The Cultural Progression Of Latin America Essay - 1420 Words

Latin America has had a very complex history since being colonized by Spain, aside from Brazil, to its current sociopolitical movements. Unfortunately, Latin America’s cultural progression did not spread and blossom as fast as other countries because they were colonized by the retrograded country of Spain. Due to the general conservatism in Iberian culture, Spain being the cause of that, Latin America did not follow the steps towards modernity, unlike French colonized countries. After the colonization period, Latin America spent its time conserving Spanish culture. The Iberian Peninsula culture did not have the same opening into the modernity that France had. It wasn’t until the 1880’s through the 1910’s that ‘modernismo’, an anti-nationalist literary movement, arose within Latin America itself, making it a homegrown movement. Modernismo was the rejuvenation of the Spanish language and its literature. Modernismo’s literature boom allow ed for the growth of other literature movements including that magical realism movement. Influenced by the European surrealism movement, authors such as Alejo Carpentier and Miguel à ngel Asturias started writing magical realism in the 1920’s and 30’s. magical realism reached it’s peak in Latin America in the 1940’s through 1950’s. During this era, political ideologies such as communism and socialism rose. Marxism was a major contribution and was widely studied by the educated citizens of Latin America. There are many parallels between MarxistShow MoreRelatedGender Inequality During Latin American Countries1373 Words   |  6 Pages How has gender inequality affected women in Latin American countries? Gender inequality has affected the women of Latin America in a multitude of ways, but it can be argued that the division of gender equality is extremely prominent when analyzing reproductive rights and health care access. 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The Relationship Of Feminism And Anthropology Anthropology Essay Free Essays

The relationship of feminism and anthropology can convey a new development to the manner descriptive anthropologies are written and done. Lila Abu-Lughod ‘s statement women’s rightist descriptive anthropology is an ‘ethnography with adult females at the Centre written for adult females by adult females ‘ can be seen as an attempt to happen a distinguishable manner of making and composing descriptive anthropology. In this essay I will look at the roots of feminism and feminist anthropology. We will write a custom essay sample on The Relationship Of Feminism And Anthropology Anthropology Essay or any similar topic only for you Order Now I will so discourse Abu-Lughod ‘s statement and seek to explicate how her statement is good to anthropology and whether it is possible to make research her manner. I will secondly look at the advantages and disadvantages of the statement. I will concentrate on impressions of partial individuality and objectiveness. Finally, I will reason by discoursing some of the issues environing the authorization of adult females, and that although Abu-Lughod ‘s statement does hold some benefits it misses the of import point. I will reason that feminist descriptive anthropology should be used as a political tool for deprived adult females and it should reflect a â€Å" corporate, dialectical procedure of edifice theory through battles for alteration † ( Enslin:1994:545 ) . Feminism can be defined as ‘both a societal motion and a position on society. As a societal motion, it has challenged the historical subordination of adult females and advocated political, societal, and economic equality between the sexes. As a societal and sociological position, it has examined the functions that sex and gender drama in structuring society, every bit good as the mutual function that society dramas in structuring sex and gender ‘ ( Oxford dictionary 2007 ) . There are three chief classs in which the different moving ridges of feminism can be divided. Among the first one which was from 1850 to 1920, during this period most research was carried out by work forces. Feminists aimed to convey the voice of adult females in descriptive anthropology, they gave a different angle on experiences of adult females and the environing events. This brought a new angle because male descriptive anthropologies merely had the chance to interview other work forces e.g. what w ere adult females like. Important figures during this period were P.Kayberry who worked with B.Malinowski at LSE. She focused on faith but she examined work forces and adult females in her work. Traveling on to the 2nd moving ridge of which was from 1920s to 1980s, here the separation between sex and gender was made by of import women’s rightists. Sexual activity as nature and gender as civilization. This takes us to the nature civilization duality which is of import when we are concentrating on the subordination of adult females in different societies. The dualities between sex/gender, work/home, men/women, and nature/culture are of import in societal theory for raising arguments. Important figures in the 2nd moving ridge feminism were Margaret Mead she made a batch of part in her work on the diverseness of civilizations here she helped to breakdown the prejudice that was based on constructs of what is natural, and she put more accent on civilization in people ‘s development. Most of import work ‘s of Mead was Coming of Age in Samoa ( 1928 ) . Another of import figure was Eleanor Leacock who was a Marxist feminist anthropologist. She focused on catholicit y of female subordination and argued against this claim. This 2nd moving ridge of feminism was influenced by a figure of events in history, the 1960s was closely linked to political agitation in Europe and North America, like the anti-Vietnam war motion and the civil rights motion. Feminism was something that grew out of these political events during the sixtiess. Feminism argued that political relations and cognition were closely linked with each other so women’s rightists were concerned with cognition and we have to oppugn the cognition that was being given to us. Feminism during 1960s called for the constitution of adult females ‘s authorship, universities, feminist sociology and a feminist political order which would be classless. Feminists became interested in anthropology, because they looked to ethnography as a beginning of information about whether adult females were being dominated everyplace by work forces. What are some of the ways that adult females are populating different societies, was there grounds of equality between work forces and adult females. Did matriarchal societies of all time exist and to acquire the replies to such inquiries they turned to ethnography. This takes us to the issue of descriptive anthropology and what we understand about adult females in different societies. It became obvious that traditional ethnographic work ignored adult females. Some of the issues environing adult females are ; ethnograhies did non speak about adult females ‘s universes, it did non speak about what went on in adult females ‘s lives, what they thought and what their functions were. When we discuss the inquiry are adult females truly subordinated, we realize that we do non cognize much about adult females in different societies. B.Malinowski ‘s work on the Kula did discourse the male function in the exchange of valuables. But during the 1970s Anette Weiner ( 1983 ) went to analyze the same society and she found out adult females are playing an of import function in Trobriand society excessively. Their involved with the Kula, exchanges, rites etc but Malinowski ne’er wrote about it. Female anthropologists of the seventiess wo uld travel and look for of import work forces, and so they would analyze their values, their societies, what was of import to them. These anthropologists assumed, that work forces followed male logics in this public/private divide in line with this divide between the domestic and public sphere. They would besides presume that what went on in the populace sphere, economic system, political relations was more of import the domestic side. The construct of objectiveness came to be regarded as a manner of male power. Feminists claimed that scientific ideals of catholicity, eternity, and objectiveness were inherently male-dominated and that the more feminist properties of particularism, empathy and emotionalism were devalued ( Abu-Lughod 1990 ) . Feminists argued that to take over male domination these female properties had to be given more importance and made clear. Abu-Lughod ‘s ideal manner of making research is when a female ethnographer takes portion in the descriptive anthropology, instead so taking herself, who listens to other adult females ‘s voice and gives histories ( Abu-Lughod 1990 ) . The female ethnographer is able to make so because although the adult females studied differ from the ethnographer, she portions portion of the individuality of her source. The female research worker therefore has the appropriate â€Å" tools † to understand the other adult female ‘s life ( Abu-Lughod 1990 ) . this is why harmonizing to Abu-Lughod female descriptive anthropology should be an descriptive anthropology with adult females at the Centre written by and for adult females. Abu-Lughod says that early women’s rightist anthropologists did non truly make anything about cognition. They had good purposes but they did n’t make much as they were trapped in ways of thought that had been given to them by the masculine nature of the academy. How to cite The Relationship Of Feminism And Anthropology Anthropology Essay, Essay examples

Organisational Values case study on Poundland free essay sample

Organizational values serve many purposes. It sets the tone of the environment, bonds people together, facilitates work behaviour and achievement of shared goals. It also represent the ambitions that people hold for the organization as a living system because values define who and what each person has to offer as a human being to the overall enterprise. Organizational values have been shown to be critical variables in the decision by firms to adopt environmental initiatives. The first author says that the organizational value set the tone of the environment. The value thus has an influence around the individual making a healthy environment around him and binds people. The second author says that the values are critical element in making a decision to adopt environmental initiatives. Thus the values serve as an important environmental element to set a better place to work in the organization. Thus enabling work behaviour in a healthy manner and achieving the organizational goal together. We will write a custom essay sample on Organisational Values case study on Poundland or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Organizational commitment is a key construct in organizational psychology and has been defined as a â€Å"psychological link between an employee and his organization that makes it less likely that the employee will voluntarily leave the organization†. The researcher says that the individual have a bond with the organization, since the individual have been influenced by the values. This may result in, that the individual from moving out of the organization. Organizational values more supportive of balance also reported greater joy in work, less job stress, greater satisfaction with their jobs, careers and family, less intent to quit, fewer symptoms and higher levels of emotional well being. The researcher says that the values make a balance in work pressure and satisfaction. The value increases the greater joy in work and simultaneously decreases the job stress in the organization. Thus these result in that an individual finds it hard to leave the organization. The importances of the organizational values are discussed by the researcher. These values make a healthy environment in and around the individual in an organization. Thus result in the individual to have a bond between the employees in the organization. The values discipline the individual to make a sensible environment to work and have a peace of mind. The values give a greater job satisfaction and allowing the individual to have less stress at work. The individual have less intent to quit since he or she is enjoying the time they spend in the organization. C. ) Six Organizational Values of Poundland: The organizational values are detail discussed and the importances of values are highlighted. There are numerous values from different organization. For this research six values are discussed in this topic. Poundland has six values and these are discussed using literature. Customers Service: Based on service related literature, the authors indicate that empowerment, service training, and service rewards are positively related to job satisfaction and organizational commitment. Empowerment is a key factor to enhance job satisfaction and organizational commitment of contact employees, because thereby they obtain the flexibility to make on the spot decision. An effective training program also affects service providers job environment satisfaction and also increase their organizational commitment. The researcher says that for better service, and customer satisfaction, empowerment and service training are needed. It has been found that the qualities considered most important by organizational customers are competitiveness, reliability and adaptability. The supplier must demonstrate an ability to resolve the customers’ problem. The researcher points the importance of understanding the customer requirement to provide a better service and the adaptability to change to situation. IF the requirement is received an accurate solution can be given and this will increase the customer service. This will promote the brand name, fame and reputation of the organisation. Keep it simple: The organisation always wants it values to kept it simple, so it easy to understand and follow them. The values must be designed in such a way that the least individual will be eligible to follow it without any difficulty. This will result in individual performance and in the environment around him or her. So simplicity of the values is really important, that this can be implemented easily in any environment and effective result can be obtained. Treating organization as Your Own: Treating organisation wealth as your own wealth, this will result in proper maintenance of the organisation. If a loose happens to the organisation, if this value is influence on an individual, he or she will automatically find a solution for the problem and try to recover from the fall. So these make the environment to trust each other and make the work place stress free. Recognise and celebrate success: Recognition is still an important management tool it is slightly different. Usually it is a non financial award given to employees selectively, in appreciation of a high level of behaviour or accomplishment that is not dependent on achievement against a given target. Recognition can be as simple as giving someone feedback on what they have done right. It is about acknowledging effort, commitment and learning, even if the outcomes were not as planned and it is also about, most importantly celebrating success. The researcher says that recognition is need in an organization; it need not be financial benefit, but to recognise the quality of work at right time. This may lead to individual better performance and making a healthy work environment. There is a widespread recognition that the dimensions of performance are broader than financial performance alone, that financial performance indicators measures and make visible only limited aspects of an organisation’s performance. The author tells that the financial performances have limitation and recognition have broader scope. Recognition must be done at the right time and the success must be celebrated. So this will boost the individual confidence and enabling him to improve his core competency in future. It is necessary that individual success to be celebrated in the organisation, giving him or her a appropriate recognition. Individual responsibility for team delivery: The value of an artificial system lies in its ability to maximize quality of life while minimizing restrictions on individual human freedoms. Each individual have their own responsibility in the organisation. If they fulfil their responsibility, these internally reflect on their success in the organisation. Abiding with the responsibility is very important for any individual in an organisation. Respect each other: Respect is a thin concept we qualify for respect simply in virtue of our humanity. All who meet this minimal condition are entitled to an equal share of respect. One important difference between esteem and respect is that while esteem is clearly an important good, we are not entitled to it. We cannot demand it of others rather, it must be freely given if is to be genuine. Treat everyone in the organisation as yourself. Do to other what you want the other to do to you. This will make the environment to have a bond between people in the organisation. Respect denotes the belief that the self is valued as a member of the organisation, which can be communicated for instance by just treatment. Researcher says that the treatment which is share in the environment must be highly respectable and given more importance. Methodology: A convenience sample consisting of 50 sales assistance, across Poundland. This sales assistance contributes around 75 percentage of the employee in each store. The sample are taken in Area 34 in which the following stores are include, Deptford, Greenwich, Peckham, Lewisham, Eltham, Catford and Woolwich. These sales assistance jobs are to provide customer service, shop floor filling and maintain the sales. They work in warehouse and shop floor equally. The questioner was constructed using 18 values; the questioner table was based on the value table constructed by . The questioner was classified into three major values such as organizational values, personal values and professional values. In organizational values the questioners contain six values which they follow in the organization during their work. In Personal values the questioner was design to touch the value that impact on their day to day life. In Professional values key elemental values were listed in the table, this is done to prove the impact of the organizational value on the professional life. The collected data were then processed by the team supervisors in order to check the data from the organizational values. Then the corrected data were taken to the store manager to get the approval that the processed data were correct. In the whole process the individual identification was not revealed. The data related to the individual were collect except the personal information such as name was excluded. The feedback was asked to rated in rank the importance of each value on a 7- point Likert scale (1 = the least importance; 7 = the most importance). Figure 1: Values of three components Results: Sample Profile: The questioner was circulated to store in area 34 and the supervisor was given guidelines to how to carry out the questioner section. A week time was given to the colleague to complete the questioner and return back to the supervisor. The colleague was very cooperative and the questioner was returned successfully. The contribution from female part was high as they occupy 90 percentage of the work force. Almost 40 were female and about 80 percentage they were aged between 25 and 35. Since women play the major role in the sales promoting and merchandising. The male work force role will be in warehouse, accepting delivery and shop floor filling. The personal characteristics of the participants are listed in Table 1. Table 1: Demographic of the study sample (n=50) Characteristic n Percentage (%) Age (years) 21-25 25-35 35 10 35 5 20 70 10 Work experience 1-2 2-3 3 5 19 26 10 38 52 Tenure of position ( years) 1-2 2-3 3 26 14 10 52 28 20 Gender Male Female 10 40 20 80 Perception Of values importance: The perceptions of importance of values are listed in table 2. The table display the mean value of all three values and their percentage. If we notice we have discussed in literature review, there is a close weight age between the professional values and the organizational value. While the individual is following the organizational value in the organization, it indirectly enhances the professional values also. And the individual personal values are also impacted by the organizational value and make him more disciplined. The questioner is included in appendix 1 for reference. Table 2: perception of important of value Component Influential value Important value Personal values 10% 16% Professional values 20% 24% Organizational values 70% 60% The chart will figure out the percentage of perception of importance of values. The major contribution goes to the organizational value. Even though the individual start to develop these organizational values only after they join an organization, but the impact is strong. Around 60 percentage contribution goes to the organizational values. Once they start to be influenced by the organizational value, they automatically start to tune their professional life. The percentage information is listed in figure 2. Figure 2: Perception of importance of values Organisational value impact on other values: Organisational value importance can be understood, only when its impact is properly analysed. Questioner 2 which is included in appendix 2 shows how the organisational values influence an individual. The value which is obtained from the questioner is converted into percentage; two values strongly disagree strongly agree are taken into consideration and listed in the table 3. Table 3: Impact of organisational value on other values Values Strongly disagree (Percentage) Strongly Agree (Percentage) Does Organisational value influence other values 15 66 Does organisation value created healthy job environment 20 52 Does organisational values create job satisfaction 15 68 Does organisation value create bond among individuals 20 64 Does organisational value motivate an individual to have responsibilities 12 58 Does organisational values make the individual to gain respect in the community around him 20 60 The organisational values impacts are clearly shown in the table 3. Majority of the individual in the organization feel that organizational value impact there professional and personal life. The majority of people feel that strongly agree to all organisation value. They feel these values create a strong bond among the individual in the organisation. This may lead the individual to create a healthy work environment. These also influence the individual to not leave the organization and creating a bond between the organization and the individual. The questioner was useful in concluding the impact of organizational value on an individual and these values are important any organisation. The questioner was framed from the research work already done on organisational values and their research work helped to justify the importance of organisational value in this research project. Discussion: This part of the report is used to compile the literature review with the methodology to prove the importance of organisational value in an organisation. The core values are communicated well inside the organisation. Every individual in the organisation must abide with these values and contribute to the organisational growth. These values will enable in accomplishing the organisational mission and achieve the goal set before them. Values exist in every organisation. Theory proves that there is a need for organisational values in any organisation. These values create a desire work environment in an organisation, so the individual feel more comfortable to work. These values promote extraordinary customer care, motivates the individual and enabling the individual to more productive There should be good communication while defining these values, so they reach the entire individual in an organization. If the effort is poor in discussing the organisational values to the individual, this may result in the bad performance of the individual in the organisation. So these values must be communicated properly with high priority to entire individual in the organisation. This will lead the employee to maintain the organised work environment and the performance of the individual will not be affected. The researcher have highlighted that these values will face failure, if there is poor cooperation from the management and lack of transparency. If the organisational value must be implemented fully, it must be transparent and very action must be recorded. This will enable to have a tome environment for the individual to work effectively and enjoy their work. The literature review helped to demonstrate that organisational value is most needed element in an organisation. The researched who have been listed in this report have demonstrated that the organisational value is an important factor in an organisation. They have stated that these value will and have always been a part of an organisation. It’s not possible for any organisation to function without any values. These values are stated as the action in and around the organisation, so it must be properly defined. Every individual in the organisation must abide to follow the set of procedure to maintain the vision of organization and carry forward its mission in effective way. These values have influenced the other values from the result which is highlighted in this report. These organisational values have dominated other values, since these value have proven from review that they play a construct role in an individual life. They can influence majority and can result in a positive mode. The performance of the individual can be improved by the influence of these organisational values. The researchers have stated the coherence on these values by illustrating that these values have conceptual values internally. Appropriate examples from the researcher have stated that these values cannot be eliminated from the organisation. The researchers have stated about the work environment, job satisfaction, and employee contribution to the organisation by implementing the organisational value in an organisation. These theories have stated that individual in the organisation have been an object in implementing these values into action. While defining the organisation in the literature review, it’s clear that these values exist from the beginning to the end in every function of an individual in an organisation. The chart in figure 1 shows the importance of organisational values from the rest of the values in an individual life. Discussing in relation with the survey result, the importance of organisational value will be clearly highlighted. For to highlight the influence of organisational values questioner 2, is taken in to consideration. Questioner 2 is there in appendix 2 for future reference. These set of question had in fact helped the research to find the amount of impact these organisational values have done on an individual. The values were marked against a scale ranging between, 1 to 7. Then these marked values were converted into percentage for the research readers understanding. The first question was to find whether the organisational value have influence the individual in the organisation. The data which shows that 66 % of individual have strongly agree that organisational value have influenced them. They can be directly or indirectly be influenced by organisational value in an organisation. There were a low response for disagree with influence by organisational value. The disagreed individuals feel they were not driven by these organisational values. The next question from the questioner was addressing about the work environment. The question was asking individual whether these values were able to create healthy environment. The response about 52 percentage for strongly agree that these values create a healthy work environment. As discussed in the literature review, these organisational values create a healthy work environment for the individual to work in the organisation. There was a positive response for this question, this lead the individual to be retained in the same organisation over the years. This trend will give the individual to have the freedom to express and enjoy the work they do in the organisation. These values enable the individual to have job satisfaction, since they have an organised environment to work. These value emerges the bond between the employee, allowing the individual to have an internally bond with organisation. The response from the result shows that 64 percentage of individual who took part in the survey feel they create a bond within the individual in the organisation. This is a positive response for the management team; because when the individual feel they have the bond with the organization then it’s easy to manage these individual in the organisation. The contribution from each individual will be high and the performance of the individual will be better. So the organisational values have a major role to play in an organisation. These organisational values also motivate individual in an organisation. The individual in the organisation will experience the pulling factor, driving them towards the organisation. When this question was put forward to the individual in Poundland, 58 percentage of individual feel they are been motivated by these values. This factor have improved the individual performance while working toward the organisation mission and accomplishing the goal. Thus this survey response helps this research to state that organisational values have a major role to play in an organisation. These values contribute directly and indirectly to the organisations growth. These values influence an individual in an organisation and the individual performance will be change based on these values. These values set a tone of working environment, enabling the individual to enjoy the time they spend in the organisation. The individual have less tendency to leave the organisation and giving the organisation support and working together to achieve the common organisational goal. Conclusions and Recommendations: This report has covered the research aim and objective. This report has highlighted the importance of organisational value in any organisation. The need for organisational value is critically analysed in this report. Literature review has help to highlight some valuable research work on organizational value and stress on their importance. The research works have proven the need for organisational value in an organisation. These values have enabled the work environment to move forward on a positive note and bind the individual with the organisation. The report also critically analysed the six values of Poundland, highlight why the six values might impact the organisation. Survey was helpful in this report to prove the need for organisational value in an organisation. The percentage was calculated to figure out the clear picture, the need for these values. Thus organisational value helps to set the tone of environment and bond people together in an organisation. These values make a bond between the organisation and the individual and resulting in individual better performance. Thus these values are always needed for any organisation to accomplish their goal and move in the path of success. Recommendation is done using the gather information which has been published in the earlier part of the report. The organisational value must be designed as simple, so every individual in the organisation can afford to implement in their work. The values must be designed such a manner that it influence the individual to productive and process good habit in life. Since the individual contribute to the organisation and the community around him or her, these values must be having strong impact. This report will conclude with proven information that, organisational value has a major role to play in an organisation and it’s very essential to have a quality values in every organisation. These values will help the organisation to accomplish its goal and carry forward their mission. References and bibliography: Berkhout, T. Rowlands, I. H. , September 2007. The Voluntary Adoption of Green Electricity By Ontario-Based Companies: The Importance of Organizational Values and Organizational Context. Organization Environment, Volume 20(Number 3), pp. pp. 281-303. Boezeman, E. J. Ellemers, N. , January 2008. Pride and respect in volunteers organizational commitment. European Journal of Social Psychology, Volume 38(Number 1), pp. pp. 159-172. Burke, R. J. , 2002. Organizational values, job experiences and satisfactions among managerial and professional women and men: advantage men?. Women in Management Review, Volume 17(Number 5), pp. pp. 228-236. Garry A. Gelade, P. D. Auer, K. , September 2008. Individualism, Masculinity, and the Sources of Organizational Commitment. Journal of Cross-Cultural Psychology, Volume 39(Number 5), pp. pp. 599-617. GEHMAN JOEL, T. L. K. R. , Feb 2013. VALUES WORK: A PROCESS STUDY OF THE EMERGENCE AND PERFORMANCE OF ORGANIZATIONAL VALUES PRACTICES.. Academy of Management Journal, Vol. 56(Issue 1), pp. p84-112. Hassan, A. , 2007. Human resource development and organizational values. Journal of European Industrial Training, Vol. 31(Iss: 6), pp. pp. 435 448. Hassan, A. , July 2007. Human resource Development and Organisational values. Journal of European Industrial Training, Volume 31(Number 6), pp. pp. 435-448. H. R. B. S. , 1989. The influential manager. London: s. n. Kloot, L. , 1999. Performance measurement and accountability in Victorian local government. International Journal of Public Sector Management, Volume 12(Number 7), pp. pp. 565-584. Lapierre, J. , 1997. What does value mean in business-to-business professional services?. International Journal of Service Industry Management, Volume 8(Number 5), pp. pp. 377-397. Lilley, D. Hinduja, S. , December 2006. Organizational Values and Police Officer Evaluation: A Content Comparison Between Traditional and Community Policing Agencies, Volume 9(Number 4 ), pp. pp. 486-513. McBride, C. , January 2009. Demanding Recognition. European Journal of Political Theory, Volume 8(Number 1), pp. pp. 96-108. Milne, P. , October 2007. Motivation, incentives and organisational culture. Journal of Knowledge Management, Volume 11(Number 6), pp. pp. 28-38. Park, Y. -K. L. . J. -H. N. . D. -H. Lee, K. A. , June 2006. What factors influence customer-oriented prosocial behavior of customer-contact employees?. Journal of Services Marketin, Volume 20(Number 4), pp. pp. 251-264. Posner, B. Z. , December 2010. Another Look at the Impact of Personal and Organizational Values Congruency. Journal of Business Ethics, Volume 97(Issue 4), pp. pp 535-541. Warren R Nielsen, J. L. S. Nykodym, N. , 1995. Individual influence in organizational change. Leadership Organization Development Journal, Volume 16( Number 1), pp. pp. 35-39. Williams, S. , 2002. Strategic planning and organizational values: links to alignment. Human Resource Development International, Volume 5(2), pp. pp. 217-233. APPENDIX: Appendix 1: Questioner will help to find the most important values from the sample data. Questioner 1: Tick the box, which you feel is relevant to the question. Kindly tick only one box for one question. Impact Organisational Values Professional Values Personal Values Which of the values had influence you the most Which of these values have you considered the most important value in your life Which value have been tough to adopt Which value had changed you in your community Which value had balanced your responsibilities Appendix 2: Questioner 2: Values Strongly disagree 1 2 3 4 5 6 Strongly agree 7 Does Organisational value influence other values Does organisation value created healthy job environment Does organisational values create job satisfaction Does organisation value create bond among individuals Does organisational value motivate an individual to have responsibilities Does organisational values make the individual to gain respect in the community around him

Torture during the Algerian War and its relevance on the War on Terror

During the Algerian War of Independence (1954-1962), the French forces mercilessly tortured their opponents. Although the Algerian National Liberation Front (FLN) also tortured their enemies, the French military use of torture was more widespread.Advertising We will write a custom essay sample on Torture during the Algerian War and its relevance on the War on Terror specifically for you for only $16.05 $11/page Learn More Torture is defined as â€Å"any act by which severe pain or suffering, whether physical or mental, is intentionally inflicted on a person for such purposes as obtaining from him, or a third person, punishing him for an act he or a third person has done†¦Ã¢â‚¬ (United Nations, para.3). The French experience during the Algerian war proves that the use of torture, though regrettable, is important to defeat successfully terrorist organizations around the world. Therefore, is the use of torture justifiable in some instances? The milit ary combat of the FLN was being propelled by self-determination and the French state was equally determined to win the war. The French forces did not acknowledge that the colonial conflict was indeed a war, as this would recognize their opponents as a legitimate entity; therefore, it was until August 1999 that they stopped calling it â€Å"fight against terrorism.† That is why although France was bound by the Geneva conventions it had signed in 1951; it consistently used brutal warfare tactics in fighting against the FLN. As shown by the experience of the French military during the Algerian war, torture is a good way of gaining timely and relevant information from terrorists. For example, in an imaginary situation when a terrorist has planted a nuclear bomb in Washington City, the detonation is going to take place in the next forty-five minutes, and cause widespread destruction. However, when the terrorist is captured, although he knows the exact location of the bomb, he is n ot giving any relevant information. What is the best thing to do in such a scenario? Is he left to go scot-free because torturing him will interfere with his â€Å"human rights?† If the individual is not forced to give out the vital information, then thousands of innocent lives are at risk. In such an instance, the choice of the use of torture is allowable in order to acquire certain life-saving information that could not be retrieved easily. Therefore, the use of torture as a tool in the global War on Terror is important in defeating terrorist groups around the world. Concerning this issue, Levin states, â€Å"there are situations in where torture is not only permissible, but morally mandatory† (para.2). Levin illustrates how liberal societies do not allow the use of torture, and how other governments fear the fury of the United Nations if they are suspected of using or even planning to use it; however, he gives a different opinion on this attitude. Levin terms the us e of torture as â€Å"a weapon that is important in winning the War on Terror.† At one point, he addresses the above imaginary situation by saying, â€Å"if you caught the terrorist, could you sleep nights, knowing that millions died because you could not bring yourself to apply the electrodes?† (para.4). Some people argue that the use of torture against terrorists is unconstitutional; however, the thousands of lives lost after a terrorist incident far outweighs issues of constitutionality.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More More so, is the use of torture barbaric? The many innocent lives lost due to negligence is more barbaric (Buchanan, para.2).Therefore, the use of torture is permissible in extreme cases since in some intricate situations, it is a matter of balancing between mass murder and the life of one or a few people. As Levin puts it, â€Å"letting millio ns of innocents die in deference to one who flaunts his guilt is moral cowardice, unwillingness to dirty one’s hands† (para.4). According to this statement, if harsh interrogation tactics can be used as a way of protecting the lives of the innocent, then no one should shy from using them when it is necessary. When a nation fails to use torture, it puts thousands of lives at risk due to terrorist threats. This makes the nation to portray the same cowardice being portrayed by the terrorists. During the Algerian war, the French military did not shy off from torturing the terrorists who were potentially dangerous. If these harsh tactics could be used, then the strategies used by terrorists to wreak havoc could have been discovered by now. Assuming that a victim does not die after he or she has been harshly interrogated, the victim will less likely commit the same crime. Currently, most of the interrogation methods available are laughable and dumb. The French soldiers succes sively used torture to extract vital information from their opponents. These punishments were meant to ensure that the victims either co-operated with them or confessed some of the enemy schemes. In some circumstances, the use of torture, besides being essential, is the only available option. For example, in 1994, an Israeli was held captive by some Palestinian terrorists. After searching for clues, the Israeli police detained the driver of the car, which was used for carrying out the attack. For them to get the information about the whereabouts of the kidnappers, they were compelled to torture the driver to extract some useful information from him. This is just one example of how torture as played a significant role in the war against terrorism. The Algerian war induced the French military to use torture against its opponents. The French troops were in a difficult situation since most of the time it was not easy to differentiate their opponents from civilians at first sight. This s ituation was worsened by the fact that their opponents rarely wore easily identifiable war clothes. More so, the civilians were well informed of enemy movements; thus, most of the time they were under suspicion from the French military.Advertising We will write a custom essay sample on Torture during the Algerian War and its relevance on the War on Terror specifically for you for only $16.05 $11/page Learn More During the war, every French soldier was obliged to be alert and give all the relevant information about the enemy by collecting all the vital intelligence information (Branche, 548). Therefore, to achieve this, the soldiers sometimes tortured their opponents. Against this background, torture was permitted as a way of combating the increasing threat of terrorists’ activities. Though the use of harsh tactics is regrettable, it is good way of gathering intelligence information about the movement of terrorists around the world. Another reason why the French used torture during the Algerian war was to provide it with all the necessary resources for the protection of its citizenry. When a country wants to preserve a strong national security, it is obliged to use harsh interrogation methods as the best alternative. In a situation when torture is used, prompted by the urge to save innocent lives, by just getting vital information from one individual, then it should be justifiable. The nation of France had always upheld principles of freedom, from freedom of speech to freedom of religion. Nevertheless, when the safety of its citizens was under threat, it had to sacrifice some of its rights. This was to make the country as safe as possible because insurgents could easily enter the country from Algeria. These rights, which were sacrificed, ensured that its citizens at home and army in the combat zone were safe from acts of terrorism. As much as the use of harsh interrogations can be considered as an inhumane practice, it shoul d be used when the need arises. To fight the growing insurgency in the world, torture is a vital tool that can be used effectively to achieve this. The formal arguments against the use of torture are absolute; they state that it has no exceptions. This widely held statement is not true because it is a misguided opinion that always comes from social commentators. This type of absolutist has created a void between good intentions and good consequences. As mush as the use of torture sounds inhumane, it is necessary to defeat successfully terrorist organizations around the world. In extreme circumstances, as experienced by the French military, radical measures ought to be done to avoid mass murder. If this consists of making a terrorist to feel pain in order to preserve thousands of innocent lives, then it is permissible. However, it is important to note that torture is more beneficial when used as a means of preventing future evils, rather than as a form of punishment. Terrorism will n ot be completely obliterated from the face of the earth if individuals settle down and stop making efforts to win the War on Terror. The use of torture, in extreme cases, is one way of making efforts to win the war.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Works Cited Branche, Raphaelle. â€Å"Torture of terrorists? Use of torture in a â€Å"war against terrorism†: justifications, methods, and effects: the case of France in Algeria.† International Review of the Red Cross 89.867 (2007): 543-560. Print. Buchanan, Patrick J. â€Å"The case for torture.† Worldnetdaily. 10 March 2010. Web. https://www.wnd.com/2003/03/17663/ Levin, Michael. â€Å"The case for torture.† People.brandeis. N.d. Web. http://people.brandeis.edu/~teuber/torture.html United Nations. â€Å"Convention against torture and other cruel, inhuman or degrading treatment or punishment.† UN convention. 10 Dec. 1987. Web. https://www.un.org/ruleoflaw/blog/document/convention-against-torture-and-other-cruel-inhuman-or-degrading-treatment-or-punishment-commentary/ This essay on Torture during the Algerian War and its relevance on the War on Terror was written and submitted by user Rumiko Fujikawa to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

It is often difficult to understand what a teacher Essays

It is often difficult to understand what a teacher Essays It is often difficult to understand what a teacher means when they ask you to write analytically or they put comments on your essay that say "Analyze this in more detail!" or, even less helpfully, just "Analysis?" Here is a good example of how analytical writing differs from other kinds of writing which will hopefully make it clear what I want when I ask you to analyze a text. All of the examples are based on the text Jane Eyre by Charlotte Bronte, which we have not studied, but the key differences between the different levels of writing should still be apparent. There are four basic levels in writing about literature: Description Commentary Discussion Analysis Level 1: Description The following quotation illustrates descriptive writing: Jane is mistreated by the Reed family, and although she is solely dependent on them to secure her livelihood, she speaks out against her harsh treatment' This is clearly just describing what happens in the text. Descriptive writing tends to simply retell the story and stick to the sequential order of events in the plot. In essay work, description of this kind is basically of a limited value and can never secure a high grade. It does demonstrate that the novel has been read but gives no indication of whether anything has been understood about the significance of the events depicted. Level 2: Commentary The next quotation begins in the same way but progresses further. It is an example of commentary writing. Jane is mistreated by the Reed family, and although she is solely dependent on them to secure her livelihood, she speaks out against her harsh treatment. This shows that Jane is becoming something which society disapproves of - a woman with a voice and opinions of her own ' Here, we have moved from description to commentary. The factual description is supplemented by comments on the significance of events. This is where you start to gain marks - but the above commentary is still limited. If the essay continues in this way, citing incidents and attributing significance, then it would disintegrate into a long list of events, with none examined closely. Therefore, it is at this point that you must progress into the third level. Level 3: Discussion Discussion is a developed treatment of one single event in the text. When she protests against her treatment by the Reeds, Jane, of course, engages in a laudable act of rebellion and self-assertion. But the emphasis of the passage is not really upon this but upon the heroine's realization of her own powers which are tested in this episode for the first time. What strength had I to dart retaliation at my antagonist?' she begins by asking herself. When she makes her verbal assault I gathered my energies and launched them in this blunt sentence', she is herself shocked at the force of her own words as Mrs. Reed is silenced and rebuffed Mrs. Reed lookedfrightened ...she was lifting up her hands and even twisting her face as if she would cry' ' Here the essay has moved from commentary, which is essentially a series of more or less isolated points on events in the book, to discussion. This is a sequence of points linked together and having a single focus. The preceding quotation concerns one aspect of the scene, which is Jane's sense of the force of her own personality. There is an underlying meaning which the essay has picked out and highlighted: If Jane had stated in the text she was shocked at the force of her words, this would be descriptive . However, she does not, and so the essay writer has had to work this out for themselves which takes this beyond the level of description. If the essay praised or blamed her for her assertiveness or told us why it was important then this would have been commentary and part of a catalogue of events which are listed and either approved or disapproved of. Instead, what makes this discussion is that it picks up on a less obvious aspect of the text and then explores and writes about its implications in greater detail. Commentary can be described as passing rapidly over text

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Progressive Era through the Great Depression Essay

Progressive Era through the Great Depression - Essay Example This assignment seeks to recognize the major turning points in American history between the Progressive Era and the great depression. The assignment also analyses how some historical events shaped Americas current society, economy, politics, and culture. This task also describes the ways that women and minorities have responded to challenges and contributed to American culture. It also recognizes and discusses the ways that formal policies of the government have influenced the direction of historical and social development in the United States. The assignment also analysis the rise of the united states into a world superpower and how the acquired the status has shaped the countries internal developments in the modern epoch. It also identifies the changes in social and economic conditions and technologies have caused concurrent changes in the attitudes of the people and the policies of the government. Various major turning points occurred in the US since the progressive era. One of th e major turning points is the women’s suffrage movement. Most women advocated for the franchise for all the women and the amendment of the constitution in order to incorporate them in decision making of the country. This move provided the women with the full suffrage. The women were granted the right to vote since they were able to convince the men that they should share in the political power. Another major event that happened was the crash of the stock market in the US in October 1929. This crash later spread into the world causing a major economic slump (Goertzel, 2002). The turning point played a major role in converting the United States history on the economic, social, and political backgrounds. One major impact is that America was converted from the wartime frontier to a peaceful time frontier, which bred economic prosperity, social cohesion, and political progression. Consequently, America became the richest nation by the gross domestic product, therefore breeding the culture of consumerism. In the social aspect, there was change that was demanded so that the country can protect and empower every citizen in America. On the political background, there were new laws that were enacted in order to protect people who ordinarily did not have a voice to air. Moreover, the country of United States developed the culture of music, sports, and entertainment culture, which were in existence but needed to be revolutionized in order to incorporate modern trends. The political parties underwent through many changes at this period of reform. Prior to this, the political parties controlled most of the aspects of the political life. This resulted to political parties staying loyal to their followers, thus maintaining the unity and tradition among them (An American Turning Point, 2011). President Franklin Theodore Roosevelt came up with a new spirit of reform during the progressive era. His political philosophies were enthusiastic and aggressive, as he believed th e presidency was a political pulpit for reform. Franklin Roosevelt, before his ascendance into power believed in racial progress but retreated later on his amidst increasing faces of criticisms and his believe in African American inferiority. Some of his reforms were more business oriented such as the move by the congress that created the department of commerce and labor  with a bureau of corporations. In addition, the presidency

Marketing Plan -marketing stratgy-target customer Essay

Marketing Plan -marketing stratgy-target customer - Essay Example The first step is conducting a market research for the smart home control system (Brethauer, 9). It is important to know who is using the product, who will be interested in the product, as well as the actual people who will purchase the product, and to whom the control systems will benefit. Likewise, an adjustment should be done based on the market results. Moreover, an investigation should be conducted on the competitors of the smart home control systems. It is necessary to evaluate how the new product differs as compared to the competitors’ products. Furthermore, test the new product with focus groups to determine their feedback to the promotions. The use of other marketing platforms to advertise the control system is vital. For example, the use of online promotions on social media like Facebook and twitter, using television spots, the use of out of home advertising is also necessary. The use of website is the most efficient way of advertising because the word today depends on technology. Most people use the internet, a visitor may land into the smart home website, and they will be able to learn more about the new product. It is also necessary to create a public relation program where the press is allowed to review the product, then writing articles to send to the public media, providing interviews to the smart homeowners and allowing them to provide detailed information about the new product. It is also important to hold a launch event. During the launch event, many opportunities are available to present the product to target market. This will bring about brand awareness and people may be interested to purchase the product. Additionally, to evaluate the readiness of the launch to ensure that the timing is coordinated and the product is readily available after its announcement. Also, the smart home control owners should create a marketing plan tracker that will aid in doing regular follow-ups to ensure that all involved persons is informed on the

Psychological Aspects of Theravada and Mahayana Buddhism Essay Example for Free

Psychological Aspects of Theravada and Mahayana Buddhism Essay Though the most of the teachings followed by the different sects of Buddhism vary and conflict with each other, the general core values set by Buddha are still followed by all Buddhists. In regard to this we examine two Buddhism sects namely Mahayana and Theravada Buddhism. Whilst Theravada is psychologically oriented, Mahayana is idealistically oriented. The two sects have varying perceptions of the reality and the world besides the concept of being. There are many inherent differences between the two sects of Buddhism though the two seem to broadly agree on the original teachings of Buddha. Firstly, Theravada Buddhism denies the existence of any true being behind any given phenomenon and consequently avoids making metaphysical statements unlike Mahayana which teaches an Eternal Absolute included in many names. In this sense, Mahayana holds that all beings in all forms are identical with the absolute in their cores. Moreover, Mahayana sees Gautama as seeing through the projection of the absolute though it holds or possess a mortal frame of illusion which is frail. On the other hand, Theravada consider Gautama as a natural teacher or a superman at most. In the teachings of Theravada, liberation can only be achieved through an individual’s effort as opposed to the teaching of Mahayana which holds that liberation can be achieved through the help of outside assistance and deliverance through the power of others (Paul, 1999, 45). Moreover, Theravada Buddhism teaches it followers to set their ultimate goal to be the achievement of nirvana as opposed to the case of Mahayana which its ultimate goal is defined in following the ways of bodhisattva in leading all other human beings especially the sentient beings to liberation. In addition, Theravada Buddhism sees Hinayana as the final exit from the world while the same to Mahayana Buddhism is considered as achieving consciousness of an individual absolute nature and gaining mental aloofness state from all suffering. As seen in the teachings of Mahayana Buddhism, it attitudes are organized in such a way that an individual or a follower should endeavor to help the world and unselfish to it. On the contrary, Theravada attitudes are such that it followers should always endeavor to defeat the world through analysis strategies employed on its elements and through using knowledge and experience of an individual conduct. Mahayana Buddhism sometimes referred to as Northern Buddhism or the great wheel (vehicle) is mostly found in china, Vietnam, Japan, Korea and Nepal. It is usually followed by monks and lay. In essence, the Monks follow the rules set by Vinayas and which constitutes the prescriptions for monastic life in the Tipitaka also known to be Theravada sacred canon. However, they do this via the interpretation of Mahayana. In addition, the Monks also take vows to strive attain bodhisattva, with those who pursue esoteric practices of Tantric Buddhism taking Tantric initiations and vows (Michael, 2003, 56). In essence, Mahayana Buddhism is founded on speculations of metaphysical nature in respect to the nature of reality or what can be termed as enlightenment in addition to the core values set by Buddha. The general idea of Mahayana Buddhism is that when one achieves enlightenment, such a person returns to the world as a Bodhisattva to join other human beings. In this context, this branch of Buddhism emphasizes that the duty of a Buddhist who has achieved enlightenment is compassionately work in an effort to help end the sufferings of other Buddhists. In addition, Mahayana Buddhism holds the argument that through enlightenment, all creatures which can be considered as sentiment will finally achieve Buddhahood (Christopher, 1999, 23). Mahayana Buddhism is commonly divided into philosophical schools which are known to be influential not only to the Mahayana Buddhism but also to the Shankara and Advaita Vedanta as well. In this regard, the dialectic school also known as Madhyamika constitute one of the two schools of Mahayana. In essence, this school emphasizes negation of every possible phenomenological reality through logical reducto-ad-absurdum means in an effort to achieve Shunyata which can be seen as ineffable absolute or void and which is considered as the only reality. The concept of Shunyata was introduced in an effort to refute the delusions caused by separate enduring egos. Moreover, the concept was adopted to emphasize the ways in which everything in the universe is connected to each other. The second school is a consciousness doctrine also known as Vijnanavada. This school uses mediation process in an effort to prove that consciousness constitutes the ultimate reality. Unlike the other school, Vijnanavada has a number of occult and metaphysical conceptions including an emanationist which psychologically oriented but similar to Samkhya which is on the contrary cosmologically oriented. Mahayana Buddhism is centered on the noble Bodhisattva ideal which guides the enlightened Buddhists while dealing with the sentimental beings. In definition, a bodhisattva can be seen as a being who is in constant search of means of achieving or attaining Buddhahood in order to benefit sentiment beings. The conception of bodhisattva was developed from the idea of a Buddhist who differs with the ultimate goal of extinction also referred to as nirvana so that such a person can often make his or her way back to the world of suffering and help end the suffering of sentient beings (Michael, 2003, 59). In essence, the idea of bodhisattva is considered as demonstrating selfishness in the doctrine of Mahayana Buddhism largely because a bodhisattva having not reached nirvana, postpone enlightenment so as to help the sentient beings. On the other hand, Theravada Buddhism is seen as the oldest surviving school of Buddhist school and began first in India. It is also known as Hinayana and is relatively close to original Buddhism and conservative as compared to Mahayana Buddhism. Different from the teachings offered by Mahayana, Theravada emphasizes on the concept of Vibhajjavada or Pali which is literally used to mean the teaching of Analysis. According to this teaching, insight comes from the experience of the aspirant coupled by reasoning instead of by blind faith and critical investigation. Despite this teaching, the scriptures adopted by Theravada Buddhism emphasizes on the need to heed to the advice of the elders or the wise. In essence, heeding to the advice given by the elders and evaluation of one’s experience are considered to be the two vital tests on which the judgment of practices adopted by any given follower should be based. In Theravada Buddhism, the cause of human suffering and existence is identified as tanha or a craving which constitutes all the defilements inclusive of sensual desires, anger, ill will, jealousy, fear, hatred among others. In this context, the level of defilement can be coarse, subtle or medium. In essence, the phenomenon of defilement in Theravada Buddhism is seen as arising temporary, taking hold for a short time and then vanishing all together. In this respect, the doctrine of Theravada Buddhism believes that defilements are harmful not only to the person who commits them but also to others and that they are the force behind all the inhumanities committed by any given human being. Moreover, the followers of Theravada Buddhism holds the believe that defilements constitutes habits which are born out of ignorance afflicting the minds of the unenlightened human beings. Being under the influence of defilements, human beings are believed to cling to them by ignoring the established truth. On the other hand, these defilements are considered to be nothing but taints afflicting the mind of human beings consequently creating stress and suffering. Furthermore, the doctrine of Theravada Buddhism believes that the unenlightened human beings tends to cling to their bodies with the assumption that it is their self while on the contrary it present itself as an impermanent phenomenon which is formed on air, fire, water and earth. In this context, it is believed that the body will decompose and disperse after death. Moreover, it is believed that the mental defilements’ continuous and frequent manipulation and instigation of human mind prevents it from seeing the true nature of reality. These defilements according to Theravada Buddhism are further strengthened by unskillful behavior and that if a human being follow a noble eightfold path, he or she can weaken or overcome these defilements. The doctrine of Theravada Buddhism believe that those who are unenlightened experience the world through imperfect six senses inclusive of the ears, the eyes, nose, tongue, mind and tactile sense. They then goes on to use the mind which is by then clouded by much defilement in forming their interpretations, perceptions of reality and conclusions. In essence, the conclusion reached is based on the perceptions of these individuals in regard to the reality. On the other hand, the five physical senses are inactive to unenlightened person and consequently, the defilements are further strengthened unlike in the case of an enlightened person where the senses are wholly active thus suppressing any defilement. In order for any human being to overcome the stress and suffering caused by these defilements one must strive to overcome the defilements first. The defilements in this context are believed to be initially restrained through mindfulness in regard to preventing them from taking over the bodily and mind action. To uproot them therefore, one need to undertake internal investigation and to analyze and at the same time understand the experience and the true nature of such defilements through the use of jhana. The process of uprooting the defilements need to be performed on each kind of defilement if optimal results are to be achieved. Consequently, the mediator will realize four noble truths as believed by the Theravada doctrine which will help him in achieving enlightenment and overcome the defilements completely (Prebish, 1994, 67). In essence, the doctrine of Theravada Buddhism consider enlightenment and Nibbana as their ultimate goals. In this sense, Nibbana is thought of as the perfect bliss through which a person is freed from the cycle of birth, illness, aging and death. The doctrine believe that each and every person should be held personally responsible for their own liberation and self-awakening. In this context, every individual is the one responsible for the consequences of his or her actions as well as those specific actions. As such, by simply believing and striving to learn the truth as provided for by the original Buddhism, an individual cannot fully be awakened but rather he or she must strive to know and conceptualize such reality through direct experience. In this regard, the individual has to follow the teachings of Buddha in respect to the noble eightfold path in an effort to individually discover the truth. According to the doctrine of Theravada, gods, Buddhas, or even deities are not capable of offering awakening to any human being and as such are incapable of lifting from freeing them from the samsara cycle of birth, ageing and death. According to the beliefs held by followers of Theravada Buddhism, Buddhas are only teachers while the gods and deities are subject to anger and other forms of defilements (Robinson, 2005, 46). Theologically, Theravada Buddhism is founded on the four noble truths which are also referred to as the four sublime truths. In essence this can be disseminated as defining the problem, the cause of the problem, the solution to such a problem and the methods and ways that must be followed to attain that solution. Firstly, Theravada Doctrine takes suffering or Dukkha as one of the four noble truths. In this regard, we can have inherent suffering which includes all forms of suffering undergone by an individual as a result of worldly things . On the other extreme, we can have suffering that results from change and finally suffering that is caused by one’s failure of recognizing that he or she is an aggregate definite with an identity that is unsusceptible to change. Secondly, we have the cause of the suffering referred to as Dukkha Samudaya and which can be defined as a craving that leads an individual to worldly bondage and attachment thus causing suffering for such an individual. In this regard, Kama Tanha is the act of craving for any given pleasurable object as a result of the body senses. On the other hand, Bhava Tanha is when an individual crave to be attached to a particular ongoing process such as the longing for existence. Still, Vibhava Tanha is when an individual crave to be detached from any given ongoing process such as the longing for self annihilation. The third truth called Dukkha Nirodha can be seen as a cessation for suffering. According to this truth, it is impossible for one to adjust the entire world in order to fit in his or her taste in an effort to free from suffering. On the other hand, one must adjust his or her mind through detachment process so that any occurring change will have no effect on the peace of mind of such an individual. In other words, the elimination of the craving or the cause will help in eliminating the result. The final truth is a pathway to freedom from suffering and is known as Dukkha Nirodha Gamini Patipata. It is commonly known as the noble eightfold pathway towards Nibbana or freedom. It constitutes the right intention, speech, actions livelihood among other right things that an individual needs to do to free from suffering. According to the doctrine of Theravada Buddhism, all conditioned phenomena including physical qualities, knowledge, theories adopted and the physical characteristics are subject to change with time. This is referred to as Anicca which can also be taken to mean impermanence. Moreover, the teachings of Theravada holds that suffering or Dukkha is caused by craving in the sense that whatever is craved for is subjected to change, transition and perishing. In this regard, the impermanence of the craving object causes sorrow and disappointment in the long run. Since individuals are the one involved in labeling the objects to be liked and those to be disliked on one hand and the comforts and discomforts in the world on the other hand, they are the ones who create suffering in the first place. In this context, if an individual succeeds in overcoming the tendency to label thing in the world, he or she will be free from suffering (Prebish, 1994, 68). Still, Theravada Buddhism uses the concept of anatta in referring to the lack of unchanging and fixed identity. In this regard no specific phenomenon constitutes any individuals’ essential and permanent self. In essence, any human being is composed of five aggregate elements. First, there is the rupa which includes the feelings and other forms of sensations also known as vedana, sanna which includes all the perceptions held by an individual, sankhara which is the mental formations arising from the perceptions and vinnana or the consciousness. All of this cannot be identified as ones’ self but rather together forms the core of an individual. The realization of anatta, dukkha and anica enables one to achieve freedom and to reach nibbana, a state in which one is complete and ultimately free. In regard to meditation, Theravada Buddhism sees it as a way of positively reinforcing the mind of the individual in question. In this respect, mediation is categorized into two. Samatha which in literal terms mean making something skillful includes the acts of achieving visualizing or tranquilizing reality through meditation. Vipassana can be defined as insight or abstract understanding through meditation. In essence, samatha helps one to skillfully concentrate the mind while vipassana helps in seeing through the veil of ignorance (Paul, 1999, 47). In conclusion, while it is easy to disseminate the psychological orientation and aspects of Theravada Buddhism, it is hard to identify the psychological perspectives of Mahayana Buddhism. This is because as stated earlier Mahayana is idealism as opposed to Theravada Buddhism which is psychologically oriented. The teachings of Mahayana Buddhism are those of metaphysically assisting other human beings to achieve enlightenment though the one helping need not have fully achieved it himself. In other words, it teaches it followers to be unselfish to the others and to the world as a whole. It teaches its followers to strive to attain enlightenment and to help others who have not attained it do so. On the other hand, Theravada teaches its followers to strive to overcome the world through individual efforts other than relying on external assistance. In essence, Theravada Buddhism encourages its followers to find effective means of overcoming their defilements and thus to free themselves from sufferings. It holds that the suffering undergone by any individual starts with that individual himself and thus he or she is the only one who can liberate himself from such suffering. Work Cited: Christopher Brown. Can Buddhism Save? Finding Resonance in Incommensurability. Cross Currents, Vol. 49, Summer 1999, pp. 23 Michael Pye. Skilful Means: A Concept in Mahayana Buddhism. London, Routledge Publishers, 2003, pp. 56, 59 Paul Groner. A History of Indian Buddhism: From Sakyamuni to Early Mahayana. China, University of Hawaii Press, 1999, pp. 45, 47 Prebish Charles. Buddhism: A Modern Perspective. United States, Pennsylvania State University Press, 1994, pp. 67, 78 Robinson R. Buddhist Religions: A Historical Introduction. Belmont, California: Wadsworth, 2005, pp. 46.