Enron case Essay Example | Topics and Well Written Essays - 1000 words

Enron case - Essay Example The companies’ acts usually serve to offer adequate regulatory approaches, that auditor and companied to adhere to. With this respect, it is a requirement of SEC that all public corporations should have outside auditors to undertake the auditing process. This implies that an outside auditor is supposed to offer opinions regarding the precision and reliability of the company’s accounting statements, taking into consideration the principle of objectivity, lack of biasness and avoiding the engagement in activities that are likely to result to lack of auditor independence (Haines 14). As a result, auditors are required to display utmost ethics and honesty in the code of duties, which requires auditors to display integrity, objectivity and independence. The regulatory oversight that resulted to the Enron fraud is a violation of the aspect of auditor independence as evident by Andersen having an office space in Enron’s headquarters that was permanent. This served to re veal lack of auditor independence (Hill & Cronk 10). In addition, there is a possibility that Andersen overlooked Enron Corporation’s compliance with the required accounting policies, procedures and practices. In addition, Enron Corporation had relied on the auditing services from Andersen, resulting to him familiarizing with the corporations accounting policies and practices. The Enron scandal served to reveal the significance of auditor independence; as a result, the fraud served to question the efficiency and the adequacy of the present audit independence regulatory frameworks. The auditing procedures prior to the Enron fraud were sufficient to ensure that there is high audit quality, but in some cases fails to identify misappropriations (Hodgetts & Luthans 33). There have been significant changes in accounting regulations after the collapse of the Enron Corporation with the main

Reflection paper on Nancy Andreasen's book, Brave New Brain Essay

Reflection paper on Nancy Andreasen's book, Brave New Brain - Essay Example A similar treatment has been appropriated by many experts with regards Nancy Andreasens book titled, Brave New Brain: Conquering Mental Illness in the Era of the Genome in which the author contends that the mapping of the brain and the human genome, occurring seemingly at the same time, has brought forward a new and effective understanding of the biological origins of mental illness. For many, this only implies that ‘biological understanding’ would refer to evolution, setting aside the teaching of Christianity which states that God intervenes on human affairs. For others, the Christian approach of ministering to individuals with mental illness will be considered inept and ineffective as this does not mesh with the ‘scientific procedure’ of administering to people with mental disabilities. In her book, Nancy Andreasens notes that the convergent research focusing on the genome and mental illness is a fascinating development as it transformed the way we think of mental illnesses and their implications. First, with the utilization of new technology in neurology and psychiatry, experts are able to link the illnesses of the mind to biology and all illnesses have biological basis, even schizophrenia (Andreasen 4). This of course, does not conform to some Christian notions that mental illness is a result of demon possessions or is something related to superstition. Thus, Nancy Andreasen asserts that the best treatment should be one which varies from one patient to another. Clearly, the holistic approach to the treatment of mental illnesses is no longer acceptable. Some of the methods which Andreasen are ones that are based on science such as genomics and neuroimaging as she states that ‘mental illnesses are diseases of the brain that can be understood and treated using established scientific tools’ (Andreasen 7). What is considerable to note here is that Andreasen’s contentions that the brain ‘teaches itself to learn’ pose a

Marketing Communications Plan Research Paper Example | Topics and Well Written Essays - 4750 words

Marketing Communications Plan - Research Paper Example The work at hand considers this point, and in the later sections, the discussion of the importance of complete and detailed communication plan is included. Furthermore, the smart marketing and marketing communication objective has also been discussed. Next to this, the latest developments in marketing communications planning are discussed. In addition, the effective methods of measuring and controlling progress against the marketing communication plan are included. Background on customer’s preference for small cars It is important to consider the essential factors that are driving customers to small cars. Two of the most important factors are gas prices increase and improved vehicle quality (Mintel, 2012). These are the two significant factors particularly in the US small car market because of their link to lifestyle component. As projected, the small car market in the US is expected to pick up 15% in 2014, and it is anticipated to grow 55.8% in unit sales between 2014 and 201 7 (Mintel, 2012). One of the most important ideas in these data or information is the thought that the entire world market for cars has strongly been influenced by the US market. US market has become the leading venue for the car industry in coming up with the latest innovation or models with particular impact on socio-economic and political factors. The rising price for car fuel is one important consideration of the choice for a new design of car with substantial benefits. Citroen C1 is a small car, ideal for city driving (Citroen). City driving may not require long distances for the car to travel, and so it is important to have at least a small one for driving that will not be able to consume more fuel for energy. Improved vehicle quality is another consideration of the consumers. Small cars like Citroen C1 have highly improved quality, making them prominent in the small car market. It is not just about their being ideal for city driving, but these cars are also made to stand out when it comes to their featured quality. Certainly, there are various reasons of the remarkable choices of the target customers for cars, but the bottom line of them all is the idea of acquiring the benefits that they guarantee or offer. Customers are therefore sophisticated when it comes to knowing what cars they need. They know what they want, and they have established needs that car manufacturers will have to address. Customers’ needs are essential consideration most importantly in marketing activities (Haig, 2011; Kotler et al., 1999; Boone & Kurtz, 2006). The bottom line of creating market strategies like product differentiation and innovation is to address the prevailing customers’ needs (Porter, 1998; Schnaars, 1998). However, unknowingly the emancipation of highly differentiated product offerings results to the creation of needs itself. The justification of this claim is quite evident in the cases of product offerings in the market today that are highly differe ntiated and created significant needs as shown in the level of demand that they have generated and so enjoyed for now. The car manufacturing industry is a special case under this issue because this industry tries to connect their decisions to some important concerns taking place in the market or external environment. For instance, the car industry in the UK began to produce hybrid cars in relation to the prevailing issue linked to the environment. In order to at least alleviate

Cultural anthropology Essay Example | Topics and Well Written Essays - 750 words

Cultural anthropology - Essay Example They say it looks like a small grasshopper but is brown in color. It feeds on rice seedlings roots causing the seedlings to die so they also consider it as a pest and like other farm insects, they also eat it. I smiled because I thought that the farmer was just joking but I realized that he was serious when he continued talking. He said that they dig the mud using their feet to look for mole crickets and collect them in a container. He even added that it is best sautà ©ed with tomatoes. While hearing this, I visualized how it looked like and I cant imagine how they could eat that kind of thing. I dont know to react so I just nodded and acted like it was normal. After a while, the farmers arrived with the mole crickets they have collected. I wanted to ask why they have to eat these insects while there are a lot of normal foods to choose from but I was hesitant because it might offend them. Good thing, one farmer finally shared a story about it. He said that there was a time when one farmer has nothing to eat. Then, he thought of cooking the mole crickets he collected from his field and eating it. He liked the taste and shared the story to other farmers. From then on, they eat mole crickets occasionally, especially when they dont have anything to eat. The story-telling was interrupted when the sautà ©ed mole crickets was finally served. For me, it smelled like any other sautà ©ed food. The farmers started eating once the plate was put in the table. One farmer demonstrated how it should be eaten. He removed the insects head and then put the remaining parts to his mouth. He said that the head is the hard part and is irritating to the throat. However, other farmers prefer to just eat it the way it is. When I saw all of them eating the cricket, it felt normal to me and thought that maybe I could eat it too so I tried eating one when they offered me. Honestly, I liked it and I found myself eating it like I was used to eat

Spinoza and Leibniz Essay Example | Topics and Well Written Essays - 1250 words

Spinoza and Leibniz - Essay Example (Montag, 2002) Further on, his meditations on the 'nature of Divine' were connected with such intellectual and philosophical movements of the time as Pantheism, Determinism, neutral monism, intellectual and religious freedom, separation of church and state, and so on. (Nadler, 1999) Gottfried Wilhelm von Leibniz (1646 ---1716) was born in Leipzig, Electorate of Saxony, Holy Roman Empire, and died in Hannover, Electorate of Hannover. Great German philosopher had wider recognition not only because of his metaphysical works (problems of 'theodicy' as well as of 'universal language'), but also because of his impact in mathematics and history of logic (Woolhouse and Francks, 1998). Briefly speaking, he invented lots of things: 'infinitesimal calculus;' 'monadic' concept; thesis that our Earth was the 'best of all possible worlds;' then, there were also 'Leibniz harmonic triangle;' 'Leibniz formula for determinants;' 'Leibniz integral rule;' principle of sufficient reason; 'diagrammatic re asoning;' notation for differentiation; kinetic energy; proof of Fremat's little theorem; 'law of continuity;' 'transcendental law of homogeneity;' 'calculus ratiocinator;' binary number system, etcetera (Jolley, 1995). The Role of God in the Ideas of Spinoza and Leibniz God exists in both systems of Spinoza and Leibniz. ... e determined by the nature of God.' Giving an answer on a complicated question about 'free choices' and 'actions determinated,' it is possible to find out a right correlation between 'free choices' of human beings and 'Divine determination,' according to Spinoza and Leibniz. Spinoza on God: 'Ethics' There are several names for this 'transcendental agent' in Spinoza's fundamental writing: God, Nature, and Universe. 'Reality is perfection,' (Nadler, 1999) therefore, 'if circumstances are seen as unfortunate it is only because of our inadequate conception of reality.' (Nadler, 2006) Moreover, there is a 'universal truth,' but abilities of our intellect are always so miserable and limited, that we are able to see only a fragment of chain of cause and effect; that is why 'emotion is formed from inadequate understanding.' (Nadler, 1999) Essentially, only 'intuitive knowledge is eternal,' and 'the world as it exists looks imperfect only because of our limited perception.' (Nadler, 2006) Con cerning a question on 'freedom of human will' and 'eternal determination by a transcendental subject,' it should be stated that for Spinoza such separation does not make sense at all. He is concerned with a limited abilities of human intellectus, and his idea is that when this intellectus in a perfect condition being developed sufficiently, such person knows 'eternal truth' or 'universal principle' of how things are, or used to be, or how they will be. The question about 'freedom of will' is about a level of our hesitation about such truth inside ourselves, an issue about our state of mind, or cognitive abilities of our intellect, more developed or totally undeveloped. When it is undeveloped, we are thinking that we are totally free from restrictions, but when we have our abilities and

Unusual Characters Essay Example for Free

Unusual Characters Essay All Of Roald Dahls Stories You Have Studied Contain An Unusual Character. Write About The Ways Dahl Presents Any Two Or Three Of These Characters To The Reader Foundation Roald Dahl was born in Llandaff, Wales. He spent his first fifteen years of his life writing for adults. However, hes more famous for his childrens stories. Dahl said a little nonsense now and then is cherished by the widest man. He meant that everyone needs a little fun in their lives. Most people didnt know that Dahl scripted the 1967 James Bond film You Only Live Twice, and co-wrote the 1968 film of another Ian Fleming book, Chitty Chitty Bang Bang. Also Dahls popularity with children and adults alike is enduring and in a recent poll he beat JK Rowling to the accolade of Britains favourite author. Dahls stories are so popular that Charlie and the Chocolate Factory have been made into films several times. Mrs. Maloney Lamb to the slaughter At the start of the story Mrs. Maloney is a housewife who dotes on her husband. She loved to luxuriate in the presence of this man. Its like sitting down with her husband is a treat for her, which means that she doesnt often spend time with her husband. She seems like a perfect wife and portrayed as an angel at the start when shes waiting for her husband. She had acquired a wonderful translucent quality. This illustrates further that she is very calm and content. When he comes home she notices that there is something wrong with her husband. He did an unusual thing. She becomes worried and starts asking questions. When her husband tells her the news, she seems in a trance. Watching him with a kind of dazed horror. She acts like a ghost afterwards, she cant control what she does and everything is automatic. She walked across the room she couldnt feel her feet touching the floor. When Mrs. Maloney hits Mr. Maloney with the leg of lamb and he falls to the ground its like she snaps out of the trance and then changes from her angel act to an unsettled character, leaving the reader intrigued as to how she will now start behaving and what she is capable of. She then comes to her senses and starts to think of an alibi for herself. She recites her act as she gets ready to go out. She rehearsed it several times more. She does this so that everything came natural and the grocer wouldnt suspect anything. When she walks home she told herself Keep things absolutely natural and therell be no need for any acting at all. This shows that she is trying to convince herself that she wasnt responsible for her actions. It is too fantastical that unordinary, loving housewife would be able to commit such an act. , it wasnt her who killed Mr. Maloney. When she sees her husband on the ground, her action was automatic. She felt all the old love and longing come back and her emotions were real. After she rings the police and they arrive, she acts like the devoted loving wife she was at the start. Mrs. Maloney acts smart and sophisticated style towards the end of the story. Knowing that the officers would be hungry she offers the lamb to them. She knew that they wouldnt refuse as her husband were good friends with them. Good friends of dear Patrick. Right at the end of the story Mary Maloney giggles to herself knowing that she got away with what shes done and will never get caught. Carlos Man From The South In the beginning Carlos is portrayed as an unusual, but pleasant person. He is dressed differently from everyone else. Immaculately dressed in a white suit. Its showing that e is standing out apart from everyone. He seems normal because his politely asks the man to sit down and starts a conversation about Jamaica. When the young man and woman come and sit with the men, things started to get peculiar. Carlos asks for a light, as the young man comments on his lighter, its as if Carlos saw this as an opportunity to turn nothing into something. You say dis famous lighter it never fails. Iss dat what you say? The reader asks why Carlos is so obsessed with the lighter. As soon as the man seems interested he put his car up as the bait, and asks the man for his finger if he loses. Why not? You win, you take de car. You lose, I take de finger. He says this as if it is normal and gets the reader thinking and keen to find out how this scenario will be played out. When the young man agrees to the bet, Carlos organises everything as if hes done it before like a childs game. As soon as they start the bet, everyone feels uneasy and they start counting down. Three! Four! Five! Six! Roald Dahl uses these short sentences for the suspense. As they counted 8 a woman comes in, probably his wife. She then realises whats going on and starts shaking him as a mother would to a child. She then apologises to everyone and they realises there thought was right, he had done this before. I come back and he is at it again. She then explains the reason why they were in Jamaica and what hes done. She knows his ways and guessed right that he bet a car. At this point the readers are thinking how she knows this. Towards the end she explains that she herself was one of his victims. As a matter of fact I myself won it all from him a long while ago. Conclusion The man from the south is more unusual than Mary Maloney in land for slaughter. This is because at the start of the story it seems normal and set in a realistic place. It only starts to get weird after they make the bet Carlos asks for his fingers if he loses. The story is better than Lamb For Slaughter because its written in first person, it makes the reader seems they are in the story. Roald Dahl makes the story more exciting by counting down the time the man flicked the lighter. The end of the story makes it more unusual because the reader would never expect his wife to one of his victims, losing three fingers. Kelsey Gutierrez English Language Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Job Satisfaction, Work Attitude Essay Example for Free

Job Satisfaction, Work Attitude Essay As stated by Black (2001), teachers’ stress is rising due to such factors as greater time constraints, low salaries, excessive work overloads, lack of involvement in decision – making and problems with school disciplines. Teachers suffer, due to in part of to the low-pay-high-cost-of-living gap. Decisions handed from the top down leave teachers feeling like more trainers than educators. Teaching in low performing schools should be a rewarding experience, yet these schools are labelled failures. These are confounded as some educators are seen publicly lambasting others. The education community is on edge. With all the finger pointing and name calling, it is a wonder teacher can push this negativism out of their minds while they turn their full attention on their students (Nichols, 2006). Furthermore, a nationwide survey conducted by the Rural Editorial Service of the University of Chicago reported in July 2006 that job satisfaction depends also such factors as the community’s attitude toward them and the schools, the quality of educational leadership, the amount of responsibility granted to teachers, adequate housing facilities, teacher welfare benefits, and others. In point of fact, there were signal improvements in teachers’ conditions of service throughout the year. New or liberalized retirement plans were authorized by well over half the states, and class registrations were reduced to thirty in Maryland and Arkansas. In the Philippines, one of the major problems in the Department of Education is the shortage of trained and competent teachers. Major reason of this shortfall is that a number of trained teachers turn to other types of employment and some went abroad for greater employment opportunity. Generally, as observed that some teachers are disillusioned, demoralized and confused at being forced to carry out unpopular Government policies, while being constantly blamed for the society’s ills. Some factors might have created dissatisfaction amongst teachers will probably include references to discipline problems created by unruly pupils, class sizes, the introduction of the National Curriculum, and lowered professional status. Additional factors also include level of salaries and benefits, increased work-related pressures, like having too many forms to be filled up, the here and now changes of different proposed programs of the department, the concern over employment security like the most recently problem on the Government Security Insurance System (GSIS) and lessening support for education on the part of political opportunities. As someone who has spent many years working as a schoolteacher at the same time a School In – charge in one of the schools in Davao City, and had continually work closely with teachers especially in the schools in the interland. I have observe that some teachers are somewhat fed up with having to teach children in even larger classes, working in schools which are dilapidated, underfunded and overstretched. Taking in to account that most of these teachers are working away from their home and family and could only go home weekly, or the least once a month due to the distance of the schools they are assigned. However, districts located in the hinterland such as Paquibato, had most number of teacher applicants every year. Reason of this scenario could be the fact that many teachers are applying for transfer to the nearby schools after a one or two years of service and that applicant could be hired easily. Nevertheless, some teachers had tenured in this district up to their retirement period and some had flourished and raised their professional status and positions. The ground for conducting this study is that it is intended to shed light on what influences how teachers feel about their work and profession so that positive job-related attitudes may be cultivated. Theoretical Background The Maslow’s hierarchy of needs theory, a motivation theory, laid the foundation for job satisfaction theory. It is founded in the premise that goals or needs underpin by being the fundamental source of all desires. This theory explains that people seek to satisfy five specific needs in life – physiological needs, safety needs, social needs, self-esteem needs, and self-actualization. In the levels of the five basic needs, the person does not feel the second need until the demands of the first have been satisfied, nor the third until the second has been satisfied, and so on (Evan,2010). According to Hackman Oldham (2007), Frederick Herzberg’s Two factor theory (also known as Motivator Hygiene Theory) attempts to explain satisfaction and motivation in the workplace. This theory states that satisfaction and dissatisfaction are driven by different factors – motivation and hygiene factors, respectively. An employee’s motivation to work is continually related to job satisfaction of a subordinate. Motivation can be seen as an inner force that drives individuals to attain personal and organizational goals. Motivating factors are those aspects of the job that make people want to perform, and provide people with satisfaction, for example achievement in work, recognition, promotion opportunities. These motivating factors are considered to be intrinsic to the job, or the work carried out. Hygiene factors include aspects of the working environment such as pay, company policies, supervisory practices, and other working conditions. However, Path-Goal Theory contends that the leader must motivate subordinates by: (1) emphasizing the relationship between the subordinates own needs and the organizational goals; (2) clarifying and facilitating the path subordinates must take to fulfill their own needs as well as the organizations needs (google. com,2010) Another well-known job satisfaction theory is the Dispositional Theory (Jackson April 2007). Accordingly, it is a very general theory that suggests that people have innate dispositions that cause them to have tendencies toward a certain level of satisfaction, regardless of one’s job. This approach became a notable explanation of job satisfaction in light of evidence that job satisfaction tends to be stable over time and across careers and jobs. Moreover, a significant model that narrowed the scope of the Dispositional Theory was the Core Self-evaluations Model, proposed by Timothy A. Judge in 1998. Judge argued that there are four Core Self-evaluations that determine one’s disposition towards job satisfaction: self-esteem, general self-efficacy, locus of control, and neuroticism. This model states that higher levels of self-esteem (the value one places on his/her self) and general self-efficacy (the belief in one’s own competence) lead to higher work satisfaction. Having an internal locus of control (believing one has control over herhis own life, as opposed to outside forces having control) leads to higher job satisfaction. Finally, lower levels of neuroticism lead to higher job satisfaction (Wikipedia,2010). Evans (2001), gives eight stages progression for a teacher moving from a modest level of job satisfaction towards a higher level of job satisfaction towards which is helpful. These are the following: first is being aware that there is a problem. Being aware that there is an issue, and agreeing what issue is, is by far the most important aspect of seeking to change a situation. Then devising a strategy. Once they know what the issue is that they are addressing they can start work on devising a strategy to solve it. It is followed by effecting the new strategy. It means that once they have decided what to do, they have to start work on implementing this strategy. Fourth stage is awareness of having made changes work. This implies that there is excellent communication in school. Next stage is perception that this is all worthwhile. By this stage everyone needs to start feeling better about the work being undertaken. Then sixth stage is each teacher needs to feel good about his or her own contribution to the scheme of change. In this way, teachers become not only positive about the change programme, but they also see their contribution as being significant. Seventh is a sense of achievement. This comes from the feeling of a job well done. Lastly is job fulfilment and job comfort. By this stage teachers feel good about themselves and about the job and most important about their ability to affect their meaningful way. However, according to Weis, (2010) job satisfaction can also be seen within the broader context of the range of issues which affect an individuals experience of work, or their quality of working life. Job satisfaction can be understood in terms of its relationships with other key factors, such as general well-being, stress at work, control at work, home-work interface, and working conditions. Stress as defined by Hans Selye, is the non-specific response of the body to any demand made upon it. It is not nervous tension, but the wear and tear of life. Stress describes the effects of the body’s reaction to pressure. The source of stress, called stressor, may be purely physical, social, or psychological. The mind may interpret it as pleasant or unpleasant. Whatever meaning it gives, the mind sends it via two pathways. One pathway, is known as the subconscious appraisal pathway, is responsible for the physical and emotional reflexes of the body. The other pathway, responsible for voluntary actions, is used for perception, evaluation, and decision – making. In this other pathway, the individual is made aware of the environmental demands. As he perceives his situation, he interprets it according to his previous experiences, value system, self-concept, ego-strengths, attitudes and feelings. Emotions are usually aroused which in turn give color to the person’s interpretation (Fabella, 2008). According to Good Health Handbook, life and stress are interwoven with each other. It depends on how you view life and how stress affects you. Stress is a highly individual phenomenon. It is strange in its own way – because when it occurs it becomes difficult for the body and mind to adjust to the pattern of life. However, Fabella stated in his book, that stress can be minimized and channelled for growth and development, and life can be filled with joy, peace, love and security. He added accordingly, that stress- resilient people have been observed to have a specific set of attitudes toward life- an openness to change, a feeling of involvement in whatever they are doing, and a sense of control over events. He further said that man who places his entire self in the sphere of work neglecting love (family) and play (sports, hobbies, socializing, friendships) decreases his overall adaptability. If he defines his existence in terms of achievement in his work, he will find that if for external reasons (i,e. , poor health) or boredom ( loss of interest or loss of faith in his employer) his work loses meaning, then so will his life. He will become demoralized, confused, and unable to function. Mayo Clinic stated that there is a link between work approach and job satisfaction. Work is often approached from three perspectives. Usually all three perspectives are important for job satisfaction, but one is often the priority: First is, Its a job. If you approach work as a job, you focus primarily on the financial rewards. In fact, the nature of the work may hold little interest for you. Whats important is the money. If a job with more pay comes your way, youll likely move on. Next is, Its a career. If you approach work as a career, youre interested in advancement. You want to climb the career ladder as far as possible or be among the most highly regarded professionals in your field. Youre motivated by the status, prestige and power that come with the job. The third is, Its a calling. If you approach your job as a calling, you focus on the work itself. You work less for the financial gain or career advancement than for the fulfillment the work brings. One approach isnt necessarily better than the others. But it is helpful to reflect on why work if unsatisfied with the job and are ready to move on. Think about what originally drew on the current job, and whether it may be a factor in lack of job satisfaction. Additionally, the Clinic noted several ways to increase job satisfaction depending on the underlying cause of the lack of job satisfaction. One is by Improving job skills. Keeping abreast to the new strategies and techniques, and by attending seminars. Developing a new project also helps. Working on something one care about can boost confidence. Mentoring a co-worker. Once a job is mastered, it is a becoming routine. Helping a new co-worker or an intern advance his or her skills can restore the challenge and the satisfaction you desire. However, when personal abilities do not match the responsibilities, boredom will attack. Keep in mind that boredom can literally be deadly if a job involves working with machinery or caring for people, much more on dealing with children. If the mind is wandering to the point that a life or the lives of others is put in jeopardy, take action now. Stay positive. Use positive thinking to reframe thoughts about the job. Changing one’s attitude about work will not necessarily happen overnight or increase job satisfaction overnight. Stop negative thoughts. Put things in perspective. Look for the silver lining. Reframing can help find the good in a bad situation. Learn from mistakes. Failure is one of the greatest learning tools, but many people let failure defeat them. Be grateful. Gratitude can help focus on whats positive about the job.