Why Should Huck Finn Be Banned Essay - 1485 Words

Why Should Huck Finn Be Banned? The Adventures of Huckleberry Finn, a novel by Mark Twain, has been controversial since it hit the shelves on its release. The novel had ideals of racism, slavery, tricks, and societal wake up calls that was a smack in the face to readers. This novel has been fought now and again to be censored, or to be banned altogether from public high school reading lists. Huck Finn is a novel in which the reader doesn’t have to look very far below the surface to see the message and proofs it brought to the surface. The word choice, character traits, and plot line are all factors that made Huck Finn what is considered the greatest fiction novel in American writing. Ernest Hemingway, author of The Great Gatsby and other major literary works, said, â€Å"All modern American literature comes from one book by Mark Twain called Huckleberry Finn. The novel was written to shock people, and that is exactly what it did. Censoring or banning this novel would be takin g away a piece of American culture and taking away meaning from the purpose of the novel. Huck Finn should be encouraged in high schools, as written, and taught to show the meaning and influence this novel had on people at the time it was written. Early arguments for the banning of The Adventures of Huckleberry Finn is that the novel was â€Å"trash† on grounds of literary merit, racial, social, and economic class. The Concord Massachusetts, public library called it, â€Å"Trash of the veriest sort.† Critics didn’tShow MoreRelatedBanning The Adventures of Huckleberry Finn written by Mark Twain in Schools1030 Words   |  5 PagesThe Adventures of Huckleberry Finn written by Mark Twain might seem like a good book to have high school students read since it’s about a boy named Huckleberry Finn and his adventures through his life by dealing with the struggles that he has or when he finds a runaway slave, named Jim, who is on an island trying to stay hidden s o he will not be sold as a slave. Throughout the novel the reader will see that Huck has an adventurous personality, comes to find out who is father is and tries to helpRead MoreThe Adventures Of Huckleberry Finn By Mark Twain Essay1055 Words   |  5 PagesJhonatan Zambrano Mrs. Patmor AP Lit-Period 5 28 September 2016 Adventures of Huckleberry Finn 1835 Mark Twain embodies realism in almost every aspect of his writing not excluding The Adventures of Huckleberry Finn, which in he portrays such a lifelike setting that it almost gives you this sense of reality through the point of view of a young man that has an urge for freedom yet struggles to conform to society s norms due to his adolescence. Twain s ability to unmask the true identities of theRead MoreAnalysis Of The Book The Adventures Of Huckleberry Finn 1648 Words   |  7 Pagesof Huckleberry Finn The Adventures of Huckleberry Finn, written by Mark Twain, developed into one of the most controversial books in America. The basis of this controversy can be summarized briefly for it was the use of racial slur and issues of slavery that caused tension in our society. The Adventures of Huckleberry Finn was banned for the first time one month after its publication. â€Å"â€Å"Not suitable for trash† was the opinion of the Concord, Massachusetts, librarians who banned it in 1885.† (PENRead MoreThe Adventures Of Huckleberry Finn By Mark Twain1542 Words   |  7 Pages Over the last 130 years â€Å"The Adventures of Huckleberry Finn† has been called everything from a piece of trash to a national treasure. Mark Twain, whose real name is Samuel Clemens wrote â€Å"The Adventures of Huckleberry Finn.† Only one month after it was published, librarians in Concord, Massachusetts had it banned. â€Å"He has had his problems with librarians from the start when, in 1885, â€Å"those moral-ice-bergs,† the Library Committee of Concord−symbolic seat of freedom−pronounced the book rough, coarseRead MoreHuckleberry Finn and the use of Satire Essay1109 Words   |  5 Pages Huck Finn and the use of Satire Mark Twains The Adventures of Huckleberry Finn has been controversial ever since its release in 1884. It has been called everything from the root of modern American literature to a piece of racist trash. Many scholars have argued about Huck Finn being prejudiced. In The Adventures of Huckleberry Finn, Mark Twain uses satire to mock many different aspects of the modern world. Despite the fact that many critics have accused Mark Twain’s novel of promoting racismRead MoreThe Censorship of Huckleberry Finn Essay1273 Words   |  6 PagesThe Censorship of Huckleberry Finn Adventures of Huckleberry Finn is a significant book in the history of American literature that presents readers with the truth of our past American society in aspects such as speech, mannerisms, and tradition that we must embrace rather than dismiss by censorship. It is a novel that has been praised and proclaimed America’s â€Å"first indigenous literary masterpiece† (Walter Dean Howells) as well as one that has been criticized and declared obscene. It hasRead MoreThe Adventures Of Huckleberry Finn By Mark Twain1728 Words   |  7 PagesThe Adventures of Huckleberry Finn Despite being banned in many public schools, The Adventures of Huckleberry Finn, has been cherished throughout American society for many decades due to the it’s clever characters, absorbing storytelling, and engaging plotline. There are three reasons in which I am led to believe that it is the quintessential American classic novel; these three reasons include the explicit detail of racial differences during this time frame, the faultless self vs. self conflictRead MoreThe Value Of Challenged Literature1389 Words   |  6 Pagesworld situations is only hurting them in the long run. For Huck Finn in Adventures of Huckleberry Finn by Mark Twain and Scout in To Kill A Mockingbird by Harper Lee, growing up in times of racial injustice allows readers to see the value of not ignoring history’s real world problems and how they are portrayed in controversial American literature. â€Å"Adventures of Huckleberry Finn†, one of most commonly banned books, is about a young boy named Huck who befriends a black man named Jim and together run awayRead MoreHuckleberry Finn Should Be Banned Essay1603 Words   |  7 Pageswith The Adventures of Huckleberry Finn shortly after being published. Huckleberry Finn was first published in January of 1885 and only two months later in March of 1885 the book was banned. The problem first with the book was it was too friendly toward African Americans and believed to lead children astray from certain values. Now over 100 years later â€Å"Huckleberry Finn is still making news† (Pitts). Now in the 21th century we have a problem with Huckleberry Finn not because of kindness to AfricanRead MoreThe Use of the Word - Nigger - in Twains Novel The Adventures of Huckleberry Finn1238 Words   |  5 Pages Since 1884, when the book was first published, there has been much controversy regarding the use of the word â€Å"nigg er† in the novel The Adventures of Huckleberry Finn, by Mark Twain. Many people all over the world, predominantly the African-American population, feel that the word demoralizes the Blacks, and feel that the novel should be strongly censored from society. Some say that the constant use of the â€Å"n-word† forces the reader to conceive one of the main characters, Jim (Huck’s slave friend)

Autism Spectrum Disorder And Genetics - 1437 Words

Autism Spectrum Disorder and Genetics ASD stands for Autism Spectrum Disorder and since the early 1900’s; it has been a mystery to many researchers and psychologists. Autism is usually noticed in the first three years of life but there are many theories on which it comes about. Before the 1940s, children who showed signs of Autism Spectrum Disorder were labeled schizophrenic, emotionally disturbed, and psychotic (Kartemquin, 2008). Not until about 1943 did Leo Kranner give a clear definition for autism, by writing Autistic Disturbances of Effective Contact, describing his research of autism cases. The paper descriptively addresses the behaviors of the children, describing them as self- satisfied, showing no apparent affection for others, oblivious to their surroundings as if they live within themselves (Kranner, 1943). From this, many other scientists like Bruno Bettelheim pinpointed the main cause of autism as psychodynamic; meaning the mothers of autistic children were the r oot cause (PBS, 2002). This became known as the â€Å"Refrigerator Mother Theory.† Bettelheim stated that children with autism have an emotional disorder developed from psychological distress brought upon by their mothers (PBS, 2002). Previously, Bettelheim spent ten months in a Nazi concentration camp and wrote his book The Empty Fortress: Infantile Autism and the Birth of the Self. He stated his experience paralleled the experiences of autistic children, as if their parents were Nazi prison guards wantingShow MoreRelatedAutism Spectrum Disorder : A Genetic Disorder2166 Words   |  9 PagesRFT(W) 12 Professor Raths Autism Spectrum Disorder Autism Spectrum Disorder, or Autism, is a genetic disorder that now affects approximately one in sixty-eight children. 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Thus, relinquishing the word â€Å"autism† from its connection to schizophreniaRead MoreEthical Implications Of Mandatory Genetic Testing For Autism Spectrum Disorders2398 Words   |  10 PagesImplications of Mandatory Genetic Testing for Autism Spectrum Disorders in Children For most of the 20th century, scientists were not equipped with the technology while parents were not fully aware of the social, behavioral, and communicative challenges associated with children having Autism Spectrum Disorder (ASD). Abnormal symptoms, ranging from repetitive behaviors to developmental and social disabilities, were previously diagnosed as other neurological or psychological disorders such as schizophreniaRead MoreGenetic And Epigenetic Influences On Autism Spectrum Disorders : A Role For The Methyl1619 Words   |  7 PagesGenetic and epigenetic influences in autism spectrum disorders: A role for the methyl CpG-binding protein in Rett syndrome. The genetics of neurodevelopmental disorders (NDD) rarely display a Mendelian mode of inheritance, and can result from a single rare gene mutation, more common variations in single nucleotide polymorphisms, or often a combination of these two factors in conjunction with environmental influences [1]. In contrast, epigenetic mechanisms are heritable changes in gene expressionRead MoreAutism Spectrum Disorder1493 Words   |  6 PagesAutistic spectrum disorder is caused not only by environmental factors but also by genetic inheritability. This disorder can range from mild to severe and is shown in many different forms. Symptoms include speech impairment, disorganized language; sensory processing disorder which causes absent responses, sleep disorders, depression and anxiety, obsessive compulsive disorder and many more. 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Earnings Management and True and Fair View of Financial Accounts

Question: Discuss About Earnings Management and True and Fair View of Financial Accounts ? Answer: Introduction The question of validity, reliability, and relevance of financial reports to the business community has since been a concern to many parties. The widespread use of the reports by the management team and the business community at large has necessitated the need for reliable financial reports which depict a truthful and reliable view of the financial position and status of the businesses[1]. The reports are used as a measure of the activities and performance of the business entities as well as making informed decisions and strategies of developing the plans and investment decisions. Different approaches have been used by managers, where a number of tools have been employed to ensure that financial accounts reflect the actual financial position. Among these is the tool of earnings management, research has shown that this tool has been commonly used by managers in reporting the financial position and performance of their business entities. The underlying question is whether or not earnings management can be relied upon as a measure of truth and fairness of financial performance of businesses[2]. The study will, therefore, provide findings from research which will bring us to the agreement or disagreement of the research statement that earnings management is a necessary tool to ensure that financial accounts reflect the actual performance of the business. Financial accounts of any business entity shows its value or the extent to which the business or company has engaged in activities which add value to the business. These can be defined as the earnings of the company. In most case, the theoretical value of any companys stock research has shown that it presents the companys present value of its future value[3]. It is then used in direct resource allocation in capital markets. An increase in earnings of a company in most cases translates to an equal increase in companys value, while a decrease shows a decrease in the value of worthiness of a company. Earnings management can, therefore, be described as the practice of using accounting techniques by business managers in providing financial reports that present the expected true view of the activities the company activities as well as its financial position. The relevance of earnings management (EM) as a reflective tool of truthfulness and fairness in financial reporting is also affected by unethical pro-organizational behaviors. Research has provided that such behavior is socially unacceptable and in most cases, it is always driven by an individual desire to promote the companys interest at the expense of the interest of other external parties[4]. The behavior is common among accountant professionals who may experience pressure and end up altering financial accounting numbers with the intent of meeting specifically targeted earnings. The common belief in them is a misguided ideology that a morally questionable behavior is in a way acceptable as long as it acts to the benefit of the company. For example, the management team of a company may set some target goals for the annual earnings of the company. At the event that these goals or targets are not achieved, the accountant may experience some form of ethical pressure; the chances are th at they will adapt to themselves to believe that they should always protect the image and interest of their companies at the expense of consequences to external stakeholders. Other scholars have defined the term as a management decision-making process which is reasonable and legal and intends to achieve stable and predictable financial results[5]. Lastly, it can be defined as managers choice to treat accounting reports as either economically efficient or opportunistic in nature. In his findings, accounting techniques are said to be economically efficient if they maximize a firm's value and opportunistic in nature when it fails to realize or achieve a maximum value of the firm. Research has provided that, earnings management can only be achieved by the management decisions and actions that make it easier to achieve a company growth through increased earnings[6]. The decisions and actions are based on the accounting choices (GAAP) and the operating decisions which are also known as the economic earnings management. The system of earnings management has been criticized and found to reduce the transparency of financial report whereby, the GAAP has been fouled of permitting many accounting choices which require a lot of estimations and thereby providing room for opportunistic earnings management. Secondly, research has found that since most companies assume the use of innumerable operating and accounting choices, there is a likelihood of engagement in some form of earnings management mostly by default if not for an active choice[7]. Earnings management has also been mistaken by many as fraud activities. It is, therefore, important for the users of financial data and reports to distinguish between earnings management and fraud issues of the business. A report published by the National Association of Certified Fraud Examiners (NACFE), defined as the omission and misstatements of material facts and accounting data or information and in most case its deliberate and intentional[8]. The information then becomes unreliable and misleading to the users and interferes with their decision making processes or their judgments. Earnings management is hence viewed as legal while financial fraud if illegal and anyone caught of fraud activities is guilty of the offense. The most key element of financial fraud, according to research has been found to be the intent to deceive. It is carried out for personal gain which can be through direct means or indirect employment terms. For example, when an individual manipulates accounts wit h the intention of receiving a higher bonus during the sharing of dividends is a form of direct fraud. In circumstances where an individual manipulates or distorts financial information with the intent of maintaining a career path usually associated with managers who receive pressures from their partners may be termed as an indirect form of financial fraud.Research has found that a manager may adopt or use specific earnings management tools with the intent of manipulating earnings by the principle of relative cost-benefit advantage over the earnings management[9]. The evidence has been based on the fact that managers can only change the priority of earnings strategies but cannot eliminate any available earnings management. He concludes further to denote that in his case study of Taiwan, that earnings management and its prevalence to business ethical, legitimacy and moral issues. He also cautions the users of financial data and information that in most cases earnings management reflects the interests of the management and not the general and true performance of the business activities. In achieving their interests, managers commonly employ the use of discretionary accrual analysis, manipulation of operational activities which at times is a resultant of pressure from affiliated parties such as the shareholders, creditors, etc. as well as their attitudes and beliefs[10]. In most cases, the abnormal accruals may end up attracting scrutiny, and therefore it is not commonly used. Managers are said to commonly employ the strategy of real earnings management (EM), as it is possible to detect any miss-valuations in financial statements. Research also provides that altering the normal operations by the managers and subordinate executives with the intent of meeting a particular accounting target or goals is considered to be sub-optimal and it ultimately erodes the firms value. The financial crisis facing the economy is also a key factor in the examination of earnings management. Research has shown that during the financial crisis, the levels of earnings management a low[11]. It is observable that during the financial crisis the demand for high financial reporting and audit quality are very high. The underlying reasons for this trend or behavior are because during this crisis there is increased monitoring from the auditors as compared to when there are favorable economic conditions. It may also be as a resultant of the existing relationship between the quality of audit reports and the conditional conservative nature of the business. Research has shown that the most basic and fundamental push factors of earnings management are resultant of the excess pressure on the management CEOs of the companys to deliver set goals as compared to the pressure on other company executives who are driven by the long-term goal[12]. In this case, the executives may not sacrifice their long-term ambitions to achieve short term goals. The performance of the internal board of governance of any company or business entity, therefore, depends on the extent to which key company executives influence the CEOs[13]. The findings of the research stated that the longer the horizon of relationships between the CEOs and the subordinate executives, the greater the relative compensation (RC). The more dependable the internal governance is, the lesser the extent of real earnings management (REM). Hence the likelihood of manipulation of financial data and accounts by the CEOs will also depend on the internal governance of the company. Decision making has been greatly affected as well as earnings management increasing in cases of family-controlled companies. Research has provided that independence of the management board is a very important tool in earnings management. And the lack of board independence affects the validity of financial reports. It is evidenced by the existence of enabling environments of less functioning systems of control creates more loopholes for management to engage in illegal activities and alteration of accounting information. The board forms part of the internal control environment and its responsible for establishing other control systems within the company. The family-controlled companies exert pressure to the CEOs and managers with motives of achieving certain goals which increase the rates of earning management. But research shows that a more independent board is expected to reduce accounting manipulation and improve the reliability of financial reports. Another issue of primary concern in earnings management is the ethical climate surrounding decision making. Research has provided that the ethical climate of any organization depicts the attitudes and behaviors of management[14]. Research has therefore categorized these management ethical climates into; egoistic climates, principled climatesand benevolent climates. The egoistic climate is said to focus on the self-interest and self-interest maximizing behaviors. Therefore managers will tend to make decisions based on the principles of relative maximum advantage which increase the tendencies of earnings management. On the other hand, benevolent climate shifts its focus on fulfilling the wishes of the parties involved or what is best for the parties under consideration[15]. Therefore in most case, their management decisions will be based on the interest of the parties involved, which also increases the tendencies of earnings management. Lastly, the principled climate which has been reg arded as the best ethical climate centers its decision making principles on following the rules, laws and professional codes of conduct. This entails preparing reports based on the internal company rules and regulations[16]. Research has been done to promote the use of corporate social responsibility (CSR) in making management decisions rather than relying on the criticized system of earnings management. Companies can, therefore, support its business environment and society in general by developing environmental protection systems and policies. It can achieve by a developing a plan action which promotes relations with their clients. Research has also provided that corporate social responsibility is more appreciated in society as it generates positive externality in operations of the company by going above and beyond legal requirements. It is also proposed that corporate social responsibility does not only focus on the companys stakeholders needs but also lays more emphasis on the principles coherent with some socially accepted and constructed systems of norms, values, and beliefs. Lastly, a positive corporate social responsibility strategy has been argued to promote a climate of legitimacy and support am ong decision-makers, regulators, and stakeholders. The above case of corporate social responsibility minimizes the chances of increased earnings management. The study also aims at providing a relevant published journal to the study. In this case we examine a report released by the International Management Institute in their annual global annual review. Their research conducted on 119 firms by the use of Generalized Least Square and all the companies were listed under the Karachi Stock Exchange (KSE) for the financial years of 2004 to 2011. The research found out that all the firms engaged in real earnings management activities and were found to engage in manipulation of the real financial data to give a report of higher earnings which consequently lead to worse financial position in the future. They argue that earnings management always seems helpful in the current situation but in the long run creates great problems. It also provides that the firms earnings are manipulated by the managers with the intention of showing a firms good performance in the current period of the business operations. The last aspect in this study that affects the validity of earnings management in presenting a more viable and reliable view of financial reports is the moral judgment of the managers. The moral judgment presents a certain descriptive and prescriptive valuing of the obligatory or rightful decision-making[17]. Moral judgment, in this case, is assumed to deal with duties rather than personal preferences. If a manager is obligated by his roles to perform a certain duty, it is such guidelines which should guide him or her in making decision whenever presented with a financial situation which needs his or her consent. Research has also provided that people tend to exhibit a stronger preference for cooperative strategies. This is why accountants can easily manipulate financial accounts when they work as a corporate without the thought of moral judgment in their decision. Accounting numbers are therefore shaped both collective and individual culture across the world. Research has shown that management culture influences both individual moral judgment and behavior of corporate groups and hence the general corporate governance[18]. Conclusion The research above has present several cases concerning the reliability of the earnings management. From the arguments presented, it disagrees with the statement of our study that earnings management is a necessary business tool to ensure financial accounts reflect the actual financial positionand of the company. The concept of true and fair view (TFV) requires that all financial statement and reports prepared by any company should reflect a true and fair view of the companys performance and position. When such standards are achieved, then the financial institutions and firms can be trusted by both internal and external parties in a business environment. It also boosts investors confidence with the companies. Earnings management, in my opinion, cannot be a replica of truthfulness and fairness in financial reporting for the financial accounts of companies as it is subject to manipulations both by internal parties which include the management and the external business environments with the intent of achieving certain short-term goals especially by the CEOs of the company. References Ahmed, Helaluddin, and Md. Azim. 2015. "Earnings Management Behavior: A Study on the Cement Industry of Bangladesh." International Journal Of Management, Accounting Economics 2, no. 4: 264-276. Business Source Premier, EBSCOhost (accessed May 1, 2017) Alexander, David, and Eva Eberhartinger. 2009. "The True and Fair View in the European Union." European Accounting Review 18, no. 3: 571-594. Business Source Premier, EBSCOhost (accessed May 1, 2017). Chen, Ching-Lung, Su-Hui Huang, and Hung-ShuFan."Complementary association between real activities and accruals-based manipulation in earnings reporting."JournalOf Economic Policy Reform 15, no. 2 (June 2012): 93-108. Academic Search Premier, EBSCOhost (accessed May 1, 2017). Commerford, Benjamin P., Dana R. Hermanson, Richard W. Houston, and Michael F. Peters. 2016. "Real Earnings Management: A Threat to Auditor Comfort?." Auditing: A Journal Of Practice Theory 35, no. 4: 39-56. Business Source Premier, EBSCOhost (accessed May 1, 2017). Dhole, Sandip, HariomManchiraju, and Inho Suk. 2016. "CEO Inside Debt and Earnings Management." Journal Of Accounting, Auditing Finance 31, no. 4: 515-550. Business Source Premier, EBSCOhost (accessed May 1, 2017). Kothari, S. P., Natalie Mizik, and SugataRoychowdhury. 2016. "Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation." Accounting Review 91, no. 2: 559-586.Business Source Premier, EBSCOhost (accessed May 1, 2017). Martnez-Ferrero, Jennifer1, andGarca-Snchez. 2016. "Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices." Journal Of Business Ethics 133, no. 2: 305-324. Education Full Text (H.W. Wilson), EBSCOhost (accessed May 1, 2017). Medeiros Cupertino, Csar, Antonio Lopo Martinez, and Newton CarneiroAffonso da Costa Jr. 2016."Consequences for Future Return with Earnings Management through Real Operating Activities."RevistaContabilidadeFinanas - USP 27, no. 71: 232-242. Academic Search Premier, EBSCOhost (accessed May 1, 2017). Naila, Tabassum, Ahmed Kaleem, and Mian S. Nazi, 2015. Real Earnings management and Future Performance. Business journal International Management, 126, no. 1: 43-60. Education Full Text (H.W. Wilson), EBSCOhost (accessed May 1, 2017). Prencipe, Annalisa, and Sasson Bar-Yosef. 2011. "Corporate Governance and Earnings Management in Family-Controlled Companies." Journal Of Accounting, Auditing Finance 26, no. 2: 199-227. Business Source Premier, EBSCOhost (accessed May 1, 2017). Qiang, Cheng, Lee Jimmy, and Terry Shevlin."Internal Governance and Real Earnings Management."Accounting Review 91, no. 4 (July 2016): 1051-1085. Business Source Premier, EBSCOhost (accessed May 1, 2017). Riccardo, G 2015. "How has the financial crisis affected earnings management? A European study."Applied Economics 47, no. 3: 302-317. Business Source Premier, EBSCOhost (accessed May 2, 2017). Sawicki, Julia, and KeshabShrestha. 2014. "Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management." Journal Of Business Finance Accounting 41, no. 7/8: 926-949. Business Source Premier, EBSCOhost (accessed May 1, 2017). Shafer, William1, weshafer@ln.edu.hk. 2015. "Ethical Climate, Social Responsibility, and Earnings Management." Journal Of Business Ethics 126, no. 1: 43-60. Education Full Text (H.W. Wilson), EBSCOhost (accessed May 1, 2017). Tian, Qing, and Dane K. Peterson. 2016. "The effects of Ethical Pressure and power distance orientation on unethical pro-organizational behavior: the case of earnings management." Business Ethics: A European Review 25, no. 2: 159-171. Business Source Premier, EBSCOhost (accessed May 2, 2017). Zhang, Xu1, 2013. "Individualism-Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison." Journal Of Business Ethics 114, no. 4: 655-664. Education Full Text (H.W. Wilson), EBSCOhost (accessed May 1, 2017). [1]Commerford, Benjamin P., Dana R. Hermanson, Richard W. Houston, and Michael F. Peters. 2016. "Real Earnings Management: A Threat to Auditor Comfort?." Auditing: A Journal Of Practice Theory 35, no. 4: 39-56. [2]Kothari, S. P., Natalie Mizik, and Sugata Roychowdhury. 2016. "Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation." Accounting Review 91, no. 2: 559-586. [3]Ahmed, Helaluddin, and Md. Azim. 2015. "Earnings Management Behavior: A Study on the Cement Industry of Bangladesh." International Journal Of Management, Accounting Economics 2, no. 4: 264-276. [4] Tian, Qing, and Dane K. Peterson. 2016. "The effects of Ethical Pressure and power distance orientation on unethical pro-organizational behavior: the case of earnings management." Business Ethics: A European Review 25, no. 2: 159-171. [5]Dhole, Sandip, HariomManchiraju, and Inho Suk. 2016. "CEO Inside Debt and Earnings Management." Journal Of Accounting, Auditing Finance 31, no. 4: 515-550. [6]Alexander, David, and Eva Eberhartinger. 2009. "The True and Fair View in the European Union." European Accounting Review 18, no. 3: 571-594. [7] Zhang, Xu1, 2013. "Individualism-Collectivism, Private Benefits of Control, and Earnings Management: A Cross-Culture Comparison." Journal Of Business Ethics 114, no. 4: 655-664. [8]Martnez-Ferrero, Jennifer1, and Garca-Snchez. 2016. "Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices." Journal Of Business Ethics 133, no. 2: 305-324 [9] Shafer, William1, weshafer@ln.edu.hk. 2015. "Ethical Climate, Social Responsibility, and Earnings Management." Journal Of Business Ethics 126, no. 1: 43-60. [10]Prencipe, Annalisa, and Sasson Bar-Yosef. 2011. "Corporate Governance and Earnings Management in Family-Controlled Companies." Journal Of Accounting, Auditing Finance 26, no. 2: 199-227. [11] Riccardo, G 2015. "How has the financial crisis affected earnings management? A European study."Applied Economics 47, no. 3: 302-317 [12]Sawicki, Julia, and KeshabShrestha. 2014. "Misvaluation and Insider Trading Incentives for Accrual-based and Real Earnings Management." Journal Of Business Finance Accounting 41, no. 7/8: 926-949 [13]Qiang, Cheng, Lee Jimmy, and Terry Shevlin."Internal Governance and Real Earnings Management."Accounting Review 91, no. 4 (July 2016): 1051-1085. [14]Chen, Ching-Lung, Su-Hui Huang, and Hung-ShuFan."Complementary association between real activities and accruals-based manipulation in earnings reporting."JournalOf Economic Policy Reform 15, no. 2 (June 2012): 93-108. [15] Ibid. [16] Ibid., 5 [17] Ibid., 7 [18]Medeiros Cupertino, Csar, Antonio Lopo Martinez, and Newton CarneiroAffonso da Costa Jr. 2016."Consequences for Future Return with Earnings Management through Real Operating Activities."RevistaContabilidadeFinanas - USP 27, no. 71: 232-242.

Project Risk Management Roles and Responsibilities Essay Example

Project Risk Management Roles and Responsibilities Essay The benefits of risk management in projects are huge. You can gain a lot of money if you deal with uncertain project events in a proactive manner. The result will be that you minimize the impact of project threats and seize the opportunities that occur. This allows you to deliver your project on time, on budget and with the quality results your project sponsor demands. Also your team members will be much happier if they do not enter a fire fighting mode needed to repair the failures that could have been prevented. It is important to note that the roles and responsibilities must be documented and included in the original project plan. For all intents and purposes, project risk management can be seen as a project within a project or alternatively a sub-project of the project. Five separate roles can be defined for performing project risk management. We will write a custom essay sample on Project Risk Management Roles and Responsibilities specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Project Risk Management Roles and Responsibilities specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Project Risk Management Roles and Responsibilities specifically for you FOR ONLY $16.38 $13.9/page Hire Writer These are: †¢ Project risk manager †¢ Project risk management team †¢ Project risk profile owners †¢ Project risk custodians †¢ Project team members It is important that the project manager and team leaders show their support for the effort and motivate team members to contribute . On many projects, reporting a risk is rewarded by making the same person the risk profile owner. Doing this sends a message to other members that reporting a risk will lead to more work. If possible, team members should rather be incentivized to report risks. Keyword:- Risk management procss, Risk management roles, Risk management responsibilities, Project Risk management culture. 1. INTRODUCTION There is no denying the importance of risk management on modern day projects . It has taught us that things do go wrong and that it is naive to think that everything will go according to the project plan. Both the PMBoK and the APMBoK have sections dedicated to the field of project risk management. There is also a significant amount of literature available on how to perform risk management on various kinds of projects across different industries. Different techniques have been developed over the years to address both macro-level project risks, for example project selection, as well as micro-level risks, such as scheduling risks. Different formulae with varying degrees of complexity have been developed, followed by a myriad of supporting tools and techniques. Despite all this, research has shown that projects, specifically IT projects, still fail at an alarming rate [8]. The question can, therefore, be asked why this is the case given the information, knowledge, tools and techniques available to perform risk management. This paper addresses the human component of risk management, specifically focusing in on the roles and responsibilities of all parties involved. The first section looks at risk management and its well-defined processes and the roles and responsibilities as defined by the PMBoK. This is followed by a suggested, structured framework for roles and the associated responsibilities. The article concludes by looking at the required culture to ensure successful project risk management. 2. RISK MANAGEMENT Risk management consists of five phases starting with planning and finishing off with monitoring. This process is repeated as cycles throughout the duration of the project. One such cycle isshown below: FIGURE 1 – RISK MANAGEMENT PROCESS Each of these processes is further sub-divided into sub-process with PMBoK clearly showing the inputs, tools and techniques and outputs for each . The one area that seems to be neglected is the roles and responsibilities for performing risk management. During the risk planning phase, the PMBoK states that one of the outputs would be a risk management plan containing the roles and responsibilities and is explained as follows: Defines the lead, support and risk management team membership for each type of action in the risk management plan†. It goes on to motivate why an external risk management team would be better than an internal one. During the risk response planning phase, one of the inputs is stated as risk owners and explains this as follows: â€Å"A list of project stakeholders able to act as owners of risk responses. Risk owne rs should be involved in developing the risk responses†. These are the only references in the PMBoK to the people that should be involved. From the above, two roles are identified. The first is the risk team that will perform the required activities and secondly, risk owners to be involved in the development and implementation of the risk actions. It does, unfortunately, not state what the responsibilities are that accompany these roles. In the next section, a more comprehensive framework is given for the roles for risk management followed by an explanation of the associated responsibilities. 2. RISK MANAGEMENT ROLES Five separate roles can be defined for performing project risk management. These are: †¢ Project risk manager †¢ Project risk management team Project risk profile owners †¢ Project risk custodians †¢ Project team members Following is an explanation of each role. 1. Project risk manager The role of the project risk manager is to provide the overall project risk strategy and to coordinate the project risk management team. On small projects this can be done by the project manager, but on medium to large projects, a different person should fulfill this role. The project risk manager should ideally be from outside the team or organisation to ensure objectivity. This need not be a full-time role and can, therefore, be outsourced. The project risk manager reports to the project manager but has a direct link to the project sponsor. 2. Project risk management team The role of the project risk management team is to collect, capture and coordinate the necessary project risk information. The size of the team will be determined by the size of the overall project. Team members can be internal to the project but must have a detailed understanding of the project risk management methodology being used. The project risk management team reports directly to the project risk manager. 3. Project risk profile owners The role of the project risk profile owners is similar to the risk owners as mentioned in the PMBoK. Once a risk has been identified, it must be allocated to a responsible person. The person must be in a position to address the specific risk. It is, therefore, possible that a project risk profile owner could only have one risk although the norm is to have several. The project risk profile owner reports to the risk custodian [1]. 4. Project risk custodians The role of project risk custodian is to oversee and consolidate all the risks within a specific risk category. Risk custodians are usually team leaders or sub-project managers. Depending on the risk categorisation schema used, there might be several risk custodians. The project risk custodian reports to the project risk manager but also has a direct link to the project manager. 5. Project team members It is very important to explicitly state the role of project team members as they need to provide the necessary information to the project risk management team as well as to the project risk profile owners. Without this information the process of risk management cannot take place. On many projects team members are under the impression that they need not do anything about risk, as there is a team responsible it. Risk management is a team effort and can never be done in isolation. Project team members report directly to the project risk custodians that are usually their team leaders or sub-project managers. 6. Other The two other roles that must be mentioned are those of the project sponsor and the project manager. The project sponsor must realise that there is a cost associated with risk management but that the payoff is an increased probability of success. If the project sponsor perceives risk management as an unnecessary cost, then the rest of the team will follow suit. The project manager must also understand that risk management is a supporting function and is there to assist theproject manager. Often risk management is viewed as an unnecessary overhead taking valuable resources andtime away from the project. The attitude and perceptions of the project sponsor and project manager is vital for the establishment of a risk management culture. A project risk organizational structure is depicted below: FIGURE 2 – PROJECT RISK ORGANISATIONAL STRUCTURE The solid lines represent direct reporting lines with the dotted lines representing communication lines. The following section lists the responsibilities associated with each role. 4. RISK MANAGEMENT RESPONSIBILITIES Using the roles discussed above, different responsibilities can now be allocated to each. It is important to note that the roles and responsibilities must be documented and included in the original project plan. For all intents and purposes, project risk management can be seen as a project within a project or alternatively a sub-project of the project. . Project risk manager The project risk manager fulfills the same role within the project risk management context as a project manager does in a project context. Responsibilities include: †¢ Selecting and implementing a project risk management methodology †¢ Developing a project risk management strategy †¢ Implementing a project risk management infrastructure †¢ Generally managing within the risk manage ment context, for example setting objectives, forecasting, planning, organizing, directing, coordinating, controlling and communicating 2. Project risk management team The project risk management team is there to execute the risk management process. Responsibilities include: †¢ Facilitating the risk identification, analysis, quantification and qualification of the risk profiles †¢ Providing a format and mechanism for project risk management †¢ Providing integrated interpretation and basic recommendations †¢ Consolidating, documenting, reporting and providing feedback on risk profiles †¢ Ensuring that the risk profiles are updated and made available to the project risk manager, project manager and project team Monitoring risk profiles †¢ Providing general guidance on any facet of the risk management process 3. Project risk profile owners Project risk profile owners must ensure that action is taken to address risks. Responsibilities include: †¢ Populating the risk profiles in terms of risk measurement and risk action plans †¢ Ensuring that risk profile values are objective and representative (reflect opinion of adequate number of involved/affected parties) †¢ Implementing risk action plans Providing comments on additional risks and communicating changes to risk measures to the project risk management team for consolidation and reporting †¢ Communicating with team members regarding specific risks 4. Project risk custodians Project risk custodians perform a quality control function. Responsibilities include: †¢ Consolidating all risks within a specific risk category †¢ Co-coordinating all project risk profile owners within risk category †¢ Providing feedback to project risk manager and project manager on progress with the implementation of action plans Providing project risk profile owners with necessary resources to implement action plans 5. Project team members All project team members have a responsibility towards ensuring project success. Often team members forget this responsibility as it is perceived as being of secondary importance. Responsibilities include: †¢ Providing project risk management team with necessary information †¢ Assisting with the implementation of action plans as specified by the project risk profile owners †¢ Reporting any new risks that might appear during the life cycle of the project to the project risk management team. The next section addresses the need for a risk culture in which to operate. 5. PROJECT RISK MANAGEMENT CULTURE For project risk management to contribute to the success of the project, the right culture must be established. Telling all project team members to cooperate with the project risk management team will have no effect if risk management is perceived as a waste of time and effort. It is important that the project manager and team leaders show their support for the effort and motivate team members to contribute. On many projects, reporting a risk is rewarded by making the same person the risk profile owner. Doing this sends a message to other members that reporting a risk will lead to more work. If possible, team members should rather be incentivised to report risks. Project risk management culture can be measured by using the Risk Management Maturity Model (RMMM). FIGURE 3 – RISK MANAGEMENT MATURITY MODEL LEVELS The RMMM was developed based on the now de facto Capability Maturity Model (CMM) that was developed by the Software Engineering Institute (SEI). The level of maturity of an organisation in terms of risk management will determine its value. Having a Level 1 maturity will not yield the same results as a Level 4 maturity. It is therefore recommended that a risk culture survey be performed before the start of a project. This will help in establishing realistic expectations as well as show what needs to be done to reach the desired maturity level. It must be noted that risk management requires an extensive infrastructure if it is to deliver optimal results. This infrastructure must be in place before the start of a project. 6. CONCLUSION The purpose of this paper is to provide a framework for the roles and responsibilities associated with project risk management. Detailed processes, tools and techniques are of little value if the human component that is supposed to use it, is not in place. The project manager should ensure that risk management has been included into the project plan from the beginning. Adding it at a later stage can create the perception of lower importance and even an increase in workload. Unless there is a true belief in the value of risk management by the project sponsor and the project manager, the results will be of little value. The benefits derived from this suggested framework are numerous and include the sharing of workload and, even more importantly, raising the awareness of risk. It also fits into any project organization and can be used in conjunction with any of the current standards for project management. For risk management to be truly successful it is important to remember the following:  ¦ Risk management should never be seen as an audit function that checks up on project team members or their managers. The project risk manager must make an effort to build relationships with all stakeholders and to promote the benefits of risk management.  ¦ Risk management is an enabler to assist the project manager to bring the project to its successful completion. Too often there is an â€Å"us-and-them† mentality on projects where in actual fact, everyone is on the same team.  ¦ Risk management cannot be performed without the support of all project team members. The project risk manager and risk management team can only provide the mechanisms for managing risk; the information must come from the team members. Future research in this field includes the risk management infrastructure that is required before starting a project as well as how to measure the risk culture by means of a risk culture survey. 7. REFERENCES †¢PMI. A Guide to the Project Management Body of Knowledge; PMI; ISBN 1-880410-25-7, 2000 †¢Software Risk Management A Practical Guide, Department of Energy Quality Managers, Software Quality Assurance Subcommittee, Reference Document SQAS21. 01. 00 – 1999, http://cio. doe. gov/sqas, February, 2000.

Micro Final Paper

Micro Final Paper Micro Final Paper Term Paper: The Economics of Domestic Poverty December 11, 2014 Table of Contents: Page 2-5: Evaluation of poverty rate and suggested improvements Page 6-8: Causes of U.S income inequality Page 9-10: Describe and evaluate the welfare reform efforts of the past decade. What measures are still needed? Page 10-12: Scriptures View On Poverty Page 13-14: Bibliography Evaluation of poverty rate and suggested improvements Who are the poor in United States? The World Bank defines the poor as those who live on less than $2 a day. In the United States, however the most common way of measuring poverty is if a family’s income falls below the official â€Å"threshold of poverty†. The United States Census Bureau defines those being below the threshold of poverty as, â€Å"households who do not have a sufficient income to meet minimal food and basic needs.† The poverty threshold varies between households with more or less occupants and members under the age of 18 or over the age of 65. For example a household with one member under the age of 18-65 in 2014 has a weighted threshold average of 12,119 per year, while a household with one member over the age of 65 have a threshold of 11,173 (Census Bureau, 2014). U.S. poverty was first measured in the 1960’s through the Social Security Administration1, under the help of economist Mollie Orshansky. Orshansky helped establish the official poverty threshold, by using the cost of the Department of Agriculture’s economical food plan. She estimated families in United States spent on average a third of their income on food and, thus conceived the poverty threshold should be three times the of minimal food requirements for adequate living. In 1969, the U.S. government adopted her poverty threshold as the official statistical definition of poverty (Kolesnikova and, Liu 2012), One very disconcerting finding of the poverty threshold is it has seen little to no improvement overtime. In 1973 we had a poverty level of 11.1%, which is slightly lower compared to 2005 of 12.6%. Economists conversely have found many problems with the official measure of poverty especially with comparing poverty rates between decades (Eberstadt, 2006). The official poverty threshold most importantly fails to include changes in: food prices, higher standards of living, and government in-takes services. The official poverty threshold is based on three times food consumption, however food prices are not stagnated and have changed drastically over the years. Orshansky found the poorest fifth of American families were forced to devote nearly 30 percent of their expenditures to buying food, however in 2004 the poorest fifth of American families spent only one-sixth on food. In the 1960’s hunger and undernourishments were common problems regarding those living in the poverty threshold, however ironically today we face the opposite issue. Most poor households today in fact eat too much, which is why government programs like â€Å"Lets Move!† have rose in order to reduce obesity (Let’s Move, 2014). Eight percent of Children in low-income homes for example were surveyed by the Centers for Disease Control to be underweight; on the other hand in 20014 the rate was below 5 percent. The lower percent spent on food per families, means that Orshansky’s multiplier of three used for calculating the poverty threshold has become outdated and the poverty threshold needs to adjust accordingly (Kolesnikova and Liu, 2012). Food is one of the many improvements provided over the years. Housing in 2004 for example had only six percent of the country's poor households living in crowded dwellings2 compared to 25 percent in 1970 (Census Bureau, 2014). Poor households have many new modern luxuries such as telephone service or televisions. According to the Department of Energy survey in 2001, â€Å"most poverty households have microwaves, VCRs or DVDs, and cable television.† The poor have also seen improved health records over the years. The CDC's National

Understanding a Criminal Battery Charge

Understanding a Criminal Battery Charge Battery is any unlawful offensive physical contact with another person, with or without his or her consent. The contact does not have to be violent for the crime of battery to take place, it can be merely any offensive touching. Unlike the crime of assault, battery requires that actual contact is  made, while assault charges can be brought with only the threat of violence. Basic Elements of Battery There are three basic elements of  battery that are generally consistent among most jurisdictions in the U.S.: The defendant had offensive physical contact with the victim.The defendant is aware that their actions will result in offensive touching.There was no consent from the victim. Different Types of Battery The laws regarding battery vary from state to state, but many jurisdictions have different classifications or degrees of the crime of battery.   Simple Battery Simple battery generally includes all forms of contact that are non-consensual, harmful or insulting. This includes any contact that results in injury or non-injury to the victim. The battery is not criminal unless willful intent to inflict an injury or another unlawful act on the victim exists. For example, if a neighbor becomes angry at another neighbor and purposely throws a rock right at the neighbor resulting in injury and pain, then throwing the rock could result in criminal battery charges. However, if a neighbor is cutting their grass and a rock hits the blade and spins out and hits their neighbor causing injury and pain, then there is no willful intent and there would not be grounds for a charge of criminal battery. Sexual Battery   In some states, sexual battery is any non-consensual touching of the intimate parts of another person, but in other  states,  a sexual battery charge requires actual oral, anal, or vaginal penetration. Family-Violence Battery In an effort to cut down on  domestic violence, many states have passed  family-violence  battery laws, which require that cases of family violence be adjudicated whether the victim decides to press charges or not. Aggravated Battery Aggravated battery is when violence against another person results in serious bodily injury or disfigurement. In some states, aggravated battery can be charged only if the intent to do serious bodily harm can be proven. This includes a loss of a limb, burns resulting in permanent disfigurement, and the loss of sensory functions. Common Defense Strategies in Cases of Criminal Battery No Intent: Common strategies used in criminal battery cases include the most defense which is to prove that there was no intent to cause harm on the part of the defendant. For example, if a man rubbed up against a woman on a crowded subway in a way that the woman felt was sexual in nature, the defense could be that the man did not intend to rub up against the woman and only did so because he was pushed by the crowds. Consent: If consent can be proven, sometimes referred to as mutual combat defense, then the victim may be considered as being equally responsible for any injuries that resulted.   For example, if two men get into an argument in a bar and agree to take it outside to fight it out, then neither man can claim that their injuries were a result of criminal battery if they both agreed to participate in what could be viewed as a fair fight. There may be other criminal charges that apply, but probably not criminal battery. Self-Defense: If a defendant can prove that bodily harm inflicted on the victim was a result of the victim attempting to cause bodily harm to the defendant first and the defendant protected themselves  within what would be considered reasonable, but resulted in the victim being physically harmed, then it is likely that the defendant would be innocent of criminal battery. The key to this defense is that the self-defense was reasonable. For example, if two women were riding on a bus and one woman began harassing the other woman and then began hitting the woman in an effort to steal her purse, and the woman reacted by punching the attacking woman in the nose, causing her nose to break, then the woman that was first attacked used reasonable self-defense  measures and would likely not be found guilty of criminal battery.

Shape Memory Alloy Essay Example | Topics and Well Written Essays - 500 words

Shape Memory Alloy - Essay Example This hypothesis shall be verified during research[1,2]. The research work will be referred from journals and academic libraries. The research and development by the scientists on this metallurgy shall be revealed and explored through journals and research papers. The references o experiments shall be provided; it is on record that several experiments have been conducted to verify that SMA materials reversible solid state transformation. The experiments shall be referred to verify the composition of the alloys in SMA, the transformation temperature of the material is controlled and determined by the composition, manufacturing process, and physical conditions [4]. The findings of the impact, hardness and non-destructive testing shall be captured in the paper; these materials have the property to sustain significant bending and torsion-al forces. It has observed that these material tend to seize when establishing contact with other materials; these materials therefore exhibit high co-efficient. However such characteristics are essential for security surveillance at airports to firmly confirm the type and nature of material being transported. These materials have good life, and are resistant against corrosion.

Extra credit Assignment Example | Topics and Well Written Essays - 750 words

Extra credit - Assignment Example The most noteworthy aspect of marketing in the current economy is testing. Individuals and business firms that need to be successful should; have the right message, to the right audience in correct timing (Kennedy 15). Without these factors, whatever product that is being promoted will have a poor turnout. Through testing one finds the best performance expectation of a product. This enables the marketer to assume a clear baseline that resonates to the best audience. This also includes online marketing strategies which are aimed at establishing their market. Moreover, measurement and testing is essential in marketing success and, only proper testing can provide this information. Without customers, then no business takes place since, they are the lifeblood to any business criterion. Therefore, this is the overall secret to success of any business firm or individual. In line with testing, tracking the business progress is vital. This has made many business firms depend on online marketi ng efforts which track businesses’ growth. There are also many other ways in which a business firm can look into the growth issue. Nowadays, marketing is enmeshed in a medium defined by technology. For instance, the marketing field has some perpetual values like empathy with clients, authentic hearing, compelling of visual designs, open-mindedness, fluid mapping and an engaging flair for showmanship (Kennedy 23). However, the most fundamental aspects in the marketing discipline include analytical pattern recognition, agile project management, experimental curiosity and rigor, systems thinking and mashable software fluency (Kennedy 34). These factors are a veritable baseline to the success of any business firm. This is because they focus on the beneficial aspects of success in business enterprising. In business, individuals should outline a clear business plan, an operational plan and the risk analysis factor which are likely to affect the business. Analytical pattern recognition

Office Automation and Group Collaboration Software Essay Example for Free

Office Automation and Group Collaboration Software Essay Nowadays, in the modern business world, Office Automation Software include calendar and scheduling, call accounting and management, data entry, email management, fax management, and forms management softwares. On the other hand, Group Collaboration Software include group calendar, groupware solution, mailing list management, messaging solution, teleconferencing, video web conferencing, and web discussion system software. However, the uses of aforementioned software in most of the offices vary with respect to the requirements and the environment of the business operation. Office Automation Software have become an essential part of any business organization. As a matter of fact, word processing programs like Microsoft Word have replaced typewriters and paper-based work is being performed in database programmes. For instance, Employees attendance records and periodical inventory sales reports are useful operations which are being accomplished using automation software. On the other hand, group collaboration software adds value to business with respect of time management. This software allows business representatives to collaborate and get their colleagues’ views and ideas on different occasions. In this article, I will describe the uses of these software and analyze their advantages and disadvantages In my organization, there are 40 employees and all of them use Office Automation Software for the timely and accurate completion of their duties. In addition to that, most of the time we also use group collaboration software to solve a particular problem or we use it while analyzing sales, evaluating inventory, holding online meetings, etc. Video Conferencing Software Video conferencing system uses a room system in most of the offices. It allows its users to make a solicitation from the template that has already been created by someone. Consequently, it allows bidders to make or replace their bid in an electronic format, saves time, helps users who want to place or change their bid from their residence or offices, and saves money which might have been spent on traveling. A major disadvantage of this software is that in complex situations, while users bid on this platform, secret information may get leaked. Electronic Mail Electronic mail has replaced postage in every organization. Email software allows billions of users to communicate fastly and cheaply as compared to postage. In business offices, email has changed the whole phenomena of communication. Office colleagues can communicate directly both inside and outside the organization in a short period of time. Emails also allow a user to send or receive multiple documents with attachments of files or folders. On the other hand, you may lose data which is saved in your email account or your email account can be hacked by someone else resulting in an unauthorized use of your account and the leakage of your private business information. Furthermore, if you send some wrong information in your email, it cannot be taken back. Web Conferencing Software Web conferencing software enables multiple users to arrange an online meeting in order to solve particular problems or to discuss particular matters related to business operation. Web conferencing has completely changed the concept of meetings in the way that you can discuss many things online and solve your problems from anywhere. Consequently, it saves the time of business executives. The only disadvantage of web conferencing is that some problems cannot be solved on web conferencing since the physical presence of employees creates a different environment of mutual understanding and cooperation and gives a sense of closeness. Word Processing Software Nowadays, word processing software has become mandatory software for every organization. Before the invention of this software, the work associated with this nature was done by the typewriter and it was time-consuming. Following are the advantages and disadvantages of this software. (1) â€Å"It is easier to make changes to your document. You can move, change, delete, save, and format all your ideas in one handy file. (2) It frees you to express ideas more clearly and to let your thoughts flow because anything can be changed or deleted later. 3) It allows you to organize all your work or ideas together in a file. Instead of deleting paragraphs that do not seem to fit an assignment, you can move them to the end of the file where they can be used later or in another project. (4) It is easy to share and store word processing files electronically†. The only disadvantage associated with this software is that you may lose your data while working due to sudden electric power failure. (Advantages) Call Accounting and Management Software Since its invention, call accounting software has been adopted by approximately 90% of the established and non-established organizations because of its accuracy and cost effectiveness. A good call accounting software tracks and records various calls of clients and business partners, facilitates customer support management by saving all telephonic data, tracks call timing, and so on . Thus, by taking an analysis of its calls, an organization can easily know about its precious customers records and orders. This practice creates a good business environment across the organization. However, the only disadvantage of this software is, if the operator did not create a backup file and an error occurred in the software, data may be lost. Group Calendar Software Group calendar software allows you to organize your critical business events and meetings according to the departments, locations, projects, and time. Having group calendar software online, your employees and business partners can easily arrange a meeting by keeping in mind their work details and availability of time. Web based group calendars provide a cost effective solution without the anxieties and cost inherent with supporting complex in-house calendar system. There is no software to install no server to maintain ever plus group calendar tools are a perfect solution for rapidly expanding projects or distributed work forces†. (group calendar) Time and Attendance Software By using time and attendance software, we can easily save time of our payroll department employees. Time and attendance software automatically record and keep check-in and check-out timings of employees without delay. This software also makes it possible to calculate wages and salaries of workers and employees. Moreover, it provides complete details of attendance and check-in and check-out times to the payroll department that saves time. In addition to that, it is completely secure and can be accessed form different departments of an organization. However, occurrence of an error can create problems because this is the only place where employees records are kept. Conclusion Finally, computer software made it possible to run business operations more effectively and accurately. In today’s global world, computers have become a major part of every business organization because of their cost effectiveness and they also pave the way for every business organization to excel upon others by using them. Both Office Automation Software and Group Collaboration Software enhance the business activities and make it possible for the employees to save precious time and money of the organization. Some software like call recording software adds value to customer services and creates an excellent platform to keep records of their clients which increases organizational goodwill.

Slavery During, In, and After the Civil War Essay -- Slavery Essays

Slavery During, In, and After the Civil War The Civil War was doubly tragic because it was completely unnecessary. Slavery had been ended in other nations with the stroke of a pen, and yet in the mighty United States the country was willing to go to war over the issue of whether slavery should remain. The southerners felt that it was their constitutional right to own slaves and did not see a time when they should be required to give up that right. However, upon the election of Lincoln as President, the southerners felt threatened, and felt their slave holding rights were being threatened, and in an effort to protect these rights they chose to secede from the union. Why would any one person want to own another human being with the same intestines, some of the same feelings yet a different color for their own good . This was quite crazy if you ask me , I feel that the southerners should have felt threatened and that if what they were doing were so right why feel so threatened about doing it.The northerners and Lincoln saw the importance of maintaining a united country, set out to bring back the seceded states. Thus the Civil War began. During the civil war many Americans were either killed or wounded, this number was only surpassed by World War II. While the civil war originally began as a quest to bring the southern states back to the union. However, the goal of the war did soon change to that of abolition. While the war may have seemed necessary to ...

Burke Litwin 1992 Essay

Change is depicted in terms of both process and content, with particular emphasis on transformational as compared with transactional factors. Transformational change occurs as a response to the external environment and directly affects organizational mission and strategy, the organiz. ation’s leadership, atid culture, lit ttirn, tfie transactional factors are affected—strtictute. systems, management practices, and climate. These transformational and transactional factors together affect motivation, which, in turn, affects peifornumce. In support of the model’s potential validity, theory and research as wellaspraetke are cited. Orgatiization change is a kind of chaos (Gleick. 1987). The number of variables changing at the same lime, the magnitude of environmental change, and the frequent resistance of human systetns cteate a whole confluence of ptocesses that are extremely difficult to predict and almost impossible to control. Nevertheless, there are consistent patterns that exist—linkages among classes of events that have been demonstrated repeatedly in the research literature and can be seen in actual organizations. The enormous and pervasive impact of culture and beliefs— to the point where it causes organizations to do fundamentally unsound things ftom a business point of view^would be such an observed phenotnenon. To build a most likely model describing the causes of organizational performance and change, we must explore two important lines of thinking. First, we must understand more thoroughly how organizations function (i. e. , what leads to what). Second, given our tiiodel of causation, we must understand how organizations might be deliberately changed. The linkage typically is in the direction of theory and research to practice: that is. to ground our consultation in what is known, what is theoretically and empirically sound. Creation of the tnodel to be presented in this article was not quite in that knowledge-to-practice direction, however. With respect to theory, we sttongly believe in the open system framework, especially represented by Katz and Kahn (1978). Thus, any organizational model that we might develop would stem from an input-throughput-output, with a feedback loop, format. The tnodei presented hete is definitely of that genre. In other wotds. the fundamental framework for the model evolved from theory. The components of the model and what causes what and in what order, on the other hand, have evolved frotn our practice. To risk stating what is often not politic to admit in academic circles, we admit that the ultimate development of our causal model evolved from practice, not extensive theory or tesearch. What we are attempting with this article, therefore, is a theoretical and empirical justification of what we clearly believe works. To be candid, we acknowledge that our attempt is not unlike attribution theory—we are explaining our beliefs and actions ex post facto: â€Å"This seemed to have worked; I wonder if the literature supports our action. † Our consulting efforts over a period of about 5 years with British Airways taught us a lot^—what changes seemed to have worked and what activities clearly did not. It was from these experiences that our model took form. As a case example, we refer to the work at British Airways later in this article. For a more recent overview of that change effort, . see Goodstein and Burke (1991).

Public School Essay

The Perfect Public School will be established with the vision to provide the quality education to the students of the Fateh Muhammad Jatoi and to enable them to compete at the national and international level. To achieve this vision the school will have the very well experienced and well groomed faculty that will provide the education on modern lines that will inculcate the students as well as their parents for the betterment of their children career development. The quality education that provide in our school is at low price as compared to our major competitors Beacon house, Frobels, roots and City school etc. The Perfect school is developed in order to facilitate the Pakistanis to get education as good and excellent as the students in Perfect school Pakistan. The Perfect school is located in Pakistan and is well renowned in all over the world for its Excellency in education field. Students from far flung countries go there with the aim to study and to get benefit from their quality education system. The Perfect school of Pakistan is also ranked among the top ten schools of the world. Moreover the Sindhi students also go abroad to study in this school and they score quite well as compared to other fellow students. The only difficulty that the Pakistani students face while going abroad is that they have to pay a huge sum of money for visa and passport requirements. The Perfect public school is going to be established to provide quality education as did other schools of Pakistan. The Perfect public school will be affiliated with the B. I. S. E Sukkur. The educational industry that provide these types of services includes the competitors like beacon house, Frobels, Roots and City school. These institutions are established with the purpose of providing the quality education but initially they have done their job quite well in providing excellent education, and with the passage of time they start diverting from their core mission of providing quality education. Now their focus shifts to provide the luxurious environments to the students and not to provide the quality education. The students living in the luxurious environments are used to enjoy the beauties or luxuries of life and are not willing to hard work, normally student involves in other activities which lead them to depression and illegal works. The Perfect staff is well trained to guide the student about their career development. The Perfect school is one of the prestigious students and established in the capital of Pakistan in F-10 Islamabad. The reason behind choosing this location that is capital of Pakistan is that we can get attention to the people. Secondly the people living in that part are very well aware of the educational needs and they fully know the importance of good education. Thirdly there are a reasonable number of foreigners living and they want to get their children to get a quality education. Fourthly there are mostly living the elite class of people in Islamabad and our business is mostly targeted to the elite class. The Perfect public school comprises of an elegant building, three grounds for outdoor sports activities of the students and one sports complex for indoor activities like table tennis, badminton, squash etc. The school will consist of almost 5-7 class rooms, 1 staff room and one principal office. The class rooms will be very well decorated and well furnished. The male and female staff will be hired for better education. As principal, I will regularly visit the classes, our progress towards implementing the strategies within the Business Plan, as well as the achievement of milestones and targets. Our values Success for every student. Diversity Ideal Customer The ideal customer for the Perfect Public School’s foreign language programs falls into one of two categories. The first is a middle class working person who feels the need to learn a foreign language either for a pressing work-related need, a desire to have more options in career, or a wish to travel to a foreign country and enjoy the experience more. These individuals, however, feel they cannot afford one-on-one tutoring, but are too social to be able to be content with a book, online program, or software to learn the language. They desire a classroom experience both as a structured approach to force them to make a commitment to the language learning and as a means to have extensive social interaction through the process. Market Description Perfect Public School targets customers with the following characteristics: 05 to 15 years of age Locals Male and Female Situation Analysis The Perfect Public School will be in the first year of business as a start-up operation. The School believes that the market demand for their services will be great and are convinced that a cohesive marketing strategy is required for The School. Market Summary The Perfect Public School possesses good information regarding their market and the target segments that they wish to serve. The School will leverage this information to better understand who is served, their specific needs, and how The School can better serve them. Market Needs The Perfect Public School will provide the education with a source of knowledge. This market need is important as many parents’ are faced with the dilemma of using their limited income on education. Pricing: The Perfect Public School’s fees will be noticeably better than local schools. Market Trends The market trend for schools reinforces consolidation. Market Growth In 2012, the global educational system/industry as a whole was 897 Million industry. The education system is forecasted to continue its record growth. Pakistani society in particular has become increasingly reliant on education. This conclusion seems to be fairly intuitive as many individuals have a vested interest in living longer and more educated. SWOT Analysis The following SWOT analysis captures the key strength and weaknesses within  the area, and describes the opportunities and threats facing The Perfect Public School. Strengths †¢A unique, current business-environment-appropriate business model. †¢Excellent staff who are highly trained and very competent. †¢Games. Weaknesses †¢The lack of visibility and brand equity of a start-up business. †¢Lack of true experience. †¢Government intervention/regulation into education is possible. Opportunities †¢Outside pressure on students. †¢The constant growth of the number of students taking education. †¢Newly formed alliances of school systems. Threats. †¢The entry into the market by an established school. †¢Some event that cripples education. Competition Competition takes many different forms in the education industry. †¢Chain of schools: These are private national chains such as City School. Keys to Success The keys to success are: Male and female students. Low overhead and operating costs. Normal prices and services. Financial Objectives A double digit growth rate for the first three years. Reduce the variable costs associated with servicing each student order by 4% a year. Profitability by the end of year. Sales Forecast. Sales Forecast 2013 2014 2015 Sales Walk-in customers (students) 83,056 243,778 343,540 New & Old customers 76,994 976,543 1,234,654 Total Sales 360,050 1,720,321 2,078,194 Direct Cost of Sales 2001 2002 2003 Walk-in customers 111,664 453,705 514,559 New & Old customers 79,647 439,444 555,594 Subtotal Direct Cost of Sales 191,311 893,149 1,070,154 Expense Forecast Marketing expenses are to be budgeted so they ramp up quarterly. These intervals are chosen because they are the common intervals that students who are getting several types of courses in same school. Controls. The purpose of the marketing plan is to serve as a guide to the organization. The following areas will be monitored to gauge performance: Revenue: monthly and annual. Expenses: monthly and annual. Repeat business. Students’ satisfaction. Contingency Planning Difficulties and risks: Problems generating visibility. Difficulty developing sufficient talent. An entry into the education market from an already established, larger schools like City and Grammar School. Worst case risks include: Determining that the business cannot support itself. Having to lab equipment to cover liabilities. Competition.

Crime Rate Fluctuation

Crime Rate Fluctuation Free Online Research Papers Many sociologist and criminal theorist have attempted to explain fluctuation in the crime rates at both a state and national level through out America. Perhaps one of the most widely scrutinized and debated relationships is that between the crime rate and incarceration levels. The U.S Department of justice has stated that â€Å"tough sentencing means less crime†, however, proponents say that due to the abundance of ambiguous statistical analysis’s this claim should not be made because of the apparent complex relationship between crime and incarceration. A common misconception among the general public is that locking up ‘bad guys’ is the most effective way of making communities more safe and secure from crime. This is, however, anything but an accepted fact among professionals within the criminal field. One of the most apparent trends among the criminal justice system is the extreme increase of prison and jail populations within the last 40 years. According to The Sentencing Project’s article titled Incarceration and Crime: A Complex Relationship, prison and jail populations have increased by more than 500% between the periods of 1970 and 2000. This is quite a dramatic change, yet there has not been a change equally significant within the national crime rates. The nation as a whole has experienced a 40-year low in crime, however, the crime rates are only at the level in which they were during a time when the incarcerated population was just a fraction of the total today. Analysts can currently attribute only about 25% of the decline in violent crime to increased incarceration. Presented in the Sentencing Project’s report, economist Steven Levitt identifies four other primary factors that can be attributed to the decline in crime during the 1990’s. Levitt argues that one such factor was the growing economy which produced more jobs and opportunities for lower-wage workers and characterizes this to a nearly 30% decline in crime. This appears to make a great amount of sense. If lower level social economic classes are presented with a greater chance for success this could be enough to deter them from committing crime. Many people are pushed into a life of crime by unfortunate circumstances that lead them to believe there is no other choice. If a larger amount of opportunities are offered such as jobs, these may give enough incentives and reasons to lead people away from criminal activities. Strategic policing is another factor that Levitt suggests contributes to a decrease in crime rates. Levitt states that the adoption of various forms of community level policing are more effective strategies that make better use of police forces. Community policing is a strategy that promotes police to work closely with community residents emphasizing crime prevention, as opposed to law enforcement. This form of policing not only builds stronger relationships with communities but also reduces the fear of crime within them. (Walker and Katz 15) The Sentencing Project’s report lists several reasons for the limited impact that incarceration has on crime rates. Diminishing returns in crime control are possibly one of the biggest reasons for incarceration’s lack of effect on crime rates. As prison systems expand there is a higher increase of lower-rate offenders particularly related to drug offences. The expanded incarceration of these lower-rate and lower-level offenders has a negative effect on the cost-to-benefit ratios. These lower-level offenders cost an equal amount of resources as the higher-level offenders, yet cause no decline in crime rates projected by The Uniform Crime Reports. Another important reason for the limited effect that incarceration has on crimes rates is ascribed to the negative impacts on family and community levels. Incarcerating members of society in facilities located long distances from their community has a damaging effect. This type of imprisonment is said to weaken family and community bonds, and contribute to an increase in recidivism and future criminality. These family and community bonds are often frayed or broken by long distance imprisonment have a destabilizing effect, making it more difficult for the reintegration of former convicts into society. A final reason for the limited impact that incarceration has on crime rates has to do with the comparison to other interventions as an alternative solution. The Sentencing Project’s report suggests that drug treatment, interventions with at-risks families, and school completion programs are more cost effective than expanded incarceration as crime control measures. Placing more money into programs such as these will have a strong influence on crime rates by addressing social issues rather than just locking them away. Incarceration alone has no little to any rehabilitative value and should be reserved for more serious offenders. People with drug addictions and psychological problems should be treated in a way that has more of a focus on medical needs rather than punishment by isolation. There is no denying that incarceration has an impact on decreasing crime rates, however, it is not the ultimate solution. More focus should be place on community level needs such as education and employment. Higher education costs have continued to rise making it more difficult for families in lower social economic brackets to consider college as an option. The strongest tool for lowering crime is education. People with higher education are less likely to resort to criminal behavior and more likely to succeed in life. The government needs to place more emphasis on programs designed to make college more affordable and accessible to a wider variety of people. Discrimination against ex-convicts is a practice that may also contribute to an increase in recidivism and crime rates. Anyone with a federal charge is essentially given a scarlet letter, making it nearly impossible for them to seek employment or higher education. People released from prisons should be given an equal opportunity rather than branding them as lost causes. It is these types of practices that give ex-cons a feeling of hopelessness and exile from their government and society that ultimately cause them to resort back to crime. If the criminal justice system is truly committed to decreasing the crime rate they should consider revising current laws pertaining to substance abuse. Drug addicts belong in hospitals not prisons. The practice of mandatory minimum sentencing on drug offenders should be abolished and the money spent on the incarceration of them should be diverted to programs designed to treat and reintegrate drug offenders into society. The solution to decreasing crime rates will be a combination of various practices such as incarceration, raising employment opportunity and education. There is no one solution to the problem of crime and many which have yet to be explored. Prison over population is becoming a serious problem that wastes away precious resources. The solution is not to simply build more facilities. In order to create a safer and more secure society there needs to be more research and exploration into solutions rather than just locking criminals up and throwing away the key. Reference Walker, Samuel, and Charles M. Katz. The Police in America An Introduction. 5th. New York: McGraw-Hill, 2005. Research Papers on Crime Rate FluctuationCapital PunishmentThe Effects of Illegal ImmigrationThe Relationship Between Delinquency and Drug UseUnreasonable Searches and SeizuresAssess the importance of Nationalism 1815-1850 EuropePETSTEL analysis of IndiaEffects of Television Violence on ChildrenPersonal Experience with Teen PregnancyInfluences of Socio-Economic Status of Married MalesIncorporating Risk and Uncertainty Factor in Capital

When to Capitalize Religious Terms

When to Capitalize Religious Terms When to Capitalize Religious Terms Knowing when to capitalize religious terms can be hell. Or should that be Hell? And there we get to the crux of the matter. Are words from religions always capitalized? Is it only when you use these terms in a religious context? Or should you just say â€Å"to heck with it† and stop caring? Well, before you do that, check out our guide to capitalizing religious terms. When to Capitalize Religious Terms As a guideline, you should usually capitalize the first letter of religious terms when they are used as a proper noun. This is a noun that names a unique entity, such as â€Å"Barbra Streisand† or â€Å"Donald Duck.† In a religious context, proper nouns may include: Religions and religious movements (e.g., Judaism, Methodism) Religious figures and deities (e.g., Jesus, Zeus) Holy texts (e.g., Bible, Quran) Religious holidays (e.g., Easter, Diwali) Titles when used with a name (e.g., Reverend Green) However, there are some cases where the correct capitalization depends on how you’re using a term. We will look at a few of these below. God, Gods, Goddesses and Proper Nouns As mentioned above, you should always capitalize the first letter in a proper noun. If you were referring to the Christian deity, for instance, you would need to capitalize the â€Å"G† in â€Å"God†: I am here only by the grace of God. But some words, like â€Å"god,† can be either proper or common nouns depending on how we use them. So if you were referring to gods and goddesses in general, or any god or goddess where â€Å"god† is not part of their name, you would need to use a lower case â€Å"g† instead: Prior to Christianization, the Anglo Saxons worshipped the Germanic gods and goddesses, including Ä’ostre, the goddess of the dawn and spring. Notice that we do, however, capitalize Ä’ostre in the example above, even though we use a lower case â€Å"g† for â€Å"goddess.† This is because Ä’ostre is the name of a goddess, so it is a proper noun. Other Inconsistent Capitalization â€Å"God† is the most prominent example of something we only capitalize in certain cases. However, there are many religious terms that have second meanings. And you should only capitalize these words if you use them in a religious context, not when they’re used elsewhere. For instance, we would capitalize â€Å"Catholic† in â€Å"the Catholic Church.† But â€Å"catholic† can also mean â€Å"all-embracing.† And we would not use a capital â€Å"C† to write about someone with interests in a range of seemingly unrelated things (i.e., someone with â€Å"catholic tastes†). Catholic tastes ≠  A liking for Gothic architecture and stained glass. Likewise, we would capitalize the â€Å"M† in â€Å"Mass† if we were talking about the religious ceremony. But we would not usually capitalize the same word when using it as an adjective in â€Å"mass market† or â€Å"mass transit.† It pays, then, to double check whether religious terms have other uses. Holy Pronouns In the past, it was common to capitalize the first letters of pronouns when referring to religious figures. This is known as reverential capitalization. For instance, if we used â€Å"his† to refer to God, we might capitalize the â€Å"H†: Our hearts shall rejoice in God and His holy name! This is quite unusual in modern writing. However, if you do use reverential capitalization, there are two key rules to follow: Only apply it to pronouns that refer to deities and divine beings. Apply it consistently throughout your writing. To ensure consistency, you may also want to have your writing proofread. But if you do, let your editor know which terms you’ve chosen to capitalize. Heaven and Hell Finally, we have heaven and hell. As a rule, you do not need to capitalize these terms. This is true even when referring to the Christian concepts of â€Å"heaven† and â€Å"hell.† Take Matthew 5:18 from the NIV Bible, for instance: For truly I tell you, until heaven and earth disappear, not the smallest letter, not the least stroke of a pen, will by any means disappear from the Law until everything is accomplished. However, some religious institutions do prefer to capitalize the words â€Å"Heaven† and â€Å"Hell.† And you should always capitalize ‘Heaven’ when referring to the famous gay nightclub in London. Is this what Belinda Carlisle was singing about?(Photo: Nick Cooper/wikimedia) The capitalization of â€Å"Heaven† is, in fact, one of the few areas where evangelical Christians and the LGBT+ community truly see eye to eye. And that, at least, should be celebrated.