The Awakening and Butterfly Burning Essay - 3104 Words

The Awakening and Butterfly Burning The summaries do not add anything to the paper and could (should) have been skipped. Given the thesis of the paper, I would have liked to have seen a discussion of the male / female conflict, and a more detailed discussion of the individual / society conflict. The two womens struggles to find their own sense of individuality are, after all, attempts to free themselves from the expectations of their husbands and of the societies in which they live. Such an exploration might have led the writer to some conclusions about the major differences in the two novels. (Note that the conclusion basically summarizes similarities.) The writer of the paper might well have come to conclusions different than†¦show more content†¦For Phephelaphi, for reasons discussed by this student in the summary, race is an extremely important part of the individual / society conflict. The student makes some very interesting comments in paragraphs 25 and 26, both of which are two short, and both of which could probably have been much better developed. As this student notes, In The Awakening, Edna seemed to be running towards something as she had had her spirit awakened by the sea and was searching for a new life, thus the title, The Awakening. The student also notes that In Butterfly Burning, Phephelaphi was portrayed as running from something. Phephelaphi was like a beautiful butterfly with the potential to fly free and in the end she literally became the burning butterfly, hence the title Butterfly Burning. But what is it that Edna is running towards, and what is Phephelaphi running from? To see that, we really need to compare the two characters. (Note that characterization is not in the outline, and that there is no direct comparison of the two heroines in the students paper.) Phephelaphi is, I would suggest also running toward something -- she is running toward the freedom and independence that Edna already has. Edna can do whatever she likes. Phephelaphi, on the other hand, wa nts to be a nurse. But she cannot be one unless she can run away from her husbands and her societys expectations of her, both as a Black woman, and as aShow MoreRelatedBountiful Seasons: Natures Wonders Essays771 Words   |  4 Pagessmell, and taste. The wonder of spring is the awakening of new life. The previously barren trees are bursting with fresh, glossy, green leaves. The recently thawed ground is blossoming with bright red tulips, royal purple irises, soft yellow daffodils, and pure white lilies. The grass, once brown, now a lush blanket of green carpeting that begs of you to run barefoot across its dewy blades. 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Sociological Imagination, By C Wright Mills Essay

The sociological imagination is when you take your experiences and see them as a whole. This allows you to look through a different point of view through others experiences. C Wright Mills defined sociological imagination as, â€Å"the vivid awareness of the relationship between experience and the wider society† (Mills 2002:3). Sociological Imagination is the ability to watch a group and see what they do socially, watching their interactions, and seeing their influence on each other. This can influence their perspectives on life and how they see things sociologically. I lived in Erie, Pennsylvania for most of elementary schooling. I grew up in a small, mainly white, suburban town and went to the local public school. Growing up, my family did not have that much money, raised by a single mother who received monthly child support, and had an associates degree in MRI technology. I lived in a small house, but to the left of my house, there were upper-class houses and to the right d own the street from my house, there was a trailer park. The type of economic backgrounds in my school did vary, but the one thing that did stay the same was the race. It was mainly white and were less than ten minority children in my grade. The education I received in the elementary school system was what I felt was normal, learning how to read in first grade and learning my time s tables in third-grade. In middle school, my mother lost her job so we moved an hour away from the place I grew up in a largeShow MoreRelatedThe Sociological Imagination By C. Wright Mills857 Words   |  4 PagesThe sociological imagination is simply the act of having the capacity to think ourselves away from the commonplace schedules of our day by day lives keeping in mind the end goal to take a gander at them with a new perspective. C. 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Wright Mills1315 Words   |  6 Pagesâ€Å"The sociological imagination enables us to grasp history and biography and the relations between the two within society. This is its task and its promise.† C. Wright Mills writes about the sociological imagination in an attempt to have society become aware of the relationship between one’s personal experience in comparison to the wider society. By employing the sociological imagination into the real world, individuals are forced to perceive, from a neutral position, social structures that, inRead MoreThe Sociological Imagination By C. Wright Mills986 Words   |  4 PagesMills Chapter Summary â€Å"Yet Men do not usually define the troubles they endure in terms of historical change and institution contradiction.† Stated from chapter one of â€Å"The Classic Readings in Sociology† which was based on â€Å"The Sociology Imagination† by C. Wright Mills. As our Sociology 131 class study the works of C. Wright Mills, we learn and examine his views. 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Wright Mills proposes a new approach to this idea in his work, â€Å"The Promise.† Mills presents an idea known as the sociological imagination, which examines society on a larger scale to better grasp an individual’s life circumstances (Mills 2). The sociological imagination examines the role of social forces on the lives of individuals (Butler-Sweet, September 5, 2017). For example,Read MoreThe Sociological Imagination, C. Wright Mills1268 Words   |  6 PagesIn the novel, The Sociological Imagination, C. Wright Mills is trying to present the concept of how an individual’s ability is able to develop reason by using the information surrounding him. Mills explains that the sociological imagination is an important concept because it is what differentiate sociology from other social sciences such as political science or economic. It is the concept that will help people to have a better understanding of our world, to be clear of the connections within society

Early Care Education Practice in Ireland free essay sample

Earlier in Ireland pre-school did not really exist in Ireland until the 1980s and 1990s. this was largely due to the fact that until quite recently the majority of Irish women did not work outside the home, even if they did childcare was usually provided by family members or child minder’s located in the community and known to the family, the marriage bar meant that women working in the public service had to leave their jobs as soon as they got married and become stay at home mothers and wives. This ban was lifted in 1957 for a primary school teacher, but it was 1973 before the ban was lifted other women in the public service. The ECCE needs of babies, young children, and their families met instead by a board range of community, voluntary and private enterprise. ECCE service provision was unregulated until 1997.When the child care regulations 2006 came into effects, no stipulation as made regarding the qualifications necessary to deliver such service beyond the person having t heir own children, a reference to show appropriate experience in caring for children and an appropriate qualification. We will write a custom essay sample on Early Care Education Practice in Ireland or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page One important initiative came from the public sector in 1969, with the opening of a state-run pre-school in Rutland street Dublin. The Department of Education worked with the Van Leer Foundation an organization that promotes the early education of children living in economically disadvantaged areas. Together, thy setup the pre-school in Rutland Street as a template for other, such pre-schools around the country. These pre-schools were also known as Early Star pre-school. A total of 40 pre-school opened nationally. In 1992, Ireland ratified the United Nations Convention on the rights of the child. This helped to bring to public consciousness the right of children. And in 2000, the Department of Health and Children published the National Children’s strategy.This policy set out a ten-year plan for the improvement of children’s lives in Ireland. One of the goals of the National Children’s Strategy children will receive quality support and service to promote all aspects of their development. The policy aims to fulfill this by providing quality childcare service and family-friendly environment measures. There have been many other significant initiatives and decisions in Ireland in recent years to respond to the demand for equality in ECCE in 1989, the national Forum on Early Childhood Education was established. This brought together organizations individuals with an interest in early childhood education. In 1999 the National Voluntary Childcare Collaborative was established. Today the organization comprises seven national non-government agencies

Personality and Customer Service in Retail - Myassignmenthelp.Com

Question: Discuss about the Personality and Customer Service in Retail. Answer: INTRODUCTION Performance management process is the method by which the permanent and the contractual employees are monitored and their performance is evaluated and assessed (Brunnert et al., 2014). In the process, the overall performance of the organization as a whole and its different departments can be analyzed and assessed as well. In the following essay, a comprehensive performance management plan would be developed and the implementation process discussed for the simulated business Australian hardware. The company in its simulated version has 138 hardware stores across Australia and employs about 10000 staff. The company supplies high quality home furniture, hardware and building materials. DISCUSSION REVIEW OF THE BUSINESS INFORMATION PROVIDED The mission statement states that the company provides best standard hardware, garden articles, home wares and building material in the country, and the company is committed to provide consumers low priced quality goods and expert service. The companys vision is to become the largest hardware retailer in Australia. Therefore, there needs to be a comprehensive and effective human resource process to utilize the full potential of each individual employee. The target market of the company has been divided into home wares, do-it-yourself articles, and trade-persons. To achieve the vision statement the strategies adopted are to increase sales and market share, cost-cutting, maintaining and increasing quality of products and services. The organizational chart of the company is as follows. Figure 1: Organizational Chart of Australian Hardware Source: (Australian hardware, 2018) Market researches done by the company and other sources indicated that there are huge possibilities of growth in the Australian hardware market (Miller, 2016). The objective of the company is not to compete on the price and capture customer base of competitors. This company differentiates itself from the competitors by innovating its products and the products that perfectly fit the consumers demand (Australian hardware, 2018). Based on the present company mission and vision statements, structure, and strategy, some important objectives in performance management can be identified. PERFORMANCE MANAGEMENT OBJECTIVES Performance management objectives Developing a more efficient KPI indicator A more dedicated and accurate performance appraisal system Increase efficiency and motivation of the employees Training the employees to be different from employees of the competitors Key Performance indicator (KPI) is a tool through which the performance quality of individual employees can be tracked. There are various models of KPI (Parmenter, 2015). Development of a better and accurate key performance indicator will automatically make the second objective of a better appraisal system easier. The third objective, which is set, is to increase the efficiency of the employees which would cast a positive impact on the overall revenue of the organization. One of the main methods of increasing motivation of the employees is by motivating them in financial and non-financial ways. A motivated employee always works more than a de-motivated or less motivated employee (Lazaroiu, 2015). The second objective, which has been decided, is to train the employees in a way that would set them apart. One of the strategies devised by the company in its business policy is to keep the company differentiated in its market segment. PROCESS DESIGN Key performance indicator is very necessary to assess and evaluate the employees accurately. The first requirement for implementing a KPI is to identifying and defining the areas of business process, which needs to be assessed and improved. There may be separate sections of KPI including financial performance, employee dedication, customer satisfaction, overall growth of business and similar fields. In the case of Australian hardware, the primary objective is to increase revenue through customer satisfaction. Therefore, the process can start with employee motivation, which will make the employees more efficient in their service, this will increase the service quality, and ultimately increase customer satisfaction (Jahanshani, 2014). Hence, the KPI process may ideally start with motivation level of the ground level employees and their efficiency. This may be measured through a digital system, which tracks the daily hours of work of an employee, successful transactions made by the empl oyee and customer review about the employee. This part of the KPI process will cover the base of the organizational structure comprising of sales consultants and sales assistants. The next stage of the organizational chart consists of timber managers, plumbing and electrical managers, hardware and home products manager, garden products managers and general managers of operation for each store. They can be brought under the KPI system through effective monitoring of the tasks allocated to them individually. It is visible how technical works are dedicatedly divided to each person having that particular expertise. Key performance indicator of each of them will monitor and assess how efficiently they can achieve their targets in their specific expertise, which will benefit the company as a whole. The middle managers monitor the lower managers (Bandiera, 2015). The store managers who are above the above-mentioned employees and managers can be assessed by the performance of the store as a whole and how it is growing its revenues with time. This performance management process mentioned above will efficiently track the performance of all the employees at all levels and give a clear indication of the achievements, growth and weaknesses of the company. When the above-mentioned Key Performance Indicator process is put to work the system of accurate employee appraisal will automatically be in place. Clear data about the performance of each employee will make it easy for the HR managers to appraise them. Apart from that the weaknesses and problems among the employees will also be identified which can be solved through training and motivation. CONSULTATION WITH MANAGERS Consultation about the whole process with the Chief Operating Officer or COO is very important because he is responsible for the operations of the whole business, and implementation of the policies on ground level. There was a detailed meeting about the objectives set and processes designed in order to maintain a balance between the human resource processes and the operations. The chief operating officer expressed his concerns that developing the key performance indicator may hamper the daily operations and customer service if the process is too long. The KPI should be blended with the daily operations in a way that it does not pose a hurdle. Increased efficiency and motivation from the employees can be achieved by setting more achievable targets, and a friendly work environment, this was conveyed to the COO so that it is one of the priorities of the operational managers on the ground level is to motivate the employees regularly. In the meeting it was discussed that, to develop a mor e efficient performance appraisal system there must be a close co-ordination between the operations and the human resource department, because the feedback of the work and performance of employees will be given by the operations to the HR. Therefore, the managers under operations department who are supervising the employees need to provide regular feedback. The next meeting was held with the Chief Financial Manager, or CFO, who is responsible for the releasing of fund for new processes and mechanism. The KIP needs new software development and ERP (Enterprise Resource Planning); it needs to be done by a professional web consultant and programmer. In the meeting held with the CFO it was discussed what amount of fund is needed to be allocated for the ERP design. Apart from that, the new appraisal system includes rewards and recognitions to employees who are successful in achieving targets. The rewards include monetary incentives. The amount of incentives has to be as per the performance quality of the employee. It was decided that the better customer satisfaction an employee could achieve, the more incentives would that employee earn. Customer satisfaction is more important than number of sales achieved by an employee, because satisfied customers are returning customers. The last objective of training the employees needs a better training system and new executives in the human resource department who would conduct the trainings. The financial department granted all these expenses and the meeting turned to be very useful. IMPLEMENTATION PROCESS The process design of developing performance management has been discussed above. Now the implementation of the discussed objectives and processes has to be defined. The following chart will elaborate the implementation of the required processes. Action Resources Strategy/tactics Timelines Developing a better KPI system Digitised monitoring of employee performance through biometric records, electronic surveillance through CCTV, and recorded daily performance/achievement through ERP (Enterprise Resource Planning) Through the biometric records the timeliness of the employees and whether they are working at their respective places or not can be understood. Electronic surveillance system like cctv or webcams will detect the behaviour of the employees towards the customers can be comprehended. The daily achievements of the employees in a recorded profile can give the managers a clear view of the total performance of the employee throughout a selected timeframe. Biometrics and CCTV cameras are already in place. Better surveillance through CCTV will be started in next 1 month. The ERP has to be programmed and will be ready in 6 months. Accurate performance appraisal system Softwares and tools for analysing the recorded data from the KPI. A separate tab for employee appraisal in the ERP would be programmed to perform the function. The recorded data of employee performance in the KPI has to be analysed scientifically and categorically which will be used systematically by the managers to appraise the employees. 6 months. When the ERP is completed. Increased motivation of the employees Monitory incentives. Emotional back up. Rewards and recognitions. The employees performing well will be monetarily incentivised. Achieving a sell above the target will bring in additional incentives to the employees. Employees getting higher customer reviews will get rewards and benefits. 1 month time frame for implementation. REFLECTION As the HR manager of a large company like Australian Hardware I had to be careful that no one among the 10000 employees are left out from the performance management system. This organization depends on customer service, which increases customer satisfaction (Hurley, 2015), hence the process developed by me that includes recording of efficiency of the employees and their behavior towards the customer, is important for the growth of the employee. The application possibilities of the planning is realistic and programming a elaborate ERP and having a efficacious surveillance system would suffice. All the employees would be given equal and fair chance to grow and grievance cell would be in place to take care of any act of discrimination. The complaints will be duly considered and solved in time. I have learnt considerably in the process of formulating the performance management process that has cleared my vision about HR functions. OUTLINES OF THE MAIN FEATURES OF THE PERFORMANCE MANAGEMENT PROCESS Regular monitoring of performance- The store managers would be closely monitoring the performance of the employees under him. The process adds the responsibility of monitoring in the job role of the store managers. Identification of performance gaps- The store managers in their monitoring would identify performance gaps with the help of smart monitoring and software tools. Daily sales and customer satisfaction would be entered in the software under the employee names and would be evaluated. Providing feedback- The software would integrate system, which will enable the managers to provide instant feedback to the HR department that would keep the proper appraisal system in place. Managing talent- Talent management and retention is one of the main objectives of the appraisal system. Therefore recognizing the talented employees and keeping them satisfied and motivated is included in the new system of performance management. FOCUSING ON ONE OF THE FOUR ABOVE ASPECTS Regular Monitoring of Performance- Examples of regular monitoring of employee performance includes the store manager keeping a close eye on the performance of the employees posted at the store and making sure that the customers are dealt with in a careful and attentive manner. Tools of the performance monitoring include software that keep a record on the daily sales achieved by an employee, number of customers who gave great feedback to that employee, and number of satisfied customers returning fully satisfied after dealing with a employee. The storage of the track records of the employees performance will be done completely virtually on the central database of the company located in the main server placed in the head office of the organization. The company storage policy states that there will be complete security and privacy of the employee database and the feedback per employee will be categorized in the same way. Only the HR managers and the authority who are responsible for evaluating the performance appraisal system would be getting access to the data. The new job role provided to the store managers will include the responsibility of monitoring and feedback. The time needed for this will be provided by freeing them of some clerical responsibilities like keeping attendance and managing facilities. Conclusion Australian Hardware as described in the business simulation is one of the most successful home ware and hardware furniture company in Australia. It is very necessary for such a large-scale company to have a proper KPI system in place and a well-defined HR process. The above discussed performance management system will help the company to perform better. References: Australian hardware. (2018). About Us. Retrieved 4 January 2018, from https://australianhardware.simulations.learn.com.au/about-us.html Bandiera, O., Guiso, L., Prat, A., Sadun, R. (2015). Matching firms, managers, and incentives.Journal of Labor Economics,33(3), 623-681. Brunnert, A., Vgele, C., Danciu, A., Pfaff, M., Mayer, M., Krcmar, H. (2014). Performance management work.Business Information Systems Engineering,6(3), 177-179. Hurley, R. F. (2015). Personality and Customer Service in Retail. InProceedings of the 1996 Academy of Marketing Science (AMS) Annual Conference(pp. 58-63). Springer, Cham. Jahanshani, A. A., Hajizadeh, G. M. A., Mirdhamadi, S. A., Nawaser, K., Khaksar, S. M. S. (2014). Study the effects of customer service and product quality on customer satisfaction and loyalty. Lazaroiu, G. (2015). Employee Motivation and Job Performance.Linguistic and Philosophical Investigations,14, 97. Miller, D., Miller, D., Merrilees, B., Merrilees, B. (2016). Department store innovation: David Jones Ltd., Australia, 1876-1915.Journal of Historical Research in Marketing,8(3), 396-415. Parmenter, D. (2015).Key performance indicators: developing, implementing, and using winning KPIs. John Wiley Sons.

What was the Cartoonists View of the verdict passed on Nelson Mandela Essay Example

What was the Cartoonists View of the verdict passed on Nelson Mandela Essay In December 1963 Nelson Mandela was tried in the Rivonia Trial. The Trial lasted until June 1964 where he was imprisoned for life narrowly avoiding being sentenced to death with seven others including Walter Sisulu, the leader of the ANC. Mandela was tried for recruiting people for training and guerrilla warfare for the purpose of violent revolution, when the police raided the MKs headquarters and found links between Mandela and the recent sabotages on power stations. The prosecution demanded that they should all be hanged but the amount of international interest forced the judge to pass life imprisonment on them all. The arrests managed to break down the MK and the ANC inside South Africa. In Source G the cartoonist, a man named Illingworth, has depicted Nelson Mandela being tied down by one finger with a police man a court judge and Verwoerd the most powerful Nationalist party Leader standing next to him. Illingworth is trying to say that the system is not holding him down. This is because in the source Mandelas face is depicted as angry and as though the men tying him down are having no effect on him. It may also be that he is trying to say that the government think that they have felled a giant but really they are having no effect. This is because the characters standing next to Mandela are small compared to him and from their point of view it looks as though they have triumphed over Mandela. The Judge standing next to Mandela is holding a document that says Mandela Judgement. We will write a custom essay sample on What was the Cartoonists View of the verdict passed on Nelson Mandela specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What was the Cartoonists View of the verdict passed on Nelson Mandela specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What was the Cartoonists View of the verdict passed on Nelson Mandela specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It is implied that the courts and government think that they are victorious over Mandela. At the time when this source was published Nelson Mandela and the ANC had organised many bomb attacks on power stations and oil refineries. They were trying to make South Africa ungovernable by disruption by these attacks. Illingworth is saying that the government have not stopped Mandela but only hindered him. I say this because the policeman in the source is tying down one of his fingers and this doesnt seem to concern Mandela in the source because it is only one finger. Another way in which this could be interpreted is that the figure of Mandela represents the whole of the Black Community against apartheid. If the finger is interpreted to represent Mandela it conveys the message that you can hold down one man but could never hold back the whole Black Community. Hendrik Verwoerd is in the cartoon because he is one of the leaders of the NP and by the time that the source was published he was one of the main influences behind the Nationalist Party, in the cartoon he is holding his head high and is smiling giving the impression that he is happy and proud that Nelson Mandela has been brought down. Mandela is also pictured as young and strong in the image and this is to give the message that the youth of the ANC is the future and that Mandela and the ANC are strong and will resist. Illingworth would have thought this because he was British and the events in South Africa did not only appeal to the South Africans but to people all over the World because events such as the Sharpeville Massacre and the way the ANC were fighting against apartheid was something that would be put all over the news in other countries. In 1976 there were many anti-apartheid demonstrations in London because people knew what was going on. There was also a growing population who were joining the ANC and many people who although did not join the ANC shared many of its ideas against apartheid so Illingworth was trying to say that the NP think that they have achieved more than they actually have. He probably also realised that he could stir up trouble in England since this is where the Source was printed and could get people to realise that the ANC was the right path to choose for the South Africans. He probably thought that if there was enough outside support then the NP would be forced to change it policies. In 1973 the OAU (Organisation of African Unity) was formed and provided a strong opposition to apartheid this was important because after so much suppression the black community was finally trying to retaliate and this is one of the points in the cartoon. That even though Mandela has been brought down the black community is still strong and there is still a strong opposition towards apartheid. Another reason why the cartoonist may have held this view is because he has seen what has happened in other countries such as those that have had their independence and were now doing well for themselves. The cartoonist may also be ridiculing the NP because South Africa had only recently left the Common Wealth which gave them international standing. He may be pointing out that under the NP South Africa is not doing well and if under the ANC then it will become better. In conclusion Illingworths view of the verdict is that even though Mandela has been put in prison the ANC and the Black Community can not be held down. He thinks this because he is a British supporter of apartheid and wants to see the end of racial discrimination in South Africa. Illingworths view is that Nelson Mandela should not be in prison but that it does not make much difference because the opposition is so strong against the government that even if Mandela is in prison they can still carry out the resistance without him. Through the Source he is trying to say that the government think that they have crushed their opposition by arresting and trying Mandela but Illingworth probably thought this was untrue and that the Black Community and the opposition to apartheid would still go on even though Mandela was not there to organise it.

MACEDONIA - TRADITION AND CONT essays

MACEDONIA - TRADITION AND CONT essays MACEDONIA - TRADITION AND CONTEMPORANEITY Numerous books have been written about Macedonia. Collected together in an imaginary world library, they would occupy a space which would be awe-striking in its vastness and one could easily lose one's way strolling among the shelves, through the dark corridors of this labyrinth. Macedonian history has been interpreted in multitudinous different ways, from different aspects and viewpoints. It has been usurped, falsified, supplemented and altered. Frequently written by others, it has been adjusted to their interests. Mysterious cartographers and geographers have broadened and narrowed its borders, counted and recounted, wiped off and added place-names, measured and remeasured its mountains and rivers... The individuality of Macedonian culture has been disputed, the Macedonia word has been banned, and in the years of silence and oblivion things were given different names, difficult to pronounce and yet more difficult to remember. Statues of kings and gods have been demolished, old temples have been ruined, church walls have been smeared with thick layers of mortar and new saints have been painted on them. Old manuscripts have been burnt, the records and inscriptions on graves have been erased, entire libraries of books written in a language unintelligible to t he conquerors have been destroyed or carried away. In the dizzying depths of this destructive whirl the most significant creative achievements produced during the centuries in these areas have disappeared forever. Nonetheless, despite all attempts, despite the conquests and centuries-long domination, despite the merciless plundering and destruction, divisions and redivisions, migrations and deportations, and naming and renaming on the long path through time, the Macedonian people has preserved its individuality and the individuality of its culture. MILLENNIA UNDER EUROPE'S STARRY SKY Surrounded by high, almost impassable mounta...

Personal aspect management Essay Example | Topics and Well Written Essays - 1250 words

Personal aspect management - Essay Example In the organizational context, influencing implies commitment to the desired result enough to spend needed energy to achieve it. The concept of influencing is connected with commitment defined as a state of being in which employees become bound to a particular actions by a belief system that sustains those actions and their own involvement. In many situations (conflicts, disputes and decision-making) influencing is important as an instrument to achieve some preconceived state or desire (Fabian 54). It arises out of a felt need (important enough to cause use of energy) and a mechanism (the control over resources needed by others) that allows for possible improvement of that need. According to Beardwell et al (2001) the power sources include legitimate, expert, reward, coercive, referent. These sources of power are intentional and instrumental in its use. Leaders and managers activate them only as they value the possible outcome sufficiently to expend needed energy in power action. The process of persuading employees is based on argumentation and reasoning. Persuading process can be explained as a relationship in which an employee independently weighs reasons another person. Armstrong (2001) underlines that persuading is central to man's continuing concern for administration and organization. How people organize and relate to each other to get planned goals accomplished is central to organization and administrative theory. The overreaching problem of organization life is securing follower compliance. This compliance comes without losing the long-term amicable relationship between the person desiring compliance and the person whose behavior change we seek. And this must be done with an eye on conserving scarce resources. Influencing and persuading allows management to guide employees and customers, their actions and preferences (Austin, Pinkleton 38). Influence and persuasion are commonly exhibited through orders the managers issue to someone subordinate to them. They can be seen as coercive resource employees get by virtue of authority grants from those above and below us in the social structure. It is often logical, reasoned, legitimate, and systematic in its application and use (Barham, Conway 45). A number of studies have demonstrated that situational factors moderate the attitude-behavior relationship. Individuals differ profoundly in their use of persuasive message strategies. Certain people consistently employ manipulation and deceit, whereas others eschew these tactics. Some people use emotional appeals, whereas others resort to threat. Research has examined individual differences in compliance-gaining attempts to determine the impact that personality and demographic factors exert on message strategy selection. First, participants in the various studies are probably more mindful and self-conscious about their message strategy selections than are communicators in the real world By asking respondents to respond to a series of hypothetical scenarios or to construct a persuasive message, researchers found that respondents reflected on their persuasion behavior (Hannagan 49-52). In the workplace, supervisors who clearly identify the performance expectations of their subordinates and inform them of their degree of conformance to the stated requirements may be providing their subordinates with feelings of control and reducing their feelings of uncertainty. Employees who know that they are acting

Human resource problems - Google Essay Example | Topics and Well Written Essays - 500 words - 1

Human resource problems - Google - Essay Example trying to find ways to improve its workforce performance this could be effective through smart hiring, Google has to investigate how to improve managers. Improper hiring may lead to everything that will follow to be less fine. They should seek for a way to recruit the best candidates. Going to the data to find the optimal number of those to interview to Identify top talent and not running them off too arduous of a recruiting process. It can be discovered that the group hiring barred too many personal preferences in the process and an algorithm reviews declined resumes to get outlined applicant and bring them back to the rotation. Also on the other hand Google should investigate the lifestyle of the candidate before recruiting them in the social media such as; Facebook, Twitter, Instagram among others to be sure of their public images and how they participate in them (Youndt, et al. 866). Since recruiting and training cost incur some of the significant costs to the corporate, it has to consider keeping the existing talent to make the system affordable route to success. Google has to do crunching of the numbers to recognize which employees are expected to leave so that they can preclude the unwanted abrasion. Through this, they could be able to improve retention by more than 35%. This will also enable the company to retain the excellent employees who have set good standards in their performance; through this the company may improve its quality of performance and even improve it as time goes by (Collins, et al. 745). Managing the top leadership team; the most effective ways of the best leadership which most of the employees prefer is through one-on-one coaching, personalized response and interest in the employee personally has a positive impact on retention and job approval. Managers are rated two times annually by their staffers to fill the Google data machine and make certain all is well. Also, the managers could treat the employees through giving them some

Geography is no longer relevant in the context of a homogenising world Essay

Geography is no longer relevant in the context of a homogenising world Discuss - Essay Example However, Dicken (2011: p41) notes that nation-state borders continue to dominate global relations with nations continuing to enforce state-boundaries, sometimes using violence to do so. Moreover, challenges in overcoming economic and technological barriers continue to shape how different populations separated by geographical location access healthcare and education for example. Therefore, although the relevance of geography seems to have been greatly diminished as a result of a homogenising world, this paper will argue that how people live is still significantly influenced by geographical factors. Aiello and Pauwels (2014: p280) support the concept of an increasingly homogenised world, noting that global flows and exchanges of capitals, services, goods, transfer of technology and human movements have resulted in a more unique and standardized world culture as acculturation leads to a universal culture. In this case, increased interconnectivity between cultures and countries contributes to the formation of a more homogenous culture with the adoption of a more Euro-American lifestyle and social organization model. Modern communications have played a fundamental role in homogenisation as the internet enables people to read about information on foreign nations as they would about their own locality. People all over the world are now exposed to the same news every day, leading to a homogenisation of ideas and perspectives. Increased international travel has greatly influenced homogenisation as well, with people from South East Asia, for example, travelling to Europe and North Amer ica to find jobs. Moreover, increased tourist flows, specifically from developed countries, have encouraged hospitality industries across the world to provide typical Euro-American services, contributing to a more homogenous global community (Aiello & Pauwels, 2014: p281). Popular culture has also

Two Cross-National Lessons for Pontevedro

Two Cross-National Lessons for Pontevedro 1. Introduction This report implements cross-national lesson drawing in order to suggest two lessons for the improvement of Pontevedro’s planning system. For these two lessons to be successfully transferred they must be ideas that fulfil Pontevedro’s needs, and how a policy works in the ‘exporter jurisdiction’ must be understood (Rose 1991). A lesson is then created, but importantly, one has to understand if the conditions that make the lesson ‘work’ in the ‘exporter jurisdiction’ also exist in the ‘importer jurisdiction’ (Rose 1991). The first lesson for transfer comes from France and its policy on regions and the second from Vancouver and its policy on zoning. These two, I believe, would do the most to improve Pontevedros planning system. However, the report will remain realistic and critical about the scope for transfer. 2. A regional policy lesson 2.1 Pontevedro in context Currently Pontevedro has a population around 78,100 with a quarter to a half of the island’s people living in the capital Letinje. Pontevedro is divided into communes of different sizes, from the smallest, Govenska parish with a population of only 356, to the largest, Letinje City Council (Cowell 2013). These communes administer their own budget and are economically independent. Each commune imposes their own local taxation, with no support from central finances (Cowell 2013). Consequently, there is a big gap in financial proficiency between the various authorities (Cowell 2013). Moreover, there are issues with the allocation of resources due to the communes being wholly responsible for service provisions such as transport infrastructure modernisation, waste collection and waste disposal (Cowell 2013). Thus a lot of the smaller communes are forced to contract these jobs out to private enterprises. For instance, waste disposal and water sanitisation in the south side of the isl and are carried out by ‘Merdeaway’, a French water company (Cowell 2013). This disposal process is considered uneconomical, rudimentary and could be organised and executed much more efficiently. 2.2 The French regional system In order to combat these concerns with resources, lessons can be drawn from the French planning system. The French system was always strongly based at national level; this means that like Pontevedro there have been issues with fragmentation (Booth et al. 2007). This problem was handled by the creation of various modifications that have altered the allocation of planning powers. It is an amalgamation of two of these modifications which would provide a useful and successful ‘policy transfer’ (Rose 1993) for Pontevedro’s planning system. The first modification affected the regional level of hierarchy due to changes in centralisation which led to the formation of a new level of government (Newman and Thornley 1996). This new level of legislation saw twenty-two new planning regions established in 1964, each of which revolved around the recognised administrative boundaries (Newman and Thornley 1996). This new successful regional level was created mainly for economic planning reasons and since the 1960s the involvement of the state at this new level has progressively increased (Newman and Thornley 1996). Furthermore, all twenty-two regions possess the ability to produce strategic regional plans as well as economic development controls. The second relevant modification affected the communal level of government and was known as the ‘syndicat de communes’ (Booth 1993). Communes that were not self-sufficient in terms of efficiently providing services were encouraged to forge partnerships with each other. Thus by sharing resources the communes could provide better services (Booth 1993). These modifications of the French system assisted in the resolving of the significant problems with fragmentation of a heavily centralised government and has meant that planning responsibilities have been redistributed to where they are more successfully controlled (Booth et al. 2007). 2.3 The application of the lesson As was the case in France, the smaller communes in Pontevedro find it hard to provide particular services effectively, such as road maintenance (Cowell 2013). Therefore, as was done in France, the creation of partnerships between communes in order to provide better services would be an effective way of tackling this issue. In addition, rather than simply forming collaborations between communes it is suggested that this be combined with the creation of a new level of government where particular planning abilities and service provision are operated. This would mean certain powers and duties would be shifted from the communes to this new level and would generate a four regions structure. In all four regions there would be sufficient resources in terms of finance and workers that could address the problems effectively. The four regions would also construct regional plans which would take care of development in the area. This four regions policy would be successful as the regions would be able to amalgamate all the resources from the communes of which they consist, and provide quality services for each commune irrespective of resources or size. 2.4 The issues with decentralisation There are, however, some underlying issues with decentralisation and the creation of a regional level. De Mello and Barenstein (2001) argue that decentralisation can cause irresponsible spending and corruption as well as creating a strain on state budgets, as an increase in regional staff may not be matched by a cutback at the central level. Mello and Barenstein (2001) also highlight that central and regional government need equal attention with a suitable balance of centralisation and decentralisation. This is particularly important in issues such as the unequal geographic distribution of resources, people and poverty, which requires redistribution policies that only the central government can guarantee. Finally, one of the reasons for the decentralisation of France was because it is a large country of around 547,030 km2 (Encyclopedia of the Nations 2013) making it difficult to effectively manage all areas of the country (Treisman 2006). In contrast Pontevedro is only around 1, 144 km2 (Cowell 2013) thus the geographical size of the island could also play a factor. 3. A zoning policy lesson 3.1 Pontevedro in context Since Pontevedro has a constitutional system (Cowell 2013), there appears to be one clear mechanism for determining where development will take place in these regions. Through cross-national lesson drawing one can observe that all countries that have their basis in Roman law control development through the mechanism of zoning. As Pontevedro is based on Roman law (Cowell 2013), zoning would seem the best system to employ. Nonetheless, as to which country inspiration should be drawn from still needs to be resolved. 3.2 The Vancouver zoning system The zoning system from which ‘policy transfer’ (Rose 1993) appears to be most successful for Pontevedro is that of the city of Vancouver. The Vancouver zoning mechanism has developed to incorporate a discretionary component (Leary and McCarthy 2013). This innovative element tackles the problems in the majority of modern day zoning systems (Punter 2002). This notion of discretionary controls combined with zoning is present in a number of Canadian cities; however Vancouver possesses an international status as a city with high quality design (Punter 2003) and is known as one of the top destinations to live in the world (Punter 2002). It must be noted that the notion of discretion and zoning can be identified as contradictory, as discretion infers an aspect of leniency, and zoning is perceived as an inherently fixed concept (Cullingworth 1993). However, Booth (1996, p.110) states that, â€Å"Discretion is rarely absolute, but must operate within limits.† This illustrates that zoning can contain a discretionary element within its regulatory restrictions. This has been accomplished in Vancouver because of its advanced planning system and urban design policies, as well as refined guidelines, processes and procedures (Punter 2002). This sophisticated system came into being due to the natural geography of the city, the concept of good design and the high emphasis on aesthetic quality (Leary and McCarthy 2013). Furthermore, the Vancouver Charter, passed in 1953, permitted the creation of individual administrative systems detached from provincial controls (Brunet-Jailly 2008). This meant that there was significant delegation of planning powers to the Directors of Planning, in order to prevent the interference of councillors in permit processing affairs; therefore skilled development planners had the top control posts (Punter 2002). The primary discretionary feature of Vancouver’s successful zoning system is one where zoning has become design-led (Punter 2003). In Vancouver, the development plan procedure is operated by the zoning bylaws; these convert general planning ideologies and design ideologies into regulations (Punter 2003). These regulations control building heights, floor space and land use. They then correspond with the discretionary components, in this instance, design guidelines (Punter 2003). What makes Vancouver stand out from other zoning systems is its policy to give incentives for good design (Punter 2003). If the applicant obeys the design standards, then that applicant will receive an incentive of additional floor space, thus raising the profit potential available to them from that development. As a result, the fundamental negative control system of zoning has a positive element and encourages good design (Punter 2003). 3.3 The application of the lesson When applying the Vancouver system, an element of design quality can be integrated into new development within Pontevedro, this would subsequently respect and enrich the island’s built environment. Therefore Vancouver’s system is applicable to Pontevedro, especially given Pontevedro’s desire to preserve their culture and heritage, as witnessed with the displeasure at the demolition of the Gavno landmark (Pontevedro Sun-Herald 2007). Additionally, the Vancouver system will succeed with the constitution in place in Pontevedro because Vancouver shares the same constitution. One of the issues with the current system is that there is a problem with sporadic development of houses along segments of the coastline, ribbon development near main roads and demand for new housing. Drawing influence from Vancouver’s zoning policy should be beneficial in the struggle with these problems; however at the same time there are issues when implementing this policy. 3.4 The issues with zoning Zoning can cause concerns due to the fact it does not include every aspect of development. For instance, zoning can be inclined to concentrate on individual lots instead of focusing on the impacts of development in general (Cullingworth 1993). This is a result of two ideas. Firstly, zoning seldom is concerned with timing or the presence of infrastructure (Cullingworth 1993). Essentially, a development project can be proposed, which although complies with the zoning regulations, is isolated in terms of infrastructure, amenities and other developments. Secondly, the usual opinion of municipalities is that they support development (Cullingworth 1993). Cullingworth (1993, p.167) highlights this development-led idea when he observes: Instead of asking â€Å"is the proposed development desirable in the public interest at this place at this point in time?† The typical municipality starts from the presumption that any development is good and, in any case, it is unfair to penalise a particular owner with a refusal. Consequently it is difficult for zoning to be consistent with other planning matters. Therefore it is important that the Pontevedro government consider the application of mechanisms to control urban growth, as well as reflecting on development on a larger scale. According to Cullingworth (1993), there are several ways this can be done, such as zone regulations, urban growth limits, restricted subdivision, phasing development as well as infrastructure provision and land preservation for particular use, such as protecting farmland. Moreover, zoning is characterised by inflexibility and rigidity in terms of apportionment of land for development. Therefore, it can be flawed when there are changing conditions, such as the requirement for a new type of development (as seen with Pontevedro’s flourishing financial sector) or for controlling aspects such as traffic infrastructure (also seen in Pontevedro), and the aesthetics and design of development (Cullingworth 1993). Additionally, zoning can be vulnerable to corruption and favouritism (Cullingworth 1993). Even though this is the case in many systems that utilise zoning as a device to control development, there are places that overcome these problems (Cullingworth 1993). 4. Conclusion This report has outlined two of the policy transfers for the creation of a new Pontevedro planning system. Even though these lessons deal with some of the major issues they do not provide a comprehensive planning system by themselves. However, the chosen lessons do constitute what is essentially the basis of the new planning system, focusing on the planning structure and procedure for delivering and regulating development. The creation of regions by the merging of communes, as done in France, will deal with the issue of service provision and will generate a more effective system to the pre-existing one. Zoning, although it has its limitations, was suggested as an instrument for development control because Pontevedro is a constitutional state. Vancouver provides a useful policy transfer that handles issues existing in most zoning systems, implants a level of design quality and improves the island’s built environment; as well as providing a starting point for the preservation of cultural. Both of these policies can be transferred to Pontevedro’s new proposed planning system because they have succeeded in their own and other countries, they solve certain issues found in Pontevedro and due to some similarities between the two countries the policies can be applied to Pontevedro. 5. Bibliography Booth, P. 1993. The cultural dimension in comparative research: making sense of development control in France. European Planning studies 7 (1), pp.1-26. Booth, P. 1996. Controlling Development: Certainty, Discretion And Accountability. London: Routledge. Booth, P., Breuillard, M., Fraser, C. and Paris, D. 2007. Spatial Planning Systems of Britain and France: A Comparative Analysis. London: Taylor and Francis. Brunet-Jailly, E. 2008. Vancouver: A Sustainable City. Journal of Urban Affairs 30 (4), pp. 375-388. Cowell, R. 2013. Pontevedro: General Description. Available at: https://learningcentral.cf.ac.uk/webapps/portal/frameset.jsp?tab_tab_group_id=_2_1url=/webapps/blackboard/execute/launcher?type=Courseid=_331353_1url= [Accessed: 10 December 2013] Cullingworth, J. 1993. The political culture of planning: American land use planning in comparative perspective. New York: Routledge. De Mello, L. and Barenstein, M. 2001. Fiscal Decentralization and Governance: A Cross-country Analysis. IMF Working Paper 01/71. Washington DC: International Monetary Fund. Encyclopedia of the Nations. 2013. France – Location, Size, and Extent. Available at: http://www.nationsencyclopedia.com/Europe/France-LOCATION-SIZE-AND-EXTENT.html [Accessed: 17 December 2013] Leary, M. and McCarthy, J. 2013. The Routledge Companion to Urban Regeneration. London: Routledge. Newman, P. and Thornley, A. 1996. Urban Planning in Europe: International Competition, National Systems and Planning Projects. London: Routledge. Pontevedro Sun-Herald. 2007. ‘Demolition of Well Known Gavno Landmark’. Pontevedro Sun-Herald. 6 October, pp.1-3. Punter, J. 2002. Urban Design as Public Policy: Evaluating the Design Dimension of Vancouvers Planning System. International Planning Studies 7 (4), pp. 265-282. Punter, J. 2003. The Vancouver Achievement: Urban Planning and Design. Vancouver: UBC press. Rose, R. 1991. What is lesson drawing? Journal of Public Policy 11 (3), pp.1-30. Rose, R. 1993. Lesson-Drawing in Public Policy. Chatham, NJ: Chatham House Publishers. Triesman, D. 2006. Explaining fiscal decentralisation: geography, colonial history, economic development, and political institutions. Journal of Commonwealth and Comparative Politics 44 (3), pp. 283-288. Word count: 1, 992 1 | Page

HTML and Web Site Construction :: essays research papers

Chapter 1 Planning   Ã‚  Ã‚  Ã‚  Ã‚  When you plan your web page you start by writing everything down on paper. Write what you want your web page to say, show, and do. To make a map of the links you will be using, write a circle in the center of a new sheet of paper and write HOME in it. Then draw lines to other circles that say the names of your sub pages. Later you will learn how to link your home page to your sub pages. Chapter 2 Starting your front page   Ã‚  Ã‚  Ã‚  Ã‚  First we want to have a simple text program to use. Go to START programs Accessories NOTEPAD. Notepad is the only program I found to work for html. After you are in notepad type the following. - this will start an html document   Ã‚  Ã‚  Ã‚  Ã‚   - starts the header   Ã‚  Ã‚  Ã‚  Ã‚  - title that you see at top left corner on screen   Ã‚  Ã‚  Ã‚  Ã‚  - ends title   Ã‚  Ã‚  Ã‚  Ã‚  - ends header   Ã‚  Ã‚  Ã‚  Ã‚  - starts the body ( the guts )   Ã‚  Ã‚  Ã‚  Ã‚  - ends the body   Ã‚  Ã‚  Ã‚  Ã‚  - ends html document ( IMPORTANT )   Ã‚  Ã‚  Ã‚  Ã‚  After the 1st tag, type the name you want to appear in the upper left corner of your screen. This will put whatever you typed ( between the two title tags ) up in the upper left corner of your screen. Note: Make sure that you type in between the two title tags. If you don’t you won’t see the title on the screen.   Ã‚  Ã‚  Ã‚  Ã‚  TIME TO SAVE! After you finish typing your title click on the file option menu at the top of the screen. Once there, click â€Å"save as†. Save the document to a new 3  ½Ã¢â‚¬  floppy as home.htm. You must save it .htm or your internet browser will not open. If you are done saving it go to â€Å"my computer† on the desktop and click on 3  ½ floppy ( A: ) Then click on home.htm. When the file opens up look at the upper left hand corner of your screen. There you should see your title. To edit the web page and add more stuff, click on view ( at top of screen ) then click source. Notepad should open up with the codes you typed earlier. After you are done editing go to file save. Then go back to your web page and click REFRESH. This should refresh the screen to what you just typed. Chapter 3 Text, centering, coloring, and font   Ã‚  Ã‚  Ã‚  Ã‚  To enter text into your web page, all you need to do is type what you want any where in between the two tags.

Lab Report I

Determining the Stoichiometry of Chemical Reactions Mrs. Farrales Nikita Pandya October 23, 2012 December 3, 2012 INRODUCTION In the method of continuous variations the total number of moles of reactants is kept constant for the series of measurements. Each measurement is made with a different mole ratio of reactants. A mole ratio is ratio between the amounts in moles of any two compounds involved in a chemical reaction.Mole ratios are used as conversion factors between products and reactants in many chemistry problems. The optimum ratio, which is the stoichiometric ratio in the equation, form the greatest amount of product, and, if the reaction is exothermic, generate the most heat and maximum temperature change, Double replacement reactions are generally considered to be irreversible. The formation of an insoluble precipitate provides a driving force that makes the reaction proceed in one direction only.In a double reaction, the two reactants which are aqueous solutions (which can be broken down), can form two products one also an aqueous solution, and another which can be a precipitate, water, or a gas, which cannot be broken down, therefore making the reaction irreversible. The objective/goal of this laboratory is to find the optimum mole ratio for the formation of a precipitate in a double replacement reaction and use this information to predict the chemical formula of the precipitate. How can the products of a double reaction be predicted?How will it be determined if a product is aqueous or a precipitate? How will the method of continuous variations help determine the mole ratio of the two reactants? METHODS Materials: 1. Copper (II) chloride solution, CuCl2, 0. 05 M, 210 mL 2. Iron (III) nitrate solution, Fe(NO3) 3, 0. 1 M. 110 mL 3. Sodium hydroxide solution, NaOH, 0. 1 M, 320 mL 4. Sodium phosphate, tribasic, solution, Na3PO4, 0. 05 M, 210 ml 5. (14+) Test tubes (some graduated, some without graduations) 6. Black Marker 7. Marking tape 8. (2) Stirring rods, large 9. Pipets 10. (2) Test tube racks 1. (2) Pairs of gloves 12. Lab goggles 13. Lab apron 14. Timer 15. Para film Procedure The lab was set up, as it is seen in figure 1, with seven test tubes in a test tube rack. Using a clean 10mL graduated cylinder, the appropriate volume of iron(III) nitrate solution was taken from its container and transferred/added to each test tube using a pipet. Using a another clean 10mL graduated cylinder, the appropriate volume of sodium hydroxide solution was taken from its container and transferred/added to each test tube, which already contained iron(III) nitrate, using a pipet.Before the timer was started, each of the solutions in the test tube was stirred/mixed with a large stirring rod. This ensured that both the reactants mixed properly. After stirring the solutions, observations were noted for any signs of chemical changes. The mixtures were to be left for 10 minutes (a timer was used) to sit undisturbed, because any movement of the test tube could cause a hindrance in the settlement of the precipitate. Though each test tube was left undisturbed for 10 minutes, final observations were made after the solutions were left to sit undisturbed for 24 hours.After the 24 hours of settling, the volume of the precipitate in each test tube was measured and recorded. For test tube with graduations, seeing the numbers at eye level made the calculations, but for test tubes with no graduations a different method was used to measure the volume of the precipitate. First another test tube of the same size was found, then using a pipet, 1ml of water was measured in a 10mL graduated cylinder, and then poured into the similar size test tube. Using a black marker graduations were written on the test tube. Graduations up to 5mL only were made.After the graduations were complete the â€Å"graduated† test tube was held side by side with the similar size test tube with no graduations, and the precipitate was measured using this metho d. The same procedures were repeated with the reactants of the second table, CuCl2 and Na3PO4 Figure 1: The set up of the lab, the test tubes were labeled 1-7 RESULTS Data Table 1: Ratio between Fe(NO3)3 and NaOH are presented in this table along with the amount of precipitate that was produced in each of the test tube. Test Tube | 1| 2| 3| 4| 5| 6| 7| Fe(NO3)3, 0. 1M, mL| 1| 2| 4| 3| 2| 5| 4|NaOH, 0. 1M, mL| 11| 10| 16| 9| 5| 10| 6| Fe:OH Mole Ratio| 1:11| 1:5| 1:4| 1:3| 2:5| 1:2| 2:3| Volume of Precipitate (mL)| 1 mL| 2. 8 mL| 3 mL| 0 mL| 0 mL| 0 mL| 0 mL| Data Table 2: Ratio between CuCl2 and Na3PO4 are presented in this table along with the amount of precipitate that was produced in each of the test tube. Test Tube | 1| 2| 3| 4| 5| 6| 7| CuCl2, 0. 05 M, mL| 1| 4| 4| 6| 6| 8| 5| Na3PO4, 0. 05 M, mL| 5| 8| 6| 6| 4| 4| 1| Cu:PO4 Mole Ratio| 1:5| 1:2| 2:3| 1:1| 3:2| 2:1| 5:1| Volume of Precipitate (mL)| 1 mL| 4 mL| 3. 75 mL| 4 mL| 2. 5 mL| 3. 2 mL| 1 mL|RESULTS PARAGRAPH – PO ST LAB QUESTIONS Observations: Fe(NO3)3 and NaOH 1. Start time: 12:07 Separated instantly. After 3 minutes separated halfway End time: 12:17 Precipitate is 1/5 of test tube color is light orange 24 hours later: Same results 2. Start time: 12:11 Separated a little End time: 12:21 The precipitate takes up 2/5 of the test tube & is orange 24 hours later: Same results 3. Start time: 12:15 Instant separation End time: 12:25 Liquid still a little cloudy. Precipitate is ? of test tube color is light/dark orange 24 hours later: Same results 4.Start time: 12:19 Separating VERY slowly End time: 12:29 There is no precipitate just yet. Very cloudy. 24 hours later: Same results 5. Start time: 12:22 Separation did not occur instantly End time: 12:32 There is no precipitate just yet. Very cloudy. 24 hours later: Same results 6. Start time: 12:24 Separation did not occur instantly End time: 12:34 There is no precipitate. Very Cloudy. 24 hours later: Same results 7. Start time: 12:27 Separation did not occur instantly End time: 12:37 There is no precipitate just yet. 24 hours later: Same results CuCl2 and Na3PO4 1.Start time: 12:36 Separated quickly End time: 12:46 Precipitate ? of test tube. Color is light blue 24 hours later: Same results 2. Start time: 12:37 Separated quickly End time: 12:47 Precipitate is ? of test tube. Color is regular blue 24 hours later: Same results 3. Start time: 12:39 Separated quickly End time: 12:49 Precipitate is ? of test tube. Color is regular blue. 24 hours later: Same results 4. Start time: 12:41 Separated only a little bit in the first two minutes End time: 12:51 Precipitate is ? of test tube and color is light blue 24 hours later: Same results 5.Start time: 12:42 Separated only a little bit in the first two minutes End time: 12:52 Precipitate is 2/5 of test tube and color is light blue 24 hours later: Same results 6. Start time: 12:43 Separated only a little bit in the first two minutes End time: 12:53 Precipitate is 3/5 of test tube and co lor is light blue 24 hours later: Same results 7. Start time: 12:45 Separated only a little bit in the first two minutes End time: 12:55 Precipitate is 1/5 of test tube and color is light blue In the observations mentioned above, estimates using numbers (fractions) were made.These fractions basically estimate the amount of precipitate that was formed in each test tube, or the lack of a precipitate. Observations were made after the ten-minute mark, and then left under the fume hood for 24hrs due to the fact that time fell short; observations were made then also. The observations also show that in the test tube where it was recorded that the separation between the compounds was instant, there was a precipitate formed. Respectively the observations also show that in test tubes where it was recorded that separation between the compounds was not instant, there was no precipitate formed.These observations describe the color of the solution/precipitate, and tell the transparency of the sol ution. Lastly these observations elaborate on the slow or fast process of how each solution separated into a precipitate, or didn’t, based on their specific mole ratio. It justifies how the different mole ratio produced the different precipitate amount. Figure 2: Fe(NO3)3 and NaOHFigure 3: CuCl2 and Na3PO4 These pictures show a visual of the seven test tubes in each experiment. In some of them the precipitates are present, in other test tubes there are no precipitates present, which means that they are still solutions.The test tubes with graduations, that had precipitates present were measured by reading the number at eye level. But test tube with no graduations, that had precipitates present, a special method that was mentioned in the procedures were used. Since in experiment two, all of the test tubes had a precipitate present there was a clear distinction in colors, the blue and clear, they were heterogonous mixtures. But in experiment one, only three of the seven test tub es had precipitates present, in those three test tubes there is a distinction in color, the red-ish orange and clear, they were heterogonous mixtures.But in the other four test tubes, since they are solutions it is a homogenous mixture where the entire solution has one consistency and color. DISCUSSION By conducting the experiment, and analyzing the results, the optimum mole ratio for the formation of the precipitate in a double replacement reaction was found, and the chemical formula of the precipitate was found, the initial purpose of the experiment. At the beginning of the experiment two questions were proposed. ANSWER QUESTIONS ERRORS CONCLUSION LITTLE BIT FROM DATA AND DISCUSSION PARAGRAPH.

Informative and Surprising Essay

Informative and Surprising Essay Informative and Surprising Essay Informative and Surprising Essay: Writing One While you are writing informative and surprising essay you have to inform and surprise readers at one and the same time. Well, it is rather simple to understand it with the help of the title of the essay; however, it is not simple to understand what to write in such a kind of essay. We will try to explain you what you have to write your informative and surprising essay about with the help of the example. You see, in order to write a good informative and surprising essay you should speak about some every day activity or about some object you use every day, however, you have to do it from some unusual angel in order to inform the readers and to surprise them with some of the fact they are not aware of. Pick an Interesting Topic for Your Informative and Surprising Essay Writing For example, everyone knows that in order to get rid of moth one has to put some lavender in the place where this moth has found a shelter. However, recently it h as been proved that lavender is the thing, which attracts the moth and does not help to get rid of it at all. It only helps moth to feel itself like at home, sweet home. Make this subject be a topic for your informative and surprising essay and you are really going to inform and surprise your readers a great deal, as almost all the remedies for getting rid of moth are made with the smell of lavender. You see such a paradox! Hope this very example will explain you which informative and surprising essay topic to choose. If still you have some troubles with your informative essay writing, you are welcome to attend our custom essay writing site and to get some more informative and surprising essay ideas. In addition to it, you are going to be offered with hundreds of creative informative and surprising essay topics and informative and surprising essay ideas at our site. Moreover, you may read several informative and surprising essay samples in order to understand how to build your informative essay. All the above-mentioned services are available to you round-o-clock and free of charge. Professional Help With Informative Essays If you do not consider informative and surprising essay writing to be your strong point you can order it online in order not to waste your nerves while writing it. Just tell our representatives about your demands from informative and surprising essay, and you are going to get what you want in the shortest period of time and for the rather moderate price.

Dont call me a cougar

Don't call me a cougar Although the term cougar has become synonymous with older women who date younger men, its predatory image is neither accurate nor acceptable in the opinion of many women tagged with the label. Since theres no similar word to describe an older man who dates younger women, many feel its far from complimentary. In fact, they say it is ageist, sexist, and certainly not empowering to women. Celebrities from Demi Moore (whose husband Ashton Kutcher is 16 years her junior) to Kim Cattrall have emphatically stated, Dont call me a cougar! Cattrall in particular rejects the the idea that Samantha, the iconic character she played for six seasons on Sex and the City, is a cougar, saying that some who are uncomfortable with strong women use the term to label women. As Cattrall told the celebrity news show Extra, I dont see anything negative about Samantha and her sexuality, sensuality and choice. Long before Moore or Cattrall took a public anti-cougar stand, UK artist and entrepreneur Julia Macmillan defied the label by making the domain name dontcallmeacougar.com her own. There, she started a blog supportive of women in relationships with younger men because, as she sees it, it should be as normal for a woman to date a younger man as it always has been for a man to date or marry a younger women. Like many attractive and intelligent women who look younger than their years, Macmillan typically dated younger men not because she sought them out but because they had approached her and were more compatible than men her age. When she tried online dating in 2006, she found she wasnt connecting with the same type of men she had met in person; and those that were contacting her didnt suit her at all. Thinking that there had to be a better way, in 2007 she founded a UK dating website with a deliberately sassy, tongue-in-cheek name ToyboyWarehouse.com where members abide by one simple rule: that women date men at least a year younger, and men date women at least a year older. Nowhere on the website is the word cougar ever used. As Macmillan says, Its not empowering to women. She seems to have hit a nerve. Three years later, the site is so successful shes planning to launch a US version of ToyboyWarehouse in late 2010 in the New York City area. I spoke with Julia Macmillan about the cougar stereotype, the reasons why it persists even as women reject the term in growing numbers, and whether theres greater cultural acceptance in the UK or the US toward older female/younger male relationships. You avoid the term cougar and have said, In my view there should be no label. After all, there isnt one for a man who dates a younger woman. What is that stereotype that people have regarding cougars thats offensive to you? Its a stereotype of a woman whos looking for younger men for casual sex which is how the term started originally. I think theres so much more to it than that. The attraction is an enormous part a relationship but sometimes two people can be attracted to each other because they have so much in common. Cougar is too oversexualized and too predatory an image to apply to a broad section of women. Its just one particular type of woman, not all the types of women that necessarily date younger men. Quite a lot of women find it offensive because theyre not the predators. In fact, I know on our site its the young men who are chasing the women. These women are just fabulous. Theyre independent, attractive, but theyre not pouncing on young men. So I think its inaccurate and limiting. Women who routinely date younger men have told me its not as if either side is asking about their partners age. In fact, they say that age doesnt come up in the discussion. The men take the women at face value. Do you find this to be true? That is so true that comment is so spot on. Age doesnt really come up in the conversation. Women are looking fantastic; theyre looking better than before and taking care of their bodies. Its not like 10-15 years ago when a woman over 45 found herself abandoned by a husband who had left her for some young secretary. Today women have the same choices as men. I think cougar is a bit demeaning. Many women say it doesnt apply to them at all. They wouldnt want to be called a cougar and never refer to themselves as cougars. When you look at all the dating sites with cougar in the title there are pictures of attractive middle-aged women in a state of undress. Theres something slightly tacky about that. Theres a lot of really classy women out there who wouldnt want that label attached to them. When an older man dates a younger woman, nobody blinks. Yet not too long ago, if a woman dated a man just 3-5 years younger than herself, she faced disgust and outrage. Back then, shed have been called a cradle robber. Why does this double standard exist? Why is there such animosity towards women? I really think it has to do with whos losing ground in this whole thing. When you look at news articles in the online media referring to some new celebrity whos going out with a younger man, you get a lot of really unpleasant aggressive comments from men because theyre the ones who are going to be left out. Theyve had it their own way for so long; theyve always been able to play the field with women their own age or younger. For women, its been very restricting and socially unacceptable until fairly recently although I do think its been going on longer in a more secretive way for women to date younger men. And I dont mean to be racist about this, but it tends to be older white men that are upset. More and more women are acknowledging their sexuality which before they had to keep in a closed closet. And older white men dont like the kind of freedom that women have been gaining because they dont have so much power anymore. Unfortunately theyre the ones who tend to run the whole establishment and their views have been the predominant views. Women are becoming more powerful in more and more areas, including business and in their choice of partners. Men are going to have to accept the fact that theyre going to lose ground but that its going to be better for all of us in the end. What do you think younger men appreciate about older women? Older women, younger women thats all relative too. Ive got younger women signing up on ToyboyWarehouse who are 30 years old. Its the type of women they are. Theyre independent; theyve got great jobs; they arent looking for a man as a meal ticket because they can take care of themselves. Instead, theyre looking for a man to have a connection with. It could be a purely physical connection; it could be a mental and physical connection (which is obviously the best); but theyre not looking to be dependent on a man. I think that is what the men absolutely love. Older women tend not to have the ticking clock young women have who are looking for husband material. Older women tend to take the relationship as it comes and see how it develops. Most cougar dating websites treat women as if were simply sexual toys; they dont take the whole woman into account. Thats not the case with your website. What did you want to create in ToyboyWarehouse that you had not found on other existing sites? Ive had feedback from other women that confirmed my own bad experiences with online dating. I was 46 when tried it for the first time in the summer of 2006. On the mainstream sites I found that a woman over 40 would tend to get messages from rather boring older men. Id always dated younger men and I just wasnt interested in the type of men I was meeting. Although Id never done anything in the dating industry, I thought, well it cant be too difficult to create the kind of site that I would actually like to be on. The very name ToyboyWarehouse is humorous and witty, and thats an essential part of attraction. The idea was to be fun and playful its from a womans point of view. It evokes the image of a woman going around with a shopping cart and saying, That one looks nice on the shelf. Ill have that one. When the site went live in 2007 there was literally nothing out there for women in their late 30s or older who wanted something a little more exciting than a pipe-and-slippers man whose highlight of the week was probably watching his car in his drive. That was what was missing for me. Do you see any cultural differences in the way older woman/younger man relationships are perceived in the UK vs. the US? It seems that in the UK these women are seen as cheeky and playful, whereas in the US were much more judgmental and make moral assumptions about women who date younger men. I think there are two slightly different issues here. Theres the issue of the actual word cougar. My feeling is that its more acceptable in the US than the UK. We did a survey to see what women thought of the word whether theyd like to be labeled as that. And 95% said, No, it doesnt apply to us. We dont like that word. Possibly in the UK its more acceptable that a older woman should go out with a younger man. Every time a film star or pop star dates a younger man it puts the idea out there. In the US some might see the word cougar as positive because its a beautiful animal; they like the idea of it and they dont see it as a stereotyped label whereas in the UK we fight labels more and its not a badge of honor to be called a cougar its seen as really derogatory. Were going through a transition period. In the next generation it will be as normal for a woman to date a younger man as it always has been the other way around. Were fighting for equality in how were being referred to as well as acceptance that a women can express her own sexuality. Women are so critical of themselves when theyre younger. But as we get older, particularly once were into our 40s and 50s, we tend to become free of those former constraints. Wed like to see that freedom reflected in the partner were with. Yet it seems that at the same time women become more free and liberated within themselves, men seem to shut down. Youve absolutely hit the nail on the head. Young men dont close down but older men do. Ive heard from women who say that if they go out with a man their age, generally hes been through a marriage and hes got a lot of baggage and the kids and the awful ex-wife that he goes on about. Its not much fun for a woman to deal with all of that. Younger men dont tend to have that. Theyre much freer to appreciate a woman. We get a lot of divorcees on the site that have just come out of a 15-year marriage. Maybe their husband hasnt paid them much attention and they havent had sex for years and their self-esteem is at rock bottom; they think theyre not attractive. But then they get adoring emails from young men who say, Youre so beautiful, and suddenly they realize how attractive they really are. Its the most enormous ego boost. They begin dressing up again and then relationships start and suddenly its a whole new world for them. Your website understands what a woman past a certain age wants, and you emphasize intelligence, elegance, and wit. How is it that you get this when so many mainstream sites completely miss this? I think its because Im one of the very few site owners thats a woman. Most sites are run by corporations with all-male boards. There are only a couple of sites that I know of that are founded by women, and women know what other women want. All the marketing I do tends to be social media marketing aimed at women because weve never had problems getting men. There are three times as many men on the site as women. The more you move towards classy, intelligent, elegant, the more women will come. The more you move towards its just about sex the more you cut out a whole swath of women who wouldnt join that kind of site. You can be sexy and intelligent thats going to come through in a site but you cant just push it as a sex site, because that will put a lot of women off. Ive tried to make sure that ToyboyWarehouse is responsive to our UK members. Ive been good at listening to what they ask for. Id like to hear what women want in the US version of ToyboyWarehouse. The tagline in the States will be Where smart meets sexy and I think that encapsulates what its really all about.

The World Trade Organisation Essay Example | Topics and Well Written Essays - 4500 words

The World Trade Organisation - Essay Example Considering the on-going trading between developed and developing countries, WTO is often accused of benefiting richer nations to the detriment of poorer ones. For this study, the advantages and disadvantages of joining the WTO will be discussed. Based on the evidences gathered during the research process, critical analysis will be applied in the study. Prior to conclusion, recommended ways in which the WTO could be transformed positively in terms of being able to help developing nations will be tackled. For the conclusion part, whether or not the WTO is benefiting richer nations to the detriment of the poorer ones will be answered as part of the conclusion. Thesis Statement â€Å"The truth behind the accusation that the WTO is benefiting richer nations to the detriment of the poorer ones† Advantages and Disadvantages of Joining the WTO Advantages Increases the Overall Economic Activities in Developing Countries WTO offers a better business opportunity on the part of developing countries. A good example is the case of China which signed the joining contract with WTO back in 2001. (Klapper, 2008; Mastel, 2001) Prior to China’s active participation in the world market, the country was considered one of the most underdeveloped countries due to lack of infrastructure, technology, and technical skills that could enable them to compete with developed countries. (Chow, 2006) Because of the huge market in China and cheaper labor costs, developed countries like the U.S., Canada and Europe among others began establishing their manufacturing companies in China.

Toyota Case Study Essay Example | Topics and Well Written Essays - 1750 words

Toyota Case Study - Essay Example Toyota Auris – The Auris represents the second model of energy saving vehicle to be introduced to the UK market by Toyota. Like its predecessor, the Toyota Prius the car makes use of hybrid engine technology to deliver a vehicle with low running costs and other financial benefits such as low tax duties. However, the marketing mix and target audience for the Auris model are slightly different to that of the Prius. Where the Toyota Prius clearly targeted the practical family market, the Auris is a smaller vehicle and targets the compact car market. Despite the fact that the car is a smaller offering than the Toyota Prius, the vehicle is still aimed at the premium end of the segment with models still costing in excess of ?20,000 at the entry level. Like Prius the car targets those who are either environmentally conscious or who are looking for long term low cost motoring. One of the key selling features of the model is the low fuel consumption with a reported MPG of 74.3. When bo th of Toyota’s offerings in the energy saving vehicle market within the UK are considered, the message may ultimately be seen as a similar one. Both cars target those who are environmentally conscious or who are looking for low cost motoring in the long term. However, high initial costs and premium based pricing strategy (Brassington and Pettitt, 2006) ensure that Toyota has maintained its reputation as a supplier of high value premium cars in the UK market. The following tools give a situation analysis with regards to the external environment which may affect the performance of Toyota’s energy saving vehicles in the UK. PESTLE Analysis Political On the whole political changes have been... This essay stresses that despite Toyota’s premium based pricing strategy, the researcher considers that economic performance is likely to worsen in the coming years which may see a greater level of growth in the budget sector. As such, it is recommended that Toyota in the coming years adapt its pricing strategy to one based around a cost leadership model in relation to the environmentally friendly car sector. Here the company should take advantage of the falling costs of technology in its existing models to assist the development of a budget range of cars using exiting hybrid technology. This may give Toyota a significant cost based advantage in comparison to other companies who are still in the expensive R&D stage of the development of energy saving vehicles. This paper makes a conclusion that one of the major advantages seen in the marketing of the Toyota Prius has been the high level of association between the product and role models within society such as Hollywood celebrities. However, as yet Toyota has yet to make official use of such marketing techniques. As such, one recommendation of the report is that Toyota should adapt the promotional element of the marketing mix to make use of celebrity endorsements and other associations which may help to lift sales of both existing and new models. Here the researcher recommends that such changes to the promotional element of the marketing mix should be linked to a web marketing strategy including the use of viral methods and online social networks.

Affirmative action debate pt2 Thesis Example | Topics and Well Written Essays - 500 words

Affirmative action debate pt2 - Thesis Example The enforcement of affirmative action in admission into universities and higher education for those minority groups in the community will act to motivate those oppressed by the discrimination to join in the campaign for its implementation and to work even harder in school. Children of immigrant parents and children from poor families will benefit from the affirmative action. Awareness creation campaigns can be carried out through the media and at the local government level to ensure that the minority groups understand how they can benefit from the action and can therefore support the debate of implementing this action in all institutions of higher education. There has been existing stereotypes that only whites are high achievers and the elites of the US society. This has been majorly because the other races have not been having equal access to higher education equally as the white people. If affirmative action is enforced therefore, this will soon change and the stereotypes will be abolished. One way of ensuring this is by having the stereotyped races sign petitions for the implementation of this policy. If the signatures are more, the policy can be passed to be a law for all states and all institutions of higher learning. In most employment sectors (especially the prestigious jobs), there is domination by certain genders only and the other minority gender (mostly women) are crowded in lesser positions of authority. This has been the case because fewer women have been accessing certain causes in universities and colleges which may lead them to authority positions in the job market. Most women are concentrated in art courses, home economics and secretarial courses, whereas men are in the managerial and science courses. If affirmative action is present in admission into these institutions, there can be an equal number of men and women in certain professionals hence reducing the discrimination and

Phar-Mor Fraud Essay Example for Free

Phar-Mor Fraud Essay Phar-Mor, Inc was a thriving discount grocery store in the late 1980’s. Phar-Mor was moving product quickly but profit margins were not significant enough to pay the bills. By the early 1990’s, Phar-Mor declared bankruptcy due to fraudulent financial reporting and misappropriation of assets, making it one of the largest frauds in U.S. history. Below, we will use auditing standard AU 316.85 Appendix A in conjunction with the video â€Å"How to Steal $500 million† to analyze how incentives/pressures, opportunities, and attitudes/rationalizations allowed for fraud to start and continue at Phar-Mor. Incentives/Pressures Annual reoccurring losses due to small margins put pressure on the CFO and controller to divide the overall loss incurred by Phar-Mor upon each of the individual stores, making the dollar amount of loss per store appear much less material than the millions actually incurred. Phar-Mor’s threat of facing bankruptcy was an incentive for the president, CFO, accounting manager and controller to find ways to â€Å"cook the books†, such as overstating the price of inventory. Each character involved had significant incentive and felt a lot of pressure to allow the fraud to continue. At one part in the documentary, the controller for Phar-Mor even stated that he, â€Å"feared physical harm,† should he not go along with the fraud. It was the president, who was the one who initially decided not to post the losses, but told his CFO and controller to hide the company’s losses in a separate subledger while continuing to tell the CEO and board members that the company was in good financial standing. The president felt significant pressure as the business model was his, and the simple notion of pride can sometimes propel people to do the wrong thing. Appendix A.2 of AU 316 lists several factors that incentivize and pressure employees into committing fraud. It states that if â€Å"Financial stability or profitability is threatened by economic, industry, or entity operating conditions,† one may be more inclined to perpetrate fraud. Obviously, all those involved realized that Phar-Mor would not be able to remain in business should they report the losses. In an industry as highly competitive as the discount grocery/retail business, declining margins are a death sentence. Appendix A.2 also states that if â€Å"Excessive pressure exists for management to meet the requirements or expectations of third parties,† there will be more incentive to purposely misstate transactions/reports. In the case with Phar-Mor, management not only felt pressure from an upcoming IPO (which will be analyzed in the subsequent paragraph), but also from vendors who sold products at Phar-Mor. If the vendors knew that Phar-Mor was experiencing losses too big to recoup, they would pull their line from Phar-Mor locations and that would spell the end to Phar-Mor. Another incentive/pressure described in Appendix A.2 states that the company may be committing fraud if â€Å"Information available indicates that management or the board of directors’ personal financial situation is threatened by the entity’s financial performance.† In the midst of the substantial misstatements that were being done by Phar-Mor management, the company was preparing an IPO, from which upper-management, namely the president and CEO, were set to make millions. This was a strong incentive to allow the fraud to continue. Most associated with the fraud never meant to start it, but they never did anything to stop it until they were about to get caught. Once they started following orders from the president, they were under increased pressure to continue covering up the fraud or risk being harmed, financially or physically. Personal financial obligations of those involved in the fraud allowed for them to justify the misappropriation of assets. Opportunities When the CFO informed the president that Phar-Mor was in the red, Phar-Mor’s president knew of ways to fraudulently report the losses on the financial statements and misappropriate the assets. A trusting board of directors and no internal audit committee allowed fraudulent financial statements to be reported for many years. The organizational structure of Phar-Mor was ineffective and lacked many control activities including: segregation of duties, authorization, documentary and IT controls. As a result, Phar-Mor’s president had a stronghold on certain upper level management and executives which gave him the opportunity to control the fraud and hide it from other members of the organization and supposedly Phar-Mor’s auditors, Coopers and Lybrand LLP. Phar-Mor was a large grocery story and had thousands of inventory items on hand at each store which processed significant amounts of cash each day. The organizational structure of Phar-Mor allowed for inadequate and fraudulent recording keeping of assets as well as authorization and approval of purchasing transactions. Phar-Mor’s IT system of event logs was not robust enough to see which transactions had been modified, deleted or created, which allowed Phar-Mor to overstate the value of inventory. Appendix A.2 also lists several factors that could provide opportunities for management/employees to commit fraud. One factor that could lead to fraud is if, â€Å"There is ineffective monitoring of management as a result of: domination of management by a single person or small group without compensating controls.† The auditors should have taken notice of the lack of controls and segregation of duties with respect to Phar-Mor’s president. He had far too much control and was able to perform his duties without any internal controls to limit his ability to affect the financial statements. The Appendix also states that fraud opportunities could arise if â€Å"Internal controls components are deficient as a result of: inadequate monitoring of controls.† Obviously in the case of Phar-Mor, the internal controls were deficient. The monitoring of controls was woefully inadequate which allowed for the president and others to continue perpetrating the fraud for years. One of the reasons that Phar-Mor was able to commit such a substantial amount of fraud for as long as it did was its business model was highly unique and perhaps not well understood. The more â€Å"complex† a company is, and the harder it is to understand, the easier it will be for said company to commit fraud. The CFO, accounting manager, and controller were all presented with â€Å"opportunities† to perpetrate the fraud, simply due to the fact that the president himself instructed them to misstate the financial statements, or simply â€Å"go along with it.† However, it was the lack of internal controls that provided the opportunity for the president to initiate the fraud in the first place. Attitudes/Rationalizations As noted in Appendix A of AU 316, the â€Å"risk factors reflective of attitudes/rationalizations by board members, management, or employees, that allow them to engage in and/or justify fraudulent financial reporting, may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence of such information should consider it in identifying the risks of material misstatement arising from fraudulent financial reporting.† It would be hard for any auditor to identify any members of management or employees who may be rationalizing their involvement in an act of fraud. As stated in the video, Phar-Mor’s external auditors said their job is to be a watch dog, not a bloodhound, in reference to finding misstatements in the reported assets or financial statements. However, the documentary was able to shed light on the many different rationalizations made by those involved with the fraud at Phar-Mor. Phar-Mor’s president and those associated with the fraud made plenty of rationalizations to continue justifying material misstatements on the financial statements and misappropriating company assets. When employees make rationalizations related to committing fraud, an auditor will have a hard time detecting the fraud because the employee will do everything in their power not to get caught. In Phar-Mor’s case, when a group of employees with so much power and authority in the company collaborate to commit fraud, an auditor will have an even lower chance of detecting the fraud At the onset of the fraud it was initially rationalized by those involved because according to them, they were just â€Å"buying time† and eventually they would be able to improve efficiency and all would be well. Also, while the first misstatements made by the president/CFO were illegal, they were initially made on an internal document, so Phar-Mor was in essence only, â€Å"lying to its owners†. As time went on, several of those involved still felt that there were ways to fix the problem, but eventually it got to the point where most realized that it was a lost cause. Conclusion The president of Phar-Mor instilled a very negative â€Å"tone at the top† which trickled down to his direct reports. His attitude and disregard for internal controls by continually overriding transactions scared the employees involved with the fraud. Most importantly, he never wanted to correct the overridden controls, digging the fraud hole bigger and bigger every year. Even when he knew Phar-Mor was in financial trouble he continued to use company money to fund his personal investments such as LPGA events and the World Basketball League. The president’s lavish lifestyle created an illusion to investors, creditors, and customers that Phar-Mor was doing well financially. He bullied suppliers into giving him a certain amount of product for a lower price per unit, as well as large sums of money in order not to sell a certain competitors products. He would then misstate the actual price of inventory by increasing the cost and use the difference, plus the extra money given by suppliers, to pay expenses. The documentary makes the point that our society likes that our entrepreneurs are inherent risk takers. However, there is a fine line between an aggressive, calculated risk taker and an irresponsible gambler. It is incumbent upon an auditor to determine whether individuals in management positions have crossed that line in order to fully assess the fraud risk associated with a company. In the case of Phar-Mor we fully opine that the company’s president acted irresponsibly and crossed the line with regards to legality and risk. We also believe that it was incumbent upon the CEO, CFO, account manager, and controller to correct any misstatements and put an end to any fraudulent/illegal activity as soon as they became aware the fraud was occurring. An auditor’s consideration of fraudulent financial reporting and misappropriation of assets happens throughout every audit. Using the three risk factors stated above (incentives/pressures, opportunities, and attitudes/rationalizations), an auditor will assess the risk for each job accordingly. The auditors of Cooper and Lybrand LLP did not do a thorough job in assessing the amount of risk Phar-Mor’s financial statements were materially misstated or assets were misappropriated. Using horizontal and vertical analyses, the auditors should have modified their planning and audit procedures to further investigate large increases in certain accounts which could have detected fraudulent transactions much sooner.