Promoting Ethical Behaviours and Corporate Social Responsibility

Introduction Corporate Social Responsibility (CSR) is a concept that aims at promoting the continued commitment of companies to behave ethically and contribute to economic development in a bid to achieve positive social and environmental change.Advertising We will write a custom report sample on Promoting Ethical Behaviours and Corporate Social Responsibility specifically for you for only $16.05 $11/page Learn More In the contemporary society, most companies have evolved into enormous multi-national organisations that have control over billions of revenue and assets, and thus they contribute greatly to the national economy coupled with wielding substantial power in the community. Thus, corporate social responsibility is an integral management concept of a company that decides to go a further step to contribute towards improving the quality of life of the workforce and the society at large in the future without solely being interested in financial gains, particularly by being interested in charitable accomplishments and environmental stewardship (Kotler Lee 2007). This goal can be achieved by creating jobs for the communities living near a company and acting appropriately to conserve the environment. Ethical issues that the company has faced Unfortunately, despite some companies having the interests of improving the livelihood of the society, corporate scandals have been on the rise. ABCD group, just like most financial companies around the world, is faced with ethical problems that greatly affect its CSR responsibility, which is to improve the well-being of the society. As the managing director of this financial company suggests, its main objective is to create more wealth, and it does not matter who is affected in the process. This company faces serious ethical problems as the person in charge does not seem to be concerned with the origin of wealth and he treats the matter as just another business transaction that is of benefit t o the company. As the company’s policies are not tailored to promote self-control, but to promote the monetary nature, employees have been given the freedom to exploit the customers to enrich themselves through high commissions.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The management has given employees the right to rob customers of their hard-earned money and this aspect has a great impact on the lives of the customers, as money is a very important element in the livelihood of humankind. The misconduct and dishonesty by the company’s employees are attributed to fraud and personal interests as well as saving the company by earning more money from customers (Beauchamp 2003). Therefore, handling money without ethical considerations amounts to overlooking a critical moral issue and the unethical behaviour by the financial participants is contributing to a crisis in the fi nancial sector, and thus it should not be ignored. The firm has also failed in fostering an environment of trust between customers and employees as shown by the employee who made a huge transaction on a customer’s account in a bid to have a high commission. Though this act was legal, as the customer had signed an authorisation part that allowed the employee to carry out a transaction without being notified, it certainly cannot be classified as ethical as the investment was not successful and it led to the loss of about 200,000 HKD. This aspect shows that there is no mutual understanding between customers and employees, and thus fraud in the firm can happen easily leading to loss of substantial amounts of money. The clients’ interests should come first and they have a right to be informed on any attempts to access their accounts so that they can also give their informed suggestions on any investment before they commit their money (Velasquez 2011). In this case, the cust omer might have fallen into the deception trap of the ill-minded employee whose main agenda seems to be increasing his commission income and maintaining his job at the company by signing the authorisation part of the agreement.Advertising We will write a custom report sample on Promoting Ethical Behaviours and Corporate Social Responsibility specifically for you for only $16.05 $11/page Learn More The management of this firm is to be blamed for these unethical practices amongst employees as its policies encourage employees to make money at the expense of their potential customers. This ethical issue does not only affect the ABCD group, but also other organisations worldwide. Other notable organisations that have been associated with ethical issues are the Wall Street firms in the United States, which almost led to the collapse of the US economy due to questionable business practices. Therefore, the management of the ABCD Company should learn from the et hical lapses of some of the biggest multi-national companies that failed as improved ethical behaviour can contribute in improving the company’s economic performance in addition to respecting ethical values in the interest of the stakeholders (Velasquez 2011). One way that the management can achieve this goal is by not solely being money-oriented and educating employees on the importance of being honest, trustworthy, reliable, and avoiding any kind of fraudulent activities by all means possible. The process can be successful if the managing director monitors employees closely and abundantly rewarding those who make sound ethical considerations while dismissing those who are unethical. How the company has embraced corporate social responsibility As stated above, the ABCD group has been affected by some moral standards and principles that guide the behaviour of employees, thus resulting in unethical behaviours like fraud that might have tarnished its good reputation in the publ ic. The management has realised the need to change the image of the firm to be acceptable and utilised by the society. In a bid to achieve this goal, the firm has embraced corporate social responsibility to improve the livelihoods of the society without sacrificing the well-known main goal, which is financially oriented. For instance, according to the managing director of the firm, is involved in sponsoring a local school during sporting events.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This move is a good initiative as the firm has reshaped its framework from just being a financial institution whose main and only goal is to make profits to an organisation that is involved in charitable events (Bolton Benn 2012). Such sporting events have a great impact on the society, especially on the children who come from poor families as they get sponsorships, which underscores a great opportunity for them to exploit their hidden talents. Thus, by the firm engaging in such a charitable organisation aimed at uplifting the livelihoods of the community, it attracts more customers and investors as they feel that such kind of firm is interested in the welfare of the society. This strategy is also advantageous to the company when it comes to its publicity to the community, as people are made aware of the services that are offered and how they can benefit. Additionally, the company has made another great important step by deciding to incorporate the staff welfare plans with aims o b uilding community relationships by visiting the elderly in the society. As the number of the elderly people in society is increasing drastically, the decision by the manager to let employees visit the elderly twice a month is important and it leads to boosting of the relationship between the firm and the community. This move is also important in promoting ethical behaviours, as some employees who may have been involved in fraudulent activities may be discouraged to do so in the future once they have an opportunity to get advice from the elderly who are considered as the greatest source of wisdom. Employees often feel proud of the organisation that they work for if it is doing notable work, which explains why by visiting the elderly, the employee-employer relationship has developed, as employees are more satisfied with their work. This aspect not only creates a reliable workforce, but also there is less likelihood of employees looking for better jobs elsewhere as their attitude towar ds the company is changed for the better due to the positive impact of the CSR (Urip 2010). Way forward for ABCD group in Hong Kong The firm should realise that to achieve economic prosperity as well as influencing the society it should continue to revise its short-term and long-term policies to keep abreast with the rapid changes that are taking place. Although being socially responsible is the new realism of businesses, the firm should embrace CSR entirely with the aim of not only influencing the local community, but also the global community. Irrespective of the size of the company, it can assist in curbing climatic change, which has affected the livelihoods of many people by engaging in investment activities that are environmentally friendly and adopting energy-efficient practices in its business setups (Urip 2010). The firm can achieve this goal by integrating climatic changes concerns in its daily operations and reporting the development towards the environmental goal. In addi tion, it can be involved actively in the use of renewable sources of energy, such as the use of solar energy. Solar energy, as compared to other sources of energy does not emit hazardous gases that affect the climate and is cheaper. Thus, by using such kind of energy to power electronic gadgets, the company will be preserving the environment for the current and future generations. This aspect is also extremely important, as the company will be stretching beyond statutory obligations by taking additional steps to improve the quality of life for all stakeholders. Conclusion Companies’ management teams should realise that promoting ethical behaviour amongst stakeholders is their responsibility and s unethical behaviour of one individual reflects the laxity of the management in relation to promoting ethical leadership. Promoting ethical behaviours and corporate social responsibility is critical in the success of an organisation, if it will be of benefit to the current and the fut ure generations, and managers are the only force for creating an effective ethical culture. Therefore, the management should draft ethical and corporate social responsibility policies carefully so that all the stakeholders have an understanding on what is expected of them. The policies change individuals’ behaviour coupled with how they interact with customers and this aspect will be of great benefit to the organisation. The company should not be involved in CSR as a way of complying with the law, but with the aim of providing solutions to societal and environmental challenges. Reference List Beauchamp, T. 2003, Case studies in business, society, and ethics, Pearson Publishers, New Jersey Bolton, D. Benn, S. 2012, Key concepts in corporate social responsibility, SAGE Publications, New York. Kotler, P. Lee, N. 2007, Corporate social responsibility: doing the most good for your company and your cause, Wiley Publishers, Hoboken. Urip, S. 2010, CSR strategies: corporate social responsibility for a competitive edge in emerging markets, Wiley Publishers, Hoboken. Velasquez, M. 2011, Business ethics: concepts and cases, Pearson Publishers, New Jersey. This report on Promoting Ethical Behaviours and Corporate Social Responsibility was written and submitted by user Neil Guy to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Influences of Socio-Economic Status of Married Males on Their Reproductive Health in Tehsil Summandri

Influences of Socio-Economic Status of Married Males on Their Reproductive Health in Tehsil Summandri Free Online Research Papers ABSTRACT Reproductive health is a basic human right which refers that a state of complete physical, social, and mental well being. The basic objectives of the research were to know the influences socio-economic status of married males on their reproductive health. The universe of the present study was (Tehsil Summandri) Faisalabad city. A simple random sampling technique was used for the selection of areas. The sample for present study was 180 respondents (Males who was married). An interview schedule was developed in the light of objectives of the study. Before collecting the actual data, in order to check the workability, validity of the interviewing schedule, pre- testing was necessary in the same universe. The data collected was statistically analyzed by using computer application software Statistical Package for Social Sciences (SPSS). Gamma statistics was applied to ascertain the relationship between certain independent and dependent variables. On the basis of the present research/ some measures were suggested to slow down the high fertility rate in the country and to improve the reproductive health status of the individuals. INTRODUCTION The fundamental problem that the world is facing today is a substantial increase in population. It is particularly important for the developing countries which are striving hard for improving the socio economic conditions of their people. Gender is socio economic determined, it is it refers to masculine and feminine qualities, behavior patterns, roles and responsibilities etc. It is variable and not constant and changes from time to time, culture to culture and society to society and even family to family. Many other practices like early marriage, sexual and domestic violence contribute to all ill reproductive health (Mussarat, 2003). Reproductive health therefore implies that people are able to have safe and satisfying sex life and they have the capability to reproduce and freedom to decide if, when and how often to do so. It has got major boost since the time it has been illustrated in the international conference on population and development (ICPD) in Cairo in 1994. The issue was also discussed in Beijing that reproductive and the sexuality are the basic human right (Mir, 2003). The Ministry of Population Welfare has been mainly responsible for family planning services. However, the ministry of Health with its lager service delivery network has a greater share of responsibility of providing reproductive health services. In particular, the national programme for FP and PHC represents the largest scale intervention for the delivery of FP and RH services in the form of the Lady Health Workers (LHW) now integrated with the Village based family planning workers. Another indicator of increasing integration of reproductive health services is the jointly formulated National Reproductive Health Services Package, which clearly defines the priority areas for intervention and training. (Akmam, 2002). The health status of women in Pakistan is directly linked to womens low social status. Pakistans poor position internationally is seen in UNDPs Gender related Development Index (GDI) 2000, where Pakistan currently ranks 135 out of 174 countries. On the Gender Empowerment Measurement (GEM) 1999, Pakistan ranked 100 out of the 102 countries measured. Consequently, improving womens reproductive health through the use of contraceptives and spacing of children will not only improve womens health but also reduce population growth and allow women more time to pursue economic activities (Womens Health Project, 1999). According to data from Demographic and Health Surveys from nine Latin American countries, women with no education have large families of 6-7 children, whereas better educated women have family sizes of 2-3 children, analogous to those of women in the developed world. Despite these wide differentials in actual fertility, desired fam ily size is surprisingly homogeneous throughout the educational spectrum. While the least educated and the best educated women share the small family norm, the gap in contraceptive prevalence between the two groups ranges from 20-50 percentage points. Better educated women have broader knowledge, higher socioeconomic status and less fatalistic attitudes toward reproduction than do less educated women. Results of a regression analysis indicate that these cognitive, economic and attitudinal assets mediate the influence of schooling on reproductive behavior and partly explain the wide fertility gap between educational strata (Juarez, 2004). OBJECTIVES 1) To find out the influences of socio economic status of individuals upon their reproductive health. 2) To find out the reasons because of which people do not avail the health services regarding reproduction even they are available. 3) To suggest measures to the policy makers for designing an appropriate policy to enhance the reproductive health status for both males. REVIEW Amin et al (2002) reported that the demographic literature has always emphasized that the changes in attitude and behavior of population, which influence demographic outcomes, depends on the socio economic and cultural setup of a population and the changes in the circumstances. It is true that in the socio economic change is conceivably related to ones nation of residence, especially because of so much socio economic change is driven by or at least by the changes in ones more immediate environment. Khan (2003) reported that in Punjab male needs and attitudes regarding reproductive health found that men and service providers all feel that men lack awareness and knowledge of reproductive problems and hold certain misconceptions about sexuality. These issues include infertility, weakness/ sexual â€Å"debility† and masturbation. Ahmad (2004) reported that the levels of fertility are strongly associated with level of education. Men who have some education have a TFR at least one and half child lower than those with no education. Rashida (2004) found that family planning services need to be improved/ with the aim of weakening the obstacles that prevent Pakistani couples from practicing effective contraception. The priority that must be given to improving family planning services. Awareness of contraception is almost universal among Pakistani women who have induced abortions, and a strikingly large fraction of these women have past experience with contraception. Juarez (2004) reported that the family planning programs have played an important role in providing modern contraceptive methods to women wanting to stop or delay childbearing but whole are not practicing contraception. Ranjani, (2005) reported that the governments (Pakistan, China, Sri-Lanka, Indonesia) seek to provide integrated RH services through multiple delivery points (PHC clinics, FP/MCH clinics, RTI clinics), with the implementation varying across the kind of clinics. Anonymous (2005) stated that Pakistan is one of the few Asian countries that, despite a long history of donor support and organized family planning programs, has had a relatively low level of contraceptive use. It is believed that social and cultural factors have mitigated against greater contraceptive use in Pakistan. METHODOLOGY: Methodological techniques are very important for analyzing sociological pursuits and empirical research. The universe of the present study was comprised of males who were married. Tehsil Summandri was selected conveniently from Faisalabad city as a universe. The data was collected in (20) days, by the researchers in a face to face interview. Interviewing schedule was devised and data was collected through personal interviews with males. The interviewing schedule consisted of structured and unstructured questions, prepared in English, but at the time of interview, Urdu and Punjabi were used depending on the convenience of the respondents. Pre-testing of the interviewing schedule was conducted on 10 respondents. After pre-testing, necessary changes were introduced in the interviewing schedule. RESULTS AND DISCUSSION Percentage distribution of the respondents according to their economically active male member Economically active Frequency Percentage 00 10 5.6 1-2 135 75.0 3-4 29 16.1 6+ 6 3.3 Total 180 100 Percentage distribution of the respondents according to number of currently alive children. Currently alive children Frequency Percentage 00 11 6.1 1-4 143 79.4 5+ 26 14.4 Percentage distribution of the respondents according to their died children Name of children Frequency Percentage 00 165 91.7 1-2 15 8.3 Total 180 100 Percentage distribution of the respondents according to any problem during reproductive life Any problem Frequency Percentage Yes 50 27.8 No 127 70.6 NA 3 1.7 Total 180 100 Percentage distribution of the respondents according to use of any form of Contraception Use of contraception Frequency Percentage Yes 51 28.3 No 129 71.7 Total 180 100 Percentage distribution of the respondents according to currently using Any method of contraception Currently using Frequency Percentage Yes 59 32.8 No 121 67.2 Total 180 100 Higher the educational attainment lower will be the number of children. Association between education of the respondents and their number of children. Total No Wedu Total Children Nil Primary Middle Secondary Graduation Master Nil 00 0 0 4 0 1 1 6 .0% .0% 66.7% .0% 16.7% 16.7% 100.0% 1-4 34 34 11 38 19 11 147 23.1% 23.1% 7.5% 25.9% 12.9% 7.5% 100.0% 5+ 22 1 2 1 1 0 27 81.5% 3.7% 7.4% 3.7% 3.7% .0% 100.0% Total 56 35 17 39 21 12 180 31.1% 19.4% 9.4% 21.7% 11.7% 6.7% 100.0% Lower the age at the time of marriage higher will be the number of children. Association between age at the time of marriage of the respondents and their number of children. No Of Total Age mar Total Children 14-23 24-35 14-23 00 4 2 6 66.7% 33.3% 100.0% 1-4 37 110 147 25.2% 74.8% 100.0% 5+ 13 14 27 48.1% 51.9% 100.0% Total 54 126 180 30.0% 70.0% 100.0% N Chil * Age mar Crosstabulation MAIN FINDINGS A large number of the respondents i.e. 75.0 percent male members were 1-2 economically active. A large number of the respondents i.e. 79.4 percent had 1-4 alive children. A very small number of the respondents i.e. 8.3 percent had died children which were 1-2. Majority of the respondents i.e. 70.6 percent were not facing any problem during reproductive life. A large number of respondents i.e. 71.7 percents were not using any form of contraception. A large number of respondents i.e. 67.2 percents were not currently using any form of contraception. A large number of the respondents i.e. 66.7 percents were middle. Education play important role. Education creates awareness. A large number of respondents i.e. 66.5 percents were married at the age of 14-23. Early age marriages also creates number of problems. SUGGESTIONS: The present study has clearly emphasized the importance of education in ones life and in the attitude formation of an individual towards fertility and family size. In order to make the family planning program a success/ the government has to put more effective measures for promoting family planning program in the country. More family planning motivational cum health center should be established in urban areas where the provision of cheaper and more effective contraceptives should be ensured. Enhancing age at marriage should also be included in agenda of population strategies for achieving reduced population growth. The family program should be brought to the door steps of those who need the services. We have very conservative society and many couples are shy to visit clinics. Therefore/ they should be approached privately. Late marriage should be encouraged. LITERATURE CITED: Ahmad, I. 2004. Pakistan Voluntary Health and Nutrition Association (PVHNA). Akmam W, 2002. Womens Education and Fertility Rates in Developing Countries, With Special Reference to Bangladesh EJAIB 138-143. Lecturer in Sociology, University of Rajshahi/ Bangladesh; Amin, S., A.M. Basu, and R. Stephenson, 2002. Sapatial variation in contraceptive use in Bangladesh: Looking beyond the borders. Demography 39(2): 251-267. Anonymous, S.2005. â€Å"Economics and financing of reproductive health† who.int/reproductive-health/economics/contact.en. html Juarez, F. 2004. â€Å"Health service utilization and its determinants prenatal care in Ecuador Poverty, Fertility and Family Planning Ed: CICRED Paris. Khan, A. 2003. Adolescent and youth reproductive health in Pakistan. Status/issues/ polices and programs. Population Council of Pakistan. Mir, A. 2003, Provision of Reproductive Health Services in Pakistan. Population Association of Pakistan/ Islamabad Mussarat, R. 2003. Community Medicine. Pakistan Institute of Development, Islamabad. Nachmias, C. 1992 Research Methods in the social sciences published by Edwards Arnold. A Division of Hodder Stoughton/ London. RanJani. K. 2005. Health sector reforms and sexual reproductive health services. Lessons and Research Gaps Emerging from the Initiative for Sexual and Reproductive Rights in Health Reforms. Rashida, G, 2003, Unwanted pregnancies and post abortion complications in Pakistan/ report from health care professionals and health facilities. Research Report No 20. Research Papers on Influences of Socio-Economic Status of Married Males on Their Reproductive Health in Tehsil SummandriResearch Process Part OnePETSTEL analysis of IndiaThe Relationship Between Delinquency and Drug UseMarketing of Lifeboy Soap A Unilever ProductThe Project Managment Office SystemMoral and Ethical Issues in Hiring New EmployeesGenetic Engineering19 Century Society: A Deeply Divided EraDefinition of Export QuotasTwilight of the UAW

Auditing - Assurance - and Compliance Services

The present study sheds light on the relevant accounting theory and the auditing and assurance services. This particular study is based on a case study that illustrates the operations of the BSF Ltd., an Australian bioresearch organization that is listed in the Australian stock exchange. This particular organization carries out research for the purpose of utilization of the bacteria for the manufacture of fish. However, the corporation BSF Ltd also undertakes diverse research operations that orients around bioresearch for discovery of the sustainable aqua cultural feeds. The study also reflects the challenges faced by the research organization that encompasses the failure of research on the plant-based feed that could solve the concerns of the fish based feed along with the cost borne by the organization due to the unsuccessful projects. The unsuccessful research also drew criticisms from the environmentalists and faced the allegation of diversion of the high worth food crops into lu xurious fish. This led to the new research on the bacteria based research for the generation of the feeds that ultimately met with success. The current study therefore deals with the steps that need to be taken into consideration before the auditing and application of the same into the operations of the BSF Ltd. Thereafter, the present report deals with the evaluation of the risk of the audit, process of application of different functions. Furthermore, the current study discusses the entire audit program for the company and discusses the accounting treatment of the research as well as development transactions. Besides this, the present study also discusses the accounting treatment of the government grant received by the corporation from the Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). Consequently, the study deals with the evaluation of the research as being socially as well as environmentally friendly. Finally, the present assignment carries out analysis of the reasonableness of the assertion regarding the patent value as the exclusive control over the advanced technolo gy used by the research organization. The audit process necessarily needs to adhere to the auditing standards stipulated under the section 336 of the Corporations Act 2001. The process of conduction of the auditing needs to comply to the auditing standards namely, the â€Å"ASA 100 (Preamble to AUASB Standards)†, â€Å"ASA 101 (Preamble To Australian Auditing Standards)†, â€Å"ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements)† among many others (Christensen et al., 2012). The process of the evaluation of the audit comprises of the inspection of the prospective clients of the accounting firm, allied activities of the business together with the owners. The sequential process of the audit also comprises of evaluation of diverse objectionable risk associated to the client that includes enquiry of the overall reliability of the corporation (Duncan & Whittington, 2014). However, as a result the procedure of the audit follow the due diligence p rocedure and verify the overall ethical threats associated to the confidentiality or else the contradictory advantages. In addition to this, the BSF Ltd also needs to have the adequate competence for executing the business activity, as this organization is mainly a bioresearch organization. However, diverse circumstances for the purpose of the performance of the audit embrace the process of determination of different suitable framework for the financial as well as account of the corporation (Homb et al., 2014). Furthermore, the process of audit also includes the examination of the legitimacy of the presented information concerning the client along with the conformation with the diverse accounting standards. Besides this, the auditor also needs to examine the overall ethical requirements and maintain the overall quality of the activity (Ahmed Haji & Anifowose, 2016). Over and above this, the management of the corporation also needs to be in agreement with the one another as regards t he preparation of the financial statement. Therefore, the evaluators need to ensure that the financial statements of the company are also free from the material error that might be owing to fraudulent activities if not unintentional mistakes. As rightly indicated by Shah & Nair (2013), the assessor can disallow the overall engagement with the client firm if the management implements constraints on diverse activities of the audit. In addition to this, the assessors can in turn refuse certain suggestions of audit when the financial records are not prepared according to the acceptable regulations. Nevertheless, the assessors assume confirmation from the preceding auditor as regards the execution of the legal and at the same time the process of implementation (Simpson et al., 2016). In addition to this, the assessors also need to make it certain that the choice of the proposed assessor according to different statutory obligations. Ultimately, the auditor has the need to submit the requi site letter of engagement with the client.   The process of evaluation of the audit risk needs to adhere to the Australian Auditing Standards that institutes different requirements and at the same time offer the process of implementation of the standards. The assessor can abide by the rules such as the AUASB ED 7/08 ( the â€Å"Proposed Auditing Standard ASA 315†) that helps in the process of identification as well as assessment of the risk of materiality. In addition to this, many other standards are laid down as a guideline for carrying out the entire audit. The primary intention of the assessor is to identify and at the same time reduce the overall risk to a significantly low level (Hegazy & Farghaly, 2016). The analysis of the present case study reveals the fact that the inherent risk of BSF Ltd is 90% and on the other hand the control risk stands at 5%. In addition to this, the risk of detection is recorded to be 80%. The audit risk in the present case can be evaluated by utilization of the Audit Risk   Model in which the assessor can take into consideration both the control as well as inherent risk (Chambers & Odar, 2015). Therefore, the audit risk can therefore be calculated by implementation of the formula that states that the risk of the audit is necessarily the multiplication of all the registered inherent risk, detection risk as well as the control risk. Therefore, the formula for the calculation of the audit risk can be put across as â€Å"(Audit Risk = Inherent Risk*Detection Risk*Control Risk)†. As mentioned in the case study, the audit risk is therefore equivalent to 0.36 â€Å"(0.36=0.8*0.9*0.05)†. Thus, the audit risk is registered to be 36%. However, the audit risk in this case is under 10% that is regarded as the standard for the audit risk, therefore, there is a need to have audit risk within the limit of 10%. This reflects the fact that the assessors can execute the role of audit for the client company BSF Limited. As rightly indicated by Pitt. (2014), the auditors have the need to devise and at the same time create audit program in a bid to make it certain that the business functions as well as control of the organization can be evaluated for the purpose of rectification. In addition to this, the assessors can also get hold of adequate information as well as requisite substantiation by conduction of diverse audit programs that includes list of different functions that are essentially involved in the process of assessment and audit process. Again, the suitable individual audit procedure are primarily designed with the intention of the development of accounting methods and at the same time accounting strategies (Graham, 2015). Nevertheless, the audit process also takes in different substantiated tests as well as other methods of control. For the purpose of the substantiation of the audit opinion, the assessors need to comply with diverse performance requirements according to the specific require ments of the audit regulations (Australian Auditing Standards) for the particular audit program and thereby build up the important working papers of the assessors (Lowell, 2016). Again, the assessor also needs to record different features that in turn can aid the entire procedure of the validation of the audit (Auasb.gov.au., 2016). The important factors of the audit program also need to integrate the process of the preparation of the working papers that can essentially facilitate the overall process of retention of the union with the presentation of the audit. In addition to this, the auditors also need to arrange the working papers and keep account of the business functionalities in both the current as well as the permanent audit directory. As rightly indicated by Chambers & Odar (2015), the permanent audit paper therefore includes diverse substances that can persistently exert impact on the entire performance that comprises of the â€Å"Document of the Copy of Memorandum of Asso ciation† of the company BSF Ltd. In addition to this, the permanent audit paper also comprises of extracts of different important legal documents significant minutes in addition to the documents of agreements of the organization BSF Ltd. In addition to this, the documents of the audit also need to include important information concerning the internal control and at the same time the process of the accounting that the management of the organization BSF follows (Christensen et al., 2014). In addition to this, the audit documents also comprises of the structure of the company, information offered by the legal advisors as well as the bankers of the particular business entity along with the letter of the engagement. The document also replicates the evaluation of diverse accounts of balance of the corporation BSF Ltd, illustration of the process of evaluation of the financial statements at the time of audit by other auditors along with the perspectives of the assessor. The auditor presents the points of view regarding the overall internal control procedure, procedure for accounting, adherence to different ethical requirements along with the quality of the financial declarations (Chychyla et al., 2015). In addition to this, the important performance indicators together with the important ratio can assist in the process of detection of the specific trends of the business as well as the evaluation of the process of assessment. Moreover, the working paper of the audit also comprises of the constitutional documents of the BSF Ltd that replicates the entire business structure. The Journal entries for the research and development expenditures are as follows The journal entries for the Year 2013 Cr. Unearned grant revenue $400,000,000† The journal entries for the Year 2014 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2015 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2016 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000† In keeping with the accounting directions established under the standard â€Å"AASB 120† that yet again congregates with the conditions stipulated under the â€Å"IAS 20†, the dealings of accounting for ascertainment of the government grants can be carried out properly (Aasb.gov.au. 2016). Again, as mentioned in the accounting stipulations, the set of laws established under relevant principles of accounting, the government grants can be registered as profit or else loss and in a systematic way during the course in which the business entity identifies the expenses as the connected costs (Cohen et al., 2013). In addition to this, the process of recognition in addition to documentation of varied government grants similar to profit if not loss is not according to the specific assumption of accrual accounting as revealed under the standard â€Å"AASB 101 Presentation of Financial Statements† (Aasb.gov.au. 2016). Nevertheless, the method by which the government grant c an be recorded does not convince the complete technique of book-keeping that can essentially be executed on the subject of the grant. Nonetheless, the government grant can be regarded as a receivable and can be treated as a reimbursement for offering the instant financial preservation to the entire business unit with no probable allied costs that can be documented in profit if not loss throughout the particular time (Cohen et al., 2013).   As rightly put forward by Shah & Nair (2013), the research process carried out by the BSF Ltd also have the need to be socially responsible and at the same time environmental friendly. As mentioned in the case, the research work conducted by the company BSF Limited on the plant based feed faced criticisms from the environmentalists that alleged that the process of diversion of the human quality food crops into the lavish fish is almost identical to the process of diversion of the low valued fish into the course of production. Therefore, this business practice can also affect the poor people and in turn escalate the risk associated to malnutrition. Therefore, there is a pressing need for the development of a socially responsible and at the same time environment friendly research activity. This practice also reflects the fact that the business units have the need to adhere to different set of rules as well as regulations that are essentially stipulated under both the social as well as environmental evaluations in the process of carrying out daily business operations (Christensen et al., 2012). Again, there is also an obligation on the part of the corporation regarding the implementation of the regular tracking of diverse environmental issues in the entire business unit. In addition to this, the brand also has the need to abide by various severe regulation regarding the operational policies that can assist the process of deliverance of the operation (Ahmed Haji & Anifowose, 2016). Again, the human resource segment of the company also need to hold fair as well as transparent view that in turn can avoid the partialities to a particular party in a bid to maintain social accountability (Chambers & Odar, 2015). Again, the research process also need to abide by the rules of the administration of the company BSF Limited. As rightly indicated by Chambers & Odar (2015), the process of functioning of control over basically an intangible asset can direct and help in the commencement of forthcoming economic growth (Lowell, 2016). Nonetheless, the capability of a particular corporation to deal with the impending economic refund from a specific intangible asset can occur out of various legal associations that efficiently can be considered as obligatory under necessities of pertinent law. On the other hand, the special control of the company over certain intangible assets that in turn can support the entire course of improvement in common technical aspects. This can facilitate the process of acquirement advantages in the forthcoming phase (Cohen et al., 2013). According to Cohen et al. (2013), the â€Å"AASB138 paragraph 13 -16†, the association   BSF Ltd also have the need to be accustomed to the level of expertise as well as potential of the members of the staff that sequentially can generate the step up of economic rewards in the forthcoming time (Aasb.gov.au. 2016).  Ã‚   Yet, owing to lack of various lawful manipulations, the corporation BSF Limited can defend the future rewards through substitute actions or trials. Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice & Theory,  31(1), pp.127-146. Homb, N. M., Sheybani, S., Derby, D., & Wood, K. (2014). Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.  The Journal of chiropractic education,  28(2), 123. Ahmed Haji, A., & Anifowose, M. (2016). Audit Committee and Integrated Reporting Practice: Does Internal Assurance Matter?.  Managerial Auditing Journal,  31(8/9). Shah, M., & Nair, C. S. (Eds.). (2013).  External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Simpson, S. N. Y., Aboagye-Otchere, F., & Lovi, R. (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana.  Social Responsibility Journal,  12(4). Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Pitt, S. A. (2014).  Internal Audit Quality: Developing a Quality Assurance and Improvement Program. John Wiley & Sons. Graham, L. (2015).  Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley & Sons. Lowell, R. (2016). COMPLIANCE AND RISK MANAGEMENT.  Managing the Long-Term Care Facility: Practical Approaches to Providing Quality Care, 199. Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Christensen, T.E., Baker, R.E. & Cottrell, D.M., (2014). Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. & Minutti-Meza, M., (2015). Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. & Wright, A.M., (2013). How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601. Australian Accounting Standards Board (AASB) - Home. (2016).  Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Auasb.gov.au. (2016).  Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Duncan, B., & Whittington, M. (2014, September). Compliance with standards, assurance and audit: does this equal security?. In  Proceedings of the 7th International Conference on Security of Information and Networks  (p. 77). ACM.   Hegazy, M. A., & Farghaly, M. (2016, August). Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. In  American Accounting Association Annual Meeting.

Cloning Research Paper Example | Topics and Well Written Essays - 1250 words

Cloning - Research Paper Example This is the very reason that an identical clone is formed through this process. The future of cloning depends totally on the new researches which are being done. Cloning Cloning so far has not been successful as it was expected. A sheep dolly was cloned in the year 1996 and it was considered as one of the most successful cloning experiment on an animal. Cloning has never showed any positive results on human beings. Cloning has been approved by many scientists and groups who argue that it holds the potential for many benefits for human beings and can serve to provide results and treatments that other methods have failed to provide. On the other hand, cloning has been rejected on the basis of ethical considerations. It has faced social as well as religious criticism owing to many reasons which include the fact that cloning has not yielded any major benefits as yet and also it serves to challenge the normal working and equilibrium of the world (Human cloning 2011; Phil B). Cloning is a process which can be compared to the stem cell research. Extracting stem cells and using them for curing diseases uses the process of cloning. Currently many research therapies are being carried out to find the viability of the stem cells. A study done in New England Journal of Medicine validates the use of stem cells in the patients who are suffering from leukemias. The research undertook many patients into consideration who were suffering from leukemias and their treatment options. The research then compared the patients who were provided with stem cell transplants with those who were not and it was found that stem cell transplant from newborn babies were effective in treating these patients. Thus it was concluded that leukemias can be treated with effective treatment by adult stem cells based on the process of cloning (Leukemia Patients Survive with Stem Cell Transplant, 2004). Similarly another research done by the UC researchers showed that bone marrow stem cells can be used to effectively treat disorders which are related to the eye. These stem cells can greatly help to cure the genetic eye disorders in children. Research done by the UC researchers was carried out on animals and the tests were positive. This showed that stem cells may also effectively work on human subjects to cure eye disorders (Bone Marrow Stem Cells May Cure Eye Disease, 2007). Not only this, but it was also found that adult stem cells can be used to cure heart attacks by the British physicians. The new treatment helped the heart muscles to recover from the shock that the treatment received. In other words because of the patients own stem cells the patient could recover from a heart attack as their heart muscles could be revived (Julie Wheldon, 2006). Another research carried out on skin cells to make them act as the stem cells worked quite effectively in treating rats with diseases of the brain. Parkisons Disease is one of the examples which the rats were suffering from and showed im provement because of the stem cells. This clearly shows that embryonic stem cells which are considered to be the basic cells of an organism can provide a breakthrough in treatments of different diseases which were previously not curable. (Stem Cells from skin treat brain disease in Rats, 2008). Another research being carried out in Spain shows that stem cells can greatly help to treat genetic disorders such as the Crohn’s Disease. It was found that 20% of the patients on which the stem cell transpl

Research in Practice Essay Example | Topics and Well Written Essays - 3000 words

Research in Practice - Essay Example Individuals can access knowledge which helps in communication and reflection. Research in practice also leads to development of new information about devising processes and procedures that may make great contributions in theatre and also assist other theatre artists, pedagogues and scholars. Art is not only regarded as a means of communication but also of processing, gathering and identifying new knowledge (Beauchamp, 2010 p 3). This concept has led to the development of a new method of research where by the issues faced in theatre and artistic practice are investigated using methods that have been developed in the boundaries of the practice itself. This has made art to develop into a point of departure and it is no longer regarded as an object of research only. Development of theatre research in practice has led to a growing interest in tacit knowledge. Tacit knowledge is identified as knowledge of an artist which can be seen in skills and unformulated knowledge that emerge from the work of an artist. Research in practice is especially applied in arts practice in academic settings and it entails a wide category of research activities. Research in practice is carried out with the aim of achieving an arts related output, a research process which is entirely framed as an artistic practice or an arts project as an element of a research process drawing on various methods of research (Arlander, 2009 p 15). Research may usually begin or end in a form of arts practice. It may also draw on various art practices as a part of the process of research or may even be integrated as a whole into the changing forms and outputs of an art project. Practices of art incorporate various creative methodologies that may be used in different disciplines of research projects as methodological innovations therefore coming up with new information and providing new perspectives on the available knowledge. Research in practice will also make use of a different kind of knowledge practice th erefore improving the creativity of artists and other individuals in art practices. Research in practice enables individuals to understand processes, functions and roles that various practices play in the field of art. An understanding of the cultural, political as well as philosophical practices will enable individuals to explore art through practice. Practicing art is an important way through which individuals can understand art and other forms of cultural practices in different countries. The process of making art plays a huge role in generating new ideas and perspectives that will enable in understanding of a wide range of cultural and social phenomena which involves community, narrative, identity, space, transformation, time as well as testimony. Research in practice therefore privileges action as an important aspect of learning and developing new knowledge. In theatre, research in practice usually involves various artist researchers who explore, test and also spread different creative methodologies in different contexts. This makes it possible to explore how different interventions relate with each other. Research in practice can therefore be said to be a creative intervention of understanding the world. Artistic research has various effects on individuals as it may change their views and perspectives regarding important aspects about art. Research in practice is identified as a term that was developed to describe knowledge production that originates from the concerns of different artists. Artistic research

Lee’s Function in East of Eden Essay Example for Free

Lee’s Function in East of Eden Essay 1. Introduction As Shimomura(1982) points out, Steinbeck’s non-teleological thinking and the Taoism, which was put forward by the ancient Chinese philosopher named Lao Tzu, share a great deal of similarity, in that both of them view human beings from a detached and holistic standpoint. It is not clearly known how Steinbeck, who is certainly a product of his time and his American milieu, came to be acquainted with and interested in Lao Tzus philosophy, but in Journal of A Novel, he appreciates Lao Tzu so highly that he places Lao Tzu beside Plato, Buddha, Christ, Paul, and the Great Hebrew prophets. It might safely be said that there must have been a seedbed in his indigenous thought where a seed of Lao Tzu was sown, germinated, and at last bloomed into a beautiful and fragrant flower so attractive for the Oriental reader. Thus, the purpose of this paper is first to focus on Lee in East of Eden, then to make clear the relationship between non-teleology and the philosophy of Lao Tzu, and finally to show how closely Lao Tzu’s philosophy is related to the idea of timshel. 2. Lee as a servant and philosopher As is well known to his reader, Steinbeck creates three Chinese characters throughout his novels from the first, Cup of Gold, to the last, The Winter of Our Discontent. To list them, they are Lee Chong, who is an owner of a grocery store, a flip-flopping old Chinaman who is not identified by name in Cannery Row, and Lee, who appears in East of Eden. Though these Chinese characters may respectively perform significant functions in their own rights in their stories, the one who particularly warrants considerable attention among these characters is Lee, who is more active and more influential in determining the fates of the major characters in the novel. Moreover, it is noteworthy that Oriental philosophy, which is a deciding factor in the outcome of this novel, is conveyed to the reader through the mouth of this Chinese character, who is actually thought to be a spokesman of Steinbeck himself. Though Lee makes his first appearance in chapter 15 of East of Eden as a faithful servant to the family of Adam Trask, it is when he first meets Samuel Hamilton by chance in the later scene that he turns out to be something more than a mere servant and also begins to carry his own significance in the novel. This scene should acquire great importance, in that Lee first clarifies his general view of life as a spokesman of the author. Even in the first conversation he has with Samuel, Lee is instinctively aware that Samuel is a person whom he can trust. Just after exchanging a few words with him, Lee quits speaking in pidgin English, as if he cast away his protective shell into which he has secretly retired until then. And in the course of the conversation, he spontaneously confides to Samuel his idea on what it is like to be a servant: I dont know where being a servant came into disrepute. It is a refuge of a philosopher, the food of the lazy, and, properly carried out, it is a position of power, even of love. I cant understand why more intelligent people dont take it as a career learn to do it well and reap its benefits. But a good servant, and I am an excellent one, can completely control his master, tell him what to think, how to act, Finally, in my circumstances I am unprotected. 1 This philosophical view on servantship which is uttered through the mouth of a Chinese character apparently reflects the authors basic view toward life, for it is easy to imagine that Steinbecks manner of describing the predominance of servantship over the mastership oozes from the idea of relativity which he attained as the outcome of his favorite non-teleological thinking. The idea tells the reader that any standard, as far as it is built around the artificially contrived system of values, loses its significant validity when seen in the light of non-teleological standpoint. According to this view, a person in a socially reputed position of power cannot avoid the possibility of losing his power when seen through another different â€Å"peep-hole. † And it is possible that in fact a low and unrespected person may gain predominating influence upon the people who are ranked far above in the so-called social status. Furthermore, another interesting point in this relation lies in the passiveness of such a low position. A person in a low position is unprotected by himself, but by becoming a servant to another person in a higher position he begins to play a role in his own right and at last controls his master. This master-servant relationship uttered by Lee reveals that once he has gotten employment by his master, even a helpless person who has little social function by himself not only begins to fulfill his own function but also gains predominance over his master. Consequently, this means that in this relationship a master is no longer a master and a servant is also no longer a servant. Eventually in this work this relationship results in the fact that Lee actually controls Adam in every situation. 3. Lee as a spokesman of Lao Tzu’s philosophy Similarly in the Lao Tzu, a collection of wise-sayings which were written by a person named Lao Tzu about in the fourth century BC(Fukunaga, Hachiya, Takahashi), the same topsy-turveydom in the sense of values can be found in one of the eighty fragmentary writings. In chapter 78 it says: In the world there is nothing more submissive and weak than water. Yet for attacking that which is hard and strong nothing can surpass it. This is because there is nothing that can take its place. That the weak overcomes the strong, And the submissive overcomes the hard, Everyone in the world knows yet no one can put this knowledge into practice. Therefore the sage says, One who takes on himself the humiliation of the state Is called a ruler worthy of offering sacrifices to the gods of earth and millets; Straightforward words Seems paradoxical. 2 In this passage quoted above, Lao Tzu explains the victory of the submissive and the weak over the hard and the strong, just in the same way that servantship finally achieves victory over mastership. Clearly enough, there is a great deal of similarity between Lee’s general attitude toward life and Lao Tzu’s precept of holding fast to the submissive. Needless to say, the common belief which underlies their paradoxical view stems from the idea that man-made values are nothing but relative, and this relativity is resulted from their attempt to rest their standpoint on a place which is as  free from human-centered arrangement as possible. There is no doubt about the idea that Steinbeck created Lee as a deciding factor of the outcome from this novel framed with a good and evil story, and it is not too much to say that Lee’s appearance reveals the authors strong consciousness of the relativity between good and evil. This becomes clear when Lee encourages Adam by saying, â€Å"What your wife is doing is neither good nor bad. There’s no springboard to philanthropy like a bad conscience. †3 Additionally, there is another similarity between them also in their manners of describing such relativity. Both Steinbeck and Lao Tzu clarify the interdependence between the weak and the strong by emphasizing the predominance of the former over the latter. This is because they think that the weak is more closely related to the natural processes of the universe than the strong is. That is to say, in the philosophy of Lao Tzu there is nothing like water that follows the way that the tao is and on the other hand, according to Steinbecks non-teleological thinking, Lee occupies an ideal position in life. Based on the assumption that the Lees view of life involves such relativity in itself as a main factor, it is quite convincing that the word â€Å"timshel,† which means â€Å"thou mayest† in English, is introduced through the mouth of Lee in the novel. Probably one of the most impressive scenes in the novel is where Lee, Samuel, and Adam meet together to decide on names for the twins. Located almost in the center of this long novel, this naming scene actually shows the reader a certain turning point from which East of Eden meanders between good and evil all the way to the final scene. In this scene Samuel reads a long passage from the Old Testament. This passage includes the Cain-Abel story, and they eagerly talk about the views of the original sin which Cain committed by killing Abel. Lee is so strongly struck by this story that he feels that â€Å"it is a chart of our souls. † Though he never refers to them on this scene, deep in his mind remains the Lords word to Cain after rejecting his sacrifice: â€Å"And if thou doest not well, sin lieth at the door. And unto thee shall be his desire, and thou shalt rule over him. † This naming scene, where Lee is exposed to the Cain-Abel story, effectively leads to the scene in chapter 24 where he puts a new interpretation on words of the above passage. 4. â€Å"Timshel† interpreted from the Oriental viewpoint Chapter 24 in East of Eden warrants the most careful attention: first because it develops the motif of the Cain-Abel story discussed in the previous scene, and also because it crucially affects the direction of this work. This chapter reveals that Lee has given his thought to the story for almost ten years since his serious discussion he had with Adam and Samuel. A certain part of the Lords words to Cain has bothered this Chinese for such a long period. It is â€Å"thou shalt over him. † In the course of these years he went to the head quarters of his family association and asked for Chinese scholars to take on the study of Hebrew, in order to find the more appropriate reading of the part. And finally in this scene he excitedly explains the importance of his finding in the presence of Samuel: Lees hand shook as he filled the delicate cups. He drank his down in one gulp. â€Å"Dont you see? † he cried. â€Å"The American Standard translation orders men to triumph over sin, and you can call sin ignorance. The King James translation makes a promise in ‘Thou Shalt’, meaning that men will surely triumph over sin. But the Hebrew word the timshel – ‘Thou mayest’ that gives a choice. It might be the most important word. That says the way is open. That throws it right back on a man. For if ‘Thou mayest’, it is also true that ‘Thou mayest not. ’ Don’t you see? †4. The above-quoted revelation made by Lee vividly reflects his idea of relativity between good and evil. To begin with, Lee, who has been bothered long by â€Å"Thou shalt,† reaches the conclusion that it never lightens the burden imposed on the shoulders of a man who suffers sense of sin. The chief reason why Lee turns his back to â€Å"Thou shalt† lies in the assumption that eventually it is not completely free from a human-centered viewpoint. When the Lord says, â€Å"Thou shalt† to Cain, the most fundamental idea that strongly supports the words on the back is that of love. But the love, though it is thought to be more universal and crucially different than human love in quality, is not entirely free from mans viewpoint as far as the Lord in Christianity is a personified god. Basically such love, like one side of a coin, is inevitably sustained by hatred on the other side. Therefore, it follows that even when â€Å"thou shalt† is thrown to man through the mouth of Lord, his conduct has been already judged evil, more or less, by the artificially contrived standard of value which unavoidably lacks in the idea of relativity. When seen from another different angle, such conduct may appear to be good, because there might be good in it. After all, â€Å"thou shalt† works the salvation of man only in the teleological manner. On the other hand, Lee’s new interpretation shows an utter indifference of the Lord to human conduct. It does not definitely order man to overcome evil nor involve any promise in it. Actually such characteristic of his interpretation may perhaps plunge man into desperation because superficially it seems to lack love and intention to guide him to emancipation from the sin that he has committed. But Lee thinks that it is such an indifferent attitude that leads him to real salvation of his soul. â€Å"Timshel,† which is evidently a product of Lee’s assiduous study of the Cain-Abel story, is based on the idea of relativity just as are non-teleological thinking and Lao Tzu’s philosophy. This is clearly exemplified by the fact that â€Å"thou mayest† is always supported by the opposite prerequisite, â€Å"thou mayest not. † In other words it means that there is neither good nor evil in every human conduct, and at the same time, what is more important, it also means that there is both good and evil involved in it. â€Å"Thou mayest† only allows man to say, â€Å"This is relatively good and that is relatively evil. † In this way Lee, as a Steinbeck’s spokesman, ‘non-teleologically’ thinks that â€Å"timshel† unites good and evil into one body. Steinbeck’s notion of good and evil shown in East of Eden begins with the idea that both of them fundamentally derive from the same state, and, no doubt, it is a product of his favorite non-teleological thinking. He never believes in a logical theory such as laws of the excluded middle where good and evil are orderly and clearly distinguished from each other. He usually places his main viewpoint in a chaotic place where there is neither good nor evil, and applies such a viewpoint to human conducts, with the ultimate result that an evil person should be saved in the same way a good person is saved. Though the optimistic attitude of his indigenous thinking has been repeatedly attacked for its lack of serious consideration toward evil, Steinbeck thinks that good and evil are relative, and, as a result, evil is nothing but a negative state which is lacking in good; it is more appropriate to say that it is merely a paradoxical state which is devoid of a strong consciousness of good. When employed as the framework of East of Eden, his non-teleological idea of good and evil crystallizes into the new interpretation of the Cain-Abel story, and the word â€Å"timshel,† on one hand, thoroughly awakens Adam, an allegorical figure of Abel, from his vain dream to sober reality, and, on the other hand, it emancipates Caleb, an allegorical figure of Cain, from the thralldom of sin. This manner of treating good and evil, needless to say, has great similarity to the philosophy of Lao Tzu, who writes â€Å"the good man is the teacher that the bad learns from; And the bad man is the material the good works on. †5 As Steinbeck views the world from the detached standpoint of â€Å"the infinite whole,† so Lao Tzu has created the notion of the tao to eradicate a human-centered view of the world out of his philosophy. This attempt has brought about the same result as Steinbeck has achieved. That is to say, they have both reached the same conception of man’s true place in the universe, and his relation to the world about him, which enables both of them to place an emphasis on the relation of individuals to the whole and treat individuals for their own sake. Such treatment of individuals is summarized by saying that â€Å"everything is an index of everything else†6 and that â€Å"The heavy is the root of the light. †7 Finally, the quintessence of Steinbeck as a novelist undoubtedly lies in the employment of non-teleological thinking as the frameworks of his novels. The adoption of this method does not allow him to achieve invariable success in his literary works, but, at least, it can be said that it enables him to view human conduct from the broadest and highest standpoint possible, which Lao Tzu paradoxically describes by adopting negative terms such as â€Å"Nothing† and â€Å"The Nameless. † Notes 1. John Steinbeck, East of Eden, p. 190. (Penguin Books, 1976), All citations from Steinbeck are from Penguin editions and will be noted by page numbers following the citations. 2. D. C. Lau, Lao Tzu: Tao Te Ching, p. 140. (Penguin Books, 1963), All citations from Steinbeck are from Penguin editions and will be noted by page numbers following the citations. 3. John Steinbeck, East of Eden, p. 434 4. John Steinbeck, East of Eden, p. 349 5. D. C. Lau, Tao Te Ching, p. 84. 6. John Steinbeck, The Log from the Sea of Cortez, p. 259 7. D. C. Lau, Tao Te Ching, p. 83 . Works Cited Fukunaga, Mituji. Roshi (On Lao Tzu ), Tokyo: Asahishinbun-sha, 1968 Hachiya, Kunio. Ro-So wo yomu (A Study of Lao Tzu and Zhuang Tzu). Tokyo: Kodansha, 1987. John Steinbeck. The Log from the â€Å"Sea of Cortez†, Penguin Books. 1976 -. East of Eden, NewYork: Penguin Books. 1976 Lau, D. C. , trans. Lao Tzu :Tao Te Ching,New York: Penguin Books, 1963. Shimomura, Noboru. A Study of John Steinbeck: Mysticism in His Novel . Tokyo: The Hokuseido Press, 1982. Takahashi, Susumu. Roshi (On Lao Tzu ), Tokyo: Shimizu-shoin, 1970.

Living With Parents Vs. Living :: essays research papers

Living with Parents vs. Living Alone   Ã‚  Ã‚  Ã‚  Ã‚  Living with your family and living all by yourself is like living on two different planets. It will affect every detail of your life, right down to the way you talk, the foods youeat, and how much money you can spend. It will also determine how often your friends visitand how much freedom you have.   Ã‚  Ã‚  Ã‚  Ã‚  Living with your parents is similar to living in a royal palace; you will enjoy the luxuries of an elegant house, clean laundry, and a slightly bigger budget, but you will also have to defer to the king and queen of the realm. You will quickly discover that if your sovereigns aren’t happy, neither are you. While living under the rule of the parents, you will have to leave the house in order to socialize. Your friends will also fear the wrath of your sovereigns, and might visit you, but only for short periods of time. You will also have to wait until your parents go away on vacation to have a suitable house party.   Ã‚  Ã‚  Ã‚  Ã‚  Living alone, however, yields much more room for fun. You can dine on pizza and beer every night if you wish and your friends can visit any time. The furniture will be of your choosing, like the smelly ceramic vase in the corner with the strange mouthpiece. And you can clean the house under your own standards of cleanliness, not your mom’s.   Ã‚  Ã‚  Ã‚  Ã‚  The new freedom comes with a greater responsibility as well. Living alone, you’llbe facing the combined wrath of the dirty dishes, the laundry, and all kinds of new bills to pay. And you can’t ask your parents for financial assistance, it will only prove to them thatyou can’t make it out on your own.

Manchester United Finance

INTRODUCTION Today Manchester United is the most powerful football club in the world. They have been successful and renown mainly for their sporting success in the UK and in Europe where some of the best players went through such as George Best, Bobby Charlton, Eric Cantona, David Beckham and more recently Cristiano Ronaldo and Wayne Rooney. Manchester United is more than a simple football club, it’s a brand and they have been very successful in marketing. In less than 20 years they went from local to global and have more than 650 million fans through the world.They tried to deversify their activity during the years and the brand is also present in the business industry. STRATEGY Mission Statement. Manchester United wants to be the best football club on and off the pitch. Strategy a. Expand their portofolio of global and regional sponsors. b. Develop the retail, merchandising, apparel and product licensing business. c. Exploit new media and mobile opportunities. d. Enhance the reach and distribution of the broadcasting rights. e. Diversify revenue and improve margins MANAGEMENT ORGANIZATION STRUCTURE CEO : Michael Bolimbroke – Vice President of the Executive : Ed Woodward – Group Managing Director : Richard Arnold a. Director of Finance and IT : Steve Deaville b. Director of Venue : Karl Evans c. Director of Legal and Business Affair : Patrick Steward d. Director of Communications : Phil Townsend MARKETING MIX Positionning The product Manchester United is an upmarket product. It want to be different than any other football club, this is the reason why they have developed different range of product above football. Moreover they are always artnered with the best such as Nike, AIG, Vodofone all leaders in their sector. Product. First of all the product includes providing an excellent football team that plays and wins in an exciting way. Every season they want to be the best. However, there are other ingredients of the product including merchan dising such as the sale of shirts, and a range of memorabilia. The product also relates to television rights, and Manchester United's own television channel. Place. In one respect the place is Old Trafford where home games are played, but Manchester United also plays at a range of other venues.And, of course its products are sold across the globe, through the club's website and a range of other sales media. Manchester United markets itself as a global brand. The club also engages in a range of joint promotional activities, for example with the mobile phone company Vodafone. Manchester United books, shirts, programmes, keyrings and many other items are sold and promoted through its website. Price. The club has positioned itself at the upmarket premier end of the market and, as a result, it tends to charge premium prices as evidenced by the high cost of a season ticket to watch home league games. . Perform a general account analysis of Manchester United. Observe whether there is a bal ance between debt and working capital? Information There are three important parts of a company's ? nancial statements: the balance sheet, the income statement and the cash ? ow statement. The balance sheet gives a one-time snapshot of a company's assets and liabilities. And the income statement indicates the business's pro? tability during a certain period. MANCHESTER UNITED BALANCE SHEET. Consolidated Balance Sheet*

Theories in phsychology of business Essay

Television advert and website are the devices of promoting that have an extensive variety of achieve and they have been overlooked to a greater degree. Individuals have an idea that TV adverts are for those rich individuals and website advert are for who have a machine or the individuals who oftentimes have sufficient energy to visit a digital or can get to machine. In no time, advancing and progressions on the World Wide Web are essentially conventional. Associations are making Web pages now and again just to show exceptional. Using the Web for publicizing requires certain supplies and authority, including getting a machine, getting an Internet organization supplier, acquiring (for the most part renting) a Website name, arranging and presenting the Website delineations and diverse limits as needed (for example, an online store for e-exchange), propelling the Website (through distinctive web hunt apparatuses, inventories, et cetera.) and keeping up the Website. Various people don’t much consider TV advancements because of the inclination that the commercials are greatly extravagant. They are more extravagant than an extensive share of noteworthy sorts of publicizing. In any case, with the extending number of telecom organizations and stations, associations may find incredible game plans for setting attachments or diverse sorts of plugs. Television notices regularly are assessed with near considerations to radio advancements, that is, the amount of advancements, the length of advancements and when they are placed reporting progressively. Television types of publicizing can be utilized to reach numerous gathering of people at once and regardless of where demographic the crowd fall, there is a system airing fitting projects together with advertisements. Website ad have an extensive variety of achieve and they are not confined to topographical obstructions and regardless of where the group of onlookers is in any piece of the world and have admittance to web joined machine they can get the advert. Maslow`s theory                  Maslow’s pecking order of requirements is a hypothesis in psychology proposed by Abraham Maslow in 1943. It is referred as hypothesis of human inspiration. Maslow broadened his thought in including his perception of human’s inherent interest Maslow’s chain of importance of necessities is regularly depicted fit as a fiddle of a pyramid with the biggest, most key levels of requirements at the base and the requirement for self- completion at the top. Maslow’s hypothesis recommends that the most fundamental level of requirements must be met before the individual will firmly want the auxiliary or more elevated amount needs. Maslow’s hypothesis is utilized in both TV advert and site in that when advert is continuously made the most imperative things are highlighted initially emulated by the needs that need self-completion. In site the needs that the business needs to promote are sorted from the most essential to the paramount ones and they are posted on the organizations site or any partner showcasing. Hertzberg’s theory                  Two- factor theory essentials otherwise called HERTZBERGS theory has mentality and their association with modern mental wellbeing are identified with Abraham Maslow’s hypothesis of inspiration. As per Herzberg, people are not content with the fulfillment of lower-request needs at work; for instance, those needs connected with least pay levels or sheltered and average working conditions. Rather, people search for the delight of more elevated amount mental needs needing to do with accomplishment, distinguishment, obligation, progression, and the way of the work itself. Herzberg added another measurement to this hypothesis by proposing a two-component model of inspiration, in view of the thought that the vicinity of one set of employment qualities or motivators prompts specialist fulfillment at work, while an alternate and separate set of occupation attributes prompts disappointment at work. Subsequently, fulfillment and disappointment are not on a co ntinuum with one expanding as alternate lessens, yet are free phenomena. This hypothesis recommends that to enhance work disposition and benefit, heads must perceive and go to both sets of attributes and not accept that an increment in fulfillment prompts diminish in unpleasable disappointment. Two –factor hypothesis basics is not utilized in either the TV advert and website since this hypothesis is essentially planned for workers and not clients. Vroom expectancy theory                  It accepts that conduct results from cognizant decisions among plan B whose reason it is to expand delight and minimize torment. Together with Edward Lawler and Lyman Porter, Victor Vroom proposed that the relationship between individuals’ conduct at work and their objectives was not as basic as was initially envisioned by different researchers. Vroom understood that a worker’s execution is focused around people components, for example, identity, aptitudes, information, experience and capacities. Vroom anticipation hypothesis is based to look the certainty of the workers, feelings and view of the organization. This hypothesis is not utilized in TV commercial and the web ad. Freudian theory                  As per Freud psychoanalytic hypothesis, all psychic vitality is created by the drive. Freud additionally accepted that much of human conduct was roused by two driving senses: the life impulses and the passing impulses. The life impulses are those that identify with a fundamental requirement for survival, propagation and joy. They incorporate such things as the requirement for nourishment, haven, love and sex. He additionally proposed that all people have an oblivious wish for death, which he alluded to as the demise impulses. Self-dangerous conduct, he accepted, was one interpretation of the demise drive. In any case, he accepted that these demise senses were to a great extent tempered by the life impulses. This hypothesis is nearly utilized in the television and site advert since the adverts made are regulated to individuals with fixation at specific stages and with obsession at specific purposes of advancement. The organizations needs to comprehend thei r customers’ charisma they are planning to draws in consideration. Behavioral Theory                  Behavior argues that concepts like conflict, anxiety and fixation do not explain behavioral of an individual. Behavior of individual is guided by punishment one receive or rewards given that reinforce the behavior and increase the chances of behavior occurring. Behavioral belief that observable stimuli in the environment causes organisms to act in a particular way. This theory is related to Freudian theory and is basically employed in both form of advertisement in this paper. The anxiety of people is capitalized by most of the TV broadcasting station and when audience are longing to continue with their favorite programme there is a break for adverts to be made. For website it happens when a client visits a certain website and before it opens there are some adverts that pops there. In both cases advertisers capitalizes the behavioral theory in concepts of anxiety. Cognitive theory                  This theories emphasizes mental processes in development such as logic and memory. Piagel proposed that each of us begin life with a small repertoire of sensory and motor scheme such as looking , tasting, touching and hearing we use each scheme becomes better adapted to the world. We possess mental scheme as well and most developed in childhood and adolescence. Mental schemes allows us to use symbols and thinking logically. Cognitive theory is much employed in advertising and much in TV and website advert. Advertisers have to use the logic while advertising in abide to capture the attention of the clients or audience. In cognitive theory, the audience are not passive learners and the audience development has to be taken in to consideration before advert is made as shown by Freudian theory. Comparison                  Both covers extensive variety of group of onlookers over any demographic dissimilar to other type of showcasing like magazines They both covers all race of gathering of people particularly channels like BBC and CNN although their group of onlookers needs to comprehend the dialect utilized as a part of show. Contrast For television adverts there are those one planned for adult individuals and they are brought when certain system is broadcast. For Website anybody can get to the advert despite the fact that they were not expected for that age. My recommendation is that there the installment made to each advert in TV and site ought to be publicized possibly in a week or a month to make individuals have boldness to promote with them. The correspondence commission of each nation ought to meet up and draft the principle to be followed in making adverts that will reach anybody on the globe. References Farmer, W. (2001). 5. In Latent trait theory analysis of changes in item response anchors: Final report (2nd ed., Vol. 2, p. 95). Washington, D.C.: U.S. Dept. of Transportation, Federal Aviation Administration, Office of Aviation Medicine ;. Gardener, L. (1972). Theories in phsychology of business. In Attitude and motivational in languages learning (1st ed., Vol. 1, p. 211). Rowley: Newbury house. Kandoyan, N. (2002). Theories in phsychology of business. In A study of performance efficiency in public and private sector organizations (1st ed., Vol. 2, p. 47). Baltimore: John Hopkin University press. Laban, J. (2003). Phychology of thoughts. In Phsychology of customer in business (1st ed., Vol. 1, p. 37). Newyork: Jameson publisher. Martin, S. (1990). Business and people. In Learned optimism (1st ed., Vol. 1, p. 101). Newyork. Maslow, A., & Hoffman, E. (1996). Future visions: The unpublished papers of Abraham Maslow. Thousand Oaks: Sage Publications. Maslow, A. (1999). Maslows theory. In Toward a psychology of being (3rd ed., Vol. 2, p. 120). New York: J. Wiley & Sons. Orlando, F., & Orlando, F. (1978). Freudian theory. In Toward a Freudian theory of literature: With an analysis of Racine’s PheÌ€dre (1st ed., Vol. 1, p. 143). Baltimore: Johns Hopkins University Press. Source document

Free Essays on How Would You Contribute In Your Counrty As An Engineer

The rain drops on the windshield wake me up. I sit up and look out the window. Water currents taking along garbage and gasoline rainbows, the cars looking for another way to get by, and the small zinc houses along the road vanish as the current passes by. Everything in its path disappears as it gains speed down hill until the current makes it’s last stop, the lake. And as if the currents were not strong enough to tear down, mudslides accompany. The day keeps on getting worst to sort out as just another ordinary rainy day in Nicaragua. We all watch as this calamity gets out of hands, but we all think to ourselves, whose hands has it gotten out of, Where are our so-called artists of the practical, our engineers to manage these kind of catastrophic situations. We suffer from a dire economy which is an excuse to this situation but not to this cataclysm that could be manageable. I’m looking out the window and daydream about that moment when I will make a step towards the good of my country. The moment when I as an engineer will be able to contribute to avoid such situations. I vision a Nicaragua that could be and not the one that I live in. A vision of a Nicaragua that is much developed and made use of it’s resources, a well-built sewage canal and a uncontaminated Lake that is very well enhanced, a Nicaragua in where I will make a difference.... Free Essays on How Would You Contribute In Your Counrty As An Engineer Free Essays on How Would You Contribute In Your Counrty As An Engineer The rain drops on the windshield wake me up. I sit up and look out the window. Water currents taking along garbage and gasoline rainbows, the cars looking for another way to get by, and the small zinc houses along the road vanish as the current passes by. Everything in its path disappears as it gains speed down hill until the current makes it’s last stop, the lake. And as if the currents were not strong enough to tear down, mudslides accompany. The day keeps on getting worst to sort out as just another ordinary rainy day in Nicaragua. We all watch as this calamity gets out of hands, but we all think to ourselves, whose hands has it gotten out of, Where are our so-called artists of the practical, our engineers to manage these kind of catastrophic situations. We suffer from a dire economy which is an excuse to this situation but not to this cataclysm that could be manageable. I’m looking out the window and daydream about that moment when I will make a step towards the good of my country. The moment when I as an engineer will be able to contribute to avoid such situations. I vision a Nicaragua that could be and not the one that I live in. A vision of a Nicaragua that is much developed and made use of it’s resources, a well-built sewage canal and a uncontaminated Lake that is very well enhanced, a Nicaragua in where I will make a difference....

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