Saturday, August 31, 2019

Benefits of the Internet

Reviews and investigation have concluded that the Internet was one of the most important inventions in the last years, and its development is growing every day. People’s lives have changed since this technology arrived.The main idea of my speech will be to explain the audience how   we benefit from the internet today, and how its development has made our lives easier. It will be an informative speech, but the idea is not to make it a technical speech with technical content, but a speech easy to understand for others. I will have to take into account that almost everybody knows about the internet, but the audience may not realize how useful it is, and how we benefit from it.I will try to give the audience some examples that will make them understand what do I mean by â€Å"benefits†, trying to make clear stories about each of the main uses of the internet, as for example how people started using email instead of regular letters, or visiting web sites instead of spendin g hours in a library. I will have to be clear with my messages and try to maintain the audience’s attention by using simple ideas because people usually don’t like to listen about technology as it seems a boring subject. The information I will use it will be based on my own experience, so that will help the speech content to have a humanized aspect.I don’t think that I will be using many kinds of visual aids in this subject, although I might be presenting some transparencies with facts about the increase in the usage of the internet and the benefits of it, and this will help to reinforce the ideas to the audience while I explain them.While I was having a conversation with my classmates that helped me choose the topic for my speech, I tried to talk to them and see what each of them did with the internet and how they took advantage of it. This will help me to more or less see what can I focus on, and on what I will have to be more specific.The interest of the audi ence will be difficult to maintain if I don’t start with a good motivation, so I will try to begin the speech with something interesting and completely new about the internet, like a future project that engineers are working on that might not be known yet, but that the audience might like for the future. It is a wide topic, so I will try to make it as clear as possible, so as to be manageable and understandable.     

Friday, August 30, 2019

Company Auditing

Group Assignment – HBC614B Company Auditing PART 1 THE INTERNATIONAL AUDITING STANDARDS BOARD AND ITS IMPORTANCE TO THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA AND NEW ZEALAND The International Auditing and Assurance Standards Board (IAASB) is an independent standard setting body within the International Federation of Accountants (IFAC). Established in 1978, originally known as International Auditing Practices Committee (IAPC), it changed its name to IAASB in early 2001 and was then reformed by IFAC in 2003.IAASB puts public interest first and aims to improve the quality and uniformity of practice throughout the world and to strengthen public confidence in the global auditing and assurance profession by facilitating the convergence of international and national standards. IAASB is committed to achieve its objectives through the following works: †¢ Developing Standards – establish high quality auditing, review, other assurance, quality control and related ser vices standards, such as International Standards on Auditing (ISAs). Global Acceptance & Convergence – promote the acceptance and adoption of IAASB pronouncements throughout the world and support a strong and solid international accountancy profession by coordinating with IFAC member bodies, regional organisations and national standard setters. †¢ Communication – encourage debate and present papers on a variety of audit and assurance issues and increase the public image and awareness of the activities of the IAASB. To date, the IAASB has earned increasing recognition for the quality of its standards and the credibility of its standard setting process.This has contributed to the increasing use of its standards worldwide. Over 100 countries are now using or are in the process of adopting ISAs into their national auditing standards. For investors in international capital markets, the quality of audit reports and audit opinions on financial reports are crucial when th ey make decisions about capital allocation. Audits, working within internationally accepted auditing standards, increase the credibility and reliability of the financial information provided in the financial reports.As Australian capital markets are increasingly linked with overseas markets, it is important to have a globally standardised financial reporting framework that is supported by globally accepted auditing standards. The Australian Auditing and Assurance Standards Board (AUASB) made the compliance with IAASB standards easier via a long-standing policy of convergence and harmonisation with ISAs. The AUASB uses ISAs as a base to develop Australian Standards on Auditing (ASA).For any revision and enhancement of ISAs initiated by the IAASB, the AUASB will make appropriate consequential amendments to ASA. The AUASB and IAASB generally issue an exposure draft of a proposed auditing and assurance standard concurrently for consideration by interested parties. In New Zealand, New Ze aland Auditing Standards (AS) and Audit Guidance Statements (AGS) are also based on ISAs and International Auditing Practice Statements (IAPS). The New Zealand auditing authority adopts the IFAC documents and amends them only as necessary to achieve its – 1 of 11 –Group Assignment – HBC614B Company Auditing objectives. Amendments to the IFAC documents may be made to reflect specific New Zealand legislative requirements or to reflect specific audit practising arrangements within New Zealand. As we can see, for years since IAPC or IAASB was established, it has played a very important role in enhancing and standardizing the quality of auditing and assurance services around the world. ============================= – 2 of 11 – Group Assignment – HBC614B Company Auditing PART 2 CO-REGULATION OF AUDITING PRACTICE IN AUSTRALIAIn most developed countries, including Australia, the auditing regulatory framework is provided, at least to some extent, by government through legislation and government agencies. In the past, however, the auditing profession in Australia was largely self-regulated through the rules and requirements self-imposed by the principal players in the field, i. e. auditing firms and auditing professional bodies. As a result of the Corporate Law Economic Reform Program (CLERP) 9, the Auditing and Assurance Standards Board (AUASB) became a statutory (government) body.Since April 28th 2006, the Australian Auditing Standards (ASAs), which have been released by AUASB for purposes of section 336 of Corporation Act 2001, have Force of Law. The Financial Reporting Council (FRC), a statutory body under the Australian Securities and Investments Commission Act 2001 (ASIC Act), is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia.Yet the control and enforcement mechanism of these sta ndards is also supported by the auditing profession represented by two primary professional accounting organisations: CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Although the membership in these two organizations is voluntarily, it is still a necessary condition to get registration as a Company Auditor or a Liquidator. Some methods of control of quality of the auditing services imposed by these professional organisations include peer reviews, continued professional development and periodical rotation of the auditors.There are also disciplinary procedures in place to encourage improved ethical behaviour and quality of service provided. This particular model of co-existence of government regulation and industry self-regulation in Australia is called ‘co-regulation’ of auditing practice. Co-regulation provides ‘interactions that produce pressures for the refinement of regulatory structures in terms of openness, consultation, independ ence and speed of response to urgent accounting problems’ [Malcolm C. Miller]. ============================= – 3 of 11 – Group Assignment – HBC614B Company Auditing PART 3 QUESTION 6. 3 – ASA 315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT – HOMECHEF PTY LTD. A first and very important step of the audit process involves the auditor gaining an early understanding and knowledge of the client’s business. In fact, ASA 315 requires that this step is carried out during the audit planning stage. The auditor must obtain or update their understanding of the client’s operations and circumstances, including its organisational structure, management policies, the company’ position in its industry, the economy and its legal obligations.ASA 315 provides extensive guidance on matters related to obtaining an understanding of the entity and its environment, which may be classified into thr ee main categories: (1) Internal control / organisational structure (2) Operational and legal structure (3) Industry and economic conditions An understanding of these three elements helps the auditor assess the client’s business risk and identify the events, transactions and practices that may have a significant effect on its financial report. This report presents a recent review of the operations and circumstances of one of our clients, HomeChef Pty Ltd. in accordance with the requirements of ASA 315. The main objective was to identify the events and developments at HomeChef which may have a significant bearing on the company’s business risk and consequently affect our audit. This understanding will help us plan and perform the audit more efficiently and effectively and will ultimately improve the services we provide to our client. HomeChef Pty Ltd has been the market leader in the boutique food and beverage industry for the last two years.The company manufactures, su pplies and retails quality ingredients for use in the home kitchen and small restaurant market. During the review our audit team identified a number of major events/transactions that may have a significant impact on the business and affect our audit process. Below is a brief discussion on each of these events/transactions: 1) New products and services: Recently, HomeChef introduced ‘pre-packaged’ meals suitable to be served at a dinner party. Preparation of the ‘ready to serve meals’ would require extra steps to produce the final product.This would involve more processing facilities, more staff and more advertising. One potential related business risk might be the increased product liability. There may be extra compliance requirements from the Food Safety Regulators. There could also be risk that the demand has not been accurately estimated. The company’s capital and current expenditure may increase significantly because of the launch of the new prod uct. This situation tends to increase our audit risk. The auditor, therefore, should carefully consider how this changing operating characteristic may affect his/her auditing process.For example, he/she may need to review some Food Safety Regulation requirements to assess that correct amounts of expenditure is attributed to this particular type of compliance; or refer to some industry literature to get a better understanding of the niche market for this type of product. Reviewing – 4 of 11 – Group Assignment – HBC614B Company Auditing sales figures and sale forecasts may also help to assess to what degree the company’s business risk may be affected by this new development. 2) New lines of business: HomeChef has recently opened a number of small cafe where customers can sample the s company’s product range.By doing so, the company is venturing into unfamiliar territory. In addition, the notes of HomeChef’s draft financial report reveal that t he company has entered into agreements for building and developing a new entertainment complex. These events indicate not only changes in the company’s operational structure, but also those relating to its environment. New opportunities bring new risks. As this is HomeChef’s first venture into a new business area, lack of expertise and experience could be a real concern. The hospitality industry operates quite differently from the food manufacturing.There could be many more competitive forces and regulations in place. This move could change the organisational/operational structure of the company drastically. For example, new divisions may need to be established and the company hierarchy changed. Apart from the potential risks of increased product liability and inaccurate demand estimates, similar to the case of all new products, this could introduce new risks associated with the company’s internal control. Also, the company’s potential business risk would increase its inherent risk. In general, this event is likely to increase our audit risk.It is very important that the auditor familiarises him/herself with the company’s new operational structure, the industry conditions and regulatory environment related to this new line of business. Reviewing the hospitality industry publications and significant industry legislation may assist with basic understanding of how the company business risk is affected by this move. Aggressive marketing and acquisition strategy – Rapid growth: Over the last two years HomeChef has acquired a number of smaller competitors and become the market leader in its industry.This is an indication of the company’s aggressive approach to expansion and growth. In such situations, it is often noticed that a company’s infrastructure is likely to lag behind in the process. In a hurry to expand, the organisational structure of the company may be changing too fast. There could be staff members with insufficient experience, the IT system may not cope well under the new conditions as new procedures and processes are added in. This significant and rapid expansion of operations could create strain and increase the risk of a breakdown in controls.The auditor needs to discuss with the senior management and gather evidence from the company’s documents to assess this risk. He/she may need further understanding of the current cycle in the industry, to assess how this ‘acquisition spree’ could affect HomeChef’s business risk, and consequently the audit risk. Reviewing government statistics, trend forecasts, trade journals and financial newspapers may help improve the auditor’s understanding of the industry in general and the business in particular.Changes in key personnel: The departure of a key executive (HomeChef’s finance director), probably with a significant loss of corporate history and experience, may also have an impact on the busine ss. The new finance manager has been with the company for less than a month and may take some time to gain the knowledge and understanding of the business. He may have a different focus or 3) 4) – 5 of 11 – Group Assignment – HBC614B Company Auditing understanding of the company’s internal control.The auditor should take this factor into account when assessing the risks of misstatements associated with the company’s financial report which, possibly, has been prepared under the instructions of the new finance director. 5) Newly-established internal audit group: HomeChef started using the service of an internal audit group for the first time this year. Generally, the existence and operation of an internal audit group indicate the commitment and serious consideration given to maintaining high standards of internal control by the management. This would normally reduce the control risk in a business and subsequently reduce the audit risk.In addition, th e external auditor could, to some extent, use the work of an internal auditor, after having gained knowledge of and satisfied with the scope of internal auditing and the audit team’s technical competence and professional care. However, in this case, as HomeChef’s audit team is new, careful considerations are required if the auditor is to rely on the internal team’s audit work. Installation of a significant new IT system related to financial reporting: HomeChef switched to a new computer system early this year. The system was installed by a professional computer company and the old and new systems were run parallel for 3 months.Some new functions/modules have been introduced in the new system, including the ability to process stocktake results, account payable invoices and payments at the store level. This event highlighted a major change in one of the company’s internal control components. It seems that the new system is rather reliable as a systematic te sting plan and an integrity checking process were carried out by the professional computer company and there have been no major problems with the system so far. The use of this new system could potentially decrease the company’s control risk. The audit strategy could focus on test of control.A proper and systematic testing plan on the new system is recommended, especially on the new modules for stocktake and accounts payable process. Significant amount of non-routine/non-systematic transactions: HomeChef’s draft Income Statement includes an ‘extraordinary item’ of $231 million without any notes or explanations attached to it. The existence of this ‘extraordinary’ loss would certainly have a significant impact on the business and would increase the audit risk considerably. This particular transaction requires a significant amount of attention by the auditor.Enquiries should be made to understand the nature and extent of all relevant details of this transaction. This would help the auditor assess if the transaction is legal, not dismissing the possibility of fraud, or errors, such as transactions recorded without substance, intentional misapplication of accounting policies, mathematical mistakes, oversight or misinterpretation of facts. The auditor should also examine if the valuation and allocation of the amounts have been done correctly. Company records and legal documents will need to be reviewed. An extensive substantive audit approach would be suitable for this particular area of the audit.Debt structure – Covenant agreement: Note (e) to the draft Financial Report reveals that a covenant agreement exists between HomeChef and its bank. The bank loans are secured against the company’s remaining property, plant and equipment. This agreement specifies that the company should maintain a 6) 7) 8) – 6 of 11 – Group Assignment – HBC614B Company Auditing positive net tangible asset ratio and a positive current ratio. Given the large amount at stake, there is a great incentive for the company to falsify, alter and manipulate figures to achieve these positive ratios at any cost.This situation would increase HomeChef’s business risk significantly and consequently increase our audit risk. The audit plan could focus on substantive testing of the accounts related to the current ratio and net asset ratio. The auditor must exercise reasonable care and skill and maintain an attitude of professional scepticism throughout the audit. Based on HomeChef’s financial ratios being adverse and the subsequent difficulty in complying with the terms of loan agreements, the auditor may need to raise a going concern issue.It would be necessary for the auditor to discuss this problem with HomeChef’s management so that appropriate measures could be taken by the company to overcome this situation. As a result of reviewing HomeChef’s operations and environment, includi ng its financial and marketing position, using the precepts of ASA 315, our audit team has been able to update our knowledge of the company’s situation and assess our audit risk accordingly. This understanding and assessment will direct the development of our strategy and plan for the audit of HomeChef. ============================ – 7 of 11 – Group Assignment – HBC614B Company Auditing PART 4 QUESTION 6. 22 – IMPACT OF BUSINESS RISK ASSESSMENT ON AUDIT STRATEGY This report presents a short case study of Weave Limited. The main purpose of the case study is to look at how Business Risk impacts on Audit Risk, and consequently, on Audit Strategy and Plan. Weave Limited is a closely held private company, manufacturing high-quality woollen cloth. It has been in operation for almost 60 years and the CEO of the company is also its major shareholder.Currently, the company is under a great financial stress due to increased competition and falling sales volu me. Three years ago the company was sued for dumping chemical pollutants into the local river. As a result, a settlement was signed with the Environmental Protection Agency providing that Weave construct a water treatment facility within five years. Our Audit Firm has been auditing Weave for the last ten years, and the current year interim audit revealed that there has been virtually no activity in the Water Treatment Facility Construction account in the current financial year.To prepare for this year audit we need to take the following steps: (1) review the company’s business risk i. e. the risk that Weave’s business objectives will not be attained due to the above-mentioned pressures and, ultimately, the risk associated with its profitability and survival. (2) assess the implications of the company’s business risk on our audit risk (3) develop our audit strategy and audit program in response to the assessed risks. In order to assess Weave’s business ris k, we felt that a PEST analysis would be the most appropriate approach.It involves identifying the political/legal, economic, social and technological influences on an entity. †¢ Environmental Protection Laws may have a heavy toll on the business. Compliance with these Laws (such as building a water treatment facility) may be very expensive, but non-compliance may actually have a suicidal effect on the company. †¢ Economic risk should also be taken into account. Increased competition and limited market for Weave’s high quality and possibly expensive products could pose a serious threat to the company’s profitability and ultimately its very survival. Social risk component is also present in this case. The surrounding area is poor and unemployment rate is high. The company’s management may feel a social pressure to provide employment at any cost. The obligation to build a water treatment facility could be very expensive and resource-consuming. It is not an easy task to estimate or to make provisions for the resources required to meet this obligation. It is even harder to estimate the costs of not meeting this obligation. This adds unusual pressure on the management.Potential incentives could arise for management to understate the company’s profit/cash flow to use as an excuse in an attempt to avoid fulfilling this particular liability. This situation is likely to increase Weave’s inherent risks. – 8 of 11 – Group Assignment – HBC614B Company Auditing In assessing the company’s control risks, certain observations and issues have come to our attention which suggest an unsatisfactory internal control system: †¢ The company’s CEO is also its major shareholder who seems to be a strong character that has the overriding authority and decision making power. The CEO does not seem to take the compliance with the conditions imposed by the Government’s Environmental Protection Agency seriously. He decided to stop work on the water treatment facility as he thought that the State would not fine or close the company down for non-compliance. †¢ The company does not seem to have any risk assessment policies or procedures for dealing with business risk. Based on the above findings, the audit team agreed that Weave’s business/inherent risks and control risks could be assessed as high.This conclusion has had an impact on our audit strategy and audit plan. As we believe that the control risks are high, an audit strategy of a predominantly substantive approach has been adopted. We do not plan to obtain a thorough understanding of the company’s internal control or to carry out tests of control. Instead, we plan extensive substantive audit procedures based on a low to medium acceptable level of detection risk (depending whether the assertions under examination are at risk).In response to the high level of inherent risks, we decided to assign more experie nced audit personnel and to conduct the audit with a heightened degree of professional scepticism. As mentioned earlier, an accurate assessment of the extent of liability related to the breach of the environmental laws is not easy to achieve. As the company’s management does not seem to recognise the seriousness of this risk or to respond to it properly, we decided to engage environmental and technical experts to assist by providing us with legal/environmental opinion and estimates.The engagement of an environmental consultant will be scheduled to happen before the year end audit. Weave’s increased inherent risk and control risk increase our audit risk. Some assertions in the company’s financial reports have been identified as the key audit assertions as they tend to be more at risk. These assertions will be examined closely (please refer to the matrix below) and more efforts will be focused on obtaining sufficient and appropriate evidence to test these assertio ns.Financial Acct Liability Acct (provision for water treatment facility) Contingent Liabilties Valuation of the provision Sales Acct (Income Statement Assertions) Completeness all sales recorded Accuracy of recorded sales amounts Correct accounting period cut-off Inherent Risk Control Risk Debtor's confirmation Assertions at risk (Balance Sheet Assertions) Completeness of all liabilities Inherent Risk Engagement of environmental expert/consultant Quotation / project estimations are recorded properly with appropriate amounts Audit Risk Procedures/Evidence 9 of 11 – Group Assignment – HBC614B Company Auditing To test if the liability account for the water treatment facility contains any material misstatement we will focus on whether the account has included all liabilities as per the environmental specialist’s advice and the amounts are properly estimated and recorded (completeness and valuation). We could do this by seeking confirmation from the environmental sp ecialist and checking estimates/quotations for the project.To support the company’s claim of ‘low sales volume’ and ‘low level of cash flow’, we will test if all sales transactions pertaining to the company have been included in the income statement (completeness) and all sales occurred during the current accounting period have been properly recorded with the correct amounts (accuracy and cut-off). Collecting debtors’ confirmations could be the approach to carry out this test. As our team has audited the company for the last ten years, it is assumed that there must be a certain degree of familiarity and complacency.However, due to the new developments in the company’ situation, more specifically, higher level of business risk, this year’s audit strategy and plan have been revised accordingly. Apart from additional audit procedures and probably a larger sample size, our team will need to maintain a higher level of professional sce pticism to make sure that the company’s accounts contain no material misstatements. It should be noted that had this audit been undertaken in the seventh year after the signing of the settlement with the Government’s Environmental Protection Agency, the situation would be different.As the condition of the settlement to build a water treatment facility would have been breached by now, there is an imminent threat of the company being closed down by the government. A ‘going concern’ assessment at the planning stage (as required by ASA 570) would provide the following going concern problem indications: (1) increased competition and falling sales, (2) noncompliance with statutory requirements, and (3) legal proceedings against the entity. In cases where going concern is related to cash flow or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contributions by owners).However, in this case, it could be judged th at a going concern basis is not appropriate as the business is now subject to closure by government regulation enforcement. We, as the auditors, would need to discuss ways to deal with the problem with the company’s management. The possible outcomes could range from renegotiating the settlement agreement to making the decision to liquidate. In the latter case, the auditors would have to assess the impact that a forced sale of assets would have on the book values and the classifications of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if going concern is an issue it should be adequately reflected (disclosed) in the Financial Reports. The Auditor’s Report should also include an ‘emphasis of matter’ [ASA701. 09 & ASA570], clearly stating that there is a significant uncertainty regarding a going concern problem. ==== ========================= – 10 of 11 – Group Assignment – HBC614B Company Auditing REFERENCES: 1. 2.Australian Auditing and Assurance Handbook, 2007 Edition, CPA Australia Australian Government’s Financial Reporting Council 2005, Australian Government’s Financial Reporting Council, viewed 20 May 2008, http://www. frc. gov. au/about 3. Brief History 2008, International Auditing and Assurance Standards Board, IAS Plus, Deloitte, viewed 18 May 2008, http://www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, Parliamentary Secretary to the Treasury, 22 November 2004, â€Å"The future of governance regulation in Australia, Address to the 21st National Conference of Chartered Secretaries Australia†, viewed 19 May 2008, http://www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. Gay & Simnett, 2007, ‘Chapter 6 Planning, Knowledge of the Business and Evaluating Business Risk’, Auditing and Assurance Serv ices in Australia, revised edn 3, McGraw-Hill Australia Pty Ltd. 6. International Auditing and Assurance Standards Board 2008, IFAC, viewed 18 May 2008, http://www. ifac. org/IAASB/ 7. James M. Sylph, January 14, 2005, â€Å"Global Convergence – Near or Far? †, American Accounting Association Auditing Section 2005 Mid Year Conference

Thursday, August 29, 2019

Criminal Justice Ethics Essay

Lon L. Fuller, former Carter Professor of Jurisprudence at Harvard Law School, observed in The Morality of Law, â€Å"Even if a man is answerable only to his conscience, he will answer more responsibly if he is compelled to articulate principles on which he acts. † To me this means that you have to answer to your own self and that you judge yourself on your thinking and possible actions. You have to weigh the outcomes and ask yourself what you can you live with doing? It’s what your moral thinking is and how it is applied. Scenario 1 – Drugs at a Friend’s House There is a moral dilemma for this situation. I am an off duty police officer and observe several other people at a friend’s party using the recreational drug, cocaine. The friend of mine is outside with others and I don’t know if she knows that illegal activities are being done in her home. I would ask myself, do I call my supervisor and make them aware even though I’m off duty? Or do I ask my friend if she knows anything about the activities being done in her home and if she does, do I call it in and make arrests for what I observed and learned or let it slide with a warning because she’s a friend? My instincts are to go question my friend. I would still call it in, but depending on whether or not she knows about the activities, would mean if I would make an arrest on her with the others or not. Cocaine is an illegal drug and I have seen what it can do to people. I might lose a friend over it, but arresting them would not only get the drugs off the street, but it will also possibly help those being caught using the substance. There are rehabilitation programs out there to help them. If I chose to let it slide, it could be a slippery slope and lead to me letting it slide more often and letting criminals and possible addicts go. It would play on my conscience to know someone actually partaking in such activities and me not try to help them recover. Yes, I might feel bad for losing a friend, but I’d rather not lose my job and put my children at risk of being homeless. I think it would be for the greater good to call it in versus letting it go. Scenario 2 – Accepting a Gift There is a moral problem in this situation. I am a community police officer and the day before Christmas, an owner of a small marker that has been sociable towards me calls me behind the counter and hands me a fruit basket for my family, and a Christmas card with $30 gift certificate. The moral question is whether or not I accept the gifts. If policy allowed gratuity for officers, I would accept the kind gesture as professional discretion. After all, the owner has participated consistently in community crime-prevention meetings. If policy didn’t allow it, I would have to decline and explain it’s against policy to do so and thank him for his gesture. I strive daily to do the right thing. If it’s against policy to accept a gift given as appreciation for my friendship and service as an officer, then sadly, I would have to decline. If I didn’t, that could lead to a slippery slope. You never know what a person does behind closed doors. He could be the prominent community member he portrays or he could be hosting illegal activities. Scenario 3 – Homosexual Partner You are a supervisor on a medium-size police department. Office Ted Jones is an excellent officer and has been on the force for 16 years. He is also a homosexual and hangs out at a known gay bar in his off time. You have two person patrols and Jones was recently teamed with Officer James Davis. Officer Davis comes to you and asks to be assigned to another partner because Jones is a homosexual. Is there a moral problem presented in the scenario? If so, what is it? I don’t believe there is a moral problem for me personally regarding this situation. I’m a supervisor of a police department. An officer approaches me to ask to be assigned to another partner because the current partner is homosexual. Personally, I don’t care about a person’s sexuality. The homosexual office, Officer Jones, is an excellent officer and has been here for 16 years. I would ask the officer requesting reassignment with a different partner, Officer Davis, whether or not Officer Jones harassed him, and if he didn’t, I would tell him deal with it. If he did, I’d pull in Officer Jones for disciplinary action. There isn’t a policy that stops a homosexual person from having a partner. It’s discriminatory. Officer Davis may hate me after that, but unless Officer Jones harasses him or assaults him, it’s out of my hands. Consciously, I’d be okay letting Jones and Davis stay partners.

Wednesday, August 28, 2019

Honoring Nursing Assignment Example | Topics and Well Written Essays - 1000 words

Honoring Nursing - Assignment Example   Furthermore, they have to work on weekends, nights, holidays, giving them very little time to bring up their children or relate to their families. Dealing with sick people who are sometimes very violent together with the lonely environment has made nursing profession very persevering. This has called for the need to honoring nurses, since they are very kind and caring, and do their work with passion despite the dangers that they are exposed to. Interview The elements of therapeutic communication that I utilized are being realistic in my relationship with the interviewee. That is, avoiding judging or making assumptions about her behavior and that of the patients who were around, by allowing their personal identity. The other element was being emotionally mature in postponing satisfaction of my own personal needs in deference to those of the interviewee, by finding other sources to meet my needs, other than therapeutic relationships. The adaptations that were made to the communicat ion style to accommodate sensory deficits with the interviewee were speaking very closely to the nurse to ensure that she gets everything. Additionally, communication had to be in low tone to avoid disturbing the patients who need to rest. Since the nurse was on duty, I had to follow her to various work stations to avoid shouting as well as ensuring that he hears and answers each of my questions well. To establish the foundation for helping the relationship in which the interviewee feels comfortable in sharing, I first greeted the nurse, introduced myself, my names, name of my learning institution and my aim of interviewing her. I also asked her if she could mind helping interview her. All along, I had to look and be very friendly to her to create a friendly environment that could help in cooperation. The technique used to elicit professionalism was first to inform the nurse that the information she was going to give would be confidentially treated and therefore, it could not have a ny negative effects on his profession and career. To effectively start the interview, I started telling her about my experience, ambitions, and what I think about nursing as a nursing student. After this, she was eager to tell me the truth on areas of my deficits and where I had excessive hopes as a nursing student. This created a very conducive environment for me dig further into everything that I wanted to know. She became very eager to make everything very clear to me, so that I could know the reality in order to be well prepared (mentally, physically and psychologically) when my time comes. Entering into professional-student discussion with a current nurse in the interview role can be an intimidating experience. Maintaining professionalism at all times made me keep focused during the interview. As a student nurse, I ensure professionalism at all times my first of all ensuring that I was dressed like a nurse, low heeled shoes, and nursing students’ uniform. During the inte rview, I ensured that I did not ask any question that could give information related to a particular patient or person.

Tuesday, August 27, 2019

Guernica and The Death of General Wolfe Essay Example | Topics and Well Written Essays - 1000 words

Guernica and The Death of General Wolfe - Essay Example The republican Forces which were loyal to the newly elected government, were under the attack from a fascist coup which was led by Generalissimo Francisco Franco (Guernica). Prosperity and stability to the people of Spain was a word of promise by Franco, yet only death and destruction were the subjects of deliverance from his side. Anticipating a bold visual protest to Franco's corruption from Spain's most prominent artisans, colleagues and representatives of the democratic government came to Picasso's place in Paris in order to ask him to paint the mural. Picasso used to avoid politics generally, and used to disdain over political art, though his sympathies clearly fell parallel to the new Republic. The official theme of Paris Exposition is a celebration of the modern technology. The organizers hoped that this vision of a prosperous future will jolt the nations out of the economic depression and social unrest of the thirties (Guernica). With the unfolding of plans, the Aeronautics Pavilion generated huge excitement, featuring the latest technological advances in aircraft design and engineering. As a result, no one would have ever suspected that this dramatic progress would result in such a dire consequence. On the 27th of April, 1937, unprecedented outrageousness was perpetrated on behalf of Franco against the civilian citizenry of a little Basque village in the northern Spain. The hamlet was pounded with high-explosive and incendiary bombs for over three hours because it was chosen for bombing practice by Hitler's burgeoning war machine. The town people were cut down as they eloped from the crumbling buildings. Guernica burnt for three days consecutively and sixteen hundred civilians were killed and wounded (Guernica). By the 1st of May, the information of the massacre at Guernica reached Paris, where more than a million protestors flooded the streets to voice their atrocities in the largest May Day demonstration the city had ever come across. The reports of all the eye-witnesses filled the front pages of the news papers of Paris, leaving Picasso stunned by the black and white photographs. Picasso was appalled and enraged when he rushed through the crowded streets in his studio, and qu ickly sketched the first images for the mural he called Guernica. This brought an end to his search for an inspiration. From the beginning itself, Picasso chose not to represent the horror in Guernica in realistic or romantic terms. He transferred some key figures such as a woman with outstretched arms, a bull, an agonized horse, which were refined sketch after sketch, and then were brought in to the capacious canvas, which were reworked by him several times. He quoted that, a painting is not thought out and settled in advance, however, whilst it

Marketing and brand Management Essay Example | Topics and Well Written Essays - 1250 words

Marketing and brand Management - Essay Example The report recommends what Wii must do in order to sustain its current market share of 45% with Sony and Microsoft catching up. Table of Contents Table of Contents 2 2 Introduction 3 Nintendo Wii: Marketing Analysis 3 Conclusion and Recommendations 7 References 7 Introduction Nintendo’s Wii was once the market leader in the gaming industry of the United States. Positioned as a sole gaming console for the whole family, Wii held a market share of massive 75% (Matthews 2011). Unlike its competitors Sony’s Play Station and Microsoft’s Xbox which were positioned as a game console for only hardcore gamers aged from 19 to 35 predominantly males; Nintendo went down in the mass markets of families and realized that there was no such thing as a casual gamer. It brought the ex-gamers and casual gamers on the same platform of Wii with low prices and a tagline of â€Å"Wii like to play!† (O'Gorman, 2008; Anthony, 2008). In the short-run, Wii did experience a boost in i ts sales. So much that it outsold its competitors with huge margins. Especially during Christmas, where more importance was placed to family values, Wii managed to attract families and hence, won the 75% market share of the industry (Matthews, 2011). Nintendo Wii: Marketing Analysis In order to analyze the branding strategies of Wii, it is compulsory to understand the concept of the ‘Blue Ocean Strategy†. This concept entails the brand to keep a pulse check on the market as to where in the market are the competitors positioned as. This concept rightly depicts that it is not advisable for a brand to be in direct and head on competition with other players but a better option would be to search for space and gaps in the market and position the brand in that space which is untargeted by the competitors (Anthony, 2008). Likewise, when all the players in the market (Xbox and Play Station including Wii) were focusing on the hardcore gamers’ market, Wii repositioned itsel f to the wider market of families. With this move, Wii was able to build a sounder customer base as compared to its competitors as Xbox and Play Station were still stuck on the hardcore gamers’ market. Now, even those who did not give preference to game consoles as such, were buying Wii consoles either because at their own pleasure or as a gift for the family (O’Gorman, 2008). Provided that Nintendo kept Wii’s design user friendly and simpler to use, its unique make was found to be easily used and controlled by both beginners and expert and adept players (Nintendo, Inc. 2007). Other brands namely Sony Play Station and Xbox have complex controls with non-intuitive or illogical buttons that are shapes and require time for the players to get used to them. Nintendo’s Wii on the other hand is uniquely designed to cater to the needs of non-gamers and soft-core players who find it more user-friendly (Nintendo, Inc. 2007). As far as the pricing is concerned, Wii was targeted to the wider household markets in the game console industry. This meant that Nintendo had to push the prices down in order to attract more consumers. Its advertising and promotional strategies helped Wii to become the most selling brand during Christmas time and especially amongst families who preferred to own only one of all

Monday, August 26, 2019

External and internal environments Assignment Example | Topics and Well Written Essays - 2000 words

External and internal environments - Assignment Example Likewise a course of action is enumerated that helps Apple overcome its primary weakness and bypass its biggest threat. A modest attempt is made to understand the resources, capabilities and core competencies of the company. Finally, a value chain analysis of Apple has been conducted to identify the linkages between different primary and secondary activities and also understand how the interaction between these activities leads to sources of competitive advantage. The general environment includes political, economic, social, technological, environmental and legal aspects. The technological environment and economic environment of Apple have been discussed in the ensuring paragraphs. Apple operates in a highly competitive and dynamic business environment. The American multinational has developed some immensely popular gadgets like the iPhone, iPad, and the iPod. The company has also diversified into related software applications, operating systems and a variety of accessory and support offerings. Some of the recent innovations from the company include the iTunes Store, iBooks Store and iCloud (Apple, 2014). The technological environment has a monumental affect on the business operations of Apple. The fast rate of change in technology has the potency to render Apple’s products obsolete. The company’s offerings tend to have a short product life cycle as customers demand state-of-the-art products. It is for this reason that Apple has launched numerous generations of the iconic iPhone. Apple recognizes the impact of technological environment on its business and has made new product development central to its business strategy. The company spends a lot of money on research and development (R&D) which helps it in developing innovative products from time to time. Apple spent $ 4,475 million on R&D in 2013, up 32 percent from $3,381 million incurred on R&D in 2012 (Apple,

Sunday, August 25, 2019

Joint Venture entry mode of Marks and Spencer in China Essay

Joint Venture entry mode of Marks and Spencer in China - Essay Example This research will begin with the statement that entering into a new market has been commonly accounted as one of the major challenges faced by companies seeking the benefits of internationalization market expansion. In its course to diversify in the global plethora, the company needs to deal with many barriers including cross-border trade regulations, cultural paradoxes and various other socio-economic factors that are deemed to influence business operations in the targeted host country. Contextually, entering into the market of China also posed considerable challenges to Marks & Spencer (M&S), which is a renowned British multinational retail chain. Critics have thereon argued that it is fundamentally owing to lack of market understanding and appropriate strategies adopted by companies to mark its failure in Asian countries like China. Several challenges and problems encompass the entry of M&S in the market of China. With the opening of their first outlet in the Chinese market, the company experienced a dip in its performance, which was accounted as considerably lower than the expected level in the Chinese market. The outlets opened by M&S, at the initial phases of its operations in the Mainland China, failed to satisfy the needs of the Chinese local customers owing to the company’s lacuna to identify customers’ preferences in the market and offer services accordingly. For instance, the M&S stores were unable to provide garments of smaller sizes, as preferred by the customers in China. (Wood, 2012). Reportedly, the supply chain of the company was also lacking its usual effectiveness, which further inhibited the reputation of the company in the Chinese market, at its introductory phase. Additionally, it was also known that the management of the retail chain was implementing its strategic experiences gained from its operations in Hong Kong, irrespective of the fact that the consumer buying behaviour are found to be considerably distinct in these two regions. This again depicts the lack of market survey of the company taking into account the tastes and preferences of customers in the host country (China Retail News, 2009). In addition, the decisions taken by the company for not collaborating with any of the local firms in China, i.e. ignoring the benefits of JV also barricaded the utmost efficiency of its strategies by restricting the cooperation of local firms to a certain extent. It was thus considered as a mistake made by M&S, which retarded its smooth entry in the Chinese market. However the company focused on concentrating on its size and range of services offered to the Chinese customers as its major Unique Selling Propositions (USPs). Subsequently, the first shop of the company was opened in the Mainland and was propounded to be one of the biggest shopping centres in Asia. Nonetheless, this decision of the company came as a surprise for many investors in the stock market, as opening of the store came just after the global economic turmoil that kept investors wondering regarding the finances of M&S. It has also been noted that competition level from the local marketers were observed to be quite h igh in this area, as the local retailers are more competent in serving the customers in the market providing products preferred by customers of lower age groups and lower income groups. On the contrary, it would be vital to mention that the products

Saturday, August 24, 2019

Shannon McDonald, Frank Davis and Thomas Green Case Study

Shannon McDonald, Frank Davis and Thomas Green - Case Study Example As the paper outlines, the immense rise of office politics usually means that the working personnel of a business organization will be frightened to bring up innovative ideas or debatable issues encouraging development amid the workforce. However, the issue of office politics can be diminished through powerful leadership and open communication within the business organization  by a certain level. The discussion in this paper will focus on analyzing a case study based on the impacts caused by office politics involving three individuals, namely the CEO of Dynamic Displays, i.e. Shannon McDonald, Frank Davis, the Marketing Director of the organization and Thomas Green, the recently promoted Senior Market Specialist. It was in the year 1990 when Dynamic Displays was established in Boston as a supplier of self-service options to the banks through the application of Automated Teller Machines (ATMs). The business of the Dynamic Displays performed well and soon it launched a new business s ection aiming at the travel as well as hospitality industry in the year 1994. Later, by the year 2007, the market share of this particular business segment increased considerably to 60% along with possessing more than 1500 self-service kiosks in execution at over 75 airports. This particular case study is about a 28-year-old person named Thomas Green who was recruited as an Account Executive in Dynamic Displays and was later promoted to the post of Senior Marketing Specialist of the company in order to effectively manage its expansion in the Travel and Hospitality Division. Even though his promotion was based on his performances and personal traits, Thomas had to face a few problems in terms of office politics with his superior, Mr. Frank Davis. Frank Davis has been associated with the organization since the year 1990 in the position of the Marketing Director for the Travel and Hospitality Division.

Friday, August 23, 2019

Online Education is Effective For Adult Learners Essay

Online Education is Effective For Adult Learners - Essay Example As the report stresses importance for distance learning has been realized and has led to increase in popularity of online education among the adults. Online education has achieved success, still certain individuals give preference to traditional, classroom style education and certain are in the favor of online education. Those in the favor of traditional learning methods assert that students learn in a better manner when they are involved in learning along with other students. A recent change in education has been experienced as both distance and traditional learning methods have been integrated. One of the major concerns associated with distance learning is communication that takes place between teachers and students. Due to this, measures have been taken in order to increase communication between learners and instructors in the case of distance learning. Distance learning has undoubtedly made great progress and is one of the preferred methods of obtaining education for adult learne rs. This paper discusses that the Department of Education of US asserts that number of students enrolling in nontraditional means of education is increasing at a higher pace than number of students enrolling in traditional form of educational system. Chun states that as the number of students enrolling in educational systems that are not traditional in nature, it is needed that the method of delivery of education should be flexible enough to meet the requirements of individual students. (Information Science Reference 739). There has been tremendous amount of change in the demand for higher education throughout the world and distance learning has assisted traditional educational institutes in meeting these demands by overcoming several barriers of higher education with the assistance of technological advancements. Goddard has predicted that by the era of 2025 there will be over 150 million individuals that will be in pursuit of higher level education and this increase in demand will lead to various changes in the way through which individuals obtain higher education (Weller 8). In the 21st century employers have increased their demand updating of an individual’s skills and abilities while he works for an organization. Benefits Several benefits have been associated with online education, these include: meeting the requirements of nontraditional students who have various responsibilities such as career and family. These responsibilities do not allow or discourage nontraditional students from being a part of classroom style educational system. Due to these issues, various higher level educ

Thursday, August 22, 2019

Information Systems in Business Essay Example for Free

Information Systems in Business Essay List of the databases in which data about you exists †¢Flat- file data bases. The flat file databases are used to store small amounts of data that is required to be edited by the hand. They are made up of files strings that combine one or more files and they are effective in storing simple data lists but they become complex if the data structures are replicated. Flat file databases require a simple approach to the methods of storing data, therefore if complex data types are stored, the file become unreadable for the individual using the data bases. Many companies use the flat file data bases in storing their data since they are easily assessed and edited (Matthias, 2003). †¢Server databases The server databases uses the Internet and it is easily accessed by the clients at any time, for instance, 24 hours, one week. The clients are able to access the websites in order to retrieve the data. Server databases are applicable to many companies that require to make applications and communications on data issues anywhere in the world. Server databases have a special feature that allows the clients to provide specific data requests from the database and then it is the responsibility of the database to perform the function (Matthias, 2003). †¢Relational databases An example of a rational database includes the SQL server databases. These types of databases uses a logical formulation in the processes that they store data. For instance presentation of tables in data storing where by each field is described by a certain character. The realtions in the databases are described when the characters are linked with one another. many companies uses the relational data,bases since they are effective when they are designed propely and therfre resulting to clear data analysis without any duplication (Bing, 2011). ii): Make a list of the databases in which data about you exists. How is the data in each database captured, updated and how often? What data privacy concerns do you have? Explain briefly. Data sources are defined by their portability mechanisms and the independent approaches that enhances the connection of the databases. There are different types of data sources and they are introduced to define a certain database. An application can be used to define different types of database by changing the components of the data source. There are three different types of data sources, managed data sources,native data source and operational data sources (Pang,2001). †¢Managed data sources Managed data sources define the approaches used in error handling mechanisms, connections pooling as well as global transaction management. Since they are applicable on global transactions they are usually updated on daily basis. A managed data source in a data warehouse provides all the implementation mechanisms and interfaces that are issued in the data source. The warehouse can be able to use the managed data source in the participation of global transactions (Pang,2001). †¢Native data sources Native data sources are significant in the warehouse interface and are provided by the vendor’s sich as oracle. The native data source are different from the managed data source since the connections cannot be retrieved in global transaction. They are updated with several approaches depending on the information to be retrieved. Operational data sources All operational data sources applicable in a warehouse are used in the management of data in different sectors. The data sources are retrieved through the application of connections that enhance the operational process of data retrieving and enhancement effective. In a datawarehouse basis, information of data is retrieved from more than one ideal source therefore the application of the operational data source defines different strategies of connection to effectively define a certain data. ii): Using your company of choice example from above, explain the type of decision support that thecompany can benefit from implementation of a data warehouse. Within this context, what would bethe role of data mining? Decision support systems are important computerized information that enhances the strategies that are used in decision making (Power, 2002). The decision makers are able to use the networking communication technology, data information and other models to enhance the approach of decision making. Decision support systems are significant in the company since they provide information on graphical approaches and include expertise application on artificial intelligence (Power, 2002). BLM Company is entitled to use the communication driven decision support system that has a responsibility in targeting internal patterns. The importance of the communication driven decision support system is to enhance individual collaboration. The technology that is applied in this type of decision support system includes the client services for instance, instant messaging. Role of data mining †¢analyzing Data mining softwares are important in analyzing data from different perspectives (Bing, 2011). It analyses, categories,summaries and indicates the relationship that occurs in a given data. Data mining procedures are effective since they analyses the total components that the user wants prefers effectively. †¢Determination of valuable information Data mining is defined as the processes that are used by data software to analyses, summaries useful content. Data mining provides all the knowledge that is required to uncover certain figures related with information retrieval for several applications. In such cases, cross tabulation information, decision trees applications can assist in the retrieving of certain valuable information. QUESTION 2: Enterprise Content Management (ECM) helps companies to capture, organize and analyze particularly unstructured content to deliver better business. ECM technologies cover a broad set of capabilities. With the help of examples name and briefly explain three of such capabilities. †¢Document management capability Every department in an organization is conversant with document management capabilities. The role of ECM In most of the organization is to assist the organization on the approaches associated with document management through the introduction of policies that requires documentation cycle. ECM applies centralized methods repositories that enhance the mechanisms of discovering the information effectively and therefore the set policies enable tracking of information in the organization through the application of bar codes and labels(Handy, 2009). The centralized mechanisms have ensured that storage and protection of informations against any unauthorized use, hence they offer security on information. Record management capabilities Record management capabilities has been known as a secondary task, strategies that are associated with this capability include, the requirements on clear records assignments within the departments. Record management capabilities ensure that records are well updated in the organization to ensure that the organization maximizes transparency. The record management capabilities provides the managers with an opportunity to set up the records according to the organizations filing plans. †¢Web content management capabilities The development of web content management capabilities ensures that the organization is able to communicate effectively with employees and customers. Web content management capabilities ensures that the organizations is in a position to manage different sectors for instance multilingual Internet sites and mobile services while it ensures that these sectors are effectively updated. Summary of the findings IBM is a worldwide known company that applies the enterprise content management with software application. They provide semantic data management software within the organization. Question 3 Write the lecture summary relating to Week 9 – Topic: Data Warehouse and Data Mining data warehouse Companies are entitled with different sorts of information. The traditional methods of data storage include, invoices, sales and distribution were developed by many companies and it was a hard task that required a lot of computing producing biased and inaccurate information. With the recent innovations of technology and information systems data management and warehousing has become an easy process (Michael, 2009). The effective use of Data warehousing provides an approach of combining all the information that is required by the company. Data warehousing includes the application of all the companies data storage and the retrieving of any information is made easy. Data warehousing is made effectively through the strategies that are associated with the retrieving of information for instance, the selection process of a certain area to retrieve the data, keying of individual as the subject matter and any data information is retrieved and the group team of the organization develops extraction programs. Data warehousing is applicable in coordination of information and copying of data within the organization and outside the organization(Michael, 2009). Trusting data sources. Data warehouse is subjected with different departments with a large number of data sources from the external departments. An organization can lack the control on the quality retrieval of data into the data warehouse, and sometimes it can be a difficult process to access how the data is refreshed. The data sources used by the organization are diverse; therefore there is the need to determine strategies that can be applied in trusting data sources. Tools The tools include the simple reporting query tools which are used to tell us what has happened. On-line analytical processing gives a reason of the happenings †¢executive information system extracts information on the users who want to mess with the data warehouse †¢ data mining processes includes the all the statistical techniques that are advanced with intellectual research properties. Data mining components include, cross z softwares and the IBM . The architecture- centralised or distributed. If the data is termed as centralized then it means that only one database is applicable to a specific hardware for the access of all users. QUESTION 4 Features and tools in face book The features and tools in facebook have different importances on the representation of the companies, public figures, bands. They are the key tools of the entities and they include pages and the profile subscribers. †¢The pages Pages are used to represent company’s public figures, bands. The pages can be applicable to †¢Profiles with subscribe Profiles with subscribe consists of the strategies that an individual uses to subscribe to another person. In this case the profile with subscribes are used by multiple individuals and they include, news feed, find friends Entity attribute value model(EAV) Entity attribute value model is a data model that is used to define entity where by the parameters and properties are used to explain them. The number that is used to describe each entity is relatively modest. This model is also known as the space matrix model. Structure of an EAV table The data that is represented is defined in a spacious approach that is capable of storing the entire space matrix that is composed of occupied values. In the EAV model each parameter and property describes the entire entity and each row that is represented. In EAV model, it stores a single component. The EAV tables are also described as long and skinny in which the long strategies describe a specific number of rows while the skinny description defines the number of the columns (Michael, 2009). Data in EAV table is recorded and retrieved in three columns, entity, the parameters and the values. The entity colum defines the item description and the parameter column defines the attribute characters for instance, name, and ID and the value define the attributes.

Wednesday, August 21, 2019

Prejudice in of Mice and Men Essay Example for Free

Prejudice in of Mice and Men Essay This essay is firstly going to look at racial prejudice. There is much racial prejudice shown in Of Mice and Men towards Crooks the black crippled stable buck. Crooks is more permanent than the other ranch hands and has his own room off the stables with many more possessions than them. This room is made out to be a privilege and also because it means he is nearer to the horses but in fact it is really because the other ranch hands do not want him in the bunk house with them. As a result of this prejudice Crooks has become bitter and very lonely. When Lennie comes to pet the puppies, not even realizing that Crooks room is `out of bounds, Crooks instantly becomes defensive and uncivil I aint wanted in the bunk room and you aint wanted in my room but Lennie in his childish innocence is completely without prejudice Why aint you wanted he asks. Crooks retaliates to this with: Cause Im black, they play cards in there but I cant play because Im black. They say I stink. Well I tell you, all of you stink to me This line showing that Crooks desperately wants to join in, be accepted, but because of his colour he cant and so he feels the only way he can make himself feel better is to cut himself off further. It is evident his life has become a vicious circle of resentment and mistrust of others. However, the author reveals that it has not always been this way. When Crooks realizes that Lennie means no harm, he invites him to Come on in and set a while before recollecting memories about his childhood. He speaks of it as a kind of paradise: The white kids come to play at our place, an sometimes I went to play with them and some of them were pretty nice. My ol man didnt like that. I never knew till long later why he didnt like that. But I know now. Crooks didnt experience racism directly in his childhood, making his current situation even worse. As the conversation continues, Crooks becomes fascinated by the strength of the friendship of Lennie and George, He questions their closeness, asking Well, spose, jus spose he dont come back. Whatll you do then? Crooks does not have any friends and wouldnt know how losing one unexpectedly would feel. His mixture of curiousity and envy about the friendship of Lennie and George reveal the deep-seated cynicism that has developed within him. Although Lennie is retarded, Crooks takes advantage of his rare position of power to torture him mentally- Crooks face lighted with pleasure at his torture. Steinbeck aptly demonstrates the corruptive nature of prejudice. The pain of rejection and maltreatment experienced by Crooks, combined with his jealousy of the two protagonists’ friendship leads him to take it out on others. He will probably never experience a similar relationship and hence wants people to feel the way that he does, completely alone. Crooks goes on to talk about his loneliness `A guy needs somebody to be near him He whined: A guy goes nuts if he aint got nobody. Dont make no difference who the guy is, longs hes with you he cried `I tell ya a guy gets too lonely an he gets sick' Crooks is looking for sympathy, he is so incredibly lonely even to the point to saying that loneliness can make you ill. George continues to talk about his dream. Crooks, having been on the ranch for quite a while, has witnessed a lot of people with the same dream, he ridicules it Nobody ever gets to heaven, and nobody never gets no land but when Candy comes in and backs up what George has been saying he begins to believe in the dream If you guys want a hand to work for nothing just his keep, why Id come and lend a hand Crooks sees the dream as his escape from what he is living in, somewhere like his childhood where his color wouldnt be an issue. There are different levels of racial prejudice exhibited throughout the book. Most of the ranch hands dont like or socialize with Crooks but would not go out of their way to insult him. Curleys wife on the other hand is rude without excuse. `Listen, Nigger , she said. `You know what I can do to you if you open you trap' She abuses her position and has no respect for him at all, she doesnt even refer to him by his name, looking down on him with utter contempt and disdain. It is attitudes like hers that have turned him into the bitter man he has become – Crooks had reduced himself to nothing. There was no personality, no ego-nothing to arouse either like or dislike As with Crooks’ treatment of Lennie, however, the author reveals the reciprocal nature of prejudice and resentment in the farm. Curleys wife encounters a lot of discrimination because of her sex over the course of the novel. Living on a ranch where the large majority of the inhabitants are male, she is very lonely. George knowingly comments, Ranch with a bunch of guys on it aint no place for a girl . Perhaps as a further representation of her apparent insignificance she is always referred to as `Curleys wife, never given a name. She experiences further sexual prejudice in that none of the ranch hands will talk to her. This is partly because she can make up things about those she dislikes who will subsequently get `the can and also because she is a `looloo with a very flirtatious nature. She got the eye goin all the time on everybody. I bet she even gives the stable buck they eye. I dont know what the hell she wants says Whit. The ranch hands dont trust her or understand her. An old lover told her that she coulda went with the shows, not jus one neither He promised her that he would write Soons he got back to Hollywood but he never did and so she married Curley. Because of this shes dissatisfied and feels shes been deprived by life. In fact she doesnt even like Curley He aint a nice fella. Because she has nothing to do but sit at home she goes out on the ranch under the pretence of looking for Curley. Some of the sexual prejudice she experiences is her fault, she scares the ranch hands with her femininity but she isnt really a tart, she just craves attention which she doesnt get from Curley. Ignored by both the ranch hands and Curley she has ended up very lonely, the one thing she most wanted to escape. It is ironic that the traditional social pressure to marry has perhaps decreased her social status and increased her loneliness. Candy, the old swamper is prejudiced against because of his age and his disability. Because of his hand he is unable to do a lot of the jobs that the other ranch hands do making him instantly an outsider. Also because he thinks that he is old he puts himself in a state of mind which handicaps him far more than his missing hand ever will. His life echoes that of his dog, he was once the best damn sheep-dog I ever seen but now is next to useless, Candys life has gone somewhat the same way. Curley experiences social prejudice because he is the bosses son. The other workers are scared of him because of the position of power he holds over them. Because they cant accept him he has become horrible This guy Curley sounds like a son-of-a-bitch to me, I dont like mean little guys. Curley is also very short, and therefore hates big men like Lennie. He is a very insecure man but hides these insecurities by acting as if he isnt scared by anything or anyone. He has cut himself off from people as much as they have cut themselves off from him. Lennie is a victim of social prejudice in the fact that, being retarded, he cant socially interact with the natural ease of George. He is left behind when the ranch hands go into town and he is left out of card games purely because he cant play. Because he like others experiences prejudice, and also because he is very easy to talk to in that they know he wont go blabbing', Crooks and Curleys wife feel they can talk to him. George and Lennie experience social prejudice in a sense that people cant accept the unusual relationship they have with each other. The novel is a microcosm, a cross-section of society at the time, reflecting the prejudice that permeated the era . At the time of the novel blacks in America had no rights, they were seen as nobodies. Because of this prejudice many of them, like Crooks retired into the terrible protective dignity of the negro. Women also had very few rights. There are many different levels of prejudice exhibited in Of Mice And Men. Through these prejudices the characters such as Crooks and Curleys wife have become intensely lonely but they are in hopeless position which they can do nothing about. These prejudices can still be seen in the world today.

Tuesday, August 20, 2019

Interactive Behaviour at Work

Interactive Behaviour at Work Cheniere Energy was founded in 1983 and is a world leading liquefied natural gas (LNG) company. Through its subsidiaries the company engages in the development, construction, ownership, and operation of onshore LNG receiving terminals and natural gas pipelines in the Gulf Coast of the United States. It also engages in oil and natural gas exploration and development activities. Cheniere Energy is based in Houston, Texas with offices in Johnson Bayou, Louisiana, and London called Cheniere International UK Branch. The London office consists of six people who are responsible for sourcing and trading LNG cargoes for Cheniere as well as managing the day to day operations and activities of the office. Purpose of the report The purpose of this report is to examine work issues at Cheniere International UK Branch resulting from office harassment and specifically the conflict between an office assistant and the operations manager. It focuses on the interactive behaviour themes relating to communication, work relationships and leadership. Definition of Interactive Behaviour at work The term interactive behaviour at work refers to the reciprocal communication conduct of two or more persons. It covers both their overt behaviour and the factors and processes underlying it. It also extends to the use of communication for purposes such as self-presentation, co-operation, influencing others, working in groups and leadership. (Guirdham, 2002) Definition of the themes Communication According to Guirdham (2002) communication is a process of transferring information from one entity to another. Interpersonal communication at work may be face-to-face or indirect, formal or informal, and transmitted verbally or non-verbally. Communication is affected by language, communicator style, the differences between one- and two-way communication, power and status, culture, gender and disability. These effects on communication give rise to barriers, which can be analyzed as intrinsic, individual level and inter-group. To be high in quality, communication must overcome these barriers. Work relationship Interdependence and social orientations, roles, norms and conformity as well as co-operative, competitive and conflict behaviour are all concepts that help us to understand and be more effective in work relationships. Other important aspects related to the issues discussed cover conflict resolution, cultural differences, coping with prejudice, discrimination and harassment. (Guirdham, 2002) Harassment is defined as: conduct which is unreasonable, unwelcome and offensive, and which creates an intimidating, hostile or humiliating working environment. (Mullins, 2005) Harassment is a potential cause of stress. The Health and Safety Executive (HSE) defines stress as: The adverse reaction people have to excess pressure. It is not disease. But if stress is intense and goes on for some time, it can lead to a mental and physical ill health. Leadership Leadership can be defined as the ability of an individual to influence, motivate and enable others to contribute towards the effectiveness and success of the organisation of which they are members (Guirdham, 2002) There is a close relationship between leadership and management, especially in work organisation, and an increasing tendency to see them as synonymous. However, arguably there are differences between the two and it does not follow that every leader is a manager. Leadership might be viewed in more general terms, with emphasis on interpersonal behaviour in a broader context. According to Mullins (2005) due to its complex nature there are many alternative ways of analysing leadership. Leadership may be examined in terms of qualities or traits approach, in terms of the functional or group approach, as a behavioural category, in terms of styles of leadership, through the situational approach and contingency models, and in terms of distinction between transactional and transforma tional leadership. Problem identification The issue discussed in this report involves the deteriorating relationship between a manager and an assistant (myself) in a small office environment. In addition the report looks at the behaviour of a director of the company involved to whom the employees were directly responsible to. Matters discussed include the identification of key points of conflict between the two persons involved, the style of management, the reaction of fellow employees, the interaction with the director involved and steps taken to resolve the issue. Background and causes of problems I joined the Cheniere International UK Branch in 2008 as an office assistant. Working at their London office in Mayfair where there were three other employees at my level, two were English and one was an American. I was the only one having English as a second language. The operations manager was a mature English lady with a very strong personality and an accretive attitude. I noticed that I was being asked to do considerably more work than the other assistants and that the manager was querying my efforts every day. At first I thought this was because I was new to the job and that it was a way of measuring my capabilities and ability to cope with the stresses of the work. It became clear however that this was much more of a particular attitude toward me as compared to the other employees. Maybe write something about working in a multi-cultural environment or possibly highlight that there was predominance of white Anglo-Saxon employees and as such no exposure to different cultures or ethnic diversity. Inter-cultural problems arise when members of an in-group perceive members of an out-group as inferior. This can promote in-group favouritism, increased tendency to stereotype members of out-groups and negative attitudes to actual or perceived cultural differences. It can result in exclusion of members of out-groups, negative evaluations and harassment. In a small office environment it would be unusual for someone in a position of authority to feel threatened by a single junior employee. It is difficult to give any clear instances of harassment, as such, as this was a subtle but constant undermining of my position on a daily basis. This was apparent in her constant criticism of my work and references to my Polish background and English not being my native language. I made a point of asking the other assistants to check my work and they always said it was fine and that was just her way and not to worry. One occurrence that began to give me an insight to her behaviour was when she asked me, in front of all the other assistants, why I did not work as a nanny or cleaner as all other Polish girls did. This indicated to me that there was the possibility that her actions were not actually based upon my performance but upon a much deeper prejudice and possible stereotyping of Polish people (either collectively or by gender). In a strange way this was a relief as until then my confidence had been undermined and I felt under stress at work. It seemed nothing I ever did was right, I was often depressed, both at work and at home and it was difficult to understand why she picked on me and what was causing the problem. It also made it difficult for me to try to see how I could resolve the problem. Being aware of the personality clash between us I was trying to understand what caused her hostile behaviour and I blamed myself that it was I who caused the conflict, but on the other hand I knew I normally never have any major problems engaging with people, being an easygoing and friendly person. The Thoms-Kilmann Conflict Mode Questionnaire can be useful in explaining my stance in the conflict. Scoring 9 in avoiding and 9 in accommodating styles shows that I am not an assertive person, do not wish to hurt peoples feelings, obey orders and I am generally a selfless type of person. (See Appendix x for a copy of the Thoms-Kilmann Conflict Mode Questionnaire you took.) It was very difficult to please and satisfy her probably because she developed irrational beliefs and prejudiced views about me. If being from Poland meant to her that I should be a nanny or cleaner she maybe believed that people of other races or backgrounds are in some way inferior and therefore deserve to be treated as second class. According to Tehrani (1996) the lack of self awareness in harassers increases their fears and prejudice. Harassers never feel strong enough to test their views objectively, preferring to live in an irrational world, where they need to continually support their prejudiced views with biased evidence. To explain even deeper her behavior I would say she portrayed the actions of a stigmatizer. Freidson (1983) stated that in Erving Goffmans theory of social stigma a stigma is an attribute, behaviour, or reputation which is socially discrediting in a particular way: it causes an individual to be mentally classified by others in an undesirable, rejected stereotype rather than in an accepted, normal one. In this managers eyes I was different; she may not want to accept me because of my nationality, my different accent, my origin. Goffman divides the individuals relation to a stigma into three categories: the stigmatized are those who bear the stigma; the normals are those who do not bear the stigma; and the wise are those among the normals who are accepted by the stigmatized as wise to their condition. I then represent a stigmatized person, the manager is normal and rest of our team can be seen as wise. Strategic Implications of the problem My case can be seen as a micro problem because it describes a situation in a small office and only a few people are involved in the conflict. I am the only person who was harmed and it could be argued that it is difficult to show macro implications from this issue. However, I would like to stress that harassment at the workplace occurs very often and causes a lot of problems. According to the Advisory, Conciliation and Arbitration Service (ACAS) harassment in the workplace costs employers in the UK more than  £2bn per year in sick pay, staff turnover and lower productivity. 19 million working days are lost each year as a direct result of workplace harassment. 1 in 4 people report that they have experienced harassment in the last 5 years. 70% of HR professionals have witnessed or have been aware of harassment in their organisation. Organisations that fail to address the problem of unacceptable behaviour at workplace pay a heavy cost in terms of loss of staff, reduced innovation, mor ale and sickness absence. This is in addition to the cost of litigation and bad public relations (Tehrani, 1996). My issue did not affect the organisation in a significant way, except high staff retention within 1 year two office assistants left the company because of Janes difficult character. As mentioned before 25% of the population suffer from harassment. By describing my personal experience I raise an issue that affects a lot of people and something that organizations have to deal with. Harassment is related with work relationship one of the main themes which are described in this paper. According to Tehrani (1996) harassment has a number of common elements; it involves a hurtful behaviour, this behaviour is repeated over a period of time and the person being harassed finds it difficult to defend themselves. People being harassed will also have difficulty in being rational in their thinking, believing the acts or views of a harasser are the views of everyone else. When I was working for Cheniere I was felling sad, negative and worthless. In addition my feelings were heightened with outbursts of anger, crying, loneliness and hurt. Lack of pleasure in almost everything that I was doing was significant and difficult to cope with. Being humiliated resulted in the lack of self confidence to assert myself and challenge the unacceptable behaviour of operations manager. It needs to be added that harassment is linked with stress. Guirdham (2002) stated: Some of the major effects of stress include sleep trouble, tiredness, being unable to cope well in conflict situations, wanting to be left alone, smoking, drinking and eating too much, being unable to influence or persuade people and finding it difficult to get up in the mornings. I recall that I was often very tired, could not sleep, and did not want to see my friends or family. Some people were asking me why I let her be abusive and rude towards me. The answer is because she had power over me. As I mentioned I held the lowest position in the office and I was supposed to listen to everyone and doing whatever they needed at work. Among French and Ravens (1959) power sources there is one which can be implemented in this situation coercive power. (Podsakoff and Schriesheim, 1985) Threats and punishment are common tools of coercion. I was often given undesirable tasks by Jane. There is one in particular where she spilled tea on her desk and asked me to clean it. My example demonstrates that this source of power can often lead to problems and in many circumstances it involves abuse. Coercive power can cause unhealthy behaviour and dissatisfaction in the workplace. (mindtools.com) From my above evaluation it can be stated that the operations manager was definitely my significant other at that time. She had very strong influence on my self-esteem and my behaviour. Many organisations and their managers and executives are guilty of ignoring, tolerating or sustaining conflicts and harassment (Guirdham, 2002). This statement confirms the behaviour of my director who was trying to explain me that I should accept the fact that Jane is generally a difficult person and therefore should not take it personally what she says and how she behaves. Lack of leadership qualities can be seen in my bosss attitude. A large portion of the existing literature on leadership focuses only on the positive traits of leaders. However, the so-called dark side of leadership, or negative personal traits of leaders, has received relatively less attention. Also, in practice, leadership is mostly evaluated in terms of the positive traits and strengths of leaders, even though certain organizational factors and followers characteristics significantly contribute to the effectiveness or ineffectiveness of leaders (Toor and Ogunlana, 2009). The director was not an effective leader . A leader  who lacks character or integrity will not be seen as a competent one. Even though he was intelligent, affable, persuasive, or savvy, he was also prone to rationalizing unethical behaviour. Office harassment is a very unethical issue and should be resolved by a companys leader, but it was not in my case. Moreover leaders not attuned to the needs of the employees are not effective either. Successful leaders focus on workers satisfaction and loyalty. They should find ways to consistently engage them and incorporate them into companys policies and make sure they know and obey their code of conduct. If they ignore, mistreat, or otherwise do not value their employees, they will not be valued for competences. Furthermore good leaders should communicate effectively across mediums, constituencies, environments of course employees. My boss was aware that Janes behavior was harmful but did not react and did not want to be involved in the conflict. This observation can lead to a s tatement that the director represented a laissez faire leadership style. According to Flynn (2009) this type of a leader describes passive leaders who are reluctant to influence subordinates or give direction. They generally refrain from participating in group or individual decision making and to a large extent, abdicate their leadership role. Subordinates are given considerable freedom of action and, therefore, seem likely to maximize their power and influence. Although laissez- faire leadership can be very successful in some environments where followers are responsible for self-monitoring, problem solving in my case it was not what I needed. I was looking for a mediator in my conflict with Jane, someone who can direct and take steps to resolve the problem. From Blake Mouton Managerial Grid perspective, it could be argued that the director represented Impoverished Leadership which is known for creating a work environment that is not satisfying and not motivating. The result is a pl ace of disorganization, dissatisfaction and disharmony. (Rollinson, 2005) My boss had low concern for employee satisfaction because knowing I was depressed and was in a conflict he was not concerned about it. A major danger of stereotyping is that it can block out accurate perception of an individual and lead to potential situation of prejudice or discrimination. This in consequence can build communication barriers. Janes tendency to ascribe negative characteristics to me on the basis of a general categorisation was a simplified process of her perception. Her stereotyping process based on my nationality and education had a significant implication to the atmosphere in our office and my wellbeing. Her prejudice caused communication problem between us. According to Erven (2008) stereotyping is a barrier to communication when it causes people to act as if they already know the message that is coming from the sender or worse, as if no message is necessary because everybody already knows. People stereotype genders, races, religions, and cultures. They combine them to say things but often incorrectly creating assumptions. Stereotypes develop from reality. Poles steal British jobs became a stereotype because a lot of Poles are poor and had to learn how to survive and came here to look for a job but they do not deserve to be stereotyped. It might be true that most of Polish women work as nannies or cleaners but, it does not identify me, my needs, and my weaknesses. So if Jane used the stereotypical view of Polish women towards me, she missed who I actually am, as an individual. I wanted to communicate, talk to her and did not want to be lost in the stereotypical concept. People are complex and need to be understood as individuals, not stereotypes. Uniqueness is what gets lost in the stereotypes and lack of proper communication. People should listen, understand, consider the whole person, and that requires rejecting the preconceived assumptions, based on the stereotypes t hat are created and used. Communication is at the heart of many interpersonal problems faced by employers. Understanding the communication process and then working at improvement provide a recipe for becoming more effective communicators. Knowing the common barriers to communication is the first step to minimizing their impact. Stereotyping is a barrier to proper communication, it cannot just disrupt communication, it can destroy it. The significance of non-verbal communication and body language need to be evaluated in this report as in my case it was more important than verbal communication. According to Mullins (2005) non-verbal communication includes inferences drawn from posture, gesture, touch, invasion of personal space, extent of eye contact, tone of voice or facial expression. Very often the operations manger was using proper language and if was not obvious for others to see the conflict between us and her antipathy. Her tone of voice and facial expression were sending messages that I was not accepted and were unwelcomed. Mullins (2005) adds also that in our face-to face communication with other people the messages about our feelings and attitudes come only 7 per cent from the words we use, 38 per cent from our voice and 55 per cent from body language, including facial expression. Significantly, when body language such as gestures and tone of voice conflicts with the words, greater emphasis is likely to be placed on the non-verbal message. He also suggests that when verbal and non-verbal messages are in conflict (like in my case regarding communication with the operations manager) accepted wisdom is that the non-verbal signals should be the ones to rely on, and that what is not said is frequently louder than what is said, revealing attitudes and feelings in a way words cannot express. Alternative options for resolving problem Leave the job or stay. People have bad days at work. But if that bad day is every day, it might be time to consider leaving the job. Some causes of job dissatisfaction are impossible to alter, and in this case employees may well be better off making an exit. Leaving the job is usually a very difficult decision and can often cause mixed emotions: joy because of moving on to something better, sadness at losing people we enjoyed work with, relief we dont have to cope with the problem and conflicts anymore. Uncertainty about the future and new job has usually a big impact on peoples decisions. I was also concerned about my future. Staying with Cheniere was an alternative, but I was concerned how I can change the atmosphere and Janes behaviour. Talking to her or to my boss were the options to make my work conditions better. Alternatively I could stay with the company and try to accept the environment and ambiance, and try to reduce sensitivity to hostility or displays of prejudice. Mullins (2005) evaluated difficult people: Perhaps our reluctance to identify, and then directly address, conflict within organisations is based upon the widely held belief that conflict is inevitable, negative and unmanageable. There is a tendency to see conflict as a result one persons personality. Conflict may be inevitable, but how dramatically situations could be changed if we could also view it as positive and manageable. What if we think of these situations as raising questions of difference? What if we were to make a shift away from blaming individuals and their personalities, recognizing instead that it is through normal hum an interaction that outward expressions of difference are produced? Unfortunately coping with difficult people is not one of my strong points. Another option was to beat her at her own game. Act like her, be unsympathetic, telling colleagues how unfair she is. This option would be very difficult because she held higher position and therefore had power and because I respect people it wound be something against my values and beliefs. Choice of option I was trying to resolve the problem. I talked to the director but was ignored and was told that I should accept the situation as it is and accept Janes behaviour because she is difficult and she is not going to change her attitude. Another advice was that I should be less emotional and try to be mentally stronger. He did not wish to speak to Jane to ask to change her attitude and help her to cope with her hostile behaviour. Tehrani (1996) argue that the role of leader in developing the skills which enable people to communicate in an open and assertive manner is perhaps one of the most effective tools in addressing conflicts. The support of an assertive and caring manager is an important aspect of rehabilitating a harasser. Harassers need support when they are developing the new skills and behaviors in communication which will replace the harassing behaviours. I also talked to Jane but I was told that I read her intentions badly. She was trying to tell me that there was no issue betwe en us and I should not waste her time for such conversations. Rationale for choice Because I had an interesting job, was satisfied with my compensation I did not want to leave thus I was trying to find a resolution. I was not accepted by one of the co-workers but I did not want to be a victim of harassment. I was trying to be a survivor. According to Tehrani (1996) victims of harassment frequently express the view that there is little they can do to prevent the harassment taking place. They have no choice but to put up with what is being done to them. This perception of lack of personal control or power must be changed if the harassee is ever to make sense of what has happened to them. Survivors, on the other hand, are able to begin to make choices and decisions about what they want to do to stop or resolve the harassment. Survivors of harassment take an active part in deciding how they would like things to be handled when resolving their problems. They are keen to take responsibility for making things happen, rather than behaving passively, allowing others, howeve r well meaning, to take over control. One of the main skills survivors of harassment learn is to be assertive in expressing what they want and do not want to happen during the harassment investigation; to be able to say yes or no regardless of the wishes of others. Assertiveness is also one of the most important skills needed to prevent harassees becoming victims of harassment in the future. Finally the survivors of harassment are able to look forward to the future, a future without harassment, while the victims concentrate on the harassment itself, rather than on how they can change things to prevent the harassment occurring again. Although I was trying to help myself, was looking for help from the directors and also arranged a meeting with Jane, nothing changed. Implementation of Option I eventually decided to leave. It took me 2 weeks to find another job. The difference in the working environment was immense. New co-workers were pleasant and friendly. I am glad that I took control over the situation and left the company. I will never fully forget this experience but sometimes we should experience and accept the extremes, because if the contrast is lost, we lose appreciation. Time for Implementation I was working for this company for 5 months before handing in my resignation. Conclusion In recent years there has been an increasing recognition of the harm that could be done to individuals who become the victims of harassment or bullying. Although there have been significant moves to introduce legislation and guidelines that deal with the introduction of organizational policy and procedures on harassment and bullying, the occurrence of harassment is still common in many British organizations. My case in this paper can be perceived as a representation of this problem for many organizations. This is not an easy issue to deal with for mangers, people who cause harassment and most of all for people who suffer from hostile behavior. Background and causes of such conflicts are often implicit and not easy to resolve. Understanding the communication process and communication barriers is important to effectively control the problem. Leadership skills and appropriate use of power can be crucial.