Waiters and Wheels Essay Example

Servers and Wheels Essay Example Servers and Wheels Essay Servers and Wheels Essay BANGALORE MANAGEMENT ACADEMY .Assignment On WAITER ON WHEELS Submitted by: Ivneet Singh(081301221 ) Table of Contents Sr. No| Topic| Pg. No| 1. | Abstract | 3| 2. | Introduction| 4| 3. | Analysis of current system| 4| 4. | Solutions for problems| 5| 5. | Feasibility study| 5| 6. | Feasibility report| 6| 7. | Operational practicality PIECES Framework| 7| 8. | Schedule Feasibility | 8| 9. | Economic Feasibility| 9| 10. | Stages of SSADM| 10| 11. | Detail business specification| 11| 12. | Flowchart| 12| 13. | Context Level Diagram| 13| 14. | Data Flow Diagram| 14| 15. ER-Diagram| 16| 16. | Physical Design | 17| 17. | Individual reports| 24| Abstract The principle goal of the task is to distinguish the diverse structure of exercises related with strategies and portray how the procedures are utilized together to build up a framework. The undertaking incorporates the standard procedure to build up the framework and reporting of venture also. The technique chose by our group is SSADM which represents organized framework investigation and plan. The chose system has been plainly supported and contrasted with other related philosophy. All the compulsory necessity and particular for making the framework configuration are clarified quickly. Physical and legitimate plans are mapped precisely having clear and nitty gritty documentation of planning stage. To finish this venture in viable manner . had contributed their best with the goal that all rules can be secured proficiently. Anybody can see effectively as there is a decent order on language through the entire documentation of venture. Presentation They were two understudies Sue Tom Bickford concentrating in school who additionally filled in as low maintenance work in a café and consistently imagined to open their own eatery. Their underlying venture was consistently far off so they saw numerous eateries that offer home conveyance administration . They got a thought of opening their own eatery without high venture . This thought rung a bell in the wake of meeting numerous individuals who needed home conveyance administration with their total food determination. By this, they opened a café â€Å"Waiter on Wheels† in 1997. This eatery gives food conveyance to the clients by social affair the dinners structure various eateries and giving under one rooftop. Clients preferred this administration without a doubt and their business server on wheels was expanding step by step. As there was increment in the quantity of clients and their requests they began confronting a few issues to maintain their business viably. Examination of current framework Now we will break down the current arrangement of server on wheels. Client considers server on wheels to put in the request, server on wheels will at that point educate to related eateries and to driver to take the conveyance structure the eatery and spot it to the ideal client address. The driver picks the request structure eateries and conveys to the client and returns to server on wheels. Issues looked in existing framework * Limited client contribution Inadequate assets necessity * Business prerequisite have changed among beginning and redemption * Absence of CASE support for investigation and plan * Low degree of association of clients was because of need on possession and confirmation of the framework * Inadequate strategies * Inadequate planning and instruments * No refreshing of database the executives fra mework Solutions for the current issues: The main answer for the issue is to adjust the automated client service framework to help their business activities which will assist them with the exact and quicker figurings to create * End of day store slip Weekly report of cafés * Sales report according to their craving I. e. week by week or month to month * Able to record arranges viably and educating end client effectively * Inform drivers and eateries at a tick of catch. * Increase conveyance execution by stream of information in a proficient manner Feasibility study Feasibility is characterized as the reasonability of undertaking attainability doesn't take care of any issue yet it gives an extent of taking care of an issue. The point of our possibility report is to discover the issue of the current framework in servers on haggles the end clients necessities. Authenticity of task To choose whether the points expressed in the venture are practical inside the given imperatives. Extent of enhancements In current framework there are loads of issue with recording request, creating day and week by week deals report which prompts irregularity in conveying the dinners requested on schedule and running the eatery. We are building up a framework which will help sifting through such issues viably and productively. Authority help We are building up an easy to understand framework so no specialization is equired to work the framework, even an individual with tad information in PCs will have the option to work it. Rule work zone To decide if the standard work zones identifying with the points expressed in the venture grant arranging of full examination including the undertaking groups divisions and application included. Achievability report Our plausibility report comprises of: * Technical attainability * Operational possibility * Schedule possibility * Economic possibility Technical Feasibility: Technical plausibility address three significant issues * Is the proposed framework innovation is reasonable Does the association at present have the fundamental innovation * Does the association have the important specialized skill * And on the off chance that the innovation is absent, at that point is it moderate by the association Generally, the innovation for the any characterized arrangement is accessible. The inquiry which ought to be considered is whether that innovation is sufficiently experienced to be handily applied to the issue. A few firms like to utilize most recent innovation, yet the vast majority of the organizations lean toward a develop and demonstrated innovation . A develop innovation has a bigger client base for getting guidance concerning issues and enhancements. Accepting that the solution’s innovation is pragmatic, the subsequent stage is to decide if it is accessible in the association has the ability to utilize it? On the off chance that the response to nay of the above inquiries is no, at that point the chance of getting it from outside ought to be thought of. On the off chance that it is accessible outside, yet is excessively exorbitant for the association to buy it, at that point the elective that requires the innovation isn't pragmatic and is actually infeasible. Operational attainability: In operational possibility study quantifies the criticalness of the issue or the agreeableness of an answer . There are two parts of operational plausibility which ought to be thought of. * Is the difficult worth explaining, or will the answer for the difficult work? * What do the end clients, and the administration feels about the issue? This practicality was conveyed to find the solution to the inquiry whether the framework will be utilized and executed whenever created. Would there be any opposition from its clients. PIECES FRAMEWORK * Performance: Receiving client request till conveying Order. Data: How the data is passed from WOW †Driver Restaurants * Economy: It is cost advantageous * Control: Installing secret phrase, firewall and antivirus , so that there is no unapproved get to * Efficiency: System is time productive and powerful, giving the data on single tick * Services: System will offer attractive and dependable assistance to client and en d clients Schedule Feasibility: Schedule practicality is a breaking down the ideal opportunity for an undertaking to be finished. The timetable plausibility comprises of: Work Load Matrix Tasks| Ivneet| Identifying the current system| * | Analysis of current system| * | * | Problems in existing system| | * | * | Feasibility report| | * | * | Work load matrix| * | Gantt chart| | * | Operational feasibility| | * | Selection of methodology| * | * | * | * | Justification | * | Investigation techniques| | * | Logical design| * | * | Physical design| | * | * | Conclusion | * | Economic achievability The financial possibility underlies the entire framework advancement exertion. We accept the Economic attainability to investigate the expense of the undertaking so as to know whether it merits spending to build up the framework. The framework that we are going to configuration is adaptable and more affordable which will give prompt access to records that are just intermittently refreshed. Cost †advantage examination This to break down, The expense to build up the framework Which incorporates labor costs, and the innovation used to assemble the framework and so on. The business cost If the framework is grown then what will be its support costs? Choosing the technique In this we need to choose the system for our undertaking I. e. Server on Wheels client assistance framework. Fundamentally there are two kinds of approach utilized for the activities Structured System Analysis and Design Methodology and Object Oriented Methodology. We have picked Structured System Analysis and Design Methodology (SSADM) Reasons for choosing this procedure It gives quantifiable, reviewable and perceptible item particular. Toward the end, the procedure draws on more framework work force assets just as client contribution. It expands association and correspondence among framework and clients. It likewise permits distribution of easier undertakings to junior work force which mean every single . part is similarly dispersed among assignments. An incredible effect of this strategy is that the absolute time and cost are enormously decreased, if framework created by this technique is executed in the association. Stages that ought to be followed SSADM * Analysis of the current framework * Detailed business determination * Logical information plan * Logical procedure structure * Physical structure. Nitty gritty business determination Client considers server on wheels to put in the request, Waiter on wheels at that point educates to the related cafés for the request. Waite

Analysis of Biblical Perspective Essay Example | Topics and Well Written Essays - 1500 words

Examination of Biblical Perspective - Essay Example At the point when we attempt to help other people for our own enthusiastic satisfaction, the significance of adoration is lost. Then again, we need to help other people without the huge control over them and ensure that our assistance is done the manner in which they need it, on their own terms. Naturally, such demonstrations of adoration are adept to bring about close to home misfortunes to the parental figure however one can be guaranteed that they merit the difficulty as long as they are done as an outflow of affection to God. The ideal model for genuine romance to God is set by righteous figures like Mother Teresa, who relinquished their own solaces and bliss for giving a good life to numerous amazingly poor and debilitated individuals who had nobody to take care of them. At the point when I consider being a parental figure, I want to endeavor towards such a degree of benevolent love for other people, regardless of whether I start it from basic demonstrations of consideration in day by day life. Aside from being watchful to the necessities of people and society by and large, I might likewise want to make a settlement with God through various such significant little demonstrations of affection that would fall into a particular example. Be that as it may, I might likewise want to keep my work towards that as an issue among me and God, which needs steady self-reflection and devoted correspondence with God. 2. The section from Matthew 8:28-32 arrangements with the recuperating of two evil spirit had men. It portrays how Jesus showed up with his pupils at Gadarenes where the two had men originating from the burial places met him. They are depicted as so brutal that nobody could go through that way. They experienced Jesus brutally, tending to him as â€Å"son of God† and asking him: â€Å"Have you come here to torment us before the delegated time?† The spirits mentioned him to send them to a crowd of pigs raising close by, and Jesus does precisely the equivalent. The pigs surged down the lofty bank down the lake and they die, whereof the individuals who were tending them hurried to the town to advise others regarding this.â â

Jane Eyre by Charlotte Brontë | Analysis

Jane Eyre by Charlotte Brontã « | Analysis Charlotte Bronte was conceived at Thornton, Yorkshire, in 1816, the third offspring of Patrick Bronte and Maria Branwell. Mrs Bronte kicked the bucket in 1821 and Charlotte, her four sisters, Maria, Elizabeth, Emily and Anne, and her sibling Branwell were left under the consideration of their auntie, Elizabeth Branwell. In 1824 Charlotte went to a school for little girls of the church with Maria, Elizabeth and Emily. Maria and Elizabeth passed on around the same time and Charlotte credited their demises to the evil administration of the school. Her encounters there are fictionalized in the Lowood area of Jane Eyre. From 1831 to 1832, Charlotte was at Miss Woolers school at Roehead, where she returned as an educator in 1835, staying there for a long time. She composed three different books, Shirley (1849), Villette (1853) and The Professor (1857). She was then hitched to her dads minister, Arthur Bell Nicholls, however lamentably passed on in 1854.(Berg 4) Jane Eyre, her previously distributed novel, has been called female as a result of the sentimentalism and profoundly felt feelings of the courageous woman storyteller. The story is basically about a young lady, who will not be set in the customary female position, who can't help contradicting her bosses, who goes to bat for her privileges, who adventures imaginative considerations. Anyway more critically, Bronte sets Jane as the storyteller to remark on the job of ladies in the general public and the more prominent imperative experienced by them. The ladylike feelings are regularly found in Jane Eyre herself just as in Rochester, which recommends that they have these suffering human characteristics of these feelings. (Waller) In Jane Eyre, Bronte picks the specific perspective to suit her subject the main individual portrayal. The story is told altogether through the eyes of Jane Eyre. This strategy empowers Bronte to carry certain occasions to the peruser with a power that includes the crowd in the interests, sentiments, and musings of the courageous woman. (McFadden-Geber 1095) All through the novel Jane Eyre, Jane is utilized as a portrayal of a cutting edge lady from today. Jane does numerous things which ladies of her time don't do. She begins perusing and composing as a young lady. This is a capacity that most ladies at the time may not have all through their whole lives. The most compelling motivation why Jane is a cutting edge lady is on the grounds that she assumes control over issues. She is in finished control of her life and fate, while most ladies of that time were totally subject to their spouses for everything. Jane Eyre speaks to Charlotte Bronte s thought of a cutting edge lady since she can peruse, compose, and she is autonomous. Jane begins perusing and composing as a young lady in the Reeds house. Jane asked Bessie to bring Gullivers Travels from the library, which Jane scrutinized with amuse. (28) A model that shows Jane can compose is the point at which she composes an ad that states she is a tutor who needs work at Thornfield. With most punctual day, I was up: I had my commercial composed, encased, and coordinated before the ringer rang to energize the school㠢â‚ ¬Ã¢ ¦nearer to my own age. (89) At long last, Charlotte Bronte shows that Jane speaks to a cutting edge lady since she is free. In contrast to other ladies, she doesn't rely upon a man to give safe house and food to her since she is a cutting edge working lady. In the Victorian time frames, it is practically difficult to locate a working lady like Jane who gets by all alone in a male overwhelmed society. In Thornfield, after Jane finds that Rochester has a spouse, she advises herself that she is an autonomous, current lady and that she doesn't need to remain. In this manner, she won't become Rochesters fancy woman and leaves Thornfield. I were so far to overlook myself and all the instructing that had ever been ingrained, into me, as under any affection, with any support, through any impulse to turn into the replacement of these poor young ladies, he would one day respect me with a similar inclination which now in his brain despoiled their memory. I didn't offer articulation to this conviction: it was insufficient to feel it. (350) Jane doesn't prefer to follow the customary method of getting things done. She decides to carry on with her life her way, not the path ladies of her time generally accomplish for she won't respect Rochesters energy. (355) More critically, she follows her own way and doesn't let Victorian conventions prevent her from being an advanced lady. All through the novel, Jane is being both the hero and the legend and is engaged with a natural Romantic dualism the restriction among feeling and judgment, or, can likewise communicated, among enthusiasm and reason. (Pursue 53) During the eighteenth century, the Victorians have set extraordinary confidence in real appearance. To the Victorians, a face and figure can uncover the internal contemplations and feelings of the person as solid as attire shows an individual occupation. In this way, a legend or champions excellence is known as the most significant part of their character among Victorian books. (Gaskell 107) In the novel, Jane Eyre has all the earmarks of being pretty much nothing, so pale with highlights so sporadic thus checked. (351) Unlike her sisters works, Charlotte Bronte purposely makes a wannabe like figure, Jane Eyre and has revealed to her sisters that they were ethically off-base in making their courageous women excellent. (Pursue 52) However, they answer that it is difficult to make a champion intriguing on some other terms. Her answer is a heroin as plain and as little as myself, who will be as fascinating as any of yours. (Gaskell 236) In Jane Eyre, Bronte dismisses the perfect Victorian magnificence and structures inquiries in perusers mind asking, for what reason was Janes conventionality so remarkable? (Gaskell 89) Things that are viewed as most alluring are Janes Quakerish dark dresses and her hair, which is brushed behind ears in its effortlessness. Jane is a character whose inside self really outperforms the outside in magnificence. With an average Victorian fixation for physical appearance, Jane gives numerous depictions of herself. She is frequently excruciating mindful of the inadequacies of her physical appearance in the soonest parts of her life account, saying that she is the unusual little figure there . . . with a white face and arms specking the gloom㠢â‚ ¬Ã¢ ¦ (21) The significance of female excellence is pleasantly summarized by Miss Abbot, a hireling at Gateshead, If she were a decent, pretty youngster, one may humane her hopelessness; yet one truly can't like such a little amphibian as, that (34). As a grown-up, Jane is fairly surrendered to her conventionality yet she is as yet enlivened by the perfect Victorian excellence by saying, I at any point wished to look as well as Possible, and to please as much as my need of magnificence would allow. I in some cases lamented that I was not handsomer: I once in a while wished to have blushing cheeks, a straight nose, and a little cherry mouth: I wanted to be tall, masterful, and finely created in figure; I felt it a mishap that I was nearly nothing, so pale, and had includes so sporadic and checked. (11) Rochesters darling, Blanche Ingram then again, is totally different of Jane. In spite of her beguiling looks, Blanche is the Man-pulverizing lady; as often as possible and normally introduced as attractive, yet their excellence has a particular quality . . . despite the fact that they for the most part display astonishing magnificence, it is extremely sudden manliness that portrays these ordinary kinds. (195) Although Ingram has outward charms, she isn't pleasant, in truth she is somewhat shallow and even insatiable. (Massey) Like Blanche Ingram, Berth Mason contends and stands out from Jane genuinely. In spite of the fact that Jane knows her just as a frantic, startling monster, Bertha is viewed as a serious wonder in her childhood. She is the gloat of Spanish Town for her excellence (343) and she has a tall, dull, and great figure. During that time, Berthas magnificence has blinded the youthful and na ve, Rochester. He is tricked by both Berthas and Ingrams alluring appearances. In this manner, it is no big surprise Rochester is attracted to his little, plain, straightforward tutor. The steady significance of Janes conventionality is prove in Rochesters unromantic engagement proposition. (Artisan) You poor and darken, and little and plain as you are I beg you to acknowledge me as a spouse. (286) Then, he needs the world to think Jane as excellent as he does, which is unimaginable. Jane will not think the equivalent by saying, No, no sir! Consider different subjects, and talk about different things, and in another strain. Dont address me as though I were a wonder; I am your plain Quakerish tutor. (291) However, Rochester powers his own supposition upon her by saying You are a wonder in my eyes; and a marvel soon after my deepest longing fragile and aeronautical. I will cause the world to recognize you a stunner as well. I will clothing my Jane in glossy silk and trim, and she will have roses in her hair; and I will cover the head I love best with an extremely valuable shroud. (291) Rochesters visual deficiency is a definitive image of the insignificance of physical magnificence. (Massey) His visual deficiency permits Jane and him to achieve a nearly neoplatonic relationship, in light of something far more noteworthy than outward magnificence. Jane is a plain marvel and Rochester is the comparatively oxymoronic respectable savage. (Artisan) Their relationship will without a doubt be a long one since it did not depend on outer appearances that will in the end blur. Genuine magnificence is in the eye of the gazer, is the lesson of Brontes story. She is effective in making an intriguing plain champion in light of her absence of magnificence, not in spite of it. The consistent utilization of fire symbolism and huge numbers of the analogies use in Charlotte Brontes Jane Eyre express two things which couldn't be communicated straightforwardly in the Victorian Period enthusiasm and sexuality. (Sng) Brontes composing is directed by the ethics of her general public, however her thoughts are most certainly not. Notwithstanding, Bronte realizes that on the off chance that she will expound on these two things straightforwardly, her book will most likely be dismissed. Along these lines, Bronte makes Jane. The brain research of energy has gotten one of the books most prevailing the

Information Technology Organizational Background

Question: Produce a report which assesses the strategies used to distinguish and address learning issues concerning hierarchical components, incorporating conforming to approaches on equivalent chances and factors to do with the intended interest group. Answer: Presentation With the development of associations and increment in rivalry, Human Resource Management has advanced as a basic business capacities. One of the goal of HR supervisors is to guarantee that a culture of authoritative learning and improvement could be set up. So as to build up a culture of learning and advancement, it is significant that association and HR directors should take the contributions from workers and different partners. In an authoritative setting, various representatives could have diverse adapting needs and it is significant that a learning domain ought to be made that could deliver to the requirements of various partners. The goal of this paper is to assess the techniques used to recognize and address learning issues regarding authoritative components, incorporating consenting to approaches on equivalent chances and factors to do with the intended interest group. As a piece of this report two learning mediations would be talked about that could improve the association ex ecution. A short hierarchical foundation can be examined as: Hierarchical foundation The association for this report is a little IT (Information Technology) organization based out in Sydney. The organization has a representative quality of 90 individuals. The organization was set up by Sam in 2012 and known as Weblogica. The organization gives IT administrations it different customers in Australia. The administrations incorporate site improvement, support, portable application advancement, and so forth. Lately, there has been an expansion in the interest with web based business and versatile trade. With an expansion sought after, the interest for programming engineers have likewise expanded and friends is battling to keep the ability ready. The wearing down rate has been high for the organization and it has additionally attempted to get the ability from outside because of significant expense. Sam understands that he should create procedures and approaches with the goal that representatives stay submitted and inspired to work for Weblogica. Meeting Organizational advancement needs Sam understands that workers are leaving the organization because of two fundamental reasons. One reason is the outside circumstances and the subsequent reasons is the absence of improvement in the association. There are not very many preparing and improvement programs for specialists and work culture isn't awesome. Specialists are relied upon to work 50 hours out of every week, as work pressure is high. Sam accepts that he has little authority over outside condition. In any case, he can deal with the inner components. The two instances of realizing needs that should be address by Sam can be examined as: Preparing and Development programs for workers with the goal that representative can learn develop and create in same association Concentrate on an adaptable authoritative culture with the goal that representatives can achieve a work life balance The intended interest group for both of these hierarchical learning are designs in the association that would work day and night to keep the ventures on target. These adapting needs have stimulated on the grounds that Weblogica has had the option to expand the business however it has not had the option to build its representative quality. Also, wearing down rate has been high and it implies that predetermined number of representatives needs to do a lot of work. It is significant for Sam to address these adapting needs right away. Weblogica is a little organization as they are lucky enough that market is developing. So as to have association develop alongside industry, Weblogica must concentrate on worker development and representative turn of events. It is significant that Sam ought to understand that its representatives are its greatest resources as organization would not have the option to satisfy any business except if it has gifted and submitted workers. The hierarchical exhibition could be practical just when it has steadfast representatives who are happy to stay appended with the firm. It can happen just when association likewise thinks about workers. It tends to be said that representatives ought to get a sentiment of self-belongingness while working for Weblogica. Any arrangement for association and worker learning brings extra venture and this arrangement would likewise have cost contemplations. Be that as it may, it is normal that Sam would have the option to get great profit for its venture as market is developing. In long haul, the focal point of association ought to be to make a network of training. It is a gathering of individuals who share a specialty as well as a profession.With this network of training, the current representatives would have the option to gain from the encounters of different workers. Approach The accompanying methodology and mediation methodologies would be utilized to meet hierarchical learning objectives: Break down: The initial step is examine other and huge organizations in same segment would be concentrated to do benchmarking. The benchmarking would help Weblogica to characterize the present state and target state. It would assist with doing the hole investigation. Structure: A preparation and learning plan would be intended for representatives. This preparation plan would be created dependent on the holes distinguished in the break down stage. Create: Employee criticism would be taken and preparing plan would be created. There could be a few changes in the preparation and advancement plans dependent on the input from representatives. Actualize: Weblogica is a little organization of 90 representatives, there would be one occurrence of usage. Out of 90 workers, 80 are engineers. These 80 workers would be separated into a gathering of 20 each. It would be an arbitrary gathering arrangement. Assess: Feedback from workers would assist with assessing. The assessment would likewise assist with planning future mediation plan. Recognizable proof of Learning and Development Needs Techniques Focal points/ Impediments Where generally valuable? Appropriateness for little group of 80 specialists Assessment Expertise Matrix Precise approach to comprehend preparing need. Various partners can contribute simultaneously Enormous associations which have different groups and gatherings Truly, it is reasonable. Nonetheless, better choices are accessible for little gathering size of 80 workers It could be utilized Meeting Powerful way however tedious Extremely little Team No, this choice isn't suggest for 80 individuals, as it would take parcel of time. It ought to be maintained a strategic distance from Gathering conversations Productive way Little Organization Indeed, it ought to be a favored choice It ought to be utilized Structuring learning intercessions Conceivable Learning Interventions Key Features and Methods Reasonableness for your intended interest group Assessment Electronic Coaching Proficient approach to arrive at huge gathering. An online preparing program for 30 hours Gathering size is little (80). It is appropriate yet not the best of strategy This could be utilized Study hall based preparing Intelligent and most helpful strategy however tedious. A teacher with 20 architects. Along these lines, a sum of 4 bunches The gathering size is little. This is the most reasonable technique, as representatives would get individual consideration. This ought to be utilized E-learning Self-learning material to concentrate on self-learning and development This is suggested for huge gathering size This ought to be stayed away from Assessment of learning intercessions Assessment model Depiction What is the model generally helpful for? Appropriateness Kirkpatrick Kirkpatrick's four levels are planned as a succession of approaches to assess preparing programs. Four levels: Reaction, Learning, Behavior and Results It is most broadly utilized in moderate size and huge associations where group size is greater and a conventional method to assess and criticism is required It could be utilized CIRO The CIRO way to deal with assess preparing sway is and another 4 level methodology which is initially evolved by Warr,Bird and Racham. It is one of a kind was to order assessment process. Four Levels: Context assessment, Input assessment, Reaction assessment, Outcome assessment It could be utilized in both enormous and little setting with both formal and casual hierarchical structure. It ought to be most appropriate for a little group size of 80 specialists. It would assist with checking the advancement and execution of workers It ought to be utilized End In view of the above conversation, the learning intercession that gives off an impression of being best for this situation is Classroom educating. Weblogica would orchestrate the preparation program for a little gathering of 80 workers. It is significant that this preparation ought to be progressively intuitive in nature and this would not be conceivable in an e-learning condition. In this manner, Weblogica should utilize the strategy where workers can communicate with one another and talk about their issues and proposals. Another strategy that could be utilized ought to be Web based training. This technique isn't tantamount to homeroom instructing however this is certainly better than e learning. With the study hall strategy, the gathering of 80 specialists would be separated into 4 clusters. Each gathering of 20 workers would have an educator. As a piece of instructional courses, Sam would likewise take the meeting for these representatives. Sam ought to likewise understand that pr eparation and advancement ought not be an onetime movement for Weblogica yet a constant action. References CIPD Research Report (2005) : High execution work works on: connecting methodology and abilities to execution results. Downloadable from: www.cipd.co.uk/hr-assets/inquire about/superior work-practices.aspx Fairhurst, P. (2009). Learning and advancement: points of view on the future . IES supposition www.employment-studies.co.uk/framework/documents/assets/records/op19.pdf CIPD Factsheet (2015) Learning and Development Strategy www.cipd.co.uk/hr-assets/

The Things They Carried Rhetorical Analysis Essay Essays

The Things They Carried Rhetorical Analysis Essay Essays The Things They Carried Rhetorical Analysis Essay Paper The Things They Carried Rhetorical Analysis Essay Paper Article Topic: The Things They Carried The Things They Carried Rhetorical Analysis Essay In The Things They Carried by Tim O’Brien, O’Brien utilizes many short stories to portray his involvement with Vietnam. The story that caught numerous parts of composing was â€Å"How to Tell a True War Story† on the grounds that it goes about as a manual for composing a genuine story. O’Brien utilizes a wide range of expository procedures, account strategies, and builds up a subject in this story to help build up his characters and story line. Tim O’Brien utilizes a few logical procedures in this story. A system that is effortlessly found in the story is symbolism. He utilizes a great deal of tangible subtleties to enable the peruser to recognize what it feels like in a specific circumstance. â€Å"Except for the giggling things were quiet,† (67) and â€Å"You hear stuff no one ought to ever hear,† (69) are a few statements that depicts the sounds the fighters are hearing. O’Brien utilizes sight as a major part for setting up the setting and depicting what the warriors saw. â€Å"A attractive child, truly. Sharp dim eyes, lean and limited waisted†¦Ã¢â‚¬ (67), â€Å"A profound pinkish red spilled out on the waterway, which moved with no sound†¦(68). Another logical system that O’Brien utilizes is theme. The theme that he utilizes is â€Å"†¦true war story†¦Ã¢â‚¬  He utilizes this expression all through the story to enable the peruser to see how to compose a story. â€Å"A genuine war story is rarely good. †(65). This statement is essentially saying that a genuine war story reveals to it how it will be; it doesn’t attempt to make things simpler for the peruser to process. â€Å"You can recount to a genuine war story in the event that it humiliates you. (65) This statement is stating on the off chance that you don’t need the hostile words or expressions, at that point you don’t need reality of the story. â€Å"In numerous cases a genuine war story can't be accepted. †(68) The last technique that O’Brien utilizes in this story is incongruity. There are numerous spots in this story when O’Brien’s thoughts repudiate themselves. At the point when Curt Lemon bites the dust, O’Brien depicts it as lovely. â€Å"†¦when he kicked the bucket it was practically excellent, the manner in which the daylight came around him and lifted him up†¦Ã¢â‚¬  (67) Most individuals wouldn’t partner passing with magnificence, particularly the way the Curt Lemon kicked the bucket. Somewhere else where he shows incongruity is in the start of the story he says that Curt Lemon kicked the bucket when he was playing a game with Rat Kiley yet later on, after he’s offered some guidance on the most proficient method to compose a genuine war story, he tells the peruser how Curt Lemon really passed on. This is unexpected on the grounds that he is offering guidance on the best way to compose a story yet he didn’t accept his own recommendation. The last spot of incongruity is when O’Brien says that this story was really a romantic tale. At the point when a great many people consider demise and war they consider pity and catastrophe. What's more, these war stories, as indicated by O’Brien, were romantic tales. Tim O’Brien utilizes two account strategies in â€Å"How to Tell a True War Story†. First he parts the story into three unique areas. The initial segment being Rat Kiley composing his letter to Curt Lemon’s sister about the relationship they had. The following area is depicting the right method of composing a â€Å"true war story†. Also, the latter is O’Brien thinking back on stories and his narrating procedures. O’Brien isolates the story into three distinct parts to give the peruser a case of a story that is â€Å"true†. The following area would about reality with regards to composing a genuine story and the last segment is his own appearance all in all circumstance. The other account method is that O’Brien retells certain occasions. He retells how Curt Lemon kicked the bucket, he retells Mitchell Sanders recounting to a story, and he retells how ladies respond when you disclose to them anecdotes about the war. Tim O’Brien retells stories and occasions to make his own story progressively reasonable. O’Brien gives the fundamental character his own name and naming the entirety of different fighters which makes it hard to name the book as reality or fiction. The topic of â€Å"How to Tell a True War Story† is that everything isn't what it appears. The fact of the matter is regularly revolting. At the point when the vast majority need to recount to an anecdote about war they will attempt to gloss over it so the peruser or audience will comprehend it better. Be that as it may, to genuinely comprehend something you have to get its full part. O’Brien gives numerous thoughts as to approaches to recount to whether a story is genuine yet a great many people don’t need to hear it or even comprehend. That is the reason a few narrators don’t tell every bit of relevant information when composing, to make their work all the more engaging. The genuine reason for stories is to relate reality of experience, not to make bogus feelings in their crowds. â€Å"How to Tell a True War Story† has viewpoints that help the story become more associate. O’Brien utilizes numerous logical methodologies like incongruity, symbolism, and themes that get the peruser thinking. Symbolism builds up the setting and the characters. Themes helped integrate the entire story, and incongruity carries a sudden curve to the story. He likewise retells occasions and parts the story into three areas. What's more, he uncovers the general topic of the story which is reality might be monstrous however it should be known.

A Week of Music

A Week of Music One of my best friends from high school, Pablo, and I share the exact same taste in music: classic rock, blues, and jazz, and thats pretty much it. We can talkâ€"or argueâ€"about music for hours upon hours. We have this unwritten pact (well, I guess its written now) which states that if one of us should stumble upon an awesome band performing live, he should call the other and put the phone on loudspeaker to spread the joy. Anyways, hes now a freshman at St. Edwards University, a small liberal arts school in Austin, Texas. As summer break ended and we all parted ways, I was extremely jealous of him. He gets to spend the next four years of his life walking distance away from the famous Sixth Street, the heart of live blues music in the United States. You run into all sorts of characters on this famed seedy strip. In my senior year of high school, I participated in a statewide health professions competition that took place in a hotel blocks away from Sixth. I had dinner with a group of friends and then we headed back to our rooms. As we crossed Sixth Street the angelic sounds of an acoustic slide guitar, a three piece drum set, and a heavy railroad bass line graced my ears. I bolted from the group and entered a building to see three guys hammering away at their instruments in the back corner of a dark and dirty establishment, the guitarist howling the blues like a baby fresh out of the womb. I stood there in awe for about an hour before curfew. Pablo can see this any night of the week. As I said before, I was seriously considering the University of Chicago. That city also has a thriving blues culture, although I think at this point its more about the history (Chess Records, anyone?) than actual live performances. Even Houston has a fair jazz scene, especially on Sunday afternoons. I thought I would be giving all this up by coming to Cambridge. Seriously, Cambridge? No musical reputation at all. Or at least word hasnt reached the south yet. But thanks to the concerted efforts of a few dedicated people, Ive been proven completely wrong. The first band I saw in Cambridge was the Peasants. I went with some of my Next House neighbors to Harvard Square on a Friday. On the way back we saw them covering some Beatles songs. They were really great, a good simple trio led by a fuzzy guitar and raspy vocals. The singer wore a denim bomber that said “This jacket kills fascists! Not surprisingly, he urged everyone to pick up fliers for an anti-war rally and some free peacenik bumper stickers. Exactly a week later, they were performing in the same spot! Theyre not some band of transients, either; if you look on their website theyve actually done some pretty major European tours. This second time I recognized a couple Stevie Ray Vaughan covers, and the rest was original material. So if youre ever in need of a good dose of classic rock on a Friday night, head over to the Harvard Square T Station; they seem to perform there pretty consistently. Right after I saw the Peasants perform the second time (Oct 17), I headed back to Kresge Auditorium where the Festival Jazz Ensemble was performing for Family Weekend. I just caught the tail-end of the MIT Wind Ensembles concert. A lot of the audience thinned out after MITWE left the stage, and let me tell you, they missed something spectacular. During the intermission between the two ensembles concerts, I met up with Ananth 12 in Kresges lobby where we talked about jazz for a bit. We sat together almost in the front row where we were treated to some of the best live jazz Ive ever heard in my life. Dylan 12 rocked the saxophone something fierce, and Jack M 10 was thumping at his upright bass like it owed him money. The entire ensemble created such a groove, it was impossible to sit still. There were stunning moments of individual talent, particularly from their drummer Jason “Buddy Rich. Frequently throughout the concert, Ananth and I would turn our heads and look at each other wit h the same dumbfounded, awestruck wide-mouthed expression. It was that good. The next concert was the following evening as part of the WMBR Live series. Every Saturday night the campus radio station brings in two or three bands to perform at the Coffeehouse in the Student Center. On the 18th were MITs own Supa Dupa, St. Mannequins on tour from New York, followed by the Terrordactyls, on tour from their base in Seattle (sadly I missed Supa Dupas set, but they will be performing at WMBR Live again soon). As Keri mentioned, St. Mannequins were enormously cute. One song was about a Tyrannosaurus Rex who played in the clouds. While one of the girls of the duo sang and played the guitar, the other drew a picture! It turned out that she was actually drawing on a shirt, so one lucky audience member got an awesome souvenir tossed like a wedding bouquet. The Terrordactyls played a really good set, too. Theyve done work with the artist who made most of the Juno soundtrack, to give you a feel for what they sound like. St. Mannequins were somewhat similar, as well. Toned down, acoustic indie rock. The following Thursday evening Jack the Bassist arranged for the jazz funk band Snarky Puppy, on tour from their home in Denton Texas, to give a free performance in the Hayden Librarys Killian Hall. They play a style of jazz completely different from the FJE. Its got lots of almost Floydian synthesizer effects, and its very heavy on the rhythm section. The electric bass frequently takes the lead role, and the combination of three drummers working together creates a crashing backdrop for the weaving melodies of the other instruments. Saxophone duels with trumpet on top of all this for a very layered and dense funk groove. Before I knew it, Saturday rolled around again. I was in MedLinks CPR training all day, so I missed Fred Fest, a joint venture between WMBR and the East Campus Concert Committee. Four bands performed live in the East Campus courtyard, but unfortunately I missed every one of them. On the plus side, the CPR training didnt prevent me from attending another installment of WMBR Live! This time the station brought in MITs own Fortran and Bostons up-and-coming bands Apple Betty and Drug Rug (dont worry, parents, their music was perfectly clean). I guess its hard to describe music Im not familiar with, but Fortran plays what sounds to me like shoegazer rock (edit: listen to the last minute of this stream for a good laugh). Its different from what Im used to, but still enjoyable. Apple Betty is an all-female trio that looks incredibly cute. I thought we were in for something similar to St. Mannequins, but their set was full of hard rocking punk songs. Half the audience were jumping up and dow n in an MIT version of a mosh pit. But it was the final act that totally stole the showâ€"Drug Rug. Their lineup includes a drummer, bassist, singer/guitarist, and a mandoliner. Uhh, mandolinist? A mandolin player. The lead singer is a petite girl who plays a guitar as big as she is, but she can really, I mean really belt out a tune. Theyre such a dynamic band, too. The mandolin player and guitarist would switch lead and rhythm roles on the fly within songs (their sounds really arent that different). Occasionally in the middle of a solo she would fall to her knees, close her eyes, and make a face of pure pleasure. Everything about the performance, from the passionate soulful vocals to the screeching blues/rock solos, was perfect. The radio station broadcast Drug Rugs performance live on the airwaves, and they keep a streaming archive of their shows that anyone with a media player can listen to. However, only station members have access to mp3s of the shows (I havent mentioned this b efore but Im a new DJ at WMBRmore on that later), so I downloaded the hour long file and used Audacity to split it into tracks. I used their MySpace and Amazon pages to name the songs as best I could, tagged them with track numbers, artist, and album information, whipped up a pseudo-Pie album cover, and uploaded a .zip of the performance to my MIT webspace. Now you too can experience the MIT blues scene! Just click here. Enjoy! The last one, “For the Rest of Your Life, is my favorite, and they almost werent going to play it. If you listen to the concert, youll hear the audience refuse to let Drug Rug leave the stage and demand to hear one last song. So who brings these artists to the Coffeehouse and Killian Hall? Its the WMBR management, headed by Ben 09 and Jack 10, two of the most awesome people Ive met so far. Theyre just regular students (and DJs), but they organize and promote concerts by some extraordinarily talented bands. Im sure its a great way to develop and hone leadership and management skills. The best part of these concerts is that they have all been 100% free. You can also snatch some cool swag like radio station temporary tattoos and stickers, and the WMBR Live series generally feature cookies and soft drinks. If youre keeping track there at home, thats eight bands in nine days. As you can see, theres a thriving music scene here at MIT, something had no idea about until I got here. Im not saying that its a deal maker or breaker, but I could definitely have used the information in making my decision. In any case, I know for sure that I can still make that speakerphone call to Pablo at least once a week.

Examining the principles of the net present value - Free Essay Example

In this essay I would be elaborating on the principles of the Net Present Value and its advantages. Also writing about Internal Rate of Returns and comparing the two methods and analyzing it. When making and investment with regards to capital fixed assets such as plant and equipment the decisions are important given the significance of the capital outlay involved. In this essay we will be talking about two of the main methods which involves discounted cash flow methods Net present value method ( NPV) Internal rate of return (IRR) However when it comes to these two methods the cash flow and the time value of money place a very important role Cash flow Cash flow is essentially the movement of money into and out of your business; its the cycle of cash inflows and cash outflows that determine your business solvency[1]when it comes to decision making you take into consideration the incremental cash flow ( cash flows that occurs directly as a consequence of taking on the project). This will depend on the prospect of the investment. Example Opportunity cost, Taxes, depreciation Time value of money Its the amount of interest receive for a given amount of money over the amount of time. Invest look for the best return that they could get in the fastest time as possible, therefore when making an investment this concept is very important, Net Present Value NPV is the method of discounting future streams of income using an expected rate of return to evaluate the current value of expected earnings. It calculates future value in todays money. NPV may be used to determine the current value of a business being offered for sale or capitalized.[2] NPV in project finance could be defined as the sum of present values (PVs) of cash flows expected from the project minus initial investment made. The formula for calculating NPV could be written as: frac{R_t}{(1+i)^{t}} Rt -net cash flow occurs at the end of each period 1 i Discount rate used to Discount the cash flow (DCF) t- Time period of the project There are two kinds of NPV Project NPV The cash flow used to calculate the NPV would be the future operational cash flows of the project less initial project capital costs Equity NPV The cash flow used to calculate the NPV would be the equity distributions minus initial equity investment However finance models are often presented in more detailed during construction period as opposed to during operations. For example we often find many project finance models have monthly calculations during construction and perhaps semi-annual / annual during operations. We might want to use XNPV instead of NPV, as returns the net present value for a schedule of cash flows that is not necessarily periodic. Discounted Factor in NPV A discounted cash flow (DCF) is the most fundamentally correct way of valuing an investment.[3] There are some basic information that should be needed for this valuating approach; Life of the Asset The Cash flow during the time period of the Asset The discount rate ( ex : the rate of interest) to apply to these cash flows to get the present value The rate used to discount future cash flows to their present values is an important variable when it comes to finance and calculating NPV, some of the important once are ;  Ãƒâ€¦Ã‚ ¸Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚  Weighted average cost of capital (WACC)  Ãƒâ€¦Ã‚ ¸Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚  Reinvestment rate  Ãƒâ€¦Ã‚ ¸Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚  Target rate of return WACC A calculation of a firms cost of capital in which each category of capital is proportionately Weighted[4], Common stock, bonds, preferred stock and other long term liabilities are included. When finding WACC as an increase in WACC notes a decrease in valuation and a higher risk. However some may say its appropriate use higher discount rates to adjust for risk of Riskier projects. The WACC equation  is the cost of each capital component  multiplied by its proportional weight and then summing[5] Weighted Average Cost Of Capital (WACC) Where: Re = cost of equity Rd = cost of debt E = market value of the firms equity D =  market value of the firms debt V = E + D E/V = percentage of financing that is equity D/V = percentage of financing that is debt Tc =  corporate tax rate a companys assets are financed by either debt or equity. WACC is the average of the costs of these financing sources, By taking a weighted average we can identify how much interest the company has to pay for every amount it finances. This is the overall required return on the firm as a whole and determines economic feasibility of an expansion opportunities and mergers. It is a good discount rate to use for cash flows with risk that is similar to that of the firm. Reinvestment rate This can be defined as the rate of investment from a firm on average, when analyzing projects in a capital constrained environment its more appropriate to use Reinvestment rate than WACC as the discounting rate. This is often calculated by considering the return on an alternative investment that can be made if the current project is not taken. Target Rate of Return A method of pricing that estimates the desired return on investment to be achieved from the fixed and working capital investment and includes that return in the price of a product/service[6]this is used my monopolists or market leader The general outcome of the NPV is without paying taxes the maximum amount that a firm could pay for the opportunity of keeping the investment without making a deficit. NPV = Present Value Benefits Present Value Cost This could be easily modelled in a one shot occurrence project, however when it comes to mutually exclusive projects with unequal lives the theory may have to be altered. Mutually exclusive projects with unequal lives When comparing two mutually exclusive alternatives with significant different lives, The Net Present Value does not give the correct answer, therefore adjustments to the model is important. First thing when dealing with projects of this nature we need to find out if the project can be repeated and if so we must take this into accounts when estimating the projects profitability. The example that I have taken is from Greg MacKinnon, Sobey School of Business, Saint Marys University. In his example he has two brands of the same machine where Brand A costs more but lasts longer than Brand B. Example: Machine A costs $10,000 and increases profits by $5000 per year. The machine lasts for six years (at which time it breaks down and is no longer usable). Machine B costs $5500 and increases profits by $5000 per year. This machine is expected to last for 3 years. Assume that the discount rate is 10%. 7 According to the above calculations Machine A has the best Net Present Value and therefore ideally the best option would be to choose machine A. If this project had no repetition and was a one shot deal Machine A would be the correct option, however machines have to be replaced due to wear and tear and depreciation. To overcome this matter and to make the best deal there are two methods to compare these alternatives Matching Cycles or Replacement Chain ( Common life) Approach This is method of comparing projects of unequal lives that assumes that each project can be repeated as many times as necessary to reach a common life span; the NPVs over this life span are then compared, and the project with the higher common life NPV is chosen. find a common multiple of the two life lengths use this as the total project length for both alternatives, where each alternative is repeated the necessary number of times calculate NPV for both over this common time frame and choose the best alternative[8] if we take the previous example of Machine A and B six years is a common multiple of its lives. For Machine A, NPVA=11776.31 over six years. For Machine B, the cash flows over six years are: Year: 0 1 2 3 4 5 6 -5500 5000 5000 5000 -5500 5000 5000 5000 these cash flows are equivalent to: Year: 0 1 2 3 4 5 6 6934.26 6934.26 9 With the comparisons made with the matching cycles method Machine B is better than Machine A. 2) Equivalent Annual Cost (EAC) or Uniform Annuity Series (UAS) A method which calculates the annual payments a project would provide if it were an annuity.[10]When comparing a project of unequal lives the one with the higher annuity rate should be chosen EAC and UAS are the same. One term (EAC) is used when referring to problems of minimizing costs and the other term (UAS) is used when referring to problems of maximizing returns.[11] We know that Net Present Value of Machine A is 11776.31 and it lasts for six years. Therefore we are setting this model for six years annuity. 12 What this means is that the amount that you will receive per annum through the investment of Machine A will be 2703.93. Similarly a three year annuity for Machine B 13 Both methods would give the same decision as to which Machine is the better option to choose. These methods are valid only if it is reasonable to assume that the machines will be replaced as they wear out and tear. Internal Rate of Return (IRR) IRR is the rate at which the project NPV equals 0. It also provides the expected return rate of the project, assuming certain conditions are met.[14]Higher the rate of return more the investment looks promising. If all other factors are equal when comparing a project since Internal Rate of Return is a rate of quantity it indicates the efficiency, quality or the yield of an investment this is contrast to the NPV where it looks at the value or magnitude of the company. There are three ways of determining a project using IRR Graphically Using table of annuity factors Trial Error ( the most common one) When calculating IRR the most important thing is that all details should be equivalent to one particular period Calculating IRR Using Tables of Annuity Example A company is investing in a new machine costing 104,320. The current annual cash flow of the company is 20,000 per year in operating cost over the machine life of 10years. What is the IRR of the project? To find this we need to get the factor of IRR, afterwards we check it using the annuity table to find out the percentage Factor of IRR = 5.216 = The factor of 5.216 corresponds to the rate of return of 14% Trial and Error Method Take a discount rate and check the NPV. If its a positive answer recalculate at a higher rate till you get a negative NPV and then interpolate the two rates. Comparisons of NPV and IRR When it comes to mutually exclusive projects using IRR would not be the best method because it could rank it incorrectly. IRR NPV Project A 24% 1540 Project B 18% 1730 According to IRR method you should choose Project A but Project B has a higher NPV. Calculating IRR is hard since it may involve solving of a polynomial. More often than not the Trial Error method is use for calculation. IRR believes internal Cash flows are reinvested at the same rate, therefore it should not be used to compare projects of different durations, NPV assumes more realistic that they are reinvested according do debt and equity. Projects with mixtures of positive and negative cash flows can result in multiple IRRs, therefore its hard to find out which one is right or wrong Despite the positivity of NPV, executives prefer IRR because of its easier to compare in percentages than in currencies.

Essay on The Pornography Debate - 809 Words

The Pornography Debate Pornography has been the topic of discussion in the court systems for years. Many would like to see legislation against it and software to filter it. The problem is its not that easy and making laws against it would pose a problem against the first amendment. There have many issues brought up on the grounds that it is demoralizing to women and is filth for the eyes of children. But, is pornography really that harmful? There are many reasons why the government is having trouble putting restrictions on pornography. As Cynthia Stark states in Social Theory and Practice, just because some find certain materials offensive is not a sufficient reason for restricting those materials. There has to be proper grounds†¦show more content†¦We also need to determine was is appropriate for children and why is it so dirty for the viewing of children that we need to use software to block it. The internet is free to roam by anyone and its not hard to stumble across websites that use mask web addresses to lure people into them. So how can we block these websites that are explicit for our kids to view? These pornographic sites are free to show whatever they want due to the free speech clause, so isnt the CIPA going against that? Another act that is in progress right now that the House of Representatives have recently reinstated is an act that outlaws virtual child pornography. This act would ban any computer images that were real child pornography and not digitally created images. The problem with this act as Texas Republican Lamar Smith says is that prosecutors would find it impossible to prove if the digital picture or movie was an actual photograph or a digitally made image on a scanner or computer. There is no way to tell and so the court system is just adding more problems to their list because it is such a touchy subject when regarding the Constitution. On the other hand, a lot of people think pornography is demoralizing to women, is filth and should be restricted from public display. There have been instances were women are sexually assaulted, beaten, abused and harassed on camera. There are also records of children that have been raped andShow MoreRelatedThe Debate On Virtual Child Pornography734 Words   |  3 PagesLindsay Hall Thinking and Doing Ethics Professor Wisniewski November December 8, 2015 Word count 849 Case 1(Ruggiero 173). We have the debate and Supreme Court ruling in 2002 that stated the ban on ‘virtual child pornography’ was unconstitutional, and in turn, The Federal Child Pornography Prevention Act was overturned. 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Throughout history, erotic work has progressed alongside society, and has climaxed, it seems, in the information age with almost unlimited access to any manner of pornographical work on the internet. In most forms, Pornography is legal within the United States, and is widely used despite its taboo nature. While statistics differ, it is likely that a majority of Americans have used p ornography, and the industry is undoubtedly enormousRead MoreFeminism and Pornography: Differing Views1221 Words   |  5 PagesThe pornography debate has been an issue within the feminist movement that has been pushed to the periphery in recent times. It is not as widely seen on the main stage of the feminist agenda and this may be because of a division in feminist thought with regards to pornography. Generally speaking, there are â€Å"pro-sex† feminists who believe that women have the right to do what they wish with their bodies and there are â€Å"pro-censorship† feminists who believe pornography is inherently degrading and violentRead MorePornography Does NOT Cause Violence Against Women1633 Words   |  7 PagesIntroduction Pornography is a controversial subject all around the world. Part of its appeal is its taboo nature. It has been argued that pornography is harmful. Porn is an underground market that is more or less legal but is it harmful? An article written by Diana E.H. Russell in â€Å"Dangerous Relationships: Pornography, Misogyny, and Rape† argues that it is. Diana E.H. Russell is a sociology professor. She has researched the issue and argues that pornography is profoundly harmful. ProfessorRead MoreDo Internet Service Providers Have a Responsibility to Regulate the Content That Is Available on the World Wide Web? 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However who is regulating this material, the website companies want to make the most revenue possible and are not going to alter what is placed on theRead More Art versus Pornography Essay889 Words   |  4 PagesArt versus Pornography   Ã‚  Ã‚  Ã‚  Ã‚   Her head rests on her left knee, with her hands clasped on her ankle.   Locks of hair are thrown about in an auburn blaze.   Her tight rosy lips are as red as her cheeks.   Her dark-blue eyes reveal a half-seductive, half-submissive look.   Her legs are in a subdued spread-eagle formation, leaving her crotch area quite visible.   Her white panties leave little to the imagination. 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Hustler is sort of the Mad magazine of written pornography which was started in the early 1970â€℠¢s. The interest for me was seeing how this movie depicts the sexual exploitation of women in the sex industry with a specific look at how the material devalues women. The movie starts out in 1952 with a young Larry Flynt along withRead MoreThe Sexual Content in Angela Carter ´S the Bloody Chamber1684 Words   |  7 PagesRobin Sheets, â€Å"Pornography Fairy Tales and Feminism† 642). The stories include a variation of classics fairytales such as â€Å"Bluebeard†, â€Å"Beauty and the Beast† and â€Å"Little Red Riding Hood† with sometimes more than one version of the same original tale, for example â€Å"Wolf-Alice† and â€Å"The Company of Wolves†. In re-writing these fairy tales Carter has given the new versions a specifically sexual content and focuses on the female protagonist, which as a result, has become the issue of much debate and criticism

About David Adjaye, African-Born World Architect

With an exterior siding of bronzed aluminum panels and an entry hall with more wood than the hold of a slave ship, the National Museum of African American History and Culture in Washington, D.C. may become David Adjayes most recognizable work. The Tanzania-born British architect creates transformative designs, from this national museum for the U.S. to an old rail station that is now the Nobel Peace Center in Oslo, Norway. Background Born:  September 22, 1966, Dar es Salaam, Tanzania, Africa Education and Professional Training: 1988-1990: Chassay Last, London, United Kingdome1990: Bachelor of Architecture with honors, London South Bank University1990-1991: David Chipperfield (UK) and Eduardo Souto de Moura (Portugal)1993: Masters in Architecture, Royal College of Art1994-2000: Partnership with William Russell as Adjaye Russell1999-2010: Visited every country in Africa to document African architecture2000-present: Adjaye Associates, Principal Significant Works 2002: Dirty House, London, UK2005: Idea Store, Whitechapel, London, UK2005: Nobel Peace Center, Oslo, Norway2007: Rivington Place, London, UK2007: Bernie Grant Arts Centre, London, UK2007: Museum of Contemporary Art, Denver, CO2008: Stephen Lawrence Centre, London, UK2010: Skolkovo Moscow School of Management, Moscow, Russia2012: Francis Gregory Library, Washington, D.C.2014: Sugar Hill (affordable housing), 898 St. Nicholas Avenue, Harlem, NYC2015: Aà ¯shti Foundation, Beirut, Lebanon2016: Smithsonian National Museum of African American History and Culture (NMAAHC), Washington, D.C. Furniture and Product Designs David Adjaye has a collection of side chairs, coffee tables, and textile patterns offered by Knoll Home Designs.  He also has a line of circular chairs on stainless steel tubular frames called Double Zero for Moroso. About David Adjaye, Architect Because Davids father was a government diplomat, the Adjaye family moved from Africa to the Middle East and finally settled in England when David was a young teenager. As a graduate student in London, the young Adjaye traveled from traditional Western architectural havens, like Italy and Greece, to Japan while learning about modern Eastern architecture. His world experience, including returning to Africa as an adult, informs his designs, which are not known for a particular style, but for a thoughtful representation embedded into individual projects. Another experience that has affected the work of David Adjaye is the disabling illness of his brother, Emmanuel. At a young age, the future architect was exposed to the dysfunctional designs of public institutions used by his family as they cared for a newly-paralyzed child. He has said many times that functional design is even more important than beauty. In December 2015, Adjaye Associates was asked to submit a proposal for the Obama Presidential Center, to be built in Chicago. Related People of Influence Eduardo Souto de MouraChris OfiliRichard Rogers Significant Awards 1993: Royal Institute of British Architects (RIBA) Bronze Medal2007: Order of the British Empire (OBE) for services to architecture2014: W.E.B. Du Bois Medal Quotations The New Yorker, 2013 Things often come at the time they’re meant to come, even if they seem late. Approach Sustainability is not just material use or energy use...it is lifestyle.† Related Books: David Adjaye: Form, Heft, Material, Art Institute of Chicago, 2015David Adjaye: Authoring: Re-placing Art and Architecture, Lars Muller, 2012David Adjaye: A House for an Art Collector, Rizzoli, 2011African Metropolitan Architecture, Rizzoli, 2011Adjaye, Africa, Architecture, Thames Hudson, 2011David Adjaye Houses: Recycling, Reconfiguring, Rebuilding, Thames and Hudson, 2006David Adjaye: Making Public Buildings, Thames and Hudson, 2006 Sources Approach. Adjaye Associates, 2019. Barack Obama Foundation Issues RFP to Seven Potential Architects for the Future Presidential Center. Obama Foundation, December 21, 2015. Bunch, Lonnie G. African American life, history, and culture explored in Washington D.C. National Museum of African American History Culture, Smithsonian, Washington, D.C. David Adjaye. Knoll Designer Bios, Knoll, Inc., 2019. David Adjaye. Moroso, 2019. Home. Adjaye Associates, 2019. McKenna, Amy. David Adjaye. Encyclopaedia Britannica, October 23, 2019. Murphy, Ray. David Adjaye: Africa offers an extraordinary opportunity. Dezeen, September 29, 2014. Sugar Hill Project. Broadway Housing Communities, New York, NY. Tomkins, Calvin. A Sense of Place. The New Yorker, September 23, 2013.

The Enlightenment Period - 1218 Words

Americans in the Enlightenment period strongly connected themselves with the classical age in terms of how they approached their art. The Enlightenment period lasted for about 150 years, from approximately 1700 -1850. Throughout this time period many artists took inspiration from the classical age which occurred in ancient Greece and Rome hundreds of years before. We can see examples of this in buildings like The White house and Monticello in America, and Kedleston Hall in England. These three buildings, though located in very different parts of the world, all have a number of aestheticly similar attributes. The Enlightenment age was very much an intellectual movement that grew from interrelating the theories of science, the environment and the human race (Enlightenment, 2015, para 1). The origins of this movement came from ideas that date back to the Renaissance period in the 14th century. Science became a big part of this period as people now did not just rely on the bible, they began to be inquisitive about the world around them, thus the dividing of science and religion occurred. Scientists began to ask questions about the environment around them, soon people wanted proof and reasoning, not just thoughts and ideas. Another successful idea of that time was that philosophers began to rethink the role of God and the effects on human life. People still believed in God, but the significance of religion and the role that God played in peoples daily life was not asShow MoreRelatedThe Enlightenment Period1243 Words   |  5 PagesThe Enlightenment period was an extremely impactful revolutio n which caused changes in societies around the world. It began in 1651, people across the country took a stand against their unfair rights. In order to have a peaceful society, everyone must be treated with equality which can only occur if there is a fair government system in place. 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Teaching And Teaching Through Problem Solving - 1360 Words

I enjoyed talking and reading about teaching through problem solving because the way it was structured throughout the chapter was presented in a way that communicated its relevance to the audience. Since actively reading this chapter I’ve been able to build on my knowledge of problem solving and incorporate a few new methods into my problem solving technique. The chapter, â€Å"Teaching Through Problem Solving†, in Elementary and Middle School Mathematics Teaching Developmentally, by Walle, Karp, and Bay-Williams, emphasized the significance of the explain-practice-apply method to learning the abstract concept, and how to solve problems as a way to apply the learned skills (p. 34). I personally appreciated the different methods on how to teach for problem solving because as a future educator it has made me more versatile in not only in my teaching, but my listening capabilities as well. When teaching through problem solving, as an educator you have to first understand that not all students will conceptualize the material the same. George Pà ³lya, a famous mathematician, wrote a classic book, How to Solve It, which outlined four easy steps on how student can improve their ability to think mathematically (p. 34). The first step was understanding the problem, then devising a plan, afterwards carrying out that plan, and finally looking back. Each step specifically spoke to a different aspect of, how to solve a problem, and essentially Pà ³lya used these steps as the â€Å"lame-mans terms†Show MoreRelatedQuestions On Mathematics Learning And Teaching1297 Words   |  6 PagesMathematics Learning Teaching A. Describe how teaching for problem solving is used in the attached lesson plan, â€Å"Problem Solving in Algebra I.† The teacher is using direct lecture to model to the students how to problem solve using specific methods and steps. 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Ethics and Internal Auditors Free Essays

string(64) " every public body or organization must have an internal audit\." Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. We will write a custom essay sample on Ethics and Internal Auditors or any similar topic only for you Order Now Further, professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach, contrasting to the more instrumental approach of certified professional accountants. Internal auditors are noted as using their code of ethics to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader society. Business experts in such groups as business ethics consultants and internal auditors lay claim to professional standing which if granted enhances both their credibility and marketability. But is this claim justified? Although business ethicists are beginning to debate this issue they presently lack a common body of knowledge or agreed upon expertise. As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992; Stark, 1993; and Dean, 1997) However a similar group, internal auditor’s have a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current practice. Mary Ann Reynolds is assistant professor of accounting at Western Washington University. Her current research publications are primarily in the areas of ethics, and environmental accounting. This is of importance to society because internal auditor’s provide a peculiar service in that they contribute to the control of the integrity of financial information in a market economy. Public accountants, represented by the American Institute of Certified Public Accountants (AICPA) have long held professional status based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of service but are specifically licensed to perform the external audit of publicly issued financial statements. Internal auditors in contrast have no licensure requirement and practice within the corporation or organization that employs them. There may be great similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may also be viewed as a particular class of business expert or consultant, not serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold. However, as a result of the Foreign Corrupt Practices Act of 1977 corporations are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally granted. The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but can they be considered professionals? Journal of Business Ethics 24: 115–124, 2000.  © 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds Professionalism: A societal perspective Accountants perform agreed upon services within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to society as a whole and the question of professionalism must therefore be studied not just in the context of a division of labor but, â€Å"as part of a network of social and economic relations (Dingwell, p. 2). Professions do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists contend that society will organize to maintain itself and t hen various functions arise to preserve the stability of the social system. Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as: 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). Accounting reports as an inherent part of the resource allocation process and can appropriately be viewed as communication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among possible approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants. As Montagna (Freidson, 1973, p. 146) notes professional accountants are, â€Å"designers of order†. Accounting theory follows the basic assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by returning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons focused on the function served, i. e. aintenance of order and control, while Hughes discussed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is emphasized by Wesberry’s (1989, p. 25) regretting that internal auditor’s cannot yet claim to â€Å"have arrived†, to unequivocally claim professional status. Further debat e arises as questions about future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998). In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultant’s role is in fact the role in which the internal auditor adds value to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. You read "Ethics and Internal Auditors" in category "Essay examples" Thus we see the current debate as whether internal auditors are classified as workers with a particular expertise, or as professionals? This discussion can be informed by reference to the sociology of professions and examination of the proposed profession’s ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing: 1) the internal auditor’s claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code. The paper is organized as follows: the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in recognized professional accounting codes. Section IV discusses the internal auditors code in particular, the guidance for conflict resolution and finally, the moral focus of the internal auditor’s professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate. Jackson (1970, p. 6) enumerates: craft, skills, intellectual training and the concept of duty with a service ideal and objective disinterestedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts using special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code. Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) adds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been granted to the profession by society. Characteristics of professions. Within the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed. The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primary characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper. Characteristics numbered six through ten deal more particularly with the relationship of professional service, and the professional, to the society and these will be examined in detail below. Characteristics eleven through thirteen further define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01. A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional assumes responsibility for the affairs of others. 08. Professional service is indispensable for the public good. 09. Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individual clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is difficult to apply directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good faith is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiality, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. In ternal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The last characteristic is met by public accountants 118 Mary Ann Reynolds be a profession. Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the qualifying criteria (Baker and Hanson, 1997). A logical argument can also be constructed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing. A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. Compensation is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from inside the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the ser vice as a by product with personal gain, through the receipt charging an audit fee. It is not applicable to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics: 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judgment, 5) work is not manual, 6) profits are not capital dependent and 7) status is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an individual and less on function within society. Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, exclusive license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct. The development of a formalized code has been seen as a necessary indicator of professionalism (Newton, 1982, and Loeb, 1984). Thus, society acknowledges the professions’ contribution to the public good and the professions acknowledge their responsibility to society. Professional accountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to be a profession and have accepted the obligations coincident with that designation. Certified public accountants (CPAs) conform to both the major thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, â€Å"diluted by rule dominated practices. † For the purposes of this paper the assumption will be made that public accounting, as practiced by CPA’s, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric? The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partially supporting the claim to professional designation. Is responsibility assumed for the affairs of others? This normally connotes an area of expertise held by the professional, essential to the recipient, about which advice is given. The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to generate the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be needed and additional accounting advice may be sought. This control function serves the corporation directly and only indirectly serves society Is the professional service indispensable to the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them. With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud detection that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good. Is internal auditors’ licensing sanctioned by the community? Referring to the previous argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an experience requirement and a qualifying exam. No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority. This is not however, an authority granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986). The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent practitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contributes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors. Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are structured to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. Article VIII of the IIA Code of Ethics specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components. A comparison by Kultgen (1988) of the American Association of University Professors; American Bar Association; American Institute of Certified Public Accountants; American Medical Association; American Psychological Association; Engineers Council for Professional Development; Institute of Electrical and Electronics Engineers; and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include; loyalty to the client, employer, or institution; avoidance of conflict of interest or bribery. Competence, objectivity and honesty about qualifications were also universal. Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a profession’s control over its membership and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynolds (1992) with a specific comparison of the codes from various branches of the accounting profession. This detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eight articles of the internal audit code include: honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, nonacceptance of criteria, cited are applicable to internal auditors in their own right. It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of Ethics adopted thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA. Ethical codes: A comparison A profession’s mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints: 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes between these two approaches as follows: â€Å"Moral persons recognize the intrinsic value of each member of the moral community; merely prudent persons recognize only their own value and treat others as instrumentality’s. . . . Professional practices can be, â€Å"examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). † Accountants are often viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the introduction addresses moral components, the enforceable rules section of the code is predominantly a guide to practice. This is in contrast to the internal auditor’s code which is a guide to individual moral behavior. In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes: honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable; and professional performance of duty attributes: objectivity, independent mental attitude, competence, conformity to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications perceived to be essential to perform the requisite public service in an ethical manner. With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditor’s membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984). The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of practice are discussed. The ethical code can be seen as directed to the firm of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view. The AICPA code preamble and article II both express the professions’ responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include: objectivity, independence, scope and nature of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment. The professional, by this standard of integrity, must be independent, not knowingly misrepresent the facts; and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked. Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors’ codes include structure of practice considerations such as advertising and contingent fees, and permissible firm names; that are not relevant to the internal auditor. Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison. The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the Government Financial Officers Association (GFOA) and the IIA included: exercise of due care, or diligence, and loyalty to employer (Harris and Reynolds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989). That the internal audit profession is seen as a significant player in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the choice will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgen’s statement that, â€Å"a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some guidance on appropriate response. Stanford (1991) recommends four sources of guidance. These are: 1. the IIA Code of Ethics; 2. the IIA’s Standards for the Professional Practice of Internal Auditing; 3. the IIA’s position paper on whistle blowing; 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance. A recent study by Seigel, O’Shaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors report to the audit committee, as recommended, management may perceive them as adversarial. If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution: Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, â€Å". . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corporate charter and is required by the code, it may be difficult to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts. The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not always be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of potential conflict. Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Their obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatement Professionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a consulting service not a professional accounting service. Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal. Thus by noting the internal auditor’s development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. References Aberle, D. F. , A. K. Cohen, A. K. Davis, M. J. Levy Jr. and F. X. 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One purpose of profession’s codes of ethics is to legitimate the profession and publicize standards of conduct (Sawyer, 1991). Another is to provide guidance for ethical conflict resolution. The IIA Code of Ethics serves both of these purposes for its professional constituency. The code implicitly recognizes the responsibility extended to the profession by society. The code enjoins internal auditors to maintain both a high level of moral character and a high level of professional competence. As the role of internal auditors differs from the that of public auditors, so also their code differs. The AICPA is an institute that serves the public interest by monitoring the external exchange of financial information. Their code reflects the institutional perspective. The internal auditor practices as an 124 Mary Ann Reynolds and Techniques (The Institute of Internal Auditors, Altamont Springs). Reynolds, M. A. : 1989. 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Moore, W. : 1970, The Professions: Roles and Rules (Russell Sage Foundation, New York). Newton, L. H: 1982, ‘The Origins of Professionalism: Sociological Construction and Ethical Implications’, Business and Professional Ethics Journal (Fall), 41–57. Parsons, T. : 1951, The Social System (The Free Press, Glencoe, IL). Parsons, T. : 1968, ‘Professions’, in D. Sill (ed. ), International Encyclopedia of the Social Sciences, XII (Macmillan and The Free Press, New York). Peacock, E. and S. H. Pelfrey: 1991, ‘Internal Auditors and the Code of Conduct’, Internal Auditor (Feb), 45–49. Ratliff, R. L. , W. A. Wallace, J. K. Loebbecke and W. G. McFarland: 1988, Internal Auditing Principles Western Washington University, Department of Accounting, College of Business and Economics, WA 98225-9071, Bellingham, U. S. A. E-mail: MaryAnn. Reynolds@wwu. edu. How to cite Ethics and Internal Auditors, Essay examples