Dq3.1-Terence Essay Example | Topics and Well Written Essays - 250 words

Dq3.1-Terence - Essay vitrineDeveloping intimacy workers is a complicated and imperative focus field for any participation that desires to fare well and remain companionship driven. The essay presents a discussion of major milestones for developing successful and knowledgeable workers.A performing organization perceives knowledge leadership training as a crucial view of being a competitive knowledge enabled firm not only at the stage of leadership, scarce throughout the entire company (Yap & Webber, 2015).For instance, in Acquisition Solutions, the most important factor is to provide knowledge management chances. The company should identify and develop mentors, champions, and managers through recognition and creation of an evolving set of characters for identification of knowledge leaders. Another factor is to provide resources and support for knowledge workers. This occurs through a centrally accessible accomplishment center. It is imperative to reward knowledge workers and measure efficiency of the workers. Rewarding knowledge workers function as a form of extrinsic motivation for them to remain productive in their respective sections.Knowledge management refers to the march of taking, dispensing, and efficiently utilizing knowledge (Lindner & Wald, 2011). In a broader sense, the field promotes an inclusive approach to identification, capture, assessment, retrieval, and dissemination of all the companys breeding assets (Rasula, Bosilj & Indihar, 2012). Examples of knowledge management may include databases, documents, laws, processes, and initially un-captured skill and experience in particular employees.Knowledge management enhances competencies and innovation among employees (Lopez-Nicolas & Merono-Cerdan, 2011). Knowledge management encompasses lessons learned that tries to capture and unveil information operationally acquired. It also promotes organizational culture (Zheng, Yang & McLean, 2010). When implementing knowledge

On Leadership Essay Example | Topics and Well Written Essays - 750 words

On Leadership - Essay ExampleThe king was put into a tough situation, without adequate resources to recruit new people and the current regime of fighting soldiers was devoid of nourishment, adequate clothing, and nonetheless pay for their previous wartime efforts. The king needed to rally support without expressing that difficulties that were currently plaguing the king at the economical level and in terms of his current human resources capabilities. Like a regular company, these are sometimes going to be real-life situations that prevent being able to simply replace or renew the existent organisational culture through new recruitment efforts. The goal is to help retain employees and Henry V does an excellent job by appealing to their personal vanity, as a more of a transformational attraction than one that simply barks commandments.The soldiers in his army already have some of the symptoms of burnout commonly found in businesses, especially those with more rigid hierarchies of c ontrol. For example, manufacturing facilities where people have specialized job roles might have a leadership structure that puts more restrictions on workers and the job design does not allow for a groovy deal of personal creativity, ingenuity or autonomy. In this type of environment, without offering certain rewards, either corporeal or psychological, the end result can be less satisfaction and commitment to meeting organizational goals. Henry V realizes that this is occurring due to his current limitations as king, yet at the same time he does not want to create negative motivation by constantly citing that there are both(prenominal) economic and HR-related problems with his current leadership structure. He builds motivation effectively by creating a more matching organizational culture where people are treated much like equals.This type of rhetoric is rattling effective as such speeches remind the subjects of Henry V that they are valued and that they will, indeed, earn a r eward for

Ancient Egyptian architecture had a number of well known generic Essay

Ancient Egyptian architecture had a number of well known generic building types (pyramids, Mortuary temples and so on). appoint o - Essay ExampleThe word pyramid was adopted from the Greek word of pyramis that stands for wheat pr eventidetion (Ancientegypt.co.uk). The word pyramis was used by the Greeks to refer to the ancient buildings in Egypt because they resembled the Egyptian wheat cakes with pointed tops. The later dynasties of the centenarian Kingdom were flourishing in terms of economy and stability and thus the Kings held a notable do in that era. They were seen as divine majesties and were purpose to be gods servants on earth who facilitated the people. As a solving heavy reverence was attached to the kings and all measures were taken to secure the kings majesty even after his death. Since it was believed that a part of the kings soul remained with the body to help him rule the executed ones, the body was turned into a mummy to preserve it and all possible equipments were buried along with him that were thought to facilitate the king. These equipments involved vessels, cutlery, furniture and even food items. Thus the pyramids built for these dead kings became the focus of the domains attention and were included into the ancient Seven Wonders of the World. Early History The history of pyramids dates back to the really early time of the Dynastic Era, when tombs with flat roofs were carved out of rocks for the kings, then known as mastabas. These mastabas were picayune rectangular bodily structures with two paired offering niches and exterior open air chapels marked by perfect(a) brick walls (Reisner, 1934). These structures marked the birth of pyramids. The procedure involved building a mastaba on top of some other but smaller in size of the one below it. This resulted in a hierarchy of mastabas, terminal up in a triangular like structure now known as pyramid. opposition to mastabas, this structure was completely made out of stone and had a similar chamber for burial as in a mastaba. The first pyramid of this style was built at Saqqara and was known as the tone of voice Pyramid (Thinkquest.org, 1992). It was built by the architect Imhotep to preserve the body of the King Djoser, who ruled Egypt during the third dynasty. The autobiography was 62 feet tall, with six steppes terraces made out of stone and had a number of shrines and courtyards around it. Today, it is the oldest discovered architectural monument on earth and is now referred to as the Great Step Pyramid. The stepped pyramid style keep for several years until the first attempt at the smooth-sided pyramid was did at Dahshur by the Pharaoh Snefuru (Dunn and Winston, 1950). The pyramid was three hundred feet uplifted and was coated with limestone on the outside. Unfortunately, the sides of this pyramid turned too steep about halfway towards the top, resulting in an uneven structure. This resulted in a failed attempt at building a smooth-sided pyramid ho wever the motley was a turning point. Archeologist wonder if the material was running low that caused the labors to complete the pyramid in this shape. A second attempt was made again by Pharaoh Snefuru to build a smooth-sided pyramid. This time the construction turned out more flat and even and, thus, The Red Pyramid was born. The Red Pyramid is 345 feet high and has an angle of 43 degrees (Sacred-Destinations, 2005). It contains three chambers

Marketing Essay Example | Topics and Well Written Essays - 1750 words

Marketing - Essay ExampleThis base intends to examine a favorable portfolio for a 25-year old, planning to invest $100,000 in both vulgar silver and stocks. The study seeks to roll portfolio that considers investments with high- pretend tolerance. The portfolio will include three stocks, three mutual trammel nets and 2ETFs. As set of departure investment st numbergy is fundamental in meeting the anticipated goals. For instance, in this study, the portfolio attributed to high risk is adopted because the young investor is aggressive. This implies that, the more risk born, the more aggressive the portfolio (David, 112). The aspect of aggressiveness of a portfolio versus the finis of risk to be born, explains the aggressive portfolio to be considered in this study. The investor should embrace the aggressive face of portfolio. An aggressive portfolio devotes a bigger portion to equities and relatively less portions to bonds and other fixed income securities. In this study, an aggre ssive investment portfolio is considered. For purposes of in- sagacity understanding, examine the following pie chart indicating, the approximated percentages of investments in each section (Mark, 45). This portfolio intends to invest in equities, treasury fund, bond bills and cash equivalents. The Equities take a large share because of the aggressive nature of the investor and this is attributed to high-risk investments (David, 112). To light upon the designated portfolio, the investor should embark on strategies to ensure the right asset allocation. The corking should be apportioned between the assign asset groups. For instance in our case the $100,000 should be apportioned as follows Investment type % fall ($) Mutual funds 46 46,000 Stock fund 43 43,000 Cash and equivalents 11 11,000 Mutual funds From the definition, aggressive growth is a mutual fund investment goal that aims at high capital gain potential growth stocks. These are stocks of companies, which are anticipated to grow at a rate faster relative to the general stock mart. In essence, the aggressive investor should bear in mind that this type of portfolio requires growth investment strategy because of the anticipated higher volatility, which is measured by beta. Before investing in an aggressive mutual fund, first ascertain that, the fund is real aggressive growth fund by locutioning at the stated objective within the mutual fund prospectus or break it from the mutual fund family website (Harry, 45). This study establishes that to pick the intended aggressive mutual fund, check on the market value of beta, which is 1.00, and consequently ascertain that, the beta value of an aggressive mutual fund is slightly higher up 1.00. Conversely, consider the taxes aspects. The preeminent performing mutual funds, particularly all over long periods such as 10 years and more are habitually funds with low tax costs. The aggressive investor needs to look for the most tax-efficient funds (Harry, 45). This is because, previous studies on the correlation between low cost taxes, low swage ratio and low expenditure ratio indicate highly positive. This implies that this portfolio investment is probable of creating immense gains over the period of 35 years. The young investor is advised to invest 46% of his capital in the following categories of mutual funds. As a smart investor, he considers an aggressive fund, which invests in mid-cap stocks or small-cap stocks. The reasoning dirty dog this is that, the likelihood of already having a large-cap stock fund in the investment portfolio is high, consequently no need for more. The Fidelity Capital Appreciation (FDCAX) is the best aggressive growth mutual fund strategy to be considered in this investment portfo

Home Building Industry in the United States Essay

Home build Industry in the United States - Essay ExampleHousing is globally recognized as arable sector of the economy rather than a form of welfare, because admit and economic development are near linked and it acts as an instrument to improve the GDP. (Housing for frugal Development, 2005). Because a healthy trapping stock pop the questions resort for employees, taxes for state and local governments, and more customers for retail and service business, house building pains helps state and regional economy to flourish.Every individual aspire to own individual dwelling unit and buying a home is a major life event. Major life events such as marriage, birth of a child, changes in employment, or retirement particularly influence the decision to purchase a house though mortgage rates, income and expected returns on investment also motivate their decision to invest in residential property. Young adults in the population constitute primary source for home buying and when there is up(a) trend to lodgement prices these first-time buyers pass on be more attracted to enter into homeownership under the notion that rising prices will make future purchases unaffordable. Housing is an important basic need and focus of social concern and should be viewed as one of the key elements of social policy. Some of the U.S markets may not have sufficient housing supply to accommodate the influx of new residents, while the state and local governments may lack the resources to provide supportive services. The ability of Americas working immigrant families to obtain decent and affordable housing has implications for the social and economic public assistance of the United States.Studies found that there is a direct proportionality between housing price and homeownership, establishing that housing markets volatility is amplified by buyers responses to the trends in market fundamentals. (Myers & Ryu, 2008, P.17-33). Housing market provides mechanism for equity growth, liquidity and fiscal flexibility for individual households, while also providing relatively safe, productive investments for institutions through secondary mortgage markets. (Housing for Economic Development, 2005). Housing shortages have historically gone hand-in-hand with rising housing prices and rents, higher housing cost burden, humble homeownership rates, increased crowding, and longer commutes. (Landis, 2000). It is admitted that States economy is one of the chief determinants of producing more housing units, because when the economy goes into recession housing demand falls quickly and deeply. Economic recovery revitalizes the housing market, though expansionary peaks rarely even taboo the recessionary troughs. (Landis, 2000)According to Professor Michael E. Porter of Harvard Business School, the only reliable test of economic set is sustained profitability, measured by superiority in long-term return on investment and industry structure is a key driver of homebuilder profitability. However, he asserts that market assessments of homebuilding stocks appear to be out of line with other industries that have similar structural characteristics. (Porter, 2003).The conduct of monetary policy by the Federal Reserve has profound impacts on the housing sector and its contribution to the overall economy as reducing inflationary

Arthur Kinoy, People's Lawyer Did he Succeed in Combining Law & Essay

Arthur Kinoy, Peoples lawyer Did he Succeed in Combining Law & Conscience - Essay ExampleAnd he was quite a active in behalf f the Southern civil-rights movement f the 1960s.Together with partners William and Michael Kunstler, he helped form what they c tout ensembleed the peoples KKK. In fact, his book Rights on Trial, a memoir f his exciting and turbulent career, is subtitled The Odyssey f a Peoples Lawyer.Kinoy argued in the first place the Supreme Court six times, winning five f those appeals. The case he considered most meaningful was United States v. United States District Court, in which the Nixon Administration tried to defend Justice Department wiretapping f antiwar protesters without a warrant, on the grounds that the President had the inherent power to ignore individual constitutional rights if he thought national security was at stake.Kinoy helped establish the now-extinct Citizens Party, and ran on its ticket for a New island of Jersey State Senate seat in 1981. He di dnt come close to winning, but says the campaign was a prospering organizing tool. Kinoy believed peoples movements had made a lethal tactical error by not talking about the confederacy f the power elite to eviscerate the Constitution.Whether in the courtroom or in a debate, Kinoy was a feisty and brilliant thinker who was as relentless as he was ingenious. Most f his record makes it appear that he went through his life as lawyer neer pretending to e objective, never less than totally convinced about the justness f the causes he represented and the innocence f his clients.That posture, however, gives rise to some other questions. Most f Kinoys important cases - Dennis v. United States, the White Panthers case, the Julian and Anna Rosenberg case, the spell Clayton Powell case, the Chicago Seven case - involved some f the most significant policy-making events f this countrys 20th century history. The causes represented some f the most serious rifts in the democracy f the United States. Given Kinoys frank admission that he was not detached from the causes in which he was involved, unity might wonder how good the lawyering is when the lawyer and the client are equally passionate about the political cause that gives rise to the case. How clearly can a passionately involved lawyer describe the plant f the judicial system when the adjudicate and opposing layers are by definition part f a conspiracy against justice and truthKinoy indeed dealt with some troublesome players - Roy Cohn f the McCarthy era, Judge Julius Hoffman in the Chicago Seven case and Judge Harold Medina in the Dennis case - but he also presented many a(prenominal) cases to the Supreme Court and to other tribunals, and even he finds it hard to write off all his judges and opponents as enemies in the class struggle.So the book wavers between condemnation f a profound system that is a stocked deck and an enthusiasm for the judicial process that ultimately led to the defending team f Kinoys clients (and position) in the Chicago Seven case f in the Adam Clayton Powell case.There is manifestly no such wavering about the lawyering that stems from deep commitment to the cause. It is passing strange that with all those high intensity cases, not once does Kinoy reflect on the legal tactics his side used. by chance that is asking too much,

Impact of Television Technology in Global Communication Research Paper

Impact of Television Technology in Global Communication - Research Paper ExampleIn fact, 89% (1.42 billion) of all folks worldwide leave 1.6 billion TV sets with 4.2 billion (61% of the worlds total population) TV viewers (Ah cardinaln 1). Particularly in the US, 99% of its households have TV sets and are watching at an average of four hours a daylight which when computed in a 65-year life would mean a total of nine years of telecasting viewing, the A.C. Nielsen Co. says (Herr 1). Its all-pervasiveness and instantaneity are finely tuned to our way of thinking that we expect from it effortless pleasure and hot news (Peters 1).This captivating causality of the video recording technology is essentially embedded in the very term television. Etymologically, the term television (TV) is a combined term of different origins. The prefix tele is from Ancient Greek that means far the chief(prenominal) word visio is from Latin that means sight or perceive. Hence, television means far se eing a perfect term for the great miracle it offers mankind, as it amazingly extends mans seeing capacitance beyond the limits of physical distance. (Stephens 46) Technically defined, television is the electronic delivery of moving images and sound from a extension to a receiver (Noll, par.1). The receiver manipulates three kinds of different necessary information the picture, the sound, and the synchronization. Amazingly, the picture is moving though not real only when simply an optical illusion made possible by the rapid succession at 30 per second rate of slightly different still frames. (Videoforms 1) It is this experience that proceed people hook up to the TV. Today, it has even become a necessity and has become an indicator of ones socio-economic status. In fact, the global distribution of television takeership and use is illustrative of the so-called digital divide as can be seen in the following data. The Industrialized populace has 630 million TV sets in 470 million households with only 1.05 billion viewers, hence a ratio of 1.3 TV set for all household and a ratio of 1.6 viewers for every TV set. On the other hand, the Emerging World has 970 million TV sets in 950 million households but with 3.15 billion viewers, exactly three times larger than that of the Industrialized World, hence a ratio of only 1 TV set for every household and a ratio of 3.24 viewers for every TV set. Also, 34% of households in the Industrialized World accept 2 or more TV sets whereas, only 2% of households in the Emerging World own 2 or more TV sets. (Ahonen, par. 4) 1 The Evolution of Television How could a lifeless cheer device greatly impact global communication? Understanding the evolution of TV from its inception to its incumbent form (see Appendix) will help clarify this unexpected phenomenon. The television technology had its humble and skeptical beginnings, but except for the Internet is the 20th centurys most influential invention, Monaghan argues (1). Eve n its own inventors whitethorn not have imagined the development it has reached today and the further development it could reach in the future. The invention of the television cannot be attributed to a single person but many individuals (Bellis, The Invention of Television 1) whose works and unintended discoveries on optical, mechanical and

Principals of Managerial Finance in Sports Products Inc Coursework

Principals of Managerial Finance in Sports Products Inc - Coursework Example sounding at the deduction provided, an agency problem indeed exists in Sports Products Inc. Managers seem unbothered about the falling pct price and only interested in increasing the profits of the firm because all managers atomic number 18 partially compensated on the basis of the firms profits. The managers of the company have also never canonical payment of dividends because it shrinks the profits of the company. Thus, any rise in company profits only benefits the managers of the company.The approach of Sports Products Inc. towards pollution control is very unethical because1. The actions of the firm do not conform to accepted moral standards.2. alternating(a) courses of action that are less likely to cause actual or potential harm do exist and the company is not implementing them in order to save money.Incurring the expense to control pollution major power be in the best interests of Sports Produc ts Incs owners despite its negative effect on profits.On the basis of the evidence provided in the case, the corporate presidency structure seems to be totally ineffective because a corporate governance structure ensures against dishonest acts of management and provides financial incentives to the managers to maximize share price (Gitman). But at Sports Products Inc. managers are not fulfilling their duties towards shareholders. The share price has fallen by nearly $2 per share over the old 9 months and the managers are still not doing anything to concern themselves with the price of the companys stock.

Cyber Ethics Essay Example | Topics and Well Written Essays - 1250 words

Cyber Ethics - Essay ExampleThe topics under discussion are the downloading of songs (copyrighted and patented music content) and online published books or e-books. The idea of downloading these existents is considered illegal in the technical environment. On the other hand ethics in the society would argue that downloading of these materials is legitimate to some aim and is considered right since it serves the society in an advantageous way through offering education. The revolution of the internet has seen the enquire for the multiple millions of online drillrs to gain recover to info (Palfrey, 2009). Cyber ethics are divided and contrasting in different countries around the world. The involvement of the worldwide governments in the internet age is important in bridging the gap to information access. Do not judge an interested, talented and passionate music artist, or a bright, intelligent aesthesis individual should be denied access to information or material that would help them better their talents or meliorate on their research skills (Palfrey, 2009). One instance of this is exemplified by the Googles YouTube website which restricts the viewing of Videos to certain locations around the globe. This is a perfect example of denial of access to information. ... The decisions made by every single user (students) regarding the use of copyrighted material are dependent on the ownership of the particular service or trade good (material). Let us say, for example, virtuoso user legally purchases an artists album form ITunes or for the accredited stores. Well, afterwards purchase ownership changes (Palfrey, 2009). One would argue form the above example that after the transfer of ownership after purchase of the good, the owner has all the right to do anything they want with the material they bought or purchased. The social norms and laws give the understanding for this notion. Is it questionably wrong or illegitimate to lend a friend an e-book or an albu m I purchased with my own funds? I do not think so. This is one of the debatable facts regarding the morals of downloading material form the internet and copy updating through pasting from one user PC to the other PC. Downloading songs over the internet has been revolutionized to the extent there is a negligible digit of artist who sell tangible albums for their audio songs on sale. Sales and marketing of commodities is being carried out on the internet in major abundance. The demand on the other hand is high, bringing the idea of online piracy to supplement the high demand for the exacted material. The advantage of gaining access to information is that one derives the satisfaction of get something thy want at a particular time and the preferred way they need it. It is majority mankind nature not to buy a song if they know where they can get one for free. The need for access to information, knowledge, and culture are central to human freedom and human development towards future access to technology and accurate

Visual Arts - Sabotage by Hitchcock Essay Example | Topics and Well Written Essays - 1500 words

Visual liberal arts - Sabotage by Hitchcock - Essay ExampleAlfred Hitchcock is known throughout the world for his riveting plots and thrilling trans body process movies. The British video director and producer earned so much fame in the action and hesitation genre that even after several decades have passed since his death, his name is still alive. He has been called as the just about influential film maker of all time. He had a distinctive and detectable directorial style which was big(a) in all his directorial works. His character depiction, innovative film editing, and mind boggling mysteries are some of the qualities which set him by from other directors of his time. He earned the name Master of Macabre because of his psychological thrillers and themes depicting violence, murder and crime. The film Sabotage directed by Alfred Hitchcock was released in 1936. It is based on the book The secluded Agent by Joseph Conrad. It is counted as one of Hitchcocks major films of the 1930s. It follows his signature style throughout the movie. The film is categorized in the action and suspense genre. It is a black and white film with 76 minutes of running time. The production studio of the film was Gaumont British Picture Cooperation Limited. Sabotage was released under other alternative titles as well. They are The conceal Power I Married a Murderer A woman alone Agent Secret List of cast and characters Starring Sylvia Sydney - Mrs Verloc Oskar Homolka - Karl Anton Verloc, Owner of Bijou Cinema John Loder - Detective Sergeant Ted Spencer, Scotland Yard Desmond examiner - Steve Verloc, Mrs Verlocs brother The scene which is being reviewed in this paper begins at 0102 minutes. When the scene begins Steve, the teenage brother of the chief(prenominal) character, Mrs. Verloc, is hold to cross the road. He has been given a package by Mr. Verloc which he has to take to a certain place before 130. But it seems like however hard he may try to get to his destination on time, he keep getting hindered somehow. The Queens congregation is passing and so the soldiers have blocked the road. He tries to cross it by making a run for it but it is of no use. With nothing left to do and the clock needles moving away from 1 o clock, Steve, stands there waiting for the congregation to pass. The road is ringed with people who are excited by the presence of all the carriages and the horses. The horsemen and their horses are receiving tremendous attention by the simple local people, for whom this is a form of entertainment. Every eye is upon them and the crowd is watching every move with wonder and gratify. But it is the look on Steves face and his expressions of sheer delight are what that grab the most attention. One moment he is worried that he has to get the big bucks to the given place on time and the other second he becomes so captivated by the activities around him. The horses and their carriages march forward and Steve is looking at them with awest ruck eyes. He looks so young and unreserved at that moment and his face is aglow with pure happiness. This shows that even in times of great holy terror and difficulties, happiness still survives only if we let it in. Hope never abandons us unless we let it go. The look on Steves face is that of pure joy and contentment, he is amazed by the horses,

Discussion Board Question for criminal justice Essay

Discussion Board question for criminal justice - Essay ExampleIf Simpson was poor and Caucasian, the likelihood of him being found guilty of stumble is as high as they would be for a black of medium wealth.My views on race confirm changed after an analysis of the DNA structure of lot from different races. This test revealed that, however different people of different race may appear, the differences in genetics between them are negligible. After this, I shall say the racial and ethnic differences as lightly as possible given that they are not determinants to anything in life.Unlike in the past, todays society has drawn dividing lines between people of different illnesses, policy-making orientation, sexuality and addictions. On the basis of sex, many women are pr blushted from attaining positions in society that they could comfortably fulfill without the barriers hardened up by society. Political affiliations also determine the success of an individual especially on a business perspective. In terms of illnesses, many of those suffering from lifestyle diseases such as diabetes and arthritis are on the QT discriminated against. Those with addictions such as alcoholics and drug addicts are generally viewed as unfortunate members of society who cannot stand up for themselves in many ways.A course in Ethnic Groups and Minorities is of course necessary given that Obamas rise to the top is one is a million story of a member of the minority groups break free of the stereotypes labeled against his group. Stereotypes have changed by a very small degree given that, even today, racial conflicts still show up in isolated cases. The discrimination in todays society is more secretive as people fear being labeled as enemies of unity.The item that America elected and African American to the presidency does not in any way retrieve that America is ready for elections to smirch of other minorities. Obamas story is quite dramatic and his entry into the highest office on the land was aided by his having faced weaker

Literary analysis of antigone Essay Example | Topics and Well Written Essays - 500 words

literary analysis of antigone - Essay ExampleAnother theme depicted is the two types of law and justice which be the divine laws and the laws of men. The determination of the eccentric persons was also portrayed in Antigone, Creon and Ismene. A social drama was also presented regarding the issues of sexual urge and the law. The issue of mortality is another theme in this trilogy, as shown in the suicides of Antigone, Haemon and Eurydice. Antigone is the daughter of Oedipus and niece of Creon and the fiance of Haemon. She is the recall dose and tragic heroine in this play. Her character exemplifies one of fierce devotion to her family and loyalty to the gods. She buries her brother, Polyneices thereby disobeying Creons order. Her tragic flaw or tragic flaw in her character is her contrary loyalty to her family and the gods that brings her to her tragic death. Antigones character is also a symbol of the feminine revolt. Despite Ismenes explanation that they are just women and wh ence should not go against men, Antigone still insisted in burying Polyneices. Creon is the king of Thebes and the uncle of Antigone. Creon is the absolute tyrant and the antagonist in the play. He favors the rational laws of man as opposed to the laws of the gods. His hamartia or tragic error is his stubborn allegiance to the laws of man. His hubris or pride is also a flaw in his character.

Money and the federal reserve system Term Paper

Money and the federal reserve system - Term newsprint ExampleThe Federal Reserve had always played an immense role in controlling the monetaryly crucial situations ever originated in the ground forces. Its instruments total in the form of feasible financial policies that take thrill not only of any present crisis still also those of the future. A good example is its elan of activities in the face of the recent global meltdown that not only helped in controlling the crisis but included measures to effectively control any aftermath. The present paper deals with the institutions monetary policies which from sentence to time had acted like a shield against an economic crisis, for the country.2One of the commonest names which ofttimes come up as one of the strongest financial regulatory bodies in the world is that of the Federal Reserve. The Federal Reserve, often abbreviated as the Fed, being the apex financial institution of USA is responsible for designing the monetary policie s of the economy and hence for controlling the flow of money in the nation. Since the amount of money supply is a decisive factor behind the credit availability and hence that of any inflationary developments in an economy, the richness of the institution cannot be slighted. Inflation can often have larger outcomes, ranging from severe unemployment to that of a financial crisis. Thus, there must be an institution in every nation entrusted with taking care of the feebleness the Federal Reserve does the job in USA (Schenk, n.d.).The Fed has been conferred the responsible of planning the monetary policies for USA since . Its basic objective had been to work-out a feasible solution given the prevailing economic condition of the economy so as to provide a brighter and better future to the countrymen. However, the string of the ultimate power of the posit is largely bestowed in the hands of the Congress. Recently though, on October 2008, the grips have been loosened a bit and the beac h has been given the right to endow

An introduction into the importance and nature of gastronomic events Essay

An introduction into the importance and nature of gastronomic sheaths (Afternoon tea) - Essay Exampleion during the period of 1840 and was introduced with the propose of escalating the feel of hunger for a meal that takes place during evening session, especially around the time of 8pm (handpickedhotels.co.uk, 2014). Afternoon tea comprises of various food items such as cakes, candied pastries, patties along with a cup of tea. This gastronomic event was first practiced as a subdivision of a socializing event that used to be private in nature and used to be practiced by the female populations of Britain and these females mostly represented the upper class of the society. Later this event was awarded with the condition of being a formal occasion as the practice of afternoon tea was exercised by world-beater Victoria and the event was recognized as tea receptions. Tea receptions are events that comprise of around two hundred guests that visit a home where the event is held during evening hours and these visitors are allowed to be a part of the event whenever they wish to during evening hours.Afternoon Tea Parties in East Sussex. (n.d.). Afternoon Tea venue in East Sussex at Buxted Park Hotel. Retrieved February 15, 2014, from

Report writing Research Paper Example | Topics and Well Written Essays - 250 words

Report writing - Research Paper ExampleAs such, carrying out a investigate on the same allows an individual to make better use of this knowledge to improve on the offshoot of a business as well as predict what the future holds in that line of business.i. puzzle Statement the dilemma in which sellers regain into whenever they introduce new products into the market has been a question that has challenged numerous business entrepreneurs over time. Most of these challenges are brought about by lack of a deep disposition of consumer behavior pattern. Many attempts have been made by various researchers to investigate and gain insight into this topical issue but not much have been done due to the myriad factors that interplay to bring out the varied consumer responses and behavior patterns. The need to understand influence of consumer behavior pattern more deeply in business therefore rises.d. Proper utility of these statistics will see companies generate clients that are more loyal, get more people happy with their shopping experiences and create a new ability to capitalize on the decision-making process used by entrepreneurs to gain more clients (Hirsh, Kang, & Bodenhausen

Management Theory Assignment Example | Topics and Well Written Essays - 1500 words

Management Theory - Assignment ExampleManagement is of fundamental value to companies. every(prenominal) organization is concerned with planning to realise things done, organizing the business to ensure efficient and effective operations and cue employees as well as develop a vision for everyone to break down on (Williams, 2009). Finally, the need for having controls in plate is high as the goals that have been set must be monitored and their fulfillment must be measured. Therefore, management is quintessential in making businesses successful as well as ensuring smooth glide once that success has been achieved. The significance of management can be ascertained from the fact that businesses spend millions on hiring management consultants to guide them on effective management practices (Williams, 2009). These consultants offer insights as to how managers can lead people effectively, motivate them, deal with various people related issues and manage complex projects. Management, t herefore, is the art of getting work accomplished through others. Successful managers may often not be experts themselves only if know how get work done through other experts. For instance, the manager of the car plant at General Motors narrated how he has never made a car part in his life and how this is not his job(Williams, 2009). He move on explained how, as a manager, his role was to create an environment conducive for people to make these parts expeditiously while at the same time staying motivated with their work. On the other hand, however, this conventional view has been contradicted by leadership such as Steve Jobs who not only got work done through people but was actively involved in the technical aspects of the work (Greengard, 2011). Furthermore, good managers and leaders have often been associated with organisational success. One such example is that of orchard apple tree which experienced transformational growth and recognition during the tenure of Steve Jobs. It i s not surprising, therefore, that Apples stock took a leap from $10 to $400 (CNN Money, n.d.) during his leadership and that all major innovations including iPod, iPhone and iPad were introduced during his tenure. Furthermore, leaders and managers influence the performance of organizations by leading by example (Caldwell, 2004). Taken a step further, managers be responsible for managing the intellectual capital of firms which is exactly what Steve Jobs did (Prasad, 2011). By putting in proper mechanisms in place to unleash employee creativity, Jobs was able to exploit the untapped innovative potential of human resources and use it for the transformation of the company. This demonstrates plainly how important management is in the contemporary age of turbulent market changes and volatile business environment. dealings with todays customer-centric world requires organizations to manage the talents of employees in order to meet these needs. Companies whose management fails to keep s tair with the changing environment and nature of work tend to suffer. For instance, Deloittes study suggests the private sector of the States is getting only a fraction of the return on assets that it achieved decades ago (Denning, 2011). This is due to managers failing to conform to the changing envi

Readymade Garment Industry in India Essay Example for Free

Readymade Garment Industry in India Essay

Project Estimating Techniques Essay Example for Free

Project Estimating Techniques EssayOne of the to the highest degree important factors to the success of a intention is how well the make is estimated, as well as how over every last(predicate) salutes are managed during the execution phase by the project manager. Project costs and estimates are snappy to the success of any organization to remain competitive in the market. constitute estimating for organizations rely heavily on resources that can sometimes be difficult to obtain. Forecasting and utilizing historical engender costs are practiced a couple of ways that organizations rely on estimating. Experienced planners are often a desire trade at bottom the market this paper volition discuss some often used project cost estimating techniques.Types of EstimatingThe first type of estimating is analogous. This type of estimating utilizes estimates from a old project that is similar, and uses them to build estimates for the new project. magical spell this type of esti mating is beneficial to the planning work, caution must be used to ensure that estimates carried over from the previous project are fair and reasonable. Parametric estimation takes historical data inputs, makes calculated assumptions based on market and statistical data, and then formulates the estimate. This type of estimating is useful as it does use historical data, coupled with statistical data however, assumptions made by the planner can be skewed and lead to inaccurate estimates in my opinion. The next type of estimating is bottom-up. Bottom-up estimating utilizes information from individual estimates through the Work Break Down structure. This type of estimating is one of the most common types of estimating because it uses estimates from the floor businesss.These floor tasks are estimated by subject matter experts with geezerhood of experience, and can be very beneficial to ensuring that not only the estimate is accurate, but the scope of the task is correct. Anformer(a) t ype of estimating is three-point estimating. Three-point estimating takes a look at the best, worst, and most realistic scenario to cost estimating the project. These three options obviously come with apremium on cost, time, or quality. Dependent on what the project objective is will more than likely determine what route to take in this process. From my work experience with project planning, cost estimating can be a very difficult task. Most organizations have a method or process in how to cost estimate. Some utilize checklists, while others may standard operating procedures as part of an organizational policy.Regardless of what tools are available to a project team during the cost estimating process, knowledgeable the overall goals and objectives of the project are keys to estimating a successful project. The burden of cost estimating is not normally the indebtedness of one individual it often lies within the project team. Multiple estimators from various skills are part of the process, and all types of estimating as discussed earlier are part of the process. Tools that my organization utilizes are bid specification review meetings that go over the material, labor, and rates that apply to the work being conducted during the project. In addition, an independent government estimate (IGE) is employ to ensure that estimates are filled out thoroughly, and reviewed against the contractors estimates upon receipt. There are many other processes that can be used however, these are the most commonly ones used within government estimating.ConclusionCost estimating is a very important part of the project planning process as it often dictates the duration of the project, and how much work can be accomplished during the project against the budget given for the project. Estimates of time and cost together allow the manager to develop a time-phased budget, which is imperative for project control (Larson Gray, 2014, p. 131). While there are many different ways that estim ates are created, there is no sure fire way in stating that one is better than the other.While some may take that historical data is a more accurate way, there is not telling that the estimate and return costs from a previous project were fair and reasonable. If the previous project cost was overestimated, then the real project would continue to be overestimated therefore not proving to be a cost benefit to the organization. Cost estimating drives the project plan, and organizations need to ensure they utilize all the tools and resources they have available to them to make theproject a success.ReferenceLarson, E. W., Gray, C. F. (2014). Project Management The Managerial Process (6th ed.). McGraw-Hill.

Expressions of Attitudes Through Tone and Use of Words Essay Example for Free

Expressions of Attitudes through and through T bingle and Use of Words Essay pitying My Father, Those Winter Sundays, My Papas trip the light fantastic toe, and Father From Asia are literary pieces that tell about the acquires and the billets of the speakers towards them. The personas express their different detectings for the arrest they had. Lucille Cliftons Forgiving My Father talks about a daughters bitterness towards her beget. through and throughout the metrical composition, the negative gradient of the patriarch is shown. The persona describes what her father did, and it shows him as an irresponsible provider as he doesnt contribute his family what they need. The speaker says that the father would give completely that he has which was nonhing. She also mentions what she wants to do and what she wouldve done. Although the title is about humane the father, the poem doesnt seem to speak about forgiveness at all. The mood is the same in Shirley Geok-Lin Lims Father From Asia. The father is also depicted as a lousy provider. It was also mentioned in the poem that there is a large gap amongst the whole family and the father. Anger resonates throughout the poem as the speaker expresses his/her sentiments towards the father who brought poverty to the family.In the next piece, My Papas Waltz by Theodore Roethke, the persona tells of how he was feeling and experiencing as his father was waltzing him. In the poem, the persona only when narrates his experience in detail, which makes the father appear to be abusing them. Roethkes use of words, such as hung on like shoemakers last, romped and battered, make the poem appear violent. Those Winter Sundays by Robert Hayden tells the story of a son store an event wherein he saw his fathers tracks of providing for his family. The boy recounts what his father did on a winter day, and the efforts to keep the family comfortable.The poem implies a lack of communication or a gap between the father and son. T his may be the reason why the son failed to recognize, at that time, that this was his fathers way of showing that he cares. But the last two lines of the piece seem to express his appreciation for what the father did for him and his family. This poem appears to have a tone of regret for not recognizing a fathers love. Of all these four, Lims Father From Asia seems to express anger the most. She speaks of her father as though he is just a worthless creature. As her narration says, the father does not give her and her family anything.The tone in the poem someway makes the readers feel for the speaker. Author Shirley Geok-Lin Lim uses words that are so full of resentment that readers can also feel the hatred of the persona. Even though she already seems to understand their situation, resentment is still reflected in the poem. The father is the one she blames for the poverty she experienced in her childhood. The persona already knows that it would be a waste of time to say about the father who left her with these bad memories, which she compares to worthless dust that can easily be blown away. This leads her to the decision of leaving her past and her father behind.All four fathers did something that do the speakers angry. In the cases of the characters of Roethke, Clifton and Hayden, there seems to be forgiveness. The speaker in Those Winter Sundays admitted that he is also to blame for the poor relationship he had with his father. Through this and his own reasoning he has resolved the resentments he had for his father. Even though the speakers feelings for his father were not implied in the first two stanzas, the last stanza of the poem shows what his relationship with his father was and what he unfeignedly felt towards him.In Roethkes work, the personas forgiveness was shown through the analogy he made between the abuse he experienced and a waltz. He was able to deal with his anger by converting a tragic memory such as an abuse into an enjoyable, and in t his case violent, activity which is move the waltz. The speaker in Cliftons Forgiving My Father shows that she has already accepted the past abuses done to her and her mother, although the perspective of his father haunts her from time to time. Figures of speech in the poem indicate this. There is also a surgical incision of the poem wherein she gives up on him, and she no longer sees him as her responsibility.This shows that the speaker has come to the point of adoption but it is still hard to say if she has already forgiven the father. However, Lims Father from Asia did not show forgiveness, simply because she decided to forget everything about him. Instead of granting the forgiveness to her father, she chooses to banish him from her thoughts as though he did not and does not exist at all. She doesnt want to deal with her feelings for her father anymore, and this is why she opts to bury these feelings. The poems verbalized a negative attitude towards the fathers but only Hayd ens persona shows a positive attitude as well.He acknowledges the fact that the father tries to really provide for the family. And at the last stanza he realizes what his father had given him. He realizes that the father did provide warmth and cleanliness for him. These four poems talk about attitudes towards fathers. The authors treated these in different manners which is reflected by their use of words and tone. Nonetheless, all express negative attitudes. There were no clear indications of forgiveness in the part of the speakers, but some manage to show even a little positive attitude towards their fathers.

Law and Real Estate Essay Example for Free

beauteousness and Real Estate EssayExecutive Summary peaceful Grove Spice started as a small specialty grocer on the Monterey Peninsula of California in the early 1980s. Within 10 years they were the purport to find spices in Central California and now constitute a widespread reach applications programme all 50 states. The spice industry that it is in has been growing steadily because of how important a billet spices are getting in the kitchens and in cooking. The growing concern about obesity and diet has likewise left a positive impact because of the health conscious people that desire healthier meals that are still favorable. The demand for spices is at an all-time high and although multinational firms like McCormick Company dominate the industry, more small firms are competing successfully, Pacific Grove spice being one of them.The problem that Debra Peterson and Fletcher Hodges are having is that they have three choices to make. They have to decide whether they sho uld accept an offer from a cable-cooking network to produce and sponsor a new program, raise new equity by selling shares of common stock, and/or acquire mellowed Country Seasonings-a privately owned spice company. While making their decision they have to keep in mind that the bank financing their company wants them to reduce interest-bearing debt to less than 55% of number assets and the equity multiplier to less than 2.7 times by June 2012. We recommend thatIntroductionDebra Peterson is currently the Chief Executive policeman of the Pacific Grove Spice Company. The Chief Financial Officer, Fletcher Hodges, and she are trying to figure out what dodging to take to meet the demands of the bank that finances their company. The recent financial crisis had made the credit committee ungratified and they now want Pacific Grove Spice to reduce interest-bearing debt to less than 55% of total assets and the equity multiplier to less than 2.7 times by June 2012. They have three options th ey are currently considering and this theme study illustrates the financial forecasts for the next few years and showcases what we feel is the best decision for them regarding their options and the banks demands.AnalysisPacific Grove Spices operations are not profitable enough to quickly obtainit into compliance with the banks requirements. Itll take about four years with just the regular operations.

Narrator in Mark Twains Huckleberry Finn Essay Example for Free

Narrator in position Twains huckabackleberry Finn EssayMark Twain chose Huck Finn to be the narrator to make the story more down-to-earth and so that Mark Twain could get the reader to examine their own attitudes and beliefs by comparing themselves to Huck, a simple uneducated character.Twain was limited in expressing his thoughts by the fact that Huck Finn is a living, eupneic person who is telling the story. Since the book is written in first person, Twain had to put himself in the beat of a thirteen-year-old son of the town drunkard. He had to see life as Huck did and had to create a character that could see life as Mark Twain saw it. Huck is more than Twains m byh because he is a living character and is capable of shaping the story.The address that Huck uses shows what he sees and how he will pass it on to us. Something else that is apparent is that the humor of the book often dep fires on Hucks language. In chapter fourteen, Huck is telling Jim about royalty in genera l which is an example of humor through language and broken education although sometimes he is not that far from the truth.They royalty dont do nothing Why, how you talk They just aim around.No is dat so?Of course it is. They just set aroundexcept, maybe, when theres a war then they go to war. But other times they just lazy around or go hawkingjust hawkingwhen things is dull, they fuss with the parlyment and if everybody dont go just so he whacks their heads off. But mostly they hang round the harem.However, by using Hucks language Twain creates character and establishes realism. Huck is capable of making Twain write something merely because it is not the amiable of thing Huck would say or do, and he can force Twain to block something out because Huck would not do or say that kind of thing.Huck is essentially good-hearted, but he is looked down upon by the rest of the village. He dislikes civilized ways because they are too restrictive andhard. He is generally ignorant of reading and writing, but he has a sharply developed sensibility. He is visionary and clever, and has a good eye for detail, though he does not always understand everything he sees, or its significance. This enables Twain to make great use of irony. Huck is basically a realist. He knows however what he sees and experiences. He does not have a great deal of faith in things he reads or hears. He must experiment to find out what is true and what is not. With this kind of personality, Huck is able to remember Jims superstition at some times and to distrust others.He also see Huck as he is, the opposite of Tom Sawyer. He is as stated before, a realist, and generally a unbroken person except when he goes off on Toms adventures or when he follows Toms lead. He is not sivilizable. The end of the book makes this clear. He is where he was in the beginning he left the Widows house, and he will leave Aunt Sallys. Something in society and civilization appalls Huck.Huck learns from Jim, who is in som e ways his substitute father. He does not believe in Jims superstition until the superstition proves itself true. He mocks the snakeskin until the snakeskin does its work. Huck rises to Jims level by judge Jims superstitions. Huck enters Jims primitive world which, though crude, is more honest and real than Miss Watsons world. He cannot go beyond this world. He wont pray because he has not had any benefits from prayer.Huck is involved in adventures and is continually bothered by his conscience. All during the trip down river, he tries to answer the question whether hes doing right-hand(a) by the Widows sister and by Jim, or not. The obsession with justicehas him confused. Whatever he chooses to do, hes wrong. Hes wronging Jim if he returns him to thrall hes wronging Miss Watson if he helps Jim escape. Huck has no way of knowing what is right. He must follow his feelings and the except thing he can do is to learn by experience. And he does.Using Huck Finn as the narrator of the bo ok allowed Mark Twain to add more life, excitement, and realism in his writings. We can only think how good Mark Twain was at languages by how he writes. Twain created Huck, but soon Huck had his own personality and life and Mark Twain had to write with this character.

Social Identity Theory Essay Example for Free

Social identity operator speculation EssaySummarise deuce theories of identity and compare their usefulness for relieveing the real macrocosm issues discussed in chapter 1, Identities and diversity.The acquire of identity is primarily the study of who we are and who we are non in comparison to other people, what makes man-to-mans and groups of case-by-cases grotesque from each other is a very controversial issue. This essay forget look at two theories that aim to address this issue, namely, the Psychosocial conjecture and the Social Identity Theory (SIT). Whilst examining these two theories this essay testament in like manner look at their relevance to any(prenominal) every day issues.The view of Psychosocial theorists is one that identity is produced simultaneously by both personal and social factor ins. Psychoanalyst Erik Erikson was the primary theorist to view identity this way, for Erikson identity consisted of a conscious sense of individual uniqueness, a n unconscious striving for continuity and a solidarity with a groups ideas (Erikson cited in Phoenix, 2007, p.53). He believed that a solid understanding of who we are, how we fit in to and are viewed by society forms a core identity, which in turn ordain execute a sense of continuity. Erikson lived through two world wars during which many people feared for their lives. This heightened sense of mortality led to identity confusion. Hence Erikson believed that identity crisis was prevalent at this time.Identity crisis for Erikson was a certain period of time when some young people could non create a solid Ego Identity (a clear understanding of oneself) and were confused and unable to commit to a certain path, the form that this crisis took would be socially and historically variable. This lack of a solid Ego identity Erikson termed as role diffusion. Erikson believed that identity was an ongoing lifelong process through eight different industrial stages ranging from birth to late adulthood, each stage encapsulated many times of crisis and conflict which he saw as normative crisis and essential to the development of identity.Although he saw the period of adolescence as the most important stage, with the bulk of adolescents achieving a solid Ego identity after a socially accepted period of trials, arduous out diverse social roles in order to find their ideal path. It was ab pattern to be normal during adolescence (Freud cited in Phoenix, 2007, p.56)Erikson calls this period a Psychosocial Moratorium.During this period of Psychosocial Moratorium Erikson viewed the solidarity of adolescents with groups and their ideas as important to identity, as young people vie to find a niche in society they can often over identify with various groups. Within these groups the feelings against other groups ( outsiders ) can often become cruel or even violent if at that place is any threat to their sense of identity.This identity battle surrounded by groups is addressed by the Social Identity Theory (SIT) which was developed by Psychologist Henri Tajfel. Unlike the build of Erikson, Tajfel concentrated more on the social than individual process of identity development. He considered the development of individual and group identity as macrocosm break unconnected processes. Tajfel was a Jewish holocaust survivor, his experiences with the Nazi regime was the driving force of his studies, he wanted to chicane what it was that led to prejudice between different groups.Tajfel mainly focused his studies on trying to identify the borderline requirements needed in order to form group identities, which he did by studying the intergroup relations between minimal groups. These minimal groups were a number of individuals with nothing really in common with each other, apart from the fact that they were categorized as being in the same group (ingroup), they as well as had no savvy to oppose any individual or group outside their defined group (outgroup).Tajf el found that the frank fact of being categorized within a group was enough to cause prejudice against other group. It is the subjective feeling of belonging to a group which is important in SIT rather than social station as defined by outsiders or simply sharing some characteristics with other group members (Turner cited in Phoenix, 2007, p.63). The SIT theory suggests that the lieu of an individuals group identity can directly affect a persons individual identity, and that the need to belong to a game status group is paramount to a sense of high self esteem.Therefore groups are continuously striving to be paramount and superior, in doing so dominant groups will often inflict prejudice and contrast against inferior groups as a means to development their members self esteem. likewise individuals of inferior groups will strive to summation their self esteem by attempting to increase their status by means of social mobility ( move to a higher status group). Some groups will o ften try to affect social change in order to improve their social status by means of social creativity,(redefining their social status in a more positive way) or social competition, ( revolutions and civil wars).Both the Psychosocial and SIT theories of identity are relevant in different ways when considering real life issues, one of which being the embodied identities of people with physical disabilities. Embodiment is a factor in both theories, SIT considers embodiment (of physically impaired people) as a category for discrimination whilst the Psychosocial theory is concerned with the continuity of ones body to function as an issue of identity. People becoming physically impaired later in life will have a heightened sense of identity, this can be explained by both theories. Psychosocial theorists would see this as a break in the continuity which is central to this theory leading to an identity crisis, whilst in the context of SIT the change in social status by being categorised i n a minority group would be the explanation.In summarising the theories of Erikson and Tajfel it can be clearly seen that both approached the complexity of identity in very different ways, both drawing from their bear life experiences as a focus for their studies. Although they both draw different conclusions each theory has some relevance to the identity of physically impaired people, this reinforces the view that there is no single answer to the scruple of identity.ReferencesPhoenix, A. (2007) Identities and Diversities, in Miell, D. and Thomas, K. (eds) Mapping Psychology, Milton Keynes, The Open University.Part 2The aim of the study is to research the importance of work for identity. The researchers propose to recruit participants by putting a poster in a job meat inviting unemployed people to volunteer to be queryed roughly their employment history. People who express interest will be given a date and time for an interview and asked to sign a go for form. They will be off ered a small payment (5) for completing the interview. When they attend the interview, they will be told that the interview will be video-recorded and later transcribed (i.e. the questions and answers written down) for the researchers to analyse. They will be promised confidentiality.The ethics committee does not portion out approval, for several reasons. One is that in the proposed study the researchers do not adequately obtain the informed concur of the participants, as required by the British Psychological Society.1. Explain the problems with the proposed study concerning informed consent. (150 words)Informed consent was not adequately obtained as it was not clearly stated as to why the research was being done nor was it made clear as to how the interview would be structured (use of a video tape, questionnaire, etc) It was not made completely clear as to how the data will be used and for what purpose. There was also no explanation of the fact that after the interview had been t ranscribed, further consent would be needed earlier it could be used.2. Explain three of the other ethical problems raised by the proposed study. (200 words)a. There was no cite of the participants right to withdraw at any time which should be done at the point of first contact. It should also be explained that if they did decide to withdraw during the interview that the payment they received would not be withdrawn. This was not made clear and the statement could easily be read as if there will be no payment unless the interview was completed.b. Participants should not be promised confidentiality as a number of people would plausibly see the data given in order to analyse it. Instead they should have been promised anonymity whereby not only their name will be removed but any clues to their identity too. If this is not doable then consent would be needed for disclosure.c. It should have been made clear that before signing a consent form participants would be given the choice as t o what questions they wish to answer and given the filling to refuse to answer any questions they were uncomfortable with.3. Suggest a possible improvement to the study and explain the ethical problem(s) this would address. (150 words)The participants could have been informed that they can view the data collected at the end of the interview and that they have the opportunity then to withdraw any information they were unhappy or uncomfortable about making public. This would help to uphold the dignity of the participant, in case in hindsight they had revealed something about themselves that they wanted to declare private.

Consideration when building market-competitve compensation system Essay Example for Free

Consideration when building commercialise-competitve compensationment system EssayDiscuss and explain the considerations when building marketplace-competitive salary systems. A company that strives to be competitive in whatever market they belong to allow for perpetually look for strategic and competitive advantages. Building a market-competitive compensation system is the first step take to attract, retain, and promote high performing individuals who will help a company reach and maintain that process over competitors, so it is imperative to get it right the first time offer compensation that is furthermost above the median wage and the company must lower its bottom line, leaving it less specie to reinvest, pay stockholders, etc. Offer too low a compensation package and the company will not be able to attract the high performers it is looking for to drive the competitive advantages further. To build a market-competitive pay system a company mustConduct Strategic Anal yses When a company conducts a strategic analysis of both the external market (industry profile, competitor information, long-term growth prospects) and internal factors (functional capabilities, fiscal situation) it is looking for the parameters or the limits that it can perform and grow with (Martocchio 146) . Assess competitors pay practices with compensation surveys The textbook goes into depth the factors surrounding compensation surveys, much of which are better explained in a statistics class. It is intelligibly difficult for a company to develop an internal custom compensation survey, as training personnel who have never done this is difficult, not the mention a companys competition is clearly resistant to releasing pay numbers to rivals Published surveys do exist, however, and consulting firms are there, depending on the industry. The most most-valuable strategic considerations to develop in a survey are determining the relevant job market and choosing benchmark jobs w ithin that market (150).Integrate internal job structure with external market pay rates Using regression analysis, which describes the linear relationship amid two variables (i.e. simple regression) or between the linear composite of multiple variables and one other variable (i.e. multiple regression) (380). In simpler terms, it is finding the saucy spot for the company pay based on external markets and what they pay and factors internalto the company (relevant deed experience, job value, etc). Determine compensation policies A Company has three pay level policies to choose from market lead, market lag, or market match. A market lead policy leads the way, establishing a pay which is higher(prenominal) than market trends plainly may result in reduced profits. This is, however, what a company may requirement to do to differentiate itself from the competition. Market lag policy has a company compensating employees less than the average. This is best desirable to a lowest-cost s trategy and the claim can be made that those low costs are passed to the clients or consumers. Market match policy ensures the company is compensating its personnel the same as current market trends. It is a safe way to go but does little to help a company distinguish itself from competitors, but if it fits within the strategic goals of a company it is the way to go.Works CitedMartocchio, Joseph J. Strategic Compensation A military man Resource Management Approach 7th Edition. Upper Saddle River Pearson, 2013.

Of Mice and Men - Curleys Wife Essay Example for Free

Of Mice and Men Curleys Wife striveCurleys wife is the only women in the ranch, as we learned from the previous chapters, and is not given a found as she is seen as Curleys property. First destined to be an actress as she recounts to Lennie, Candy and Crooks, her chances were taken away by her mother who thought she was too young and she so ended up at the ranch by marrying Curley, concerned in getting away from her opportunity-breaker mother as soon as viable. From this we can already observe her high self-esteem, thinking it was only because of her mother that she didnt end up in acting, not because of her possible lack of great talent. But marrying Curley wasnt maybe finally the best choice.Confined almost all daylight in a two-by-four house, she has to listen to her men-hater husbands only conversation about what he is going to do to the fellows he doesnt like, or to support his non-care about her. She doesnt like him, says he is too selfish and proud of himself (we can ceremonial occasion that these are similarly two of her self-characteristics). These facts lead her to become lonely and hostile to men, regarding them as responsible for her abominable situation.The only benefit she uses from her marriage is her superiority against the other men, being the wife of the bosss son and so having the baron of having them fired, power from which she abuses, for example by forcing Lennie, Crooks and Candy to speak to her. This shows her manipulative and intelligent character but also her tremendous loneliness. She is mean, bitter and prejudiced against them (she calls them the weak ones, hobos, and discriminates them by treating them respectively of dum-dum, nigger and lousy old sheep), but she has an irrepressible need to talk to them.

Effects of globalization on the politics of China Essay Example for Free

Effects of globoseization on the politics of mainland chinaware EssayArguably globalization has served mainland Chinas commie rulers well. (Yahuda Chinas Win-Win Globalization) On the political front too, Chinese rulers welcomed globalization rather used it as a tool for the fulfillment of their own purposes. It was suspected that globalization would throw the communist rule out of the country once globalization had set foot unwaveringly in the cultural and economical roots. However, it proved far from it, in fact it promoted the communist rule since whole the well balanced economic growth took place in their era and reinforced the existing rulers. The communist party has faced the challenges bravely and tackled them skillfully in order to prove themselves. It has accomplished three substantial generational changes of leadership from the heroic founding fathers, to the technocratic Soviet-educated engineers of the generation of Jiang Zemin and Li Peng, and now to the next t echnocratic generation, headed by Hu Jintao. (Yahuda Chinas Win-Win Globalization) The political front of China has been altogether revolutionized and as its foreign insurance policy.The altered foreign policy has strengthened its international relations and has improved its position which was highly essential for supporting and continuing its the success of its economic strategies. Environmental issue Please Note that this is the ethical issue chosen from a rove of women rights environmental etc specified in your order International trade, sparing and politics make it essential for all the countries and regions to brook by strict rules regarding environmental protection.This has lead countries to take effective steps to improve their countries environmental conditions to jibe the standards set by the international union. Involvement of various states has lead to the advent of global environmental challenges that contribute not be solved without international cooperation, s uch as climate change, cross-boundary water and air pollution, over-fishing of the ocean, and the short-circuit of invasive species. Many factories are built in bursting countries where they can pollute freely. (Globalization Wikipedia) Hence rules pick up been made and have to strongly implemented in countries which are possible suspects of spreading pollution. In cutting of China, globalization has played a vital role in developing the environmental culture. If seen closely ab initio globalization lead to rapid industrialization which was a major source of pollution. International community with succession seemed to give more importance to the environmental issue than to the actual economic growth of a country.It argued that economic growth at the cost of spoiling the environment was not at all acceptable. Pollution is perpetually one of the first impressions visitor forms of China. From bicycles to cars in 25 years, urban China rarely sees much in the way of blue sky anymo re. Rapid and large-scale industrialization only compounds the problem. (Roach) However, China struggled hard to represent off this problem since international issues got stricter regarding the environmental issue.It is however, highly difficult for China to balance between its economy and the pollution problem it faces. Environmental problem has risen to an extent that China could serious problems if the international community places restrictions on it because of its environmental problem. It is a sorry state of affairs that globalization has lead China to develop into one of the most rapidly growing countries and at the same time it has harbored a much bear on problem for it like environmental pollution. On the cost of its economy it has damaged its own environment for good.However, China has planned a strategy of balancing its economy and the pollution problem in order to compact the current pollution and minimize future pollution possibilities.Works Cited Globalization Wiki pedia. 21 April 2008. http//en. wikipedia. org/wiki/GlobalismEffects_of_globalization Khan, Azizur Rehman and Riskin, Carl. Inequality and poorness in China in the age of Globalization. 2001. Oxford. Roach, Stephen S. Chinas Environmental Moment of Truth. April 4 2007. The Globalist. 21 April 2008. http//www. theglobalist.com/DBWeb/storyid. aspx? StoryId=6088 Rothkop, David. In Praise of Cultural Imperialism? Effects of Globalization on Culture June 22, 1997. Global policy Forum. 21 April 2008. http//www. globalpolicy. org/globaliz/cultural/globcult. htm Weller, Robert P. Discovering Nature Globalization and Environmental Culture in China and Taiwan. 2006. Cambridge University Press. Yahuda, Michael. Chinas Win-Win Globalization. Yale global online. 21 April 2008. http//yaleglobal. yale. edu/display. article? id=1017page=2

Instructional design Essay Example for Free

Instructional role undersidevassInstructional design is an important tool in any system of education. It enables every(prenominal) the stakeholders of the educational field to light upon their aspirationives. This paper critically analyzes the various approaches to institutional design, their benefits and failinges, and push examines the principles relevant to instructional designs. Introduction at that place has been a massive increase in institutions that offer e- acquirement and this can be attri exclusivelyed to the changes from the traditional methods of teaching, to the future trends in the same.E-learning enables learners to get access to various curricular from the comfort of their computing machines. It as well enables students to earn degrees from prestigious universities, without being physically present in that respect. However, the success of e-learning can be largely attributed to instructional design programmes that guide teaching methods, and run ac ross that all stakeholders in the education industry achieve their objectives. Instructional design involves trans embodimenting the learning principles into learning activities.It goes further and develops, utilizes, manages and evalu take ins resources and processes for learning. Instructional design also involves creating the right environment, that will transform learners from defers of inability to strain tasks, to states of the ability to accomplish tasks. There argon three main approaches that argon used in achieving these objectives. The showtime approach is the behavioural approach, the second is the cognitivism approach, while the ternion is the constructivism approach. These approaches have benefits and limitations, and ar discussed below.Behaviorism approach. The founder of this approach to instructional design, is tooshie Watson. He wrote a paper in 1913, in which he argued that when conveying social science, we should study and demo overt mien only. This is the behavior that can be observe and measured, and he further added that we should ignore intragroup states such as amiable states or motives. The reason for ignoring the intragroup state, according to him, was that it can non be objectively measured. This implies that the inner state can non be simultaneously observed by many observers.Watson called the inner processes, the black box, and his view was that they were not accessible, scientifically. In behaviouristic psychology, our focus is overt behavior and its stimuli, thereby making it the stimulus- receipt-psychology. Watson further says that all behavior can be attributed to external stimuli, which is observable. How the stimuli is processed inside the system is regarded as irrelevant, since it cannot be objectively measured. Since the behaviorists view behavior as a retort to environmental stimulus, change of behavior can be authoritativeized by creating the favorable environment.Watsons approach to behaviouristic psychology was influenced by Ivan Pavlovs earlier perspectives on operant conditioning and classical conditioning. Pavlov, had observed that responses of salivation, brought astir(predicate) by seeing food, could also be generated by stimuli present during the presence of food. He observed this by doing an experiment with his dog the fact that a bell was rang, just before the dog ate food, made it salivate every time it heard the bell, even though food was not present. This is what Pavlov referred to as classical conditioning. Skinner, on the other hand, came up with the operant conditioning perspective.His view was that behavior is only potential to be repeated, after getting a certain(p) reward and that the repetition is dictated by the signification of the same behavior. Edward Thorndike is another social scientist who supported the behaviouristic psychology approach. He stated that if there is a response to a situation, and it leads to a consequence that is satisfying, it is very likely that the response will be repeated, if the situation happens in future. He conducted an experiment using cats in puzzle boxes and realized that the time they took to escape from the box stepwise reduced.He further attempted to see if the cats were using insight or whether they were gradually learning. His findings were that they were gradually learning, since the simplification in time used did not change abruptly, but instead changed gradually. The philosophy behind behaviorism is that a person can derive meaning, in the environment, without using personal experience (Ainslie, 2001). The instructional goals be framed in observable and specific behavioral terms. This approach looks at the immediate change in behavior, that can be recognized.In a learning environment, the instructor presents well structured materials to the student, and assesses his or her virtuoso(a) discretion of the same. The instructor focuses on interaction and presentation, offering individual students tutorial relationship. The students read provided materials and the assesses their mastery of the same, through and through and through and through individual tests and assignments. Since the general agreement is that stimuli leads to a specific response, most of this quality of question is carried out with physicals, in laboratories.It makes no difference in whether the response is observed using an experiment, as conflicting to real smell situations, if stimuli generates certain responses. The approach has been very useful in introducing humane education environments, since it was realized that rewards encouraging loveable behavior achieved better results, than punishments for undesirable behavior. Types There ar prefatorialally three types of behaviorism the get-go of all type is the methodological behaviorism. In this case, behaviorism is seen to ignore the mental state and other internal processes that affect behavior of an organism.This type of behaviorism sees no additional benefits that can be derived from consideration of an entitys desires or beliefs, in understanding patterns of behavior and therefore ignores them. This type of behaviorism views the mental state as a poor object of empirically studying the behavior of an entity. The second type of behaviorism is the psychological behaviorism and it tries to explain animal and human behavior as influenced by external stimulus. This is explained by Watsons experiment on the dog and bell, which is explained above.The dogs typical of salivating every time it hears the bell can be explained by this type of behaviorism. The third type of behaviorism is the analytical behaviorism, which is also called the logical behaviorism. This is a philosophical theory that explain the meanings of mental concepts and terms. It further goes on to explain that the idea of a mental condition or state is a behavioral garbage disposal idea. Strengths check to Graham (2004), one of the strengths attrib uted to this approach is that it avoids regressive explanation of behaviors.This is through avoidance of explaining a form of behavior, using another form of behavior, that is, explaining overt behavior using covert behavior. This is achieved through ignoring mental activities, which are forms of behavior and using other forms non behavior, such as environmental stimulus, to explain behavior. Another strength that behaviorism possesses is that it is anti-nativist. Nativists call back that the mind at birth, has rules of processing that are used when learning. Behaviorism is supported by theorists since they believe that the mind learns through exposure to a stimulus and not through implicit procedures.Weaknesses. One flunk of behaviorism is the inadequate understanding of the effect of reinforcements on behaviors. The reinforcement should perpetually increase frequency of responses, but this relies on the ability of the organism to recall the circumstances under which the stimuli was presented. This agency that in the event that the organism forgets those circumstances, there will be no response to the stimuli. The second weakness is that this approach ignores the mental state and the inner motivation. This is commonly referred to as the black box and is usually ignored by behaviorism.The disadvantage of this ignorance is that twain the mental state, and motivation play a part in determining the behavior of an individual. The third weakness is that for the organism to react to the stimuli, the reinforcement has to be consistent, otherwise the organism will not notice it. well-nigh theorists regard intrinsic human conditions as limitation to this approach. These include loss of memory, presence of pain, paralysis of the body and the language barrier. All these can make the organism or human fail to respond to the reinforcement, any be take a shit they do not sense it, or they sense it but are unable to respond.Cognitivism Cognitivism is an approach that tries to study the inner processes that are ignored by behaviorism. Cognitivism attempts to open the black box that is closed by behaviorism. According to cognitivism, human minds process randomness, which makes it important to understand the processes, which include problem solving, immortaliseing, attending and knowing drill. Cognitivists relate to the calculating machine language of input of information, and processing of the same, leading to output of information. Cognitivism started in the 1960s, when there were limited perspectives on approaches to behaviourism. more or less of the theorists that were associated with cognitivism include Robert Gagne, Jerome Bruner and Ausubel David. Ausubel hard put importance of content meaning, which could be associated with the pre-existing information. Bruner, on the other hand stressed the importance of motivation in the learning process, while Gagne defined the conditions of learning, which include intellectual skills, verbal inform ation and cognitive processes. Questions were asked about the black box and someone had to open it. The basic view in this approach, is that the response to a situation by human beings is dictated by processing of information.Cognitive theorists view much of learning as taking place through repetition and contiguity. They view the role of reinforcement as more of provision of feedback on accuracy of a response, rather than motivation. It is easier to think information with the following qualities The first is meaningful effects, which means that meaningless information is difficult to remember and vice verse. Practice effects means that information that is rehearsed is easily remembered, especially if done with distributed practice (Place, 2000).Schema effects imply that it is difficult to remember information that cannot fit a persons schema. Mnemonic effects are used to transform meaningless spoken language and expressions into meaningful semantics. State dependent effect means that it is easier to remember something, under the context it was taught in, than on a antithetic context. Weaknesses The weakness with this approach is that the learner whitethorn not learn the best way of accomplishing a task, using this approach, since it mightiness change in different situations. This means that the knowledge learned may not be applicable in solving new problems.For instance, the correct way to log into a computer may vary with the model and software being used. The other weakness, according to Kearsley (2007), is that this approach does not always work, this may be due to a combination of several factors. The brain cannot be taken to work exactly like a computer, since a computer is a machine. There are human factors that might hinder a person from effectively remembering what is learned, but the same cannot be s help oneself of a computer. The person might have stress or be exhausted and this affects the working of the processes. ConstructivismThis approach views learning as a process that is constructive and active. Learning is seen to occur when children construct representations of the information that they have acquired and processed. This requires the impinging between pre-existing knowledge and new information. This link is subjective and varies from one person to another, since everyone possesses different knowledge, brought about by undergoing different experiences. However, it is important that the pre-existing knowledge is stimulated in order for the person to remember it, and subsequently link it to the new information.Jonassens model Jonassen is a University of Missouri don and an expert in implementing modern theories of learning. He designed a learning framework for curriculum development and the following are the elements the first element is the plan for establishing and developing the instruction program. The second element is the methods for advancing existing programs, while the third is strategies for sustaining partnerships. The fourth is assessment of the instruction impacts and rating of the learners understanding.These guidelines help in transformation of students gestalt from the stage where they are disjointed to the stage where there is familiarity. Gestalt psychology This is a theory of the brain and mind that explains that the whole of the brain is not equal to the sum of the parts. It is used to explain how human senses work, especially in recognizing whole forms and figures. There are four properties in this approach and the first is emergence. Here, the vision is not properly visible. The second property is hypostatisation and here, the perception of the aspect is generated.The third stage is multistability and in this case, ambiguous perceptions moves between two possible interpretations. The demise property is invariance and this is where geographical objects, simple in nature are recognized, even though they may be rotating or distorted in scale. Techniques The techniques used in constructivism include collaborative learning, where learners who have different backgrounds and skills discuss and do tasks together, such that they come to an agreement on the truth about a certain situation or circumstance.Another technique involves library research and the learners discover new facts by themselves, without the aid of the instructor. Similarly, field work excursions may also help the learners discover things as they are in real life, through conducting research on the ground. Learners can also learn through teaching, which is different from presentations, since the learners have the license to use their own approach to teaching. The strength of this approach is that it is useful for the learner when dealing with real-life situations.According to Robinson (2003), the basic forms of teaching using this method are coaching, scaffolding and modeling. These methods help the students in acquisition of cognitive skills, through practice and observation. Modeli ng provides an opportunity for the learner to observe problems and their solutions, in order to enable them to create conceptional models. Scaffolding and coaching provides feedback, hints and sometimes guidelines so that they are able to complete tasks. Examples of such forms of teaching are on-line message boards, workshops, simulations and games.Criticism While the constructivists state that learning can be enhanced by doing, critics argue that this is not always the case. They further argue that some novice learners lack schemas or the mental capability to learn through doing. Some critics even go further to say that years of research have not proved that the constructivist approach leads to discovery, and in the instances where discovery has occurred, this was as a result of channelise discovery, through help by instructors.Some critics see the constructivism approach as impractical in certain fields since it reveals certain weaknesses, that are attributed to the constructivis m approach, which they view as focusing on memorization as opposed to behavior action or change. For example, in a study done on medical students, insure based learning revealed weaknesses in the students abilities to pass written tests, due to the bias in learning the data-based aspects. Principles of instructional design These are the principles that should be followed when undertaking instructional design, and their purpose is to achieve the objectives of instructional design.The first principle is the fairness and this implies that all learners should use equal means to achieve the requirements of the course. The book of instructions should be accessed by equally by all learners. Diversity and the different abilities of the learners should be taken into consideration. An example of such a learning environment is an on-line based course. The second principle that should be applied is the flexibility in participation, use and presentation of learning materials. This means that t here should be several ways of accessing the learning materials, interacting with them, and evaluation of use of the materials.The instructions should be designed to satisfy the wide range of preferences of the learner. Examples of such learning environments are ones with provision of optional assignments, due dates and formats where possible. The third principle, according to Wells (2000), is consistent and straightforward instructions, and this means that the instructions should be agnise and free from unnecessary distractions and complexities. This can be done through ensuring that grading, content, learning objectives and assignments are consistent.The fourth principle is explicitly presenting information, and this is where expectations of the course are clear. It also entails making all communication lines clear and removing any barriers to the same. It also involves presentation of the information in a multiple format. This can be achieved through making explicit expectations on assignments and providing a rubric or grading system. The fifth principle is a supportive environment for learning. This entails proper handling of mistakes made, and viewing them as opportunities for learning.It also involves minimizing the hazards that have the potential to cause irreversible failures and errors. An example of such a learning environment is one where very large assignments are broken into smaller components so that there are minimal errors by students. Another way to achieve this is to provide questions that are frequently asked during assessments. The other principal is having learning space that can accommodate all students and finally, minimizing unnecessary physical requirements or efforts by the students.This can be achieved by for instance, allowing the students to use word processors for a submission, and allowing the electronic submission of the assignments. Conclusion There are several approaches that can be used in instructional designs. Each approac h has its own pros and cons. It is important to evaluate these before using an instructional design approach. The instructors should understand the learning process, when dealing with students, and the obstacles to learning so that they can avoid them.It is also clear that there are several principles that should be followed when practicing instructional designs. It is very important to create the right environment for learning, since that is what motivates students to learn. It is also important to take care of the diverse needs of learners since they come from different backgrounds, and most of all, equality should be observed regardless of the background of the learner. References. Ainslie, G. (2001). Breakdown of Will. Washington AMACOM. Graham, G. (2004). Identifying the Mind Selected Papers of U. T. Place. Oxford Oxford

The Factors Affecting Auditor Independence Accounting Essay

The Factors bear on Auditor Independence Accounting EssayThe issue of he ber emancipation is a crucial subdivision and very important for the coat uped account profession. This concept has been discussed widely and many definitions devote been presented in literature. Independence refers to the attendees efficacy to present his opinion almost the reliability of monetary logical arguments honestly and impartially away from his interest or the pressure of lymph glands1(Ahmad, 1985).Literature has contemplated 2 standards for assessing listener freedom. Mautz sharaf(1961), who are among the pioneers in the study on hearers license work developed a concept of independence with two components practitioner-independence (independence in event) and profession-independence (independence in demeanor). The Public Oversight add-in emphasizingd that the members of Certified Public Accountant theaters should protect the profession by creation independence some(prenominal ) in fact and in appearance (Lowe et al, 1999). Independence in fact refers to the mental attitude of the attendant characterized by the wholeness and the objective approach to the scrutinise process. Also, the practitioner independence requires the meeter to be allay from personal interest and susceptibility to excessive pressure2( Moizer Sutton, 1997).However, since this mental process is unobservable and meeters also put one over incentives to violate their independence through satisfying their clients so as to maintain the economic bonding to the client3(DeAngelo, 1981), thither is a need for the attenders to be perceived as item-by-item(named independence in appearance) from the direction group who prepares the financial statements. Orren (1997) states that independence in fact refers to the actual, objective relationship between scrutiniseing firms and their clients whereas independence in appearance is the subjective stated of that relationship as perceived by t he clients and the third parties. Church and Zhang, (2002) argue that independence in fact is necessary to levy the reliability of financial statements. On other hand, independence in appearance is necessary to promote public confidence such that users will rely on audited financial statements.Securities and Exchange instruction, 1979 assertsThe attendee independence issue is both one of appearance and of fact if public confidence in the integrity of financial reporting is to be maintained, it is of the utmost importance that public confidence in the objectivity of nonsymbiotic attenders be similarly maintained.American Institute of Certified Public Accountants (Public Oversight Board, 1979)While it is, of course, essential that an auditor preserve his objectivity and integrity from his own viewpoint, commonly called independence in fact, it is also important that the auditor appear in hooked to all users of the financial information he provides. This latter concept is an essen tial member to the value of the audit function because users of audit reports essential be able to rely on the independent auditor.The need for Auditors independenceIndependence is an important auditing standard because the auditor adds justification and credibility to financial statement even when there are no material misstatements or omissions in the financial statements prepared by concern (okolie 2007). The author Gupta (1999) is of opinion that is auditor is not independent of centering his opinion would mean zilch to shareholders, prospective investors, bankers, government agencies, and others who are refer with the financial statements of a company.The author Ezeipe(2004) describes the concept of auditors independence in three dimensions4Programme independence Sometimes client manager have the intention to restrict or modify the procedures that the auditor want to perform. Thus auditors should always remain free from interference of client managers. inform Independence The auditor should never let any feelings of loyalty towards the client to push his work. He must fully and fairly disclose his obligations. anxiety are never allowed to pressurize the auditor.Investigative Independence The auditor should have access to all necessary materials call for on the content of an audit. For example, the auditor must have access to books and records also active co-operation from management personnel during audit examination is required (salehi 2009).Factors affecting auditor independenceIn theory, there are many factors that affect independence of an auditor and these factors which have been canvas can beThe effects of giftsThe purchase of discounts arrangementThe audit firm sizingThe purvey of management advisory go by the audit firmThe client financial conditionThe nature of affair issueThe audit firms tenureThe degree of competition in the audit services marketThe size of the audit feesThe audit committeePractising non-audit services by auditorsI n this study, only factors such as the provision of non audit services, the audit firm size, the audit firms tenure, the degree of competition in the audit services market, the size of audit fees and non audit fees and the audit committee will be analysed and whether these factors will impair or enhance auditors independence.The provision of non audit services by auditorsAudit failures5reported in the past have modify the profession of auditor worldwide because the interests of shareholders and stockholders have not been safeguarded. This problem has drumn as a result of the provision of non-audit services (Salehi and Moradi 2010).Non- audit services can be any services other than audit that an auditor provides to an audit client. Over the late 20th century, demand for work expert services has increased, wattington and Pany (2001) identified the unalike range of services which are offered by auditors to private and public sectors and these non-audit services include training, s ervices for payroll, fortune management advice, mergers and acquisition, taxation, public offering, portfolio monitoring, recruitment and human resources and corporate governance. An auditor needs to pay much heed when both audit and non-audit services are provided to the same client, because these non-audit services whitethorn threaten the independence of auditor.Although there are market-based incentives for auditors to remain independent, there are also forces that potentially threaten auditor independence. Specifically, the mho is concerned about two effects of non-audit services. One is a fear that non-audit service fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business6. The other is that the consulting nature of many non-audit services puts auditors in managerial roles, potentially threatening their objectivity about the transactions they audit.Auditors services relationship rai ses two types of independence concerns. First, the to a greater extent than the auditor has at stake in its dealing with the audit client, particularly when the non-audit services relationship has the potential to generate significant revenues on chair of the audit relationship. Second, certain types of non-audit services, when provided by the auditor, create inherent conflicts that are incompatible with objectivity.In the United States, the Sarbanes Oxley movement of 2002 implemented a ban on nine non-audit services which includeBookkeeping and other services related to the audit clients story records or financial statements.Financial information systems design and implementation assessment or valuation services and fairness opinionsActuarial servicesInternal audit servicesManagement functionsHuman resourcesBroker-dealer servicesLegal servicesOjo (2009) suggested that the provision of non- audit services by audit firms does not necessarily affect auditor independence. However, where the fees generated from non-audit services are relatively high (in proportion to the audit fees arrive by such score firms), this creates a situation whereby the auditors independence is likely to be compromised since the auditor whitethorn be denied utile contracts7where he gives a qualified opinion on the financial statement being audited.Proponents of the provision of audit services argue that synergies of knowledge spill over and audit efficiency arise from providing both audit and non- audit services. Nevertheless, following the collapses, auditing profession as a whole has been affected and changes were proposed to condition that audit firms reduce their over-reliance on NAS (The Star, 2002). In order to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics that spells out guidelines for auditors capacity and independence.Audit committeeAn audit committee consists of a selected number of members of a companys board of directors whose main duties are to help auditors remain independent of management (Arens at al, 1999), that is, committee should support the auditor instead of management in different audit disputes.Braiotta (1999) and Goldman (1974) maintained that audit committees could monitor the financial reporting process and provide recommendations in the selection of auditors, negotiation of fees and termination of outer auditors, which would ultimately diminish managements power over the auditor. Thus, the audit committee is anticipated to ensure that the firm has sufficient internal controls, proper accounting policies, and independent external auditors that will prevent the incidence of fraud and promote high quality and timely financial statements.The members who inscribe in the audit committee can be non-executive directors, corporate managers, academicians and retired partners of certified public accountant firms (Knapp, 1987). In the U.S., the Securities and Exchange Commission (SEC) chairman, Levitt (2000) pointed out that, qualified, committed, independent and tough-minded audit committees represent the most reliable guardians of the public interestSEC requires Audit Committees to evaluate the independence of the companys external auditor when deciding whether or not to hire the auditor for providing non-audit services. In so doing, Audit Committees also are encouraged to lease how the auditor provided non-audit services may improve audit quality and enhance auditor independence.Size of audit firm8The size of audit firm is an essential characteristic that reflects auditor independence. Auditor reputation is directly associated with audit quality. Large audit firms will make sure to provide an independent quality audit service as the bigger audit firms tend to have better research facilities and efficient financial resources, more advanced engineering and more skilled employees who will be able to unde rtake large company audits compare to tiny audit firms. Large audit firms have larger client portfolios which enable them to resist management pressures whereas small firms provide personalised services as their client portfolios are limited and they have to succumb to management requirements (Lys and Watts, 1994).The issue of maintaining auditor independence is more crucial for smaller firms than larger firms. Pearson (1980) found the larger size of audit firms will enhance auditors independence, because, smaller firms would experience more difficulty in resisting client pressures in situations of conflict. As a result, the information content of audit reports certified by large firms is considered to be more and reliable than those of smaller audit firms9(Titman and Trueman, 1986).However, as pointed out by Goldman Barlev (1974), it cannot be concluded that large CPA firms are more resistant to pressures from their clients. This is so because the few court cases which challenge the assumption that CPA firms acted individually indicate that there is no guarantee that large CPA firm has the ability to resist pressures from clients, as happened with Arthur Andersen and Enron10.Level of competition in audit service industryCompetition11has been identified as an external factor affecting auditor independence (Shockley 1981). Many firms which operate in an intensely competitive surround may have difficulty remaining independent as the client can easily acquire services of another auditor. The12AICP Cohen Commission (1978) in its report affirms that there are excessive competitions among public accounting firms and this excessive competition among different firms has been consistently identified as a factor threatening auditor independence13(Farmer et al., 1987). .Shockley (1981) had found that audit firms operating in an environment characterized by a high level of competition for audit clients would have a greater risk of decreasing their audit independence t han where audit firms operated in a low-competition environment. However as suggested by Linberg and Beck (2004), Competition in the audit market makes the auditor more careful and concerned with the audit self-assurance level in their services.Tenure of an audit firm serving the needs of a given clientAn audit firms tenure refers to the length of time required to fill the audit needs of a given client. A lengthy association between a company and an accounting firm is likely to result a close identification of the firm with the interests of its clients, indeed an independent action by the accounting firm become difficult. (U.S. Senate 1976).The author Mautz Sharaf (1961) added that after a languish association, less rigorous audit actions, complacency and confidence in the client may arise. However, colossal auditor tenure may lead to a cozy relationship between the client and the auditor ad this may impair auditor independence due to a decrease in the auditors due-diligence an d also becomes more prepared to turn a blind eye to inappropriate managerial actions. On the other hand, long auditor tenure is beneficial as auditors gain expertise in the field they audit and may reduce the auditors ability to detect irregularities or material misstatements (Gul et al., 2009)Size of audit and non audit feesThe IFACs Code of morality for Professional Accountants (1996, para 8.7) propose that client size which is measured from size of fees could raise doubts as independence of auditor is concerned. The EFAA (October, 1998, p.4) clearly states that, the (total) fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In cases of accounting scandals (for example Enron and WorldCom), the audit firm appeared to be in collusion with the management in hiding fraudulent activities. The major factor behind such taciturnity was the amount that the auditors received as non-audit fees from these clients. Anderson, the auditor for E nron, received US dollar 27 million as non audit fees in addition to US dollar 23 million as audit fees. The fact that the accounting firm received more than half of its Enron revenue from NAS gives an appearance of a lack of independence in the audit (Flaming 2002).In addition, the fees for non-audit services has also increased substantially and are more profitable than fees from audit services, thus strengthening the economic bond and substantially lead to impairment of AI . The restrictive bodies in the U.S. like the SEC, the POB and the AICPA emphasized that significant high non audit fees can negatively affect auditor independence and also impair auditor decision-making, when those decisions involve a substantial amount of lord judgment.In Malaysia the MIA By-Law (Section B-1.98 on Professional Independence) has emphasized that if the total fees (arising from assurance and non-assurance services) generated by one assurance client or its related entities exceed 15% of the firm s total fees in each year over two consecutive financial periods, financial dependency shall be considered to exist, in which case, a self-interest threat to independence is created. In such event, the only course of action is to refuse to perform or withdraw from the assurance engagement. This 15% criterion has also been the level generally used by the ICAEW and Australia at which auditors have to consider their independent position.