrian Empress.His father taught him, but said teahcing Wolfgang was hard because he knew so much already. His father was also In 1763 Wolfgangs father, Leopold, took him and his sister, Maria Anna, on a concert tour of Europe. The children performed in many courts and large cities includingParis, London, and Germany. They astonished their audiences wherever they performed. In London Wolfgang wrote his first symphonies and met Johann Christian Brahm, who had a very large influence on him. In Paris Wolfgang published his first works, four sonatas for clavier with In 1768 he composed his first opera, La Finta Semplice, which was presented for the first time a year later in his home town of Salzburg. In 1769 Wolfgang and his father set out on another tour of Italy. Here Wolfgang wrote a new opera, Mitridate ri de Ponto. He also wrote two more operas for Milan, Three years later in 1772 Wolfgang was appointed concertmaster to the archbishop of Salzburg, his home town. He composed many works while he was concertmaster. But this job was not good for him and he did not get anolg with most of the people around him. So, he soon quit this job to travel to Paris with his mother and In 1777 Wolfgana and his mother, Maria Anna, went to Paris, France. While here Wolfgang composed many works including The Paris Symphony (1778). But, he could not find a permanent job there. His mother died in Paris this year and this upset He returned to Salzburg in 1779 and was made the court organist. He wrote many church works then, including the famous Coronation Mass. He was supposed to write a In 1781 he was called to Vienna by von Colloredo. His career in Vienna started out wonderfully. He was soon ass igned to write The Abduction from the Seralio (1782). The emporer loved his music, and later got him the job of court composer. Mozart was now very popular in Vienna. That year he married Constenze Weber, from Germany. His father was not happy with this decision. In 1783 the newly married couple visited Salzburg. During this period many of Mozarts pieces that were composed in Vienna were played. (Such as Mass in C Minor and his greatest success, The Marriage of Figaro, which was composed for the Vienna After The Marriage of Figaro Mozarts career began doing very poorly, and he was in great debt. The most successful piece after Figaro was Don Giovonni (1787), which was composed for Prauge. After this he composed Cosi Fotte (1790) and The Magic Flute (1791). He also composed his last three symphonies, E Flat, G Minor, and the Jupiter in In 1791 Mozart was assigned to write a requiem. His health was in bad shape at the time, but he still worked hard on the requiem. Wolfgang Amadeus Mozart died on December 5th, 1791 in Vienna, leaving the requiem unfinished. Some people think he dies of poisoning, but the most likely reasoning of his death is kidney failure. After his funeral he was buried in a paupers Mozart was a very large influence on the Classical Music Era, and will never be Bibliography:

Women And Spirituality Essays (961 words) - Womens Rights

Women And Spirituality Women and Spirituality What we find as an original response to existences meaning is the belief in a greater being or higher power, eg. God, that we serve and obey in the trade for a fruitful, everlasting life. This can be connected to the theory of the Earth-Mother. The female in nature was intended to represent reoccurring life. Ancient people held the belief that they would return to the body of the womb of mother earth and then be given a new life. This ancient belief is similar to our own when compared. The view of the religious world can give meaning and purpose to the lives of the people as it gives them hope. Hope that if they live their lives as God had intended for them, they will be granted entrance into heaven, an everlasting, peaceful place. It gives people meaning as to what they should do with their lives. The religious view also brings order in peoples lives. Purpose in someones life is also introduced in the world view; they can go to church and have the holy rituals which every religion p ractices. This may offer people a sense of purpose in their life. Religion cannot be contained by a certain definition because religion is, simplistically enough, what you want it to be. No one can write a definition of religion as it is really just personal opinion. Religion can be the way you live your life, but for someone else it may just be another word in their vocabulary. With the advent of the feminist movement, the role of women in all parts of society has come under increasing scrutiny. One area of recent controversy is the role of women in the Christian Church. Some churches whose traditions and practices are less rigidly tied to Biblical doctrines have begun placing women in leadership positions such as pastor or teacher. Other churches which interpret the Bible more literally have been slow to adopt such changes. Most Commentators agree that man and woman are both equally a reflection of God's image; the word man here is used as a synonym for humanity. Adam and Eve were also given joint dominion over creation. The role of the man is leadership, while the role of woman is as a source of strength and support. If a person wants to understand the Christian authority of a man over his wife, he must consider how Christ demonstrated his leadership as head over the Church. Primarily, he gave his life for his church, not using force or coercion for her submission. Many people would dispute the Bible's relevance to contemporary thought in general, and in particular to the role of women in worship. If the Bible were not written under divine inspiration, a person or practice is not bound by its teachings. He or she can therefore pick and choose whatever corresponds to his/her point of view. However, if the Bible is of divine inspiration, then a cautious consideration of passages relevant to a particular issue must be undertaken. Traditions and customs, that have arisen after the Bible was written, may thus be carefully scrutinized. Such practices may or may n ot prove sound after comparison with scripture. If women are not allowed to have a voice or some kind of input, the church could be loosing a valuable resource of wisdom. If a husband does not consider his wives thoughts and ideas as being important or valid, his family is surely incomplete, dysfunctional and doomed to failure. Therefore, as the church strives to realize Gods purpose for women, we must remember the truths of the scripture and apply them to our present day culture. This will allow men and women to present the Christian message to our world in the most powerful way. Feminist ethics has much to offer Catholicism. For one, the main issues that concern feminist ethics are basically the same ones that make up Catholic identity. That is, how women and men define themselves in society, what means are available to them for attaining their ends- in short inter personal and social relations. Second, the founding principles that guide feminist ethics are rooted in the tradition of natural law,

Free Essays on Discrimination Against A Social Class

In today’s society discrimination takes on many different forms, from gender inequality to the social class of a person. Everyday people are looked down upon because of the color of their skin or because they may have different beliefs. However, although there are many forms of discrimination, the people that are discriminated against because of their lower social class are being pointed out and labeled a â€Å"disgrace† to society in some ways. Instead of providing assistance to these people in need, society wants to ridicule them and take even more away from them, making it even harder for them to succeed. According to The Declaration of Independence â€Å"all men are created equal†, yet in some cases this isn’t true at all. The people that discriminate against the people that don’t have a lot of money are only contributing to that person’s problems. This is only hurting their situation even more. In an article entitled â€Å"The Culture of Cruelty† by Ruth Conniff (associate editor of â€Å"The Progressive†) she is speaking with a man on a morning radio show about welfare. The caller was very adamant about letting her know what he thought about the â€Å"freeloading welfare mothers living on the high hog†. â€Å"A whiff of starvation is what they need† (Coniff 265). Is this the way people really think in society? Are people that need assistance from the government inadequate to the people that have a good job and a nice home? Many people have just had a hard time in life and need some help in life. There may be people in the world that use the benefits that the government gives them to their advantage, so they don’t have to work. Yet there are people that truly use those benefits for the right reasons. In some cases the people that are in need of assistance will not ask for help simply because society has made the word â€Å"welfare† seem dirty. Therefore these people refuse the assistance they truly need to keep t... Free Essays on Discrimination Against A Social Class Free Essays on Discrimination Against A Social Class In today’s society discrimination takes on many different forms, from gender inequality to the social class of a person. Everyday people are looked down upon because of the color of their skin or because they may have different beliefs. However, although there are many forms of discrimination, the people that are discriminated against because of their lower social class are being pointed out and labeled a â€Å"disgrace† to society in some ways. Instead of providing assistance to these people in need, society wants to ridicule them and take even more away from them, making it even harder for them to succeed. According to The Declaration of Independence â€Å"all men are created equal†, yet in some cases this isn’t true at all. The people that discriminate against the people that don’t have a lot of money are only contributing to that person’s problems. This is only hurting their situation even more. In an article entitled â€Å"The Culture of Cruelty† by Ruth Conniff (associate editor of â€Å"The Progressive†) she is speaking with a man on a morning radio show about welfare. The caller was very adamant about letting her know what he thought about the â€Å"freeloading welfare mothers living on the high hog†. â€Å"A whiff of starvation is what they need† (Coniff 265). Is this the way people really think in society? Are people that need assistance from the government inadequate to the people that have a good job and a nice home? Many people have just had a hard time in life and need some help in life. There may be people in the world that use the benefits that the government gives them to their advantage, so they don’t have to work. Yet there are people that truly use those benefits for the right reasons. In some cases the people that are in need of assistance will not ask for help simply because society has made the word â€Å"welfare† seem dirty. Therefore these people refuse the assistance they truly need to keep t...

Visual analysis of symbol Ferrari(Based on Arnheim's concept) Essay

Visual analysis of symbol Ferrari(Based on Arnheim's concept) - Essay Example The film while on the process is nothing but a portrayal of the things that might have happened or will happen but not the actual. The film on the other hand, no matter how we say is just a portrayal of the real and not the actual is patronized by the audience in a way that they relate the things happening in the movie to real life. Arnheim relates this idea to Gestalt psychology which in simple words refers to looking at the whole rather than its parts. In the book by J. Dudley Andrews entitled Major Film Theories, Arnheim's idea on looking at the table as an unchanging rectangular table no matter how the eyes go near it is an example of the view as a whole. He said that a person as he looks at the table at one side or at another distance does not make the table's image change. It will still be the same rectangular table in the mind of the viewer. Instead of looking at it as a trapezoidal item as the position of the viewer changes, the form stays the same. That is because the person sees it as a whole and not of a specific angle or position. Understanding these things also need a clarification of the most important view that Arnheim used in the book Art and Visual Perception. He raised the point that in order for an art to be recognized as a material that is not a limited raw material, it should achieve a general pattern coherent to nature. He said that equilibrium must be achieved between the artist's ideas and the stimuli of the world. The query is not on the understandability of the object but on how the ideas can be related to people and the surrounding elements. He also warned that artists may create ambiguity once this general pattern is not achieved. In short, the possibility to attain vagueness is just at hand once there is no balance between the relevant elements of the world and the artist's ideas. Through this so called pattern, it is not hard to connect the ideas in the accepted reality to that of the artist. Motifs like rising and falling, dominance and submission, weakness and strength, harmony and discord, struggle and conformance, underlie all existence. We find them within our own mind and in our relations with other people, in the human community and in the events of nature. Perception and expression fulfills its spiritual mission only if we experience in it more than the resonance of our own feelings. It permits us to realize that the forces stirring in ourselves are only individual examples of the same forces acting throughout the universe (Art and Visual Perception, p. 434). All these ideas mentioned are present and can be seen with the Ferrari logo. The Prancing black stallion that gestures and introduces the famous name of the Italian car manufacturer in Maranello and Modena Italy is not seen as a standalone stallion, or even a yellow-filled horse symbolizing the country through the three colors green, white, and red. It represents Ferrari. The symbols mixed together create oneness through the meaning when people would utter "Ah Ferrari!" The question is not what the Stallion stands for or why there are three colors and so on. Anyone can say that Stallion is for racing and the three colors stand for the Italian flag or it can also be of another meaning. The emphasis is on the general pattern that it

European business Essay Example | Topics and Well Written Essays - 3500 words

European business - Essay Example In addition, reforms are being made in the government policies to allow free trade with various foreign countries that would serve beneficial for the economic growth of the EU countries. Nevertheless, these policies have its negative effects as well if concerned with the sovereignty of the individual member states of the EU. In this paper, the discussion has been focused on critical evaluation of such encouraging and disadvantageous factors related with the free trade network followed within the EU. International trade plays a major role in the economic growth and development of a country. Today, almost every country in the world follows an open economy framework, through which they can import and export goods and services with various foreign countries, to which, UK is also not any exception. International trade in the UK allows the country to gain economic strengths as well as help in their progress to the global competitive environment. Even though international trade helps in the development of the UK economy, although, it has resulted in the loss of local jobs due to higher dependency on various foreign markets. However, the introduction of international trade in the country has helped the organizations and industries of the UK to operate effectively and gain competitive advantages (Crown, 2011). This is fundamentally owing to the efficient manpower, technology and machineries those can be imported from other foreign countries as per the requirements. Moreover, the open ma rket has also augmented facilities to outsource commodities to other countries those have helped it to attain cost effectiveness as well as efficiency in the manufacturing process of industries. The UK is one of the top players in producing palm oil, which has become a profitable business in the country. As per the given case scenario, it can be also be asserted that there is a high demand for palm oil in

Assignment Internal Audit Essay Example for Free

Assignment Internal Audit Essay Q.1 Critically evaluate the qualities of an Auditor in the wake of recent scams Ans:- What should be the qualities of Internal Audit Personnel? There is no universal answer to this question. We can only generalize about the qualities of internal Audit Personnel. It has been observed that internal auditors and independent auditors often belong to the same professional organization and are subject to the same professional regulations. Hence apart from professional qualification and experiences, the qualities of audit personnel should be same. The Institute of Chartered Accountants of India (ICAI) has issued â€Å"SA-220-Quality Control for Audit Work† with an objective to establish standards on quality control as to the policies and procedures regarding of an audit firm for audit work generally, and procedures regarding the work delegated to assistants on an individual audit. The standard is equally applicable to an internal audit department also. The head of internal audit department should regularly review the quality of audit work based on the standard mentioned below. Important extract of SA 220 are given below. Important terms a) â€Å"The Auditor† means the person with final responsibility for the audit. b) â€Å"Audit Firm† mean either the partners of a firm providing audit services or sole practitioner providing audit services. c) â€Å"Personnel† means all partners and professionals staff engaged in the audit practice of the firm. d) â€Å"Assistant† means personnel involved in an individual audit other than the auditor. Audit firm 1. The audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with the standards on auditing. 2. The objectives of the quality control policies to be adopted by an audit firm will ordinarily incorporate the following: a) Professional requirements: Personnel in the firm are to adhere to the  principles of independence, integrity, objectivity, confidentiality and professional behavior. b) Skills and competence: The firm is to be staffed by personnel who have attained and maintain the technical standards and professional competence required to enable them to fulfill their responsibilities with due care. c) Assignment: Audit work is to be assigned to personnel who have the degree of technical training and proficiency required in the circumstances. d) Delegation: There is to be sufficient direction, supervision and review of work at all levels to provide reasonable assurance that the work performed meets appropriate standards of quality. e) Consultation: Whenever necessary, consultation within or outside the firm is to occur with those who have appropriate expertise. f) Monitoring: The continued adequacy and operational effectiveness of quality control policies and procedures is to be monitored. 3. The firm’s general quality control policies and procedures should be communicated to its personnel in a manner that provides reasonable assurance that the policies and procedures are understood and implemented. Individual audits 4. The auditor should implement those quality control procedures which are, in the context of the policies and procedures of the firm, appropriate to the individual audit. 5. The auditor, and assistants with supervisory responsibilities, will consider the professional competence of assistants performing work delegated to them when deciding the extent of direction, supervision and review, appropriate for each assistant. 6. Any delegation of work to assistants would be in a manner that provides reasonable assurance that such work will be performed with due care by persons having the degree of professional competence required in the circumstances. Direction 7. Assistants to whom work is delegated need appropriate direction. Direction involves informing assistants of their responsibilities and the objectives of the procedures they are to perform. It also involves informing of matters, such as the nature of the entity’s business and possible accounting or auditing problems that may affect the nature, timing and extent of audit procedures with which they are involved. 8. Audit programme is an important tool for the communications of audit directions. Time budgets and the  overall audit plans also helpful in communicating audit directions. Supervision 9. Supervision is closely related to both direction and reviews and may involve elements of both. 10. Personnel carrying out supervisory responsibilities perform the following functions during the audit: a) Monitor the progress of the audit to consider whether: i) Assistants have the necessary skills and competence to carry out their assigned tasks; ii) Assistants understand the audit directions; and   iii) The work being carried out in accordance with the overall audit plan and the audit programme. b) Become informed of and address significant accounting and auditing questions raised during the audit, by assessing their significance and modifying the overall audit plan and the audit programme as appropriate; and c) Resolve any differences of professional judgment between personnel and consider the level of consultation that is appropriate. Review 11. The work performed by each assistant needs to be reviewed by personnel of at least equal competence to consider whether: a) The work has been performed in accordance with the audit programme; b) The work performed and the results obtained have been adequately documented; c) All significant audit matters have been resolved or are reflected in audit conclusions; d) The objectives of the audit procedures have been achieved; e) The conclusions expressed are consistent with the results of the work performed and support the audit opinion. 12. The following need to be reviewed on a timely basis: a) Overall audit plan and the audit programme; b) Assessment of inherent and control risks including the results of tests of control and the modifications, if any, made to the overall audit plan and the audit programme as a result of tests of control; c) Documentation of the audit evidence obtained from substantive procedures and the conclusion drawn there from, including the results of consultations; and d) Financial statements, proposed adjustments in financial statements arising out of the  auditor’s examination, and the auditors’ proposed observations/report. Conclusion The personnel qualities required of the internal audit personnel can be summarized as follows: 1. They should possess required qualifications, training, experience and competence. 2. They should have a continuing awareness of development in the field of accounting and auditing especially internal auditing. 3. They should perform their duties with due professional care, paying due attention to the role assigned to them by the management. 4. They should maintain their professional independence. 5. They should be completely impartial and unbiased in their reporting. 6. They should possess highest quality of ethics and integrity. Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporates undertaking social audit. Ans:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to thos MF0013 [Internal Audit and Control] Set1 Q2 Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporate undertaking social audit. Ans: Social Audit:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: The directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to those who live around.† Social audit is mainly concerned with social accounting. It may be noted that social accounting is still in early stage and so social audit also. Social audit also called Social Responsibility Audit is mainly concerned with social accounting. A continuous audit is basically a perpetual audit, where auditors and his staff constantly engaged in checking the accounts throughout the year. Annual audit is done at the end of the financial year when finalization of accounts has been completed and books of accounts closed. A Balance Sheet audit is mainly concerned with the verifications of items appearing in the Balance Sheet such as share capital, reserve and surplus, current liabilities, fixed assets, current assets, investments etc in detail. Importance of the Social Policy: The phenomenal growth of Socially Responsible Funds (now 20% of funds invested in the US), the growing difficulty to attract qualified employees, and the rise of non-governmental organizations able to sue or boycott unethical businesses, demonstrate the vital importance for any business of a well designed Social Policy. The Ethics Policies will attract long-term investors, increase market shares for the ethical product, strengthen partnerships, and make the employees proud. The Labor Policies will attract and keep a qualified workforce, and increase productivity, while opening new markets (ethnic minority customers are sensitive to the anti-discrimination policies in the work place). The Environmental Policies will attract customers interested in the protection of the environment, and investors who fear the risks linked to bad environmental practices, while sometimes reducing the costs with cost-effective modifications of production processes. As for most other components of the Social Policy, serious Environmental Policies will attract Socially Responsible Funds and a qualified workforce (nobody likes polluters!). The Human Rights Policies, also, will attract Socially Responsible Funds and a qualified workforce. Its most important role, however, is defensive: to prevent boycotts or campaigns of protest that could seriously tarnish the reputation of the company accused of practicing (or being an accomplice of) human rights abuses, and the resulting falling stock prices, loss of market shares, and low-moral work force. The Community Policies will not only create roots in a local base for the company, it will also increase the productivity of the work force involved in the projects (by developing their leadership and customerservice skills, building pride and loyalty with the feeling of being useful). The Society (or Extra-Community) Policies boost not only the products linked with the policy but also the image of the company. Cause Related Marketing is extremely appreciated by customers because it makes them feel good (allowing them to support charities without spending their time or money), as long as the charities are well chosen and the percentage is not too small (or the ceiling too low). The Compliance Policies are part of the Social Policy for two reasons. First, by complying with the law, the co. demonstrates it is socially responsible. More importantly, Compliances Policies often go beyond the legal requirements, in order to show concerns for social matters (health, labor, environment, etc.). In many cases, companies build their social image by doing only slightly more than what is required by the law. Creation of a Social Policy: Most companies (if not all) already have elements of Social Policy. Often, these are independent pieces of regulation and practices. Most of the time, they are not part of a unique strategy, they are not managed by powerful senior executives, they are not reviewed before any business decisions are made, and they are not used in ways that would produce their full benefits. The first step is to have an Independent Social Audit, either Defensive (to prevent lawsuits and boycotts), or Productive (to increase productivity, market shares and long term investment). The audit will identify the stakeholders; clarify the components of a Social Policy that would address the concerns of these stakeholders at either the Defensive or Productive level, or make recommendations on the necessary measures to build the Social Policy. The company must be totally involved in the Audit. The Independent Social Audit is neither an inspection (for which the company would dissimulate important pieces) nor is it a situation where the Auditor brings his one size fits all solutions. The Auditor is only the coach of a team, composed of senior executives of the company who are working at gathering the information and finding solutions. The Auditor provides the directions, merges the information to create a whole picture of the social situation, and gives advice on the method used by the company to build its Social Policy and on its different aspects. Ultimately, it is the leadership of a company who builds its Social Policy, and then decides on the best way to run the policy (for instance, nomination of a person or creation of a department dedicated to Social Policy issues). Scope of a Social Audit The identification of the stakeholders is generally the first task of an audit. However, a Social Auditor does not study each group of stakeholders separately. Stakeholders have to be considered as a whole, because their concerns are not limited to the defense of their immediate interest. As a result, the Social Auditor will work on the components of a companys Social Policy (Ethics, Labor, Environmental, Community, Human Rights, etc.), and  for each subject, the Social Auditor will analyze the expectations of all stakeholders. The scope of the audit generally includes the following policies: Ethics: values the company vows to respect. Policies include the pledge not to participate in (nor engage in business with people involved in) a series of activities that are deemed offensive. This list of unacceptable activities often includes exploitation of children, unethical treatment of animals, damage to the environment, and dealings with undemocratic regimes or with bad guy industries (fur, tobacco,guns, etc.). Labor: creation of a working environment allowing all employees to develop their potential. Policies include training, career planning, remunerations and advantages, rewards linked to merit, balance between work and family life, as well as mechanisms that ensure non-discrimination and non-harassment. Environment: monitoring and reduction of the damage caused to the environment. For instance, policies of reduction of emissions and waste. Human Rights: making sure the company does not violate human rights nor appears as supporting human rights violators. Community: investment in its local community. Policies include partnerships with voluntary local organizations, with financial donations, donations in kind (computers for education, food and clothes for the poor), and employees involvement. The company may initiate or participate to a major project such as the regeneration of a poor neighborhood plagued with unemployment, poverty, low education and racial tensions. Society: investment or partnership beyond the community. For instance, Cause Related Marketing (partnership with a charity to market a product while giving a small percentage of the sales to the charity). Compliance: Identification of all legal obligations and of the means to comply. Policies must deal with changing rules related to its work force (Labor), its products (Health, Environment, Intellectual property, specific regulations), its administration (Business, Tax), its dealings (supplier and customer liability, Criminal actions). MF0013 [Internal Audit and Control] Set1 Q3 Q. 3 Explain the Code of Ethics for Internal Auditor. Explain them in context with blacklisting Price Waterhouse Coopers in Satyam Scam. Ans: Code of Ethics for Internal Auditor In his book â€Å"Practical Guide for Internal Audit† R.S. Adukia has scholarly explained about the code of ethics for internal auditor which is as follows: â€Å"This code of ethics sets the minimum requirements for the performance and conduct of internal auditors. This code applies to all internal auditors but does not supersede or replace the requirement on individual to comply with ethical codes issued by professional institutes of which they are members or student members and any organizational codes of ethics or conduct.† There are four main principles: 1. Integrity: The internal auditor should demonstrate integrity in all aspects of their work. Their integrity establishes an environment of trust, which provides the basis for reliance on all activities carried out by the internal auditors. 2. Objectivity: Objectivity is a state of mind that has regard to all considerations relevant to the activity or process being examined without being unduly influenced by personal interest or the views of others. Internal auditors should display professional objectivity when providing opinions, assessments and recommendations. 3. Confidentiality: Internal auditors must safeguard the information they receive in carrying out their duties. There must not be any unauthorized disclosure of information unless there is a legal or professional requirement to do so. 4. Competency: The internal auditor should make use of his/her knowledge, skills and practical experience necessary for auditor’s activity performance. They should not accept or perform work that they are not competent to undertake, unless they have received adequate training and support to carry out the work to an appropriate standard. Achieving compliance with code of ethics i) Security integrity: The internal auditor should: a) Perform his/her job honestly, diligently and with responsibility. b) Perform his/her profession in harmony with the acts and other generally binding regulations. c) Avoid any illegal activity and performing any activity discrediting the internal auditor’s profession. d) Respect the legal and ethical objectives of the organizations. e) Take care that his/her integrity should not be compromised. ii) Objectivity: The internal auditor should: a) Avoid taking part in activities or relations which may damage, or might be understood as damaging his/her unbiased assessment including activities or relations which may be in conflict with public interests. b) Avoid accepting anything that may damage or might be understood as damaging his/her objective professional assessment. c) Protect his/her objectivity against political influence. d) Disclose all substantial facts known to him/her that being undisclosed might misrepresent the conclusions on activities or events assessed. iii) Observing Confidentiality: The internal auditor should: a) Be careful when using and protecting information he/she gathered when auditing. b) Avoid disclosing and making use of the information obtained during the auditor’s activities performance in order to damage the interests of other person or organization. c) Avoid making use of the information obtained during the auditor’s activities for personal enrichment or in a way which would be in conflict with the law or which would damage legitimate and ethical interests of the organization. iv) Demonstrating Competence: a) It is a pre-requisite that all internal audit staff is aware of and understand: 1. The organization’s aims objectives, risks and governance arrangements. 2. The purpose, risks and issues affecting the service area to be audited. 3. The terms of reference for the audit assignment so that there is a proper appreciation of the parameters within which the review be conducted. 4. The relevant legislation and other regulatory arrangement that relate to the service area to be audited. b) The internal auditor should keep educating himself constantly in order to have a good command of internal audit techniques and auditor standards necessary for obtaining, examining and evaluating the information. v) Maintaining Audit Independence: Internal auditors should be independent of the activities they audit. Internal auditors are considered independent when they can carry out their work freely and objectively. Independence permits internal auditors to render the impartial and unbiased judgments essential to the proper conduct of audits. This is achieved through organizational status and objectivity. Independence stands for an internal auditor being able to take a stand and report on materiality issues, uninfluenced by any favors coercion or undue influence. Satyam’s auditors:- So what were the auditors, PricewaterhouseCoopers, doing? There was no cash within the companys banks and yet the auditors went ahead and signed on the balance sheets saying that the money was there. Not just the cash, even they even signed off on the non-existent interest that accrued on the non-existent bank balance! Auditors do bank reconciliation to check whether the money has indeed come or not. They check bank statements and certificates. So was this a total lapse in supervision or were the bank statements forged? No one knows yet. The cops have already raided the PwC office in Hyderabad, but details of what they have found are yet to emerge. The company officials said they relied on data from the reputed auditors. But PricewaterhouseCoopers, stung by this insinuation hit back at Satyam. In a statement to the media, the firm said: The audits were conducted by Price Waterhouse in accordance with applicable auditing standards and were supported by appropriate audit evidence. Given our obligations for client confidentiality, it is not possible for us to comment upon the alleged irregularities. Price Waterhouse will fully meet its obligations to cooperate with the regulators and others. (Extracted from Rediffmail.com). MF0013 [Internal Audit and Control] Set1 Q4 Q.4 As a senior audit assistant of M/s. Asutosh Associates, you are in charge of internal audit team of M/s Rajesh Technologies involved in the manufacture of plastic tubes. From the information you obtained you find the company is facing liquidity problem for the last two years. You are required to prepare working paper indicating the internal audit problems you would expect to face and how you plan to overcome them. Ans: There have been many accounting scandals over the years which resulted in more traders showing interest in learning how to analyze a companys financial statements. When companies do declare bankruptcy, it is usually because they cannot pay their debts. So let’s take a look at the importance of corporate debt and go over how an investor can analyze a company’s liquidity. Economic theory says that the mix of debt and equity in a company’s capital structure is irrelevant, that the value of a firm should be independent of its debt ratio. In the real world, companies and investors have to worry about things like taxes and the risk of default, so a companys capital structure can be relevant to its long-term survival. Long -term creditors can also put restrictions on the company such as preventing it from taking on additional debt or paying higher  dividends. Most public companies have at least some debt, and the biggest reason to take on debt is to leverage the equity (much like buying stock on margin). Return on equity is very important to investors. But the greater the proportion of debt to equity on the balance sheet, the higher the business risk. Since a lot of corporate debt tends to be short-term, there can be a real risk to the company if investors lose confidence in it. It is not unlike a run on a bank, where liabilities (loans) have a longer duration than their assets (deposits). If everyone suddenly wants their money now, the bank will not be able to meet the demand and be forced to close. That is why it is important to look at a company’s debt and liquidity. Liquidity in the option markets refers to the volume of contracts changing hands in a day. There is lots of liquidity in the options of companies such as IBM and Microsoft, since there are many buyers and sellers. However, liquidity means something very different at the company level. Here we are referring to whether or not the company has, or can generate, enough cash to keep operating if they had to pay off short-term debt quickly. Banks use liquidity analysis to assess the risk of a company not being able to repay them in the short term. Agencies rate a company’s debt according to the perceived threat of default. Still, crises periodically seem to emerge from almost nowhere to cause the sudden collapse of companies that seemed solid only weeks before. Once investors lose confidence, as companies such as Enron, Qwest and WorldCom learned, liquidity can mean the difference between survival and death. That is why investors should always take a little time to check debt and liquidity ratios before entering any trading position. Most investors are familiar with the corporate bond market. When a ratings agency such as Moody’s or Standard and Poor’s downgrades a company’s debt, this certainly causes the company’s bond holders some distress, as the value of the bonds will drop. Still, since corporate bonds are primarily long-term debt, this is not usually the source of liquidity problems (unless a large  amount just happens to be nearing expiration). No, it is usually a company’s short-term debt that gets them in trouble. When a company runs into financial problems, their debt rating is usually quickly downgraded. Investors demand a higher premium to lend to the company. If they lose confidence altogether they will simply refuse to lend at any price. If the company does not have liquid assets available, even temporary cash flow problems can quickly become life threatening. Of course, the banks most companies up in the short term. Before investors will buy commercial paper, they usually require a commercial paper back-up facility with a bank. This gives them a bit more security that they will be paid. However, this facility is not meant to be used, and drawing on it is an admission the company is having severe liquidity problems. This is what happened to Qwest about two years ago. When Qwest had trouble borrowing in the commercial paper markets, they had to draw down their $4 billion credit line with banks. It was a stop-gap measure that put off a financial reckoning for a few months, but credit agencies responded by cutting the rating on its outstanding bonds to near junk status. $4 billion is a lot of money to come up with in short time. By comparison, their market capitalization was $16.4 billion at the time, they had annual revenue of about $20 billion, and a loss of $4 billion the previous year. So one of the first ratios an investor should look at is the company’s debt to its total capital. Total capital is all their debt plus equity. This ratio should be compared with what is normal in their industry and not simply against all other businesses. The next thing to look at is a companys ability to meet its debt payments. This is measured by a ratio called â€Å"times interest earned†. Times interest earned is a company’s earnings divided by their total interest cost. For the earnings number you could choose to use EBIT (earnings before interest and taxes), or the more aggressive EBITDA (which adds back the  non-cash costs of depreciation and amortization).

Sheriffs Aims in Writing Journeys End :: R.C. Sheriff Journeys End Literature War Essays

Sheriff's Aims in Writing Journey's End What were Sheriff’s aims in writing ‘Journey’s End’ and how successful was he in achieving those aims? Drama has been with us since the times of the Greeks. It is very popular among all age groups. The main aims of a drama are to entertain and to provide a message to the audience. ‘Romeo and Juliet’ is one of the most popular dramas to date. It is a romantic tragedy and is greatly appreciated, even today. It was written by one of the greats, Shakespeare, in the year 1595. The drama that we have in discussion is set in the times of the World War 1. During World War 1, R C Sheriff was an officer in the East Surrey Regiment and was wounded in the battle of Passchendale in 1917. R C Sheriff’s play Journey’s End is based upon his real life experiences during the war – reflecting the way he and his comrades lived and fought throughout the war. The play was first performed in 1928, which is 10 years from the First World War. At this time, people were disillusioned and were ready to face the truth about war. In Journey's End, Sheriff presents a realistic picture of life in the trenches as he had known it and a portrayal of the horrors of the War. This is an anti war story and it is trying to convey peace to the audience. As well as entertaining us, he provides a moral message of peace. There is also a personal touch to the play, as this is reality as seen by him. He manages to provide a social and moral message. In order to achieve these aims he uses literary and dramatic features. Journey's End is set in 1918 when the German army was preparing a massive attack against the allies once again. It is in this backdrop that the play opens. The whole play takes place in the trenches. It is basically the life of the soldiers in the trenches. The dug-out, where they spend their time when off-duty is a dark, enclosed structure. This heightens tension and also involves the audience in the events of the play. The characters are well etched to put forward Sheriff's aims. The focus is on the character of Stanhope, who shows varied emotions as the play proceeds. He is portrayed as a brave company commander out at front but within him, he is falling apart. Professionally, he is trying to control and command the company but personally, he is shattered. Sheriff uses Stanhope as a protagonist to show the long term effects of war on a person.

The Warhead Cable Test Dilemma

Question 1 According to Kohlberg's moral development theory, Stanton Wong moral development should be at post-conventional level, where it is believed that caring for other is everyone's obligation. It is because he is concerning with the well being of the innocent civilians and the military personnel if a faulty missile misfired. Beside that, he also thinking a method of solving the problem so that everyone is cared for equally and nobody will harmed by the faulty cable. For Harry Jackson, he stage of moral development is at the pre-conventional level. At this level, self-interest is emphasized and values are adhered to in order to avoid punishment and also be rewarded. It can be proved by his intentionally to ignore the result of the product test and do not take action to correct the problem. It is because he does not think of the well being of the civilians and military personnel because he more worries about getting punishment from higher up if the warhead cable cant be deliver on time to the customer. From here we can see that he emphasis on his self-interest more than the values of other people. Question 2 I think Stanton Wong should report the test result to the customer's source inspector, Jane Conway first and ask Jane to perform additional sample testing. I think it can help to convince Harry Jackson to stop the cable for shipping out for the customer if Jane found out there is a problem occurred on the cable. If Harry still refuse to solve the problem, then Stanton should report the case to the top management who have the power to change Harry's decision. One of the ethical reasoning is logic, it means before we can conclude or make a judgement , we have to ensure that premise, either factual or inferred, are know and clear. In this case, I think it is logical for Stanton to report the problem to authorities if the faulty items could harm innocence and also because he cares about the civilians and armed forces. Accuracy is one of the ethical reasoning, it means whatever evidence cited to support our judgement should be accurate, relevant, and complete. So, before he reports to top management, he should ask the source inspector to run additional test to ensure the previous test result is accurate and certainly. The other criteria of ethical reasoning is consistency. It states whatever decision a person made or action taken should consistent with his or her moral values. Thus, Stanton should makes a decision that does not contrary with his moral values. Question 3 Currently, I think he should not be a whistle-blower. Because there are several methods to solve this problem internally,such as informing the problem to top management and thus he should not involve public media in solving this problem. Beside that, he should considers his role as an employee. As a employee, his role is creating values for the company or help the company the achieve its goals. If he blows the whistle on his own company, it will defame the company plus he might get fired or distrust by his colleagues. At the meantime, it might consider unethical to be a whistle-blower because it doesn't bring any positive values for company and may against the conducts as an employee. In addition, the effect may cause to the company if the scandal concern a company leak out is always out of estimation, so he should not risk his career and the fame of his company since there are other methods can be use to solve this problem. Question 4 The company already have the protocol in testing and reporting of product tests. The company could heavily punish those who do not follow the protocol to avoid this kind of situation. In additional, the company should be careful when hiring the plant manager. They should hire someone with good moral values such as honesty and sincerity. Beside that, they should make sure the plant manager is open-minded, and with good interpersonal or people management skills. It can help to prevent this kind of situation because a open-minded manager able to listen to advices or opinions and making wise decision based on evidences. Beside that, a manager with good interpersonal or people management skills could enhance the performance of the employees and this increase the quality of the product. Furthermore, I think the company can give the quality control supervisor the power to stop or adjust the production if product failure occurred. It is often costly to reproduce the product when it was finished. Thus, the company should allow the quality control supervisor to find out and solve the problem instantly without waiting further instruction from plant manager.

Essay The Dysfunctional Family of Shakespeares King Lear

The Dysfunctional Family of King Lear One of the reasons why Shakespeare is so thoroughly read today is because of his ability to portray human nature so accurately through his characters. Shakespeares play, King Lear shows us that humans are treacherous and selfish. We can also relate to the play because of the family issues that Shakespeare incorporates throughout the work. Lears family is definitely a dysfunctional one. However, the disrupted family unit is the basis for the plays tragedy. The Contemporary Guide to Literary Terms defines tragedy as a piece of writing that inspires fear or pity, through which the audience/reader experiences catharsis (a purging of emotions). Tragic plots should have a†¦show more content†¦Contrary to what Barker states, I believe there are two Lears: the Titan integrating the storm and the old man breaking under it (16). Lear changes not only as a king, but also as a man... as a father. Regardless of the warnings given to him by his trustful advisor Kent, Lear goes on to ask each of his daughters to profess their love for him, offering them pieces of the kingdom as a reward when he says: Great rivals in our youngest daughters love, Long in our court have made their amorous sojourn, And here are to be answered. Tell me my daughters, (Since now we will divest us both of rule, Interest of territory, cares of state) Which of you shall we say doth love us most? That we our largest bounty may extend Where nature doth with merit challenge. (I,i, 47-53) Kimbrough states that Lear loses his primary modes of identity when he consciously removes himself from the role of king and unconsciously removes himself from the role of parent; there is little left except his folly to guide him (138). This is first and most important thing Lear does wrong in the play. He abdicates his throne just to fuel his giant ego, setting of a chain of events that eventually lead to his demise in typical tragedy fashion (immense pain and suffering). Lears two daughters, Goneril and Regan, do not deserve to have control of theShow MoreRelatedKing Lear Character Analysis1511 Words   |  7 Pagesconfusing as a thing to write as the thoughts within his very own mind. King Lear had a mind that could be compared to a light switch. His emotional states change from one extreme to the other with just that flip of the switch. Lear had a vast need for power and control; this combined with his temper and enormous selfishness created room for many mental outbu rsts. Best stated by Henry Hudson (1911) in his character study of Lear: â€Å"We see in him something of constitutional rashness of temper, whichRead MoreEssay on King Lear and a Brave New World: Similar Themes and Motifs774 Words   |  4 PagesIn Aldous Huxley’s Brave New world and William Shakespeares King Lear, the reader will find that both works use similar motifs that mirror each other to increase further the similarities and significance of the works. The Brave new world tries to destroy any of human emotion, which is why Huxley has chooses Shakespeare as the basis of Johns system of beliefs involved in personal connection. Although the story lines in both of the publications are quite different from one another, thereRead MoreLove, Friendship, Loyalty in William Shakespeares Midsummer Nights Dream and King Lear2661 Words   |  11 PagesIn William Shakespeare’s (1564-1616) attempt to explore themes of love, friendship and loyalty in his plays, A Midsummer Night’s Dream (1600) and King Lear (1603-1606), there is distinct and constant portrayal of these themes classified of inconsistencies. It is crucial to understand that the historical context of Shakespeare’s writing is important in grasping a true understanding of the inconsistencies that exists in love, friendship and loyalty. Writing during the time of the renaissance, Shakespeare’sRead MoreWilliam Shakespeare s Othello And The English Language1649 Words   |  7 PagesWilliam Shakespeare is one of the most influential and greatest writers up to this day in poetry and the English language. Known, for his many acclaimed works such as his famous plays, â€Å"Othello,† â€Å"King Lear,† and  "Romeo and Juliet† etc. More than four hundred years have passed and William Shakespeare’s work still alive as if it was during the early ages of Shakespeare work. Shakespeare influenced ranges from literature, theater, films and even the English language. Especially, now days in the education