The Story Of The Hour Identity Essay - 1050 Words

Aneesha Reddy Alugubelli Professor Sharon Rossum English 1302 17 June 2017 Emotions of a Woman with Identity Issues in The story of the Hour As the title suggests â€Å"The story of the hour† is a story written by Kate Chopin which happens in an hour span of a woman. The story revolves around an ill young woman named Louis Mallard whose husband was involved in a tragic train accident. The author developed many themes around the incidents that happen in that one hour, which are very differently interpreted than the usual norm for the times when this story was written. The themes of life, death are very evident from the story but the underlying conflicting themes of oppression, woman’s freedom, marital issues, guilt and people perception are†¦show more content†¦Mrs. Mallard is said to have some kind of a â€Å"heart trouble† (Chopin 1) back the day where there was no medication for heart-related issues and any kind shock might cause death in such conditions and because of this a great care was taken by her sister and her husband s friend Robert while bearing the sad news. As soon as she hears it she starts sobbing and goes on and locks herself in her room. This is where the author carefully crafts all the emotions that Louis is going through, she sinks into her chair and gazes through an open window to feel the spring vibes, which symbolizes her opportunity to a fresh start of life with no one commanding her anymore. Those were times when women were married young and who happen to move from parental shadow to that under another man. The initial description of Mr. Mallard suggested he might be very much older than his wife which might suggest a forced marriage where in Louis had no right to oppose. From the story line, it looks like her marriage was an unhappy one than a happy one which might suggest her feeling of freedom from suppression when she uttered the words Free! Free! Free!†(Chopin 4). A person deeply suffering can lie to others but not to themselves. Mrs. Mallard has a chance to live her life on her own terms for once that gave her a sense of a joy, the o ne she could feel but not show to others. This does not make her a woman who rejoices her husband s death but keeping the past aside she isShow MoreRelatedThe Daughters and Spirit of Harriet by Mirthell Bayliss Bazemore1196 Words   |  5 Pagespoems, short stories, songs and excerpts from donors to honor the late Harriet Tubman, Nelson Mandela and Thomas Garrett. 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My essay will focus on one of Du Bois’s most famous works â€Å"The Souls of Black Folk† written in (1903). Because the short story is so detailed I am going to focus on two of his most controversial conceptsRead MoreEssay on Science in Society1194 Words   |  5 Pagesdiscovery could lead to the destruction of modern civilization. In the essay The Island of Doctor Moreau, Freeman Dyson uses evidence to reply to the skepticism surrounding sciences role in todays society and the future. To answer the fear, Dyson uses his scientific insight with a series of explanations of books and true stories. In The Island of Doctor Moreau, through influential wording and the use of novels and true stories, Dyson successfully portrays society as actively aware of science andRead MoreEvaluation Essay800 Words   |  3 PagesEvaluation Essay If you are looking for a class to meet both a general education and a diversity requirement class I’d recommend taking Sociology 268. The class, Race and Ethnicity, is an introduction course taught by Professor Kristina Cantin. I am going to evaluate this professor based off of five criteria: subject knowledge and passion; setting high standards and clear classroom objectives; ability to create a sense of community within the class; professor accessibility; and mutual respectRead More Oppression of Women in Chopins Story of an Hour and Gilmans Yellow Wallpaper 1246 Words   |  5 PagesChopins Story of an Hour and Gilmans Yellow Wallpaper    The Story of an Hour by Kate Chopin and The Yellow Wallpaper by Charlotte Perkins Gilman share the same view of the subordinate position of women in the late 1800s. Both stories demonstrate the devastating effects on the mind and body that result from an intelligent person living with and accepting the imposed will of another. This essay will attempt to make their themes apparent by examining a brief summery of their stories and relatingRead MoreWhen Reflecting On What Made Me The Writer I Am Today,1672 Words   |  7 PagesI’m a writer because I’m a reader.† As a child, I devoured all kinds of books and spent hours on exploits in different worlds, with Harry and the gang at Hogwarts, or with the Pevensie kids in Narnia. And I thought that inevitably and gradually, reading is what led me to create my own universes and stories through writing. In fact, one of my first memories associated with writing was winning third place at a story competition in the 1st or 2nd grade (high prestige, I know). 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In creating our own identity, our reliance on others is consequently grand, which can be either a fine or a dreadful matter. For some, the prejudice in the perceptions of others can cause the truth to be exceedingly

Ford Motor Company - 1426 Words

Ford Motor Company Supply Chain Strategy Background In 1913, Henry Ford revolutionized product manufacturing by introducing the first assembly line to the automotive industry. Ford s hallmark of achievement proved to be a key competence for the motor company as the low cost of the Model T attracted a broader, new range of prospective car-owners. However, after many decades of success, customers have become harder to find. Due to relatively new threats to the industry, increasing numbers of cars and trucks are parked in dealer lots and showrooms creating an alarming trend of stagnation and profit erosion. Foreign-based automakers, such as Toyota and Honda, have expanded operations onto domestic shores and, in turn, have wrestled†¦show more content†¦Thus, the flexibility of Ford s chain of supply is vastly compromised. The combination of product complexity and a rigid supplier network adds complexity to the task of introducing virtual integration to Ford‘s dated process. Secondly, the communication channels and procurement procedures of Ford and its tier network are bound within the limits of traditional phone and fax methods resulting in delaying procurements, clogging inventories and affording errors typical of a manual process. Unlike the fully automated online system of Dell, Ford s manual ordering and accounting procedures waste manpower, amass stock and, in the end, prolong OTD. Furthermore, many of Ford s lower tier partners lack the capital to invest into an Internet Technology (IT) infrastructure that would be necessary to fully support virtual integration. Not only do these suppliers lack the technology and funding for IT initiatives, the incentive to upgrade is, also, non-existent. Lastly, historical dealer retailing and traditional consumer buying habits, both, inhibit the full-scale implementation of virtual integration. The dealer segment of Ford s supply chain has been completely omitted in Dell s business model. Dell takes orders directly from the customer and delivers the product, again, directly to the customer. In the case of Ford, dealer showrooms and car lots have been the only ways of retailing a new car since the inception of the automobile. 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Health Insurance and Medicare Free Essays

This presentation involved an interview with Gerry Flanagan. She is an agent with Human where she specializes in Medicare advantage plans. She and I worked together In Florida, Alabama, and Georgia as Insurance agents. We will write a custom essay sample on Health Insurance and Medicare or any similar topic only for you Order Now She was my supervisor and a good friend. During the Interview, Gerry and discussed the three issues that agents and supervisors face In the industry. Licensing, MedicareMedical regulations, and how the Affordable Care Act would change Medicare. Licensing Is a big Issue, as there Is a lot to do to get a license. First, a person must complete a background check. This requires a fee and a fingerprinting process. Twenty-four pre-licensing courses must be completed. These classes involve life, accident, health, and annuity education. Once these are completed a state exam must be passed in order to hold a license. Many people are not aware of all the requirements involved. Gerry gets to weed out those not meeting the basic elements to be an agent. Medicare has changes that occur yearly, agents have a lot of rules they have to follow. Center for MedicareMedicaid Services (CAMS) does a good job of protecting seniors. There are certain ways to handle clients. Agents cannot call them. We use to do a lot of cold calling when we got leads. Everyday seniors could get many calls from agents trying to get them to sign up for their plan. This created a lot of frustration and contusion tort seniors. Some other things that are restricted: we could not buy them lunch to hear our sales-pitch or offer them a gift tort listening. CAMS makes these rules If you don’t follow them, pay a fine or you could lose your license. Basically, Medicare Is a health Insurance plan you pay Into prior to retirement. It has 4 parts A, B, C, ; D. There Is an annual enrollment period, which this year Is 10/15-12/7. Ten thousand Baby Boomers will age In everyday between the years 2012-2031. This Is an amazingly large amount of people to have in the system. Medicaid is an income-based insurance plan. It can help with fees for all parts of Medicare. There are 4. 6 million seniors that qualify for Medicaid. Of those, there are 3. 7 million seniors that have a disability of some form. All together, there are 8. 3 million seniors that meet the criteria for both Medicare and Medicaid, being dually eligible. The Affordable Care Act will have a big effect Medicare. It will provide an out- of-pocket expense at a cap of $6700. The new Annual Enrollment Period is now 10/1 5-12/07/2012. It gives a reduction of donuts-hole costs. There will be an increase in premiums for seniors with higher incomes. CA will provide more managed care than fee for service in health care services. Advisory boards implemented that will attempt to reduce spending per person. Providers will have an Accountable Care Organization where they agree to be more accountable for over-all Medicare infirmaries w/ their primary care physician. Finally, an insufficient care clause where there Is a 1% reduction In payment for excessive admittance of seniors. Most of these parts are to be In effect by 2015. This concluded my Interview with Casey. Being a former agent, I know the importance of being informed about Medicare. Seniors would wait patiently for me as I worked with clients Just to ask a question. I want to briefly go over Medicare ; shed some light. Odds are that you will know someone turning 65 this year. Medicare NAS 4 parts ; D Witt each avian a different function and fees. You must be 65 years old or have a disability. Part A is the hospital care received as inpatient, a skilled nursing facility, hospice, or home care. No fee is required if you paid into the system prior to retirement, if not $AAA month is the fee currently. With Part B, which is the medical part of Medicare, seniors will pay 104. 90 a month with a $147 deductible. You have a deductible for Part A as well per benefit period, which begins when you are admitted and ends when you are discharged 60 day consecutively. These can be many per year as well. For days 1-60, there is a deductible of $1184. For days 61-90, expect a $296 coinsurance per day per benefit period. For day 91 and over, there is a $592 coinsurance per â€Å"lifetime reserve days†. A senior can have 60 over the scan of their lifetime. These 2 parts are known as Original Medicare. It has three key gaps with additional expense: prescription drugs are not covered, Parts A and B have out of pocket costs, and there is no cap on annual out of pocket expenses. Part C is seniors’ Medicare Advantage or Media-gap policies. These options are extremely important as Original Medicare can get very expensive. Both of these choices offer the same benefits as Original Medicare but some offer additional benefits like vision and dental and have a cap on out of pocket expense set at $6700 with Medicare Advantage. Media-gap policies are more expensive but have more benefits. They offer that same basic benefits like host, med, but can cover 100% of costs associated with health care. Prices can start as low as $75 a month. Some of the basic benefits are hospitalizing of Part A coinsurance plus 365 additional days after Medicare benefits ND. The first three pints of blood are covered each year. Hospice is covered through part A coinsurance. Each Media-gap policy has many plans. Plan A-N can be chosen depending on the need and can pay up to 100% of coinsurance deductibles, 50-75% of fees for SIN, provide coverage for foreign travel. Prices can start at $75 a month. There are many plans to choose from. It pays to do some research. Medicare Part D is prescription drug coverage. Seniors must enroll when they turn 65 years old or will face penalty of $31. 17, plus a premium each month. Monthly premiums are based on a senior’s income. The yearly deductible is $320. However, some plans have $0 escapements or deductibles. However, this depends on formula and tier of drug. Part D plans can cover costs in the coverage gap, called the â€Å"Donuts Hole†. So let’s talk about the â€Å"Donuts Hole†. All costs do not include a deductible. From $0-$2930 is spent, seniors are in the gap. In there, seniors will receive 52. 5% discount on drugs. This is an out of pocket expense. After seniors spend $4700, they come out of the â€Å"donuts hole†. Then seniors qualify for catastrophic coverage for medicine. They will then pay a small Coplay or coinsurance for remainder of the year for all medication. In summary, do your homework and read all you can to learn about Medicare and the costs associated with it. Start preparing now; it is never too early to start. Try to stay updated each year with all the changes. You can check an agent’s license at this website: http://insurance. KY. Gob/Agent/Default. Asps? Manuel=46;Diva_id=2 . All information with this presentation was verified through the Medicare. Gob website. How to cite Health Insurance and Medicare, Papers

Business Law Contractual Business Obligation

Question: Describe about the Business Law for Contractual Business Obligation. Answer: 1. In this case involving Wendy, Dave and Bill what primarily requires to be analyzed is whether all the necessary elements of a valid contract have been fulfilled in the parties entering into the contract. Is there a valid contract between Dave and Wendy and secondly whether there is a contractual obligation between Wendy and Bill. What needs to be analyzed is whether all the contractual obligations have been fulfilled between Wendy and Dave in the first instance. Whether stating of thank you shows that a person is willing to accept the offer made? Whether Bill by making a pre-condition had actually made an offer to contract or whether they were based on ambiguous terms? In this case since all the parties had entered into a verbal contract, are all the necessary factors fulfilled by making oral offer and acceptance. Wendy by accepting the offer made by Dave, has entered into a contract as all the six elements namely, offer, acceptance, consideration, intention to enter into a legal contract, capacity to contract and free consent are fulfilled. (Ewan McKendrick, 2015) The parties to the contract were in the right state of mind and entered into the contract on good faith without being subject to duress or coercion. There was meeting of minds and an intention to create a legal relation when the parties entered into the contract. Hence, it is a valid one.(Kenneth W. Clarkson, 2015) Coming to the question whether the oral promise creates a contractual obligations, has been answered affirmatively in a number of cases.(Mulcahy, 2010) Similarly, Wendy by saying thank you is deemed to have accepted the offer made by Dave. It has been held that any communication suggesting to the offeree, including his silence that the offeror has accepted the offer made. Since both Wendy and Dave were clear on their cont ractual obligations, verbal communication creates a valid contract. Coming to the second perspective as to Wendy fulfilling the contract, it can be held that one needs to look at it from an equitable perspective. Although Dave had suggested that she had to run for one hour, Wendy ran for 58 minutes, and completed the race. In the second instance however, it can be observed that the contract was not created since the elements of contract did not exist. There was neither a definite offer, nor consideration or communication. Wendy by remaining silent did not communicate her acceptance of the contract. There was however, an intention to create a contractual obligation, but on very ambiguous terms. The elements of contract are not fulfilled as neither had Bill clearly that he would pay for her attire, nor did she acknowledge his offer. This negates all the three elements namely, offer, acceptance and communication. Bill had not stated the amount which he is willing to pay; hence, there is absence of consideration as well. A mere intention to create legal obligation by people capable of entering into the contract does not create a valid contract. A contract to be enforceable has to be based on certain and definite terms and conditions. A contract based on arbitrary and ambiguous terms, as in this case is not enforceable in law or on facts. (Martorana, 2014)This aspect has been upheld in the case, (GMG Capital Investments, LLC v.Athenian Venture Partners, 2010), where the court held that where the terms of the contract are ambiguous it is susceptible to different interpretation, having different meanings. However, in the case of Wendy and Bill the parties had not arrived at a consensus by means of a clear and concrete intention to enter into a contract. When Bill mentioned to Wendy that he would be interested in sponsoring attire, it was with a pre-condition that Wendy makes up her mind to participate in the event. Although intention to contract is relevant to a contract, it is not determinative of the existence of a contract. Hence, going by the above circumstances, we can infer that since there was a valid contract between Wendy and Dave, and that she had fulfilled all her contractual obligations. She is entitled to $ 3,000 as promised by Dave. She can seek legal remedy by bringing a suit for claiming damages for breach of contract. Wendy can initiate an action for specific performance in order to claim her money from Dave. Alternatively, she may enter into mediation or conciliation as laid down under law. Since, there was an absence of valid contract with Bill; there can be no redressal that she is entitled to. 2. In this case, Dani had entered into a valid contract with Vintage upholsters by fulfilling all the elements required for a contract. All the six elements of contract have been fulfilled by both the parties desirous of entering into the contract. Vintage on the other hand, had accepted the contract with a promise that they were qualified to deliver their service and take every care to restore the car in its original condition. The agreement was therefore entered into by the parties in good faith without any undue coercion, duress by the parties capable of entering into the contract. Dani, on her part had taken due care and caution to ensure that that she chose the right vendor to get her car repaired. She signed the agreement, principally accepting the terms and conditions mentioned in it. The question arises whether, she can impose legal remedy against the defendants for deficiency in service by taking a defense that she had not read the exclusion clause, which stated that Vintage cannot accept responsibility for any damage to the goods or defect in work completed. The second question which arises here is also whether the defendants had committed a breach due to deficiency of services, as Dani found that the quality of services rendered did not match her expectation. The law regarding exclusion and Disclaimers is contained under Contract law which states that if a plaintiff signs a document containing an exclusion clause; it will, by default, automatically form a part of the contract, and may operate such that he/she has incorporated the terms into a written contract. (Kenneth W. Clarkson, 2015) Regardless of the fact whether the plaintiff has read the terms or not, read, or could see or not does not give them a defense against the plaintiff for breach of conditions of contract. In the case where, Estrangge, a caf owner, had bought a vending machine from Graucrob. She signs an agreement where the exclusion clause clearly stipulated any express or implied condition, statement, or warranty statutory or otherwise not stated herein is hereby excluded. After taking the delivery of the machine, when it failed to work well, she brought an action against Graucob for breach of contract. The court held that the defendants, by including an exclusion clause in the contract had excluded their liability and therefore not liable to pay damages to the plaintiff. (Richard Stone, 2012) By applying the principles to the present case, the defendants have defined their obligations to the plaintiff, in which the exclusion clause was well incorporated in the agreement as a part of their terms and conditions of service delivery. The exclusion term was incorporated not only in the agreement but also in the conspicuous part of the office. Hence, the defendants, in the first instance had acted in good faith without any misrepresentation of facts and actions, while also specifying the terms of the contract clearly enough to be understood to a man of ordinary prudence. The question further arises whether there has been breach of contract due to deficiency in services. Here, one has to analyze this aspect in concurrence with the first question. Going by the principles of equity and common law, while the nature of care is subjective, it suggests that the parties have to exercise reasonable care and skill in fulfilling their contractual obligations. (Dixon, 2012). The same aspect has been upheld in the case of Aleyn v Belcheir, where the court has held that a person having the power must execute it in good faith and act bona fide towards the end, failing which the contract can be void. (Kuehne, 2014) It is evident from the facts here that Vintage had taken due care to complete the work, since Carl had personally supervised the work during the commencement till a considerable amount of time, till half complete. This suggests that Vintage had taken reasonable care and caution in taking care of the fact that the work is being executed and delivered to th e best of their efforts and abilities. In order to achieve this end, Carl had personally supervised the work for a considerable amount of time. After the analysis of the facts of the case, it can be inferred that Dani is left with little or no legal remedy that she can claim. In the absence of which, the best option available to her is to seek mediation and arbitration in the matter and arrive at an equitable solution that is acceptable to both the parties. References: Dixon, W. M. (2012). An Examination of the Common Law obligation of good faith in the performance and enforcement of laws in Australia. Queensland. Ewan McKendrick, Q. L. (2015). Contract Law: Australian Edition. London: Palgrave Macmillan. GMG Capital Investments, LLC v.Athenian Venture Partners, 514 (Supreme Court of Delaware. 2010). Kenneth W. Clarkson, R. L. (2015). Business Law: Text and Cases. Stamford: Cengage Learning. Kuehne, G. (2014). Implied Obligations of Good Faith and Reasonableness in the Performance of Contracts: Old Wine in New Bottles? UWAL REV , 107. Martorana, V. R. (2014). A guide to Contractual interpretation. Pittsburg: Reed Smith LLP. Mulcahy, L. (2010). Contract Law in perspective. Rouledge Cavendish. Richard Stone, J. D. (2012). Text, Cases and Materials on Contract Law (III ed.). Oxon: Routledge.

Tupac Shakur, In My Thoughts, Is The Best Rapper There Is. Tupac Amaru

Tupac Shakur, in my thoughts, is the best rapper there is. Tupac Amaru Shakur was born on June 16, 1971. He was born in New York. Tupac Amaru are Inca words. Tupac Amaru means a "shining serpent." Shakur means "thankful to God," and that came from the Arabic language. When Tupac was 12 years old, his first performance was a play "A Raisin in the Sun." In that play Tupac played Travis. In June of 1986, Tupac's family moved to Baltimore from New York. That is where Tupac wrote his first rap. 3 months later Tupac attended Baltimore School for the arts. That is where he studied ballet and acting. About two years later Tupac moves west of the United States to Marin City, California. He moved in with a neighbor and then he began to sell drugs. In 1990 Tupac joins Digital Underground a record label where he was a dancer and a rapper. At the beginning of 1991 Tupac makes his album debut on his new label Digital Underground. In November of 91 2Pacalypse Now was released. Shortly after his 2Pacalypse release. Tupac charged a lawsuit of 10 million against an Oakland Police for brutality after being arrested for jaywalking. On January 17, 1992 Tupac makes his first movie appearance in Ernest Dickenson's Juice, where he played a betrayal role of Bishop. On September 22nd, Vice President Dan Quayle accused that Tupac's 2Pacalypse Now "has no place in our society." Next year on February 1, 1993 Tupac came out with another album. Once it was released it went platinum. It went platinum on April 19, 1995 along with 2Pacalypse Now but that went gold only. On July 23, 1993 Tupac makes his second movie appearance on John Singleton's Poetic Justice. Just before filming the movie Janet makes 2Pac take an HIV test before kissing him in any scenes. On Halloween of 93' 2Pac gets arrested for shooting two-off duty police officers from Atalanta. 2Pac said that he was harassed as a black motorist. The charges were dropped. During the end of November 94' while 2Pac is on trial for sex and weapons he was robbed $40,000 of jewelery and was shot five times. The $40,000 worth of jewelery was stolen in a recording studio in Times Square. The robbers had stole 2Pac's $30,000 diamond ring and $10,000 of gold chains. They left his diamond-encrusted gold Rolex. The case of that robbery was unsolved. 2Pac eventually survived the shots. The next day after 2Pac was shot and robbed he was found guilty with sexual abuse. 2Pac was sentenced to four and a half years of jail. He served it in New York's Rikers Island penitentiary. While 2Pac was still in jail his third album came out called Me Against the World. On its debut week Me Against the World was #1 on the Billboard's pop chart. The album goes double platinum seven months later after it first came out. Some time during October 2pac was released from jail by Death Row CEO Suge Knight for 1.4 million bond. Soon after 2Pac was released he flies to Los Angeles and signs with Death Row and begins his new record All Eyez on Me. On the 13 of February 2Pac's All Eyez on Me, Death Row debut was the first ever rap double C.D was released.. Exactly a month later All Eyez on Me goes quintuple platinum. In the month of May 2Pac and another member of Death Row Snoop Doggy Dogg released "2 of Americaz Most Wanted." It is a video which caricatured Biggie and Puff who are punished in the movie for setting up 2Pac. 2Pac comes back to New York on September 4th for a MTV Music Video Awards and then gets to a little scuffle. Three days later in Las Vegas after the Mike Tyson - Bruce Seldon fight, Shakur was shot four times in the chest while he was in Suge Knights car. 2Pac was shot by an assailant in a white Cadillac. Knight escapes with a minor injury. While 2Pac is rushed to University Medical Center where his right lung was taken out. Six days after 2pac was shot he died at exactly 4:03 PM. He died at the age of 25. His body was cremated. A year

The Modern Rules of the Memo (With Examples)

The Modern Rules of the Memo (With Examples) Whether its called a business memorandum, memoranda, or memo, it is a common form of business communication when the information to be disseminated is informal and not private. According to Business Etiquette for Dummies, 2nd Edition, If you have something confidential to communicate, dont do it in a memo.The purpose of your memoMemos are the typical form of communication used within companies and organizations. Most will be limited to a few paragraphs, but some memos may be longer, depending on their purpose and messaging.In general, a memo is used:to inform others within the company on changes in policies, directives, or procedures.to announce changes in leadership, management structure, team divisions, or workflow.to disseminate information pertaining to meetings and events held within the organization.to introduce new employees, divisions, clients, etc.The format of your memoThe most typical format of interoffice memos is as follows:Heading: (usually MEMORANDUM or MEMO in all cap s, centered, although this format is not required and can vary based on organizational style guides.)To: (Who or which department gets it)From: (Who or which department sent it)Date: (When it was sent)Subject: (Briefly, what its about)(A line generally separates the header from the content, as shown above.)Your introductory paragraph should quickly orient the reader to what the memo is about and how it pertains to them or their department. It should be written succinctly, with as few words as possible to convey the needed message. The rule of thumb is tight, informative sentences.For the body, here are a few pointers:If there are tasks that need to be completed related to the subject of the memo, those can be detailed in the body of the memo.Keep in mind that bullet points are a great way to present most information in a way that can be easily scanned and understood by the reader.Its easier for the human eye to read bullet points than long, overly complicated paragraphs.Include the important details but if there are complex details involved, direct readers to another document (a memo is not really the place for that).Memo example 1MEMORANDUMTo: All departmentsFrom: Dan Lumberg, CEODate: October 1, 2018Subject: Internet use on company timeThis is to remind all employees that Internet use on company time is prohibited. Please refrain from checking your personal email, social media accounts, or messaging platforms while on the clock, unless it is on your break time or lunch time.As noted in the employee handbook, section 2.4., all employees are responsible for:Using on-the-clock hours for company projects only.Limiting their online interactions while on the clock to clients and fellow employees within the company.Applying their break or lunch-time hours to any time spent reading personal email, personal social media accounts, or messages sent for personal use.As always, we appreciate the time and effort you put into all that you do at XYZ Corp and trust that our employees will maintain professional standards at all times while on the clock. If you have questions or concerns about these company policies, please direct them to Megan Smith at ext. 1208.Best regards,Dan Lumberg, CEOMemo example 2MEMORANDUMTo: Executive assistants, all departmentsFrom: Jon BeakerDate: October 1, 2018Subject: Attaching cover sheets to all outgoing faxesIm sending this memo to inform you of recent changes in company procedure related to faxes sent out. We have a new standard cover sheet (Form 12E) that should be used in all outgoing fax transmissions and the old one (Form 12D) should be recycled or discarded.The new cover sheet includes our new company address, along with a legal statement that is required to be attached to all outgoing fax transmissions. Without the use of this new cover sheet, we run the risk of falling out of compliance with our legal directives.This might seem like a small matter but I assure you, it is extremely important. I suggest that you immediately recycle or discard all the old fax cover sheets to avoid confusion. If there are any questions, please contact me at extension 101.Best regards,Jon Beaker

SQL Queries Essay Example | Topics and Well Written Essays - 750 words

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The relevance of academic knowledge to emergency management practice Essay

The relevance of academic knowledge to emergency management practice - Essay Example It shall utilize references from articles published in the International Journal of Mass Emergencies & Disasters. This paper hopes to come up with a better understanding of the roles which academic knowledge plays in the management of emergencies and in the appropriate assessment of disasters and emergencies. Academic knowledge is relevant to emergency management practice because it helps to provide evidence and practical information about the options of medical care during emergencies. These studies or academic knowledge establish theories which serve as bases for practice and applied interventions. The studies which shall be discussed below are academic studies or researches which provide relevant information which now and has since been used as basis in emergency practice. In a paper by Clason (1983), she attempted to evaluate the role that family plays in a person’s ability to cope with disaster. Specifically, this study sought to evaluate the assumption that family is an important factor which helps support societal organizations. In this regard, the best approach in helping families cope with disaster is through the family. This study then sought to answer the question on whether or not individuals can cope better with disaster on a large scale when they are living in family units; and if the individualized conjugal family unit with clear-cut divisions of labor roles offers better chances as compared to other family types (Clason, 1983). This study used the situation of Japanese camps for civilians during the Second World War where the Japanese built allied camps for men only, for women and children only, for men and boys, and for families. Camps built in Indonesia, Shanghai and the Philippines were the main focus for this paper. Materials f or this study were mainly taken from accounts of Dr. D. van Velden, from accounts of inmates, and from accounts of the author

Analysis of drama with critical approaches to literature Essay

Analysis of drama with critical approaches to literature - Essay Example In such cases each party in the court is totally involved, like the judge who has to pronounce the judgment, the lawyers arguing the case, the accused and his family members, the family members of the other party, the reporters of the print and electronic media etc. An agonizing and tension ridden atmosphere prevails in the courtroom. In â€Å"Oedipus the King† by Sophocles, Apollo prophesied Oedipus’ fate and communicated this knowledge by the time of his conception. As such, throughout his life the single-pointed aim of Oedipus was to challenge fate to undo the prophecy to save his life and in the process he destroyed/killed anyone who tried to obstruct him and finally ended his own life. Sophocles has succeeded in creating such an atmosphere throughout the play in â€Å"Oedipus the King,† that demands total involvement of the viewers. One of the important God-given boons to a human being is the power of discrimination. On the other hand he is also the owner of his collective destinies. It is the bounden duty of the human being to go on doing actions, without intermission, as per one’s choices authorized by the power of discrimination. Once that is done, the outcome may be good, bad or worst. At the same time one is also constantly affected by the choices others make, with whom one has interactions. That was the case with Oedipus and as such he was the victim of the choices made for him by others. This happened right from the womb to the tomb and from the cradle to the grave and as such his actions were controlled by others, in addition to his own doings. Whether Oedipus is a man of swift action or rash action is a matter of conjecture. For good or bad, he is a man of great insight. If his life is compared to a magnificent orchestra, he is also destined to carry a muffled drum along with him. He is a ruler par excellence who does in advance what his subjects need. He has the elements of devotion and destruction ingrained in his

Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence Accounting Essay History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005) My interest in auditing as my best subject and my future aspiration to become an auditor made me to choose this topic to assess the threats to auditors independence. RESEARCH OBJECTIVES 1. To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 1.3 METHOD 1. Conduct a review of literature on auditing in relation to auditors independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom: In order to find out whether the how provision of non audit service poses a threat to auditors independence. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 3. If required, conduct interviews with some auditors after the collation of questionnaire. TIMESCALE February 2005 Week 1-3, lectures on how to write good project and selection of research topic. March 1, 2005 Draft research proposal and individual tutorials. March 4, 2005 Submission of research proposal. March 2005 Literature review and clarification of research objectives. April 2005 Agree formal access to 20 auditing firms and businesses. April 2005 First draft of literature review, clarification of methodology and compilation, piloting and revision of questionnaire. April-May 2005 Administer questionnaires and collection of questionnaires. If required, conduct interviews. June 17, 2005 Submission of draft literature review, methodology and related documentation. July-September Analysis of primary/secondary data. 2005 October 2005 Further writing up and analysis. November25,2005 Draft completed including bibliography. January 13, 2006 Submission of final project report and logbook. (England, J. (2005) RESOURCES I have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental cost as part of my course expenses. REFERENCES Dunlea, A. Maclochlainn, N. (1995) Auditing standards: A Quick Reference, Dublin, Ireland, Oak Trees Press. England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K. Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, John Wiley and Sons Ltd. Sullivan, H. (2005), The Accountancy Magazine, February edition p.67. Woolf, E. (1997), Auditing Today, Essex, Prentice Hall. LITERATURE REVIEW LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement. There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For purposes of this research, independence will be separated into two related concepts of independence, which are; independence in fact and in appearance. Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) further state that, The requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. 2.1 ANALYSIS OF PRESENT SYSTEM A number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board(n.d) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as, Those services that are permissible under applicable legislation and that are routine and recurring, do not impair the independence of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and improve the entitys performance, that they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2005 Online) http://www.frc.org.uk/apb/publications/pub0685.html 2.3 STRATEGY AND TECHNOLOGY In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two overarching principles: Audit organizations should not provide non-audit services that involve performing management functions or making management decisions; and Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit service TABLE 2.3.1 2.4 CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated. REFERENCES Anon. (2005) Non -Audit services provided to audit clients ( Online) www.apb.org.uk/images/upload/document/acf1428.pdf (Date accessed 05/06/05) Anon. (2005), Auditing Practice Board: Ethical standard provisions available for small entities. http://www.frc.org.uk/apb/publications/pub0685.html (Date accessed 05/06/05) Anon. (n.d), Controversies on Provision of non audit service, http://www.sec.gov/rules/final/33-7919.htm (Date accessed 27/04/05) Anon. (n.d.) Audit and non audit services pre-approval policy, (Online) www.merrimacind.com/investors/auditpolicy.html (Date accessed 05/06/05 Bartlett, R. W. (1993), A scale of perceived independence: New evidence on an old concept, Accounting, Auditing Accountability Journal, Vol.6,  Is.  2; Beattie, V. et al. (1999), Perceptions of auditor independence: U.K. evidence, Journal of International Accounting Auditing Taxation.  Greenwich: 1999.Vol.8,  Is.  1 Dunn, J. (1991), Auditing: Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall. Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,  Is.  2; Graeme, W.  (1994), Auditor independence, audit qualifications and the provision of non-audit services: A note Accounting and Finance.  Clayton, Vol.34,  Is.  1 Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.  July Vol.32,  Is.  2. Reeves, C. (2002), How independent are the auditors? (Online) www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors (Date accessed 27/04/05) Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing Ltd Spindel, F.S. (1989), Independence and non-audit services, (Online) www.nysscpa.org/cpajournal/old/07086106.htm (Date accessed 27/04/05) Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill. Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall, RESEARCH METHODOLOGY CHAPTER THREE RESEARCH METHODOLOGY. 3.1 INTRODUCTION England, J. (2005) defined Research Methodology as, A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method. Research on the other hand, can be defined as an investigation into a matter to get a solution or answer to a particular subject matter or issue. Kumar, R. (1999) defined research as An undertaking within a framework of a set of philosophies using procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question. Research is a systematic investigation to find out answers to problems, Burns (1994; p.2) quoted by Kumar R defines research as, A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J. Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entities: To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. *The approach involves what?* There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE<

Immanuel Kants Theory Essay -- Papers Immanuel Kant Morality

Immanuel Kant's Theory Immanuel Kant (1724-1804) discussed many ethical systems and reasoning’s some were based on a belief that the reason is the final authority for morality. In Kant’s eyes, reason is directly correlated with morals and ideals. Actions of any sort, he believed, must be undertaken from a sense of duty dictated by reason, and no action performed for appropriateness or solely in obedience to law or custom can be regarded as moral. A moral act is an act done for the "right" reasons. Kant would argue that to make a promise for the wrong reason is not moral you might as well not make the promise. You must follow a certain code in order to find truth behind your actions. Kant believed that you should treat everyone with value, dignity, and respect. Our reasoning ability will always allow us to know what our duty is. Kant described two types of common commands given by reason: the hypothetical imperative, which dictates a given course of action to reach a specific end; and the categorical imperative, which dictates a course of action that must be followed because of its rightness and necessity. The categorical imperative is the basis of morality and was stated by Kant in these words: "Act as if the maxim of your action were to become through your will and general natural law." Therefore, before proceeding to act, we must decide what rule we need to follow if we were to act, whether we are willing for that rule to be followed by everyone all over. Kant believes that moral rules have no exceptions. It is wrong to kill in all situations, even those of self-defense. This belief comes from the Universal Law theory. Since we would never want murder to become a universal law, then it has to be not moral at all. Kant be... ...eighbor, be kind to others, do not steal, etc. yet, individual perception of the world by people prevents the possibility of an all-encompassing universal code of ethics. I believe along with Kant that we should develop a friendship and code to help our fellow man. We all have a duty to treat others the way we want to be treated.(Golden Rule) The one thing I disagree with is that we should not be punished for doing good deeds to those even though we might find ourselves backed into a corner when dealing with these individual problems. Overall dealing with Kant’s theory everyone should be truthful and abide by the universal code. We should follow his theory in treating everyone with value, dignity, and respect. Even though everyone should help others, I believe in some situations people have to be persuaded to help even though this goes against Kant’s beliefs.

Fuzzy Topsis Method

Fuzzy TOPSIS method This is an approach based on the TOPSIS technique (Technique for Order Preference by Similarity to Ideal Solution) and the fuzzy set theory. The TOPSIS method is based on the concept that the optimum option has the least distance from the positive ideal solution. It is a linear weighting technique, which was first proposed, in its crisp version by Chen and Hwang(1992), with reference to Hwang and Yoon(1981).Since then, this method has been widely adopted to solve MCDM problems in many different fields. Because decision information is uncertain instead of certain in most environments, further extension for group decision making problems under fuzzy environment was published by Cheng(2000),known as Fuzzy TOPSIS. The selection of the third-party provider is a typical MCDM problem. In this method firstly we screen out providers that have not minimal qualifications by the selection criteria.Then closeness coefficient of contractors to each proposal will be computed by Fuzzy TOPSIS method and finally these coefficients as successful indicators for each provider will be fed in to a linear programming to select most profitable projects and providers with respect to the constraints. The stages are described blow: Stage1: Eliminate contractors that haven't minimal qualifications. For the purpose of analysis, selection criteria need to be rationally selected at first. There are a lot of researches with respect to the decision criteria for evaluating the supplier.Such as the study of Dickson(1966), Ellram (1990),Weber et al. (1991), ,Grupe (1997), and Akomode et al. (1998). According to an empirical survey, the top four selection criteria are responsiveness to service requirements, quality of management, track record of ethical importance, and ability to provide value-added services. The less important selection criteria are listed in a descending order as below: low cost, specific channel expertise, knowledge of market, personal relationship with key c ontacts, willingness to assume risk, investment in state-of- art technologies, size of firm, and national market coverage.Keeping the outcomes of the supplier selection literature review as a guideline, we derived the relevant factors to evaluate in the provider selection process based on the outsourcing view. However selection of criteria is totally industry specific and based on each case and the criteria are changed and replaced. Then opinions of decision makers on criteria were aggregated and weights of all criteria have been calculated by organizing the expert meeting. Meanwhile, the outcomes of the supplier selection literature review should be kept as a guideline.Stage2: Computing closeness coefficient (CC) for each project by fuzzy TOPSIS method So after we have obtained the important evaluation criteria and the qualified provider candidates to form the MCDM problem,the ranking of the shortlisted vendor providers will be done using the fuzzy TOPSIS approach. First,choose the appropriate linguistic variables for the importance weight of the criteria ,asses the importance of each contractor in each project with respect to each criterion by DM, using linguistic variables.Convert these evaluation into triangular fuzzy numbers with fuzzy weight for each criterion. Fuzzy weight wj of criterion C j are obtained with regard to DM’s opinions. Then the importance of the criteria and the rating of alternatives with respect to each criterion and the aggregated rating Xij under criteria C j can be calculated as: Wj=1K[Wj1+Wj2+†¦+Wjk] xij=1K[xij1+xij2+†¦+xijk] Wjk is the importance weight of the kth decision maker. xijk is the rating of the kth decision maker. Construct the normalized fuzzy decision matrix.If we describe the linguistic variables by triangular fuzzy numbers, xij=(aij,bij,cij) and wij=(wj1,wj2,wj3)then we can get the fuzzy decision matrix denoted by R, and R= R=[rij]m? n. rij=(aijcj,bijcj,cijcj) rij=(aj-aij,aj-bij,aj-cij) Next, the we ighted normalized fuzzy decision matrix is constructed by : V=[vij]m? n, i=1,2,†¦,m j=1,2,†¦,n Where vij=rij(. )wj After all of these analysis and calculation ,a positive-ideal solution (PIS, A+) and a fuzzy negative-ideal solution (NIS,A-) as the criterion are chosen.The best alternative solution should be the closest to the Positive Ideal Solution (PIS) and the farthest from the Negative Ideal Solution (NIS). A+=(v1*,v2*,†¦,vn*) A-=(v1-,v2-,†¦,vn-) vj*=1,1,1 vj-=0,0,0 Calculate the total distance of each components from the fuzzy positive ideal and negative ideal: ? If A and B are two fuzzy numbers as follows, distance between these fuzzy numbers is calculated by equation below: A=(a1,b1,c1) B=(a2,b2,c2) Equation : DA,B=13[a2-a12+b2-b12+c2-c12]Given the above description on how to calculate the distance between fuzzy numbers, the distance of components from positive and negative ideas can be derived respectively as: di*=j=1nd(vij,vj*), i=1,2,†¦,m di-=j=1nd (vij,vj-), i=1,2,†¦,m In the end,the relative closeness coefficient (CC)of each contractor-project in each criterion can be calculated as: CCi=di*di-+di+, i=1,2,†¦,m Stage3: Selecting the best projects and related contractors Select the best projects and related contractors by ranking options based on the descending cci.An alternative with index cci approaching 1 indicates that the alternative is close to the fuzzy positive ideal reference point and far from the fuzzy negative ideal reference point. A large value of closeness index indicates a good performance of the alternative. A case study: The proposed methodology for supplier selection problem, composed of TOPSIS method, consists of three Steps: (1) Identify the criteria to be used in the model; (2) weigh the criteria by using expert views; (3) evaluation of alternatives with TOPSIS and determination of the final rank.The case is that of a major company operating in the dairy products field. In the first phase, the pr oject team operated mainly through roundtable discussions on developing their main selection criteria. After identity the criteria attributed under consideration, five alternatives suppliers are written in the list. There are several criteria need to be considered, and each vendor’s information under each criteria are collected, calculating each vendor’s overall rating weight, shown in Table 2. (Mohammad Saeed Zaeri,2010) Finally, the closeness coefficient was calculated to rank alternatives.The results obtained are shown in Table 4: (Mohammad Saeed Zaeri,2010) The order of rating among those vendors is Supplier3;gt; Supplier 4;gt; Supplier 1;gt; Supplier2;gt;Supplier5, the best vendor would be Supplier3. To conclude, the TOPSIS method had several advantages. First, TOPSIS makes it possible to appraise the distances of each candidate from the positive and negative ideal solutions. Second, it allows the straight linguistic definition of weights and ratings under each cr iterion, without the need of cumbersome pairwise comparisons and the risk of inconsistencies.It evaluates the projects and each provider more precisely by expert decision makers in each stage of the whole process. Moreover, the method is very easy to understand and to implement. All these issues are of fundamental importance for a direct field implementation of the methodology by logistics practitioners. However TOPSIS is proved to be insensitive to the number of alternatives and has its worst performance only in case of very limited number of criteria. In order to apply fuzzy TOPSIS to a MCDM problem, selection criteria have to be monotonic.

900,000 Iraqis Killed in Repression and War

900,000 Iraqis Killed in Repression and War Casualty counts in Iraq have generated a war of their own. The Johns Hopkins Bloomberg School of Public Health published a study that estimated that in the 18 months following the American invasion in 2003, 100,000 more Iraqis died than would have been expected had the invasion not occurred. The study sparked controversy over methodology. It wasnt adding up body counts from bombs and bullets but surveying households about births and deaths that had occurred since 2002, verifying the cause of death through certificates only when possible... which wasnt often. When the same team updated its study in 2006, the death toll was up to 654,965, with 91.8 percent caused by violence. Conservative organs like The Wall Street Journal went nuts, charging that, because the study was funded by the liberal activist George Soros, it was not credible. (Where the Journals editorial page gets its logic is one of the great enigmas of the age). Saddam Hussein and the Death Toll in Iraq The well-documented Iraq Body Count site was putting the figure at one-sixth that of the Johns Hopkins study, though it was relying exclusively on verifiable press, government or non-governmental organizations reports. There comes a point though when casualty figures reach such a level that debating higher or lower numbers becomes an exercise in churlishness. Of course, theres a difference between 700,000 and 100,000 dead. But is that to say that a war thats caused 100,000 dead is somehow, in any possible way, less horrific or more justifiable? The Iraqi Ministry of Health produced its own casualty count of Iraqis killed as a direct result of violence not by survey  or estimates but by verifiable deaths and proven causes: At least 87,215 killed since 2005, and more than 110,000 since 2003, or 0.38% of the Iraqi population. One of the Journals strange and utterly meaningless comparisons in its 2006 editorial discrediting the Johns Hopkins count was that fewer Americans died in the Civil War, our bloodiest conflict. Iraq's Death Count Equivalent in the United States Heres a more telling comparison. The proportion of Iraqis directly killed in the war would amount to 1.14 million deaths in a country with a population the size of the United States a proportional figure that would exceed any conflict this country has ever known. In fact, it would be almost equivalent to the sum total of all American war casualties since the War of Independence. But even that approach understates the extent of suffering of the Iraqi population because it only looks at the last six years. What of the death toll under Saddam Hussein? 23 Years of Slaughter Under Saddam Hussein In the end, the two-time Pulitzer Prize-winning John Burns wrote in The Times a few weeks before the invasion, if an American-led invasion ousts Mr. Hussein, and especially if an attack is launched without convincing proof that Iraq is still harboring forbidden arms, history may judge that the stronger case was the one that needed no inspectors to confirm: that Saddam Hussein, in his 23 years in power, plunged this country into a bloodbath of medieval proportions, and exported some of that terror to his neighbors. Burns proceeded to estimate the arithmetic of Saddams brutality: The largest number of deaths during his reign is attributable to the Iran-Iraq war (1980-1988). Iraq claims to have lost 500,000 people during that war.The 1990 occupation of Kuwait and the ensuing Gulf War caused 100,000 deaths, by Iraqs reckoningprobably an exaggeration, but not by much: the 40-day bombardment of Iraq before the three-day ground war, and the massacre of escaping Iraqi troops on the highway of death make the estimate more credible than not.Casualties from Iraqs gulag are harder to estimate, Burns wrote. Accounts collected by Western human rights groups from Iraqis and defectors have suggested that the number of those who have disappeared into the hands of the secret police, never to be heard from again, could be 200,000. Add it up, and in three decades, about 900,000 Iraqis have died from violence, or well over 3% of the Iraqi populationthe equivalent of more than 9 million people in a nation with a population as large as that of the United States. Thats what Iraq will have to recover from over the next decadesnot just the death toll of the last six years, but that of the last 30. Staring at the Abyss As of this writing, the combined combat and non-combat deaths of American and Coalition soldiers in Iraq, since 2003, total 4,595a devastating toll from the western perspective, but one that must be multiplied 200 times to begin to understand the extent of the devastation of Iraqs own death toll. Analyzed that way (since the cause of the violent deaths is not, to the dead and their survivors, nearly as relevant as the fact of the deaths themselves) even the Johns Hopkins figures become less relevant as a point of dispute, since, by focusing only on the last six years, they underestimate the breadth of the carnage. If the Johns Hopkins methodology were applied, the death toll would climb well above 1 million. One last question bears asking. Assuming that 800,000 Iraqis lost their lives during the Saddam Hussein years, does even that justify killing an additional 100,000, supposedly to be rid of Saddam? He who does battle with monsters needs to watch out lest he in the process becomes a monster himself, Nietzche wrote in Beyond Good and Evil. And if you stare too long into the abyss, the abyss will stare right back at you. Nowhere has that been more true, in this young and morally stunted century, than with Americas monstrous battle in Iraq.

Is the representation of men and masculinity changing in popular culture Essays

Is the representation of men and masculinity changing in popular culture Essays Is the representation of men and masculinity changing in popular culture Paper Is the representation of men and masculinity changing in popular culture Paper Essay Topic: Discipline and Punish the Birth Of the Prison Popular Andrew Ettinghausen is familiar Australian-wide not only through his performance on the rugby field but also through his appearances in the media as a model for advertisements for a variety of products, like mens clothing. According to Buchbinder, he therefore runs the risk of becoming that anathematised thing, the male object of the gaze. Many of his appearances in television commercials evade the simple objectification of his body, and hence of his discursive position, by some of the strategies mentioned. However, a nude photograph of the famous Ettinghausen body invites his transformation into an eroticised object of the gaze. By allowing his body to be viewed as an object Ettinghausen was deemed, apparently, to have forfeited his claim to subjectivity, and hence control over his body. It became, as it were, public property. The Ettinghausen case throws suggestively into relief a number of the anxieties and concerns that beset men trying to live in accordance to the dominant model of masculinity, not the least of which is the positioning of the male as the object of the gaze which on one hand disciplines and supervises and on the other, may also articulate that of desire. 8 Moreover, Ettinghausens story also suggests that, according to Buchbinder, for all masculinitys pervasive tyranny over both men and women in the culture, its superiority and power rest on fragile, even treacherous, foundations. 9 In contrast, not all agree on the desirability of women looking at men. While some argue that this change represents a genuine advance, others suggest that to turn men into sex objects is a setback for the debate surrounding equal opportunity. Consensus is impossible in this debate, but Creed says that at least the debate has made one definite gain, being that it has forced general recognition that women do, and should be allowed to, derive pleasure from looking, an activity that for too long has been the preserve of men10. Creed continues by saying that the concept of masculinities also reinforces the view that gender is a constructed category rather than a pre given category. Sean Dixon also argues, like Creed, that, masculinity is not a fixed and unitary category.. Rather, like all identities masculinities are invented categories11. The re emergence of womens movements, mens movements and the gay liberation movement has raised questions regarding dominant forms of masculinity and defined masculinity as a problem in recent times, as mentioned previously. Economic changes within society have also been a major contributor in regards to destabilising and re defining masculinity. Shifts within dominant forms of masculinity have also occurred due to these economic changes. The question may now be raised as to; has hegemonic masculinity changed? In response, it may be argued that yes, hegemonic masculinity has in fact changed, especially in terms of ideals. The development of new consumer markets, for example the expanding dare to care market, has had a massive impact upon the changing representations of men and masculinity in popular culture. The new mens magazines provide a good place to start looking at these new consumer markets and changing representations. According to Tony Schirato and Susan Yell, there are several reasons for the appearance of these new mens magazines on the stands. Firstly, the increasing public profile and acceptance of the mens movement, indicates that there is a discursive space in which men talking about men can take place. Secondly, the expanding market recognises the demand by advertisers for a print media vehicle for marketing to men more broadly. Thirdly, mens increasing exposure to and wider acceptance of feminism has therefore challenged polarised notions surrounding gender identity. 12 These magazines provide a discursive site for the production and circulation of new forms of masculine subjectivity says Schirato and Yell. Some critics argue that while film, lifestyle magazines and popular culture are prepared to examine masculinity, they are not prepared to question male power itself. Creed suggests that this seems as true today as it was 70 years ago, judging by the surrealists discussions. The mainstream press and television programs hardly ever articulate awareness of the existence of a range of masculinities, instead promoting masculinity as a unitary category. 13 It is important to acknowledge that a range of masculinities exist within society when assessing the question as to whether representations of men and masculinity are changing in popular culture. The media rarely question the nature surrounding the masculinity displayed by male sporting heroes and politicians to name a few. Masculinity is a transparent, singular, obvious quality. 14 This view was confirmed in the late 1990s by cultural theorist Jackie Cook in her study associated with the representations depicted of male bodies in mens magazines, for instance, in Flex Magazine, Musclemag and Ralph. She concluded that although more attention was given to health issues and the body, there appeared that there was no particular change in images of masculinity itself, especially in relation to its ongoing social and cultural dominance. 15 Cook argues that although men may adopt provocative poses that were once the territory of the female model, women continue to be depicted as ornaments. Therefore it may be argued that yes, changes are associated with the representations of men and masculinity in popular culture, but these changes are perhaps not real changes. Creed suggests that, unless men are prepared to question the nature of male power its alignment with aggression and its subordination of women and children it is difficult to envisage any lasting or worthwhile changes taking place. 16 It can be concluded that representations of men and masculinity in popular culture are changing due to the new man phenomenon which may be described as a true creation of the media, although changes addressing the inner workings of the male are yet to be seen. Robert Bly believes that, men are still encouraged to look upwards and out rather than inwards and down, into themselves. 17 It may also be seen that new relations exist in terms of looking that challenge the conventional dynamics where men own the gaze and others are the object of the gaze. Cultural theorist L. H. M Ling warns of the problems which surface when the issue of masculine identity continues to be defined as hyper masculinity. 18 It is crucial that masculinity be re thought particularly in relation to the new global media. 19. References B.Creed, Media Matrix: Sexing the New Reality, North Sydney: Allen and Unwin, 2003, ch. 5, The Full Monty: Postmodern Men and the Media D. Buchbinder, Masculinities and Identities, Victoria: Melbourne University Press, 1994 J. Hearn, The Gender Oppression: Men, masculinity and the critique of Marxism, Great Britain: Wheatsheaf Books Limited,1987 J. Cook, Mens Magazines at the Millennium Continuum: Journal of Media and Cultural Studies, vol. 14, 2000 L. H. M Ling, Sex Machine: Global Hyper masculinity and Images of the Asian Woman in Modernity Positions, vol. 7, no. 2, 1999 R. Bly, Iron John, New York: Addison Wesley, 1990 S. Nixon, Exhibiting Masculinity in Representation: Cultural Representations and Signifying Practices, ed. Stuart Hall, London: Sage, 1997 T. Schirato S. Yell, The new mens magazines and the performance of masculinity, Media International Australia, no. 92, 1999 Bibliography C. W. Franklin, The Changing Definition of Masculinity, New York: Plenum Press, 1984 D. Coad, Gender Trouble Down Under: Australian Masculinities, Paris, Presses Universitaires de Valenciennes, ch. 6 The Queer Nineties, 1992 D. Savran, Taking It Like A Man: White Masculinity, Masochism, and Contemporary American Culture, New Jersey: Princeton University Press, 1998 H. Franks, Goodbye Tarzan: Men After Feminism, NSW: Allen Unwin, 1984 M. Dyson, Re negotiating the Australian Legend: Khe Sanh and the Jimmy Barnes Stage Persona, Limina, vol. 4, 1998 R. W. Connell, Masculinities, NSW: Allen Unwin, 1995 1 J. Hearn, The Gender Oppression: Men, masculinity and the critique of Marxism, Great Britain: Wheatsheaf Books Limited,1987, p. 5 2 Note 1, p. 6 : Kimmel, 1987. 3 Note 1, p. 8 4 D. Buchbinder, Masculinities and Identities, Victoria: Melbourne University Press, 1994, p. 2 5 Note 4, p. 3 6 B. Creed, Media Matrix: Sexing the New Reality, North Sydney: Allen and Unwin, 2003, ch. 5, The Full Monty: Postmodern Men and the Media pp. 78 96 7 Note 6 8 The notion of the supervising and disciplining gaze is developed by Michael Foucault in Discipline and Punish: The Birth of the Prison (1977) in D. Buchbinder, Masculinities and Identities, Victoria: Melbourne University Press, 1994 9 Note 4, p. 83 10 Note 6, p. 84 11 S. Nixon, Exhibiting Masculinity in Representation: Cultural Representations and Signifying Practices, ed. Stuart Hall, London: Sage, p. 301 12 T. Schirato S. Yell, The new mens magazines and the performance of masculinity, Media International Australia, no. 92, p. 81 90 13 Note 6 14 Note 6 15 J. Cook, Mens Magazines at the Millennium Continuum: Journal of Media and Cultural Studies, vol. 14. p. 171 86 16 Note 6 17 R. Bly, Iron John, New York: Addison Wesley, 1990 18 L. H. M Ling, Sex Machine: Global Hyper masculinity and Images of the Asian Woman in Modernity Positions, vol. 7, no. 2, p. 277 306.