Perspective-taking Essay

John, 12 years old, sits anxiously on his desk, waiting for Ms Terror to hand him the result of his math test. With hands in fervent prayer, he closes his eyes as Ms Terror lays the test paper on his table. A big red â€Å"F† screams to him the moment he opened his eyes. He has expected that grade because instead of reviewing for the test, he spent the night playing internet games with Aaron. His dilemma – how can he get a good grade in next Friday’s exam when Aaron is inviting him to play again? According to Magnus Linklater (2007), peer groups are a child’s biggest influencers. This is undeniable as children believe their peers are the only ones who can understand them. But adults should not underestimate their problem solving abilities as they have a unique way of getting things done and answering their personal needs. Looking into Piaget’s cognitive development, we see that John has just entered the formal operational stage, wherein he develops â€Å"the ability to think about abstract concepts† and discovers â€Å"skills such as logical thought, deductive reasoning, and systematic planning† (Van Wagner, 2007). With logic, John chooses to study not only for his coming math test but also for all his other tests and sets aside internet games until weekend. He knows that doing so, he will get more than just a passing grade, and thus no more terror looks from Ms Terror as well as unsolicited talks with Mom and Dad. Moreover, thinking abstractly, instead of relying on past experiences, John considers the possible consequences of agreeing to Aaron’s invitation. He would be reprimanded by Ms Terror or worse, she would call the attention of his parents. In addition, John chooses not to rely on trial-and-error methods of doing things, as he did when he was younger or in earlier stages of Piaget’s cognitive development (Van Wagner, 2007). He now has the ability to solve his dilemma in a systematic manner, thus he quickly comes up with a plan for him not to get another dreaded â€Å"F. † He reads his lessons few days before the test so he can play games with Aaron in his free time or review his lesson the night before the test and just play on weekends, whichever way he is comfortable with. But John’s interaction with his peers, Aaron in particular, should not be discouraged, as Piaget pointed out that a child’s peer interaction is not just a major source of his or her cognitive development but his or her social development as well, specifically in â€Å"role-taking and empathy† (cited in Oden, 1987). John regards Aaron as his best friend, thus sustaining their friendship allows John to know his own self and his â€Å"range of social interaction skills. Furthermore, since the two boys have passed the stage wherein they share just â€Å"physical activities† like childhood games, and they are now capable of â€Å"sharing materials, being kind or helpful† (Oden, 1987), and perceiving their friendship as supporting individuality and mutuality, John either invites Aaron to review their lessons together before playing games or asks Aaron to postpone their leisure activity until the test is done so that each can review on his own and eventua lly perform better in the test. The theory of moral development by psychologist Kohlberg, who drew inspiration from Piaget’s cognitive development, can also help answer John’s dilemma. John takes into consideration the expectations of his family, as he tries to maintain, support, and justify that studying hard for the test is the right thing to do, in accordance to the conventional level of Kohlberg’s theory. Specifically, he resorts to being a â€Å"good boy† by reviewing for the test because he knows that doing so will please Ms Terror and Mom and Dad. John’s behavior is judged by his intention, which is both good and important since â€Å"he means well† (Kohlberg, 1971) for himself, for Ms Terror, for Mom and Dad, and even for society at large. John could solve his dilemma in various perspectives, which directly or indirectly take its root from Piaget’s cognitive theory. This only shows that students like John can solve their own dilemmas in their own respective ways. It is normal for them to falter and make mistakes because through these, they get to learn, grow, and develop. Now, John sits comfortably on his desk, excited to see his grade on the math test. â€Å"B† it reads.

El salvador

This case was written by Susan Bartholomew based on personal interviews. Names, dates, and details of situations have been modified for illustrative purposes. The various economic, political, and cultural conditions described are presented as perceptions of the individuals in the case; they do not necessarily reflect the actual conditions in the region. The events described are presented as a basis for classroom discussion rather than to illustrate effective or ineffective handling of a cross- cultural situation.December 10, 1998: The Job Offer John and Joanna Lafferty had Just opened a bottle of wine to share with friends who had come to see their new apartment in Toronto when the telephone rang. John, a lanky, easygoing development economist, excused himself to answer the phone in the kitchen. Recently married, John and Joanna were excited to be building a life together in the same city at last. As a development economist specializing in Latin America, John Laffertys work had taken him to Peru, Bolivia, and Guatemala on a series of three- to four-month assignments over the previous three years.While he loved the challenge and adventure of this fieldwork and had come to love the people and culture, he also wanted a home base and steady presence in Toronto, where Joanna worked as a human resource management consultant. Just before their wedding six months earlier, John accepted a position with a Toronto-based NGO (non-government organization) focused on research, fund-raising, and government lobbying on issues related to Central American political refugees.Throughout the 1980s, tens of thousands of refugees had fled political persecution and human rights abuse in war- orn Central America to seek political asylum in Canada; John's field experience in Guatemala and his natural diplomacy were invaluable to the Canadian organization. He was passionate about his work and quickly gained a reputation for being a sa'. n. y and politically astute advocate of refugees' c ases. As Joanna went to get some wineglasses from the kitchen, she could overhear her husband speaking in Spanish on the phone.Joanna had studied Spanish in college but had difficulty following the rapid, one-sided conversation. However, one phrase, â€Å"Me allegre mucho,† and John's broad grin as he said it, was impossible to isinterpret. Joanna returned to her guests in the living room: â€Å"It sounds like good news. † John's work with refugees in the Canadian NGO had caught the attention of the United Nations High Commission for Refugees, headquartered in Geneva, and he had recently returned from a one-week visit and series of interviews. While John had not been searching for a new Job opportunity, the Geneva invitation had been too exciting to resist.John walked back into the living room with a huge smile: â€Å"Forget the wine, I think we should open some champagne. The U. N. has Just offered me the most incredible Job. † â€Å"In Geneva? Joanna asked ex citedly. Decision The El Salvador assignment would be for two years, as a Program Officer responsible for organizing the repatriation of Salvadoran refugees from various refugee camps back to El Salvador and developing programs to ensure the protection and well-being of such refugees in their return to Salvadoran communities. The position would report to the Charge de Mission of the El Salvador office.While this office was based in the capital city, San Salvador, the Job would also require frequent travel to various field offices and refugee camps throughout El Salvador, Nicaragua, Guatemala, and Honduras. The challenge of the assignment excited John tremendously; he also believed that this was an exceptional opportunity for him to make a real difference in the lives of the refugees of Central America. He certainly wanted to accept the Job; however, he would only go if Joanna would be willing and happy to go with him.Two questions would weigh heavily on Joanna's mind: 1 . â€Å"Wha t about the political instability of the area? † The politics of El Salvador were complicated and difficult to understand, and the story seemed to vary depending on the source. As Joanna gathered, the civil war in El Salvador had come to an end in 1992 with a U. N. -brokered peace treaty between the conservative government of the Republican Nationalist Alliance (Arena) and the Marxist-led Farabundo Marti National Liberation Front (FMLN). Throughout the war, the U. S. ad apparently spent more than $4 billion to support the government and military, while the Soviet Bloc supported the FMLN. Human-rights groups alleged that right-wing death squads had murdered 40,000 of the 70,000 people killed during the 12-year war. However, the peace agreement had significantly reduced the size of the rmy, disbanded corrupt police forces, purged the country of the most notorious human-rights abusers, and disarmed the FMLN, allowing it to become a legal political party. The country appeared to h ave made substantial progress toward peace and democracy.The information and briefings they received from Salvadorans and other expatriates who had recently returned from the country suggested that life in the capital, San Salvador, was quite safe. Economically, the country was becoming more internationally open, with establishment of large export factories, increasing rivatization, and reforms aimed at stimulating foreign investment. While certain precautions were required, and the area was still heavily patrolled by armed forces, Joanna was told she could expect a relatively normal lifestyle. They would live in a highly secure part of the city, in the area populated by all the foreign embassies.They would also be living and traveling on a U. N. diplomatic passport (â€Å"Laissez- passer†), which would afford them excellent protection. 2. â€Å"What about my career? † Moving to El Salvador was the last thing Joanna had imagined when she married John Lafferty six month s earlier. Joanna had worked in Toronto for three years as a human resource consultant after graduating with an MBA. She was bright and ambitious, and her career was advancing well. While she was very happy to be married, she also enjoyed her professional and financial independence.Besides, Toronto was not only professionally rewarding, it was also home, friends, and family. However, Joanna was also ready for a change; secretly, she had always envied John the sense of adventure that accompanied his work. Maybe this was an opportunity for her to develop her After much discussion, they decided that John would accept the assignment. January-March 1999: Predeparture Arrangements When John confirmed with the Geneva office that he would take the assignment, it was arranged for him to move to San Salvador at the end of March and for Joanna to follow one month later.It was often recommended in assignments of this kind to send married staff ahead of time to get settled into the Job before th eir spouse and/ or family arrived. This option made sense to the Laffertys and had several advantages. First, it would give Joanna more time to finish off her current consulting rojects in Toronto and make a graceful exist from her present firm. She had a strong professional reputation and wanted to ensure she was remembered favorably by her corporate clients when she returned to Toronto two years later. Second, John would be able to get the housing arrangements settled before Joanna's arrival.John's employer would provide ample financial and logistical supports to staff in finding housing; however, John also knew from past experience that dealing with local real estate agents and utility companies in Central America could be highly frustrating. Tasks that were quite simple in Toronto, such as having a lease drawn up and getting a telephone installed, Just didn't seem to follow any system or set of procedures. â€Å"Tomorrow' could mean next week or even next month. Patience, flexi bility, and a good deal of charm were usually required; getting angry rarely helped.While John was used to the inconvenience and unpredictability of local services in Central America, he was uncertain how Joanna would react initially. John held a deep affection for the Central American people and felt hopeful that Joanna would develop an affinity for the culture as well. However, he hoped to at least have the majority of the living arrangements worked out before she arrived to make her transition to El Salvador as smooth as possible. Finally, the extra time gave Joanna more opportunity to prepare herself for the transition.Joanna had taken a course on international human resource management as an MBA and was familiar with the phenomenon of culture shock in international assignments. She recalled from her course that predeparture preparation and cultural orientation made a significant difference in helping employees and their families adapt to the foreign environment. Joanna was dete rmined to read and learn as much about Salvadoran history and politics as she could. She was also keen to improve her Spanish before she arrived and as soon as the decision was made that they would be going to El Salvador, she enrolled in night courses for six hours a week.As Joanna walked home from her Spanish class one evening, pleased with her results on her comprehension test, she recalled with amusement a conversation she had had with Joan Taylor. Joan was the wife of a senior executive with Altron, a Canadian firm with offices throughout Latin America. The Taylors had Just returned rom a two-year assignment in Guatemala City, and Joanna had contacted Joan to get some insight on the practicalities of living in the region. â€Å"My dear Joanna,† Joan began, â€Å"you will have a very fine life in Central America, or in most developing countries your husband will be sent to, for that matter.You will â€Å"Just watch out for the ‘gilded cage syndrome. †  "The what? † Joanna had asked. â€Å"As corporate executives or diplomats in third-world postings, we live a pretty high life, certainly a standard of living far beyond what we could have in our own countries. Everything is there for you and everything is done for you. It's like living in a gilded cage. Some people love it, and get pretty spoiled; after a while you cant imagine even making a sandwich for yourself†¦ .† Humph, Joanna thought to herself at the time. That would certainly never happen to me.I am a professional. This is an incredible learning opportunity and I am going to make the most of it! May 1999: Joanna's Arrival Joanna arrived on a balmy afternoon, grateful for the warm breeze after a cold Toronto winter. She was excited to see John and only slightly disappointed that their first drive into San Salvador would not be alone, but accompanied by a young Salvadoran named Julio Cesar, who had been assigned as their driver. On the drive from the airport, Joanna tried hard to follow his rapid banter as he pointed out the sights to her.She had felt confident in her Spanish in the classroom in Toronto, but now she could barely understand a word Julio Cesar said. John, sensing her frustration, began to translate, and by the time they reached the house, Joanna was exhausted and discouraged. John was proud of the house he had found, next door to the Mexican embassy and only a block from a tennis club where most of the members were expatriates. He hought this might provide a good social base for Joanna if she got homesick for North American lifestyle. The large 12-room house was certainly impressive, with its shining terrazzo floors and two large gardens.Joanna wondered what to do with all the space. It was also quite secure, with metal bars on all the windows, and surrounded by 12-foot walls. â€Å"This isn't a house, John, it's a fortress,† Joanna said in amazement. mieah . I know it's a bit much,† said John. â€Å"But thi s is the one area of the city we are strongly advised to live in, for security reasons. Smaller homes or apartments Just on't exist. Most of the families living here are either expats or very wealthy Salvadorans. Most have live-in help and need the space. † â€Å"But I don't want anyone else living with us †¦ † . I want you to meet Maria. † Joanna followed John out to the back of the â€Å"Come .. house, and was introduced to a small, brown woman, vigorously scrubbing clothes. â€Å"Maria worked for the family who lived here before; it only seemed right that she should stay. She only lives a few blocks away, though, so she will go home each evening. † After a week, Joanna soon learned Maria's work patterns. Maria would hand wash all their clothes in the cement tub and hang them to dry outside, a chore that would take all day long, as Maria would often wash things three times.The following day she would return to do the ironing, which would take anothe r full day. As Joanna sat in her study upstairs, reading her books and newspapers, she felt an overwhelming sense of guilt thinking of Maria, hand washing every last item of their clothing in the own clothes in a washing machine. Then, when Joanna found out that John paid Maria $6. 00 per day, she was furious. John explained to Joanna that this was the ustomary wage for the women from the â€Å"barrios marginales† who worked as domestic help for wealthy Salvadorans and expatriates.These â€Å"marginal communities† were small groupings of tin shacks located in the ravines that surrounded the city. A few had electricity, but many of the communities, including Maria's, still cooked their meals over fires and lit their homes with candles. Joanna began to slip more money into Maria's pay envelope. Joanna hoped to make a friend of Maria and looked forward to having lunch each day with her and learning more of the local way of speaking. Joanna realized now hat the formal Span ish she had learned in school was vastly different from the language she heard each day on the streets of San Salvador.However, Maria refused to eat at the same table as Joanna and insisted on serving Joanna first in the dining room, and then eating her own lunch on the stone steps in the back room. Joanna was deeply uncomfortable with this and began to eat lunch at the restaurant in her nearby tennis club instead. Other things began to irritate Joanna as well. For example, one day, she started to wash the car in the driveway. Suddenly, Maria's son appeared and insisted that he do he Job for her, horrified that â€Å"la Senora† would undertake such a task herself.Another time, Joanna began to dig up some of the plants in the garden for replanting; the following morning, a gardener appeared at the door, saying that he was a cousin of Maria's and would be pleased to take on additional gardening work. Joanna resented this intrusion into her daily life. If she was going to be spe nding so much time at home, she wanted privacy to read and study. It was going to be a while, she realized, before she found a Job. Joanna was disappointed with the Job prospects among local and even international companies. Most available positions were clerical, for which she was vastly overqualified. l didn't get an MBA to work as a file clerk! † she would think to herself angrily. Then, she would think sadly, â€Å"My Spanish probably isn't even good enough to get a Job as a file clerk. † One day, in frustration, Joanna called her two closest friends in Toronto, colleagues from her old firm. â€Å"l can't win! † Joanna complained. â€Å"l feel guilty all the time. I feel guilty because I don't do anything myself. And I feel guilty if I don't hire local people to the housework. They need the money so much. Then I feel guilty that we pay them six dollars a day. We can afford so much more.I feel guilty that I have a maid and she lives in a tin shack in a ravine two blocks from my house. But John says we can't pay her more than the going rate because it would upset the whole balance of her community. He says they have their own economic structure and norms and we have to respect that. My Salvadoran neighbors tell me that if I pay Maria or the gardener more they won't respect me. But I do anyway, and then I feel guilty because I don't tell John. And then our driver, Julio Cesar . The sarcastic response was the same from both. Gee, Joanna, sounds tough.Beautiful house, a maid, gardener, and driver, afternoons at the tennis club †¦ n wonder you're so miserable. † been a big mistake? She knew how much this Job meant to John, and it was a great step forward for his career. But what about her career and her own happiness? This had been a mutual decision. Something was going to have to change or they would be on a plane back to Toronto very soon. The question was †¦ what? Questions For discussion 1 . Is Joanna suffering from cultu re shock? What elements of the Salvadoran culture seem most difficult for her to adapt to? 2.Should Joanna have done anything differently in terms of her preparation for moving to El Salvador? What do you think she should do now? 3. How could Joanna further her career as a human resource consultant while living in El Salvador? What skills could she develop? Would these skills be transferable if she moved back to Toronto? To another country? 4. If you were John, would you have taken the Job in El Salvador? If you were Joanna, would you have agreed to go? 5. Do you think international careers are feasible for dual-career couples? What issues are important to consider for the individuals involved? What can companies do to make foreign assignments more successful for couples and families? Is the happiness of the employee's spouse the responsibility of the company? 7. What recommendations would you make to international organizations and companies sending employees to politically unstabl e regions? Do companies have a responsibility for the physical safety of expatriate employees? Does this responsibility extend to locally hired staff as well? 8. Do you think Joanna should pay her cleaning lady and gardener more than the standard $6. 00 per day? Why or why not?

McDonald’s and Crespiano’s Restaurants Essay

McDonald’s and KFC’s are two famous restaurants in Doha city. But even though they both serve delicious chicken meals in the same town, they don’t have anything else in common. They have differences in aspects of service speed, meals’ prices, and types of customers. McDonald’s serves meals at high speed as the staff who work there use computers in taking orders, radio headsets to communicate, and automatic timers to help with cooking. Unlikely, Crespiano’s is not as quick as McDonald’s because Crespiano’s staff number is less than McDonald’s. In addition, Crespiano’s system in taking orders is a manual system, no computers used, there is only one person who works as a cashier and takes orders in handwriting. In terms of meals’ prices, McDonald’s meals, are very expensive due to the fact that McDonald’s serves Pepsi and chips with every meal, while Crespiano’s meals are cheaper as they are served without these extras. However, Crispiano’s offers its customers a free home delivery. Unlike McDonald’s, Crespiano’s customers are of the local residents who live nearby the restaurant only because there is one main branch of Crispiano’s in the whole city. On the other hand, McDonald’s has more than one branch all over the city so it serves a bigger number of people and different types of customers. In conclusion, McDonald’s and Crespiano’s serve delicious meals. While they both have a different style in handling their business, customers have an opportunity to choose which style is preferable for them.

Heroin trafficking from Afghanistan Research Paper

Heroin trafficking from Afghanistan - Research Paper Example Hence, heroin production and trafficking from Afghanistan is a major threat to humanity. Thesis statement: An investigation to unearth the role of Afghanistan in Heroin trafficking to global market and possible preventive measures. As pointed out, heroin production and trafficking is based on poppy cultivation and opium based drugs. The opium markets distribute raw opium to traders and they refine it with the help of precursor chemicals and produce heroin. But these refinement workshops are located near to the border areas and poppy farms. So the government control over these areas become limited and it helps the heroin traffickers to form a parallel governing system. The refinement workshops make use of typical equipments for the basic processing of opium. But further refining needs technical expertise and it is provided by some foreign chemists. Morphine base, crude form of heroine is produced from opium. But it is difficult to produce heroin from morphine base. For instance, the heroin traffickers make use of mobile labs to overcome this trouble. Innovative methods like usage of large trucks for the production of heroin help the traders to keep themselves away from the authorities. Some Afghani districts like Nangarhar’s Achin are notorious for heroin labs and large scale heroin production. Frank Clements in the work ‘Conflict in Afghanistan: a historical encyclopedia’ opines that large scale refinement of heroin in Afghanistan helps to smuggle the same through borders without further difficulties (Clements 78). When the refinement process becomes more difficult, cost and demand of pure heroin in the global market shows increasing tendency. Earlier, refining opium was done in Pakistan or Turkey. But in 1995, the Pakistani authorities destroyed illegal workshops and it helped to hinder heroin trafficking from Afghanistan to Pakistan. But the heroin traders discovered an innovative way to handle this situation. They

Nursing Assignment Example | Topics and Well Written Essays - 250 words - 17

Nursing - Assignment Example The data to use in the model for each component will comprise of the course taken by the student to be context; learning materials, web content and teleconferencing as input; the learning, teaching and practical classes as the process; and finally the product evaluation is through the final exam and practical results. A feasible data gathering and management plan for the institution will be through tests and evaluations carried out during the practice teaching workshops. For those that will complete their courses through distance learning, data assessment will be from their evaluation results through tests and final exams. The reporting of the evaluation results can be through individual assessment forms carried out by an instructor at the end of the hospital based clinical experience that is in June and September. The report can then be forwarded to the League for the Nursing Accreditation Commission and Canadian Association of Schools of Nursing (IwasiW, Andrusyzyn, & Goldenberg, 2009). When there are a higher number of facultie, the faster the process of planning and conducting the curriculum evaluation. This is because the faculty reviews test bank and selects most applicable materials for evaluation while at the same time strengthening items in the tests. Direct practice teaching is the most likely feature that will face interest from outside viewers. The faculty should ensure that they provide the best to the students and have a perfect class

The Internet and the music industry Essay Example | Topics and Well Written Essays - 1250 words

The Internet and the music industry - Essay Example Copyright is one of the categories of intellectual property that ensures exclusive rights to the creator of a particular piece of work which can be a publication, a distribution or an adaptation for a particular period of time in preparation to the entry of the said work in the public domain. It refers to creations of the mind that can be creative, scientific, artistic or intellectual in form which is an original idea of the creator (World Intellectual Property Organization, 2009b). One of the most important forms of media covered by the copyright law is the music which can be in the form of musical compositions and audio recordings. The research undertaken targets the presentation of the different issues, problems and controversies that can violate the copyright law. There are different ways that can violate the copyright law in relation to music. One is piracy and the other is the prohibited sharing through the internet. The main goal of the research is the piracy of music through the internet. Internet, being an agent of data sharing and recognized as information superhighway can be considered to surpass the limits of the laws that covers other areas specifically in terms of copyright. This can be attributed to the fact that the said technological advancement cannot be hindered by distance or territorial demarcations (Lehman, 1995; Silverthorne, 2004).

Wash Avenue Incorporated Case Study Example | Topics and Well Written Essays - 2500 words

Wash Avenue Incorporated - Case Study Example Having worked in a car wash to support his college education, he has acquired the necessary skills and has always been inspired to put up his own company. To differentiate itself from other players, Wash Avenue will be located in the mall's garage and provide services while the customers shop. The company will officially be opening its first shop in Copley Place but plans to expand into other areas as soon as it gains popularity in the market. By locating in the malls, Wash Avenue hopes to develop a core competence in (1) extending quality car wash service and (2) utilizing the best available technologies in the market. In order to translate this into sustainable advantage, Wash Avenue will outline a unique process of giving "car make-overs" and ensure consistency. The company will also partner with the car wash technology expert Seven CarWash Romania Inc (2008) which will design and update its equipment. The US car wash industry is comprised of 14,000 full-service car washes accounting for US$5 billion in annual revenue (International Car Wash Association 2008). This huge market is still highly unsaturated and business organizations are still looking for ways where they can improve their service offerings. In this situational analysis, the PEST model will be used in order to fully understand all the opportunities, challenges, and issues which confront the industry players (Thomson 2002). This strategic management technique will enable Wash Avenue to identify the opportunities and threats in its external environment and respond to this by crafting appropriate marketing strategies. Political. The nature of car wash business makes it as a subject of legislations which varies from state to state. However, the theme of these regulations is often about the preservation of water and environment (International Car Wash Association 2008) . All car wash operators are required to manage and to use only a minimal amount of water during the process. Currently, as customers are also becoming more and more aware of social corporate responsibility, car wash operators are also pressured of rethinking their solid waste management practices in order to ensure sustainable development. Economic. The United States have entered a turning point in its economic history. From long been globally respected because of its economic hegemony, the nation is now threatened by economic slowdown (US Economic Crisis 2008). This situation is

How Disney's Social Power Has Influenced the Vision of the American Essay

How Disney's Social Power Has Influenced the Vision of the American Dream - Essay Example is an interesting theme because this would provide an insight on the power of digital media in bringing about a revolutionary change in the society on all levels. This research caters for the needs of the contemporary era which is primarily a digital age and will become even more so as a result of the continued technological advancement in the future. The intended audience that would be interested in this research or who might benefit from the results of this research includes but is not limited to digital media owners and stakeholders, writers, cinematographers, actors, directors, producers, and the youth of America. Besides, this research would also produce valuable results for the policy-makers and law-making bodies. Walt Disney’s contribution to the contemporary media has been widely recognized, acknowledged, and appreciated. Walt Disney made a lot of contribution to the floursihment of entertainment world. Mickey Mouse, one of the cartoon characters introduced by Walt Disney provided a stereotypical image of the everyday American. Mickey Mouse was visualized as the alter-ego of Walt Disney (Mosley 148). The personality characteristics and traits idealized in the Americans including courage, bravery, persistence, and creativity were manifested in the character of Mickey Mouse. Subsequently, Minnie Mouse was introduced as the on-screen personification of the American Girl. Major scholars and theorists from the Hebdige to the Frankfurt School have explored Disney’s imperialistic nature, most of them identifying the readers as passive uncritical consumers (Martins 2). This research would fill the gap in the literature by identifying the factors related to the social power of Walt Disney that have contributed to the contemporary visualization of the American Dream. The research question would thus be; How Disneys social power has influenced the vision of the "American Dream"? A detailed literature review will be carried out to identify the possible factors

Eco dq Essay Example | Topics and Well Written Essays - 500 words

Eco dq - Essay Example Money is a medium that enables people to forgo the use of goods and service that are less required to them and purchases which are most required. ii. People sell their service (work) to earn money now and to buy goods and services at a later time. Money is essential because it has a value in future and therefore people work to acquire money. The economic system of money functions on the basis of mutual aspects of belief (Moffatt p.2). iii. There are chances when the belief in money is lost or the future value of money is assumed to be low. This happens when the currency is impacted by inflation and people have a tendency to spend their money quickly. But profitable deals are not usually signed during inflation due to the fear of future value of money when it will be actually paid. Inflation can cause various inefficiencies in the economy where shop owners have to change the price of goods frequently and customers have carry loads of money to purchase just a loaf of bread. When people lose faith in money, economic activities are likely to halt. Like any other good, money is also a good which is ruled by the maxim of supply and demand. Money is a good, the value of which is determined by the demand and supply. Money tends to possess less value when there is inflation (when there is an increase in the price of goods) that occurs due to increase in supply of money, demand for money reduces, supply of goods decreases or when the demand for goods increases (Moffatt p.3). When an economy is under recession and there is high rate of unemployment the Fed issues policies to maintain interest rates at low level by purchasing securities. As a result, the price of securities rises and reduces their yields. This action of the Fed increases the amount of reserves with banks and increases the amount of bank credit that ultimately increases the total amount of money in the economy. This is the reason why central banks believe that the

The dogs Essay Example for Free

The dogs Essay The outdoors contains many wonders that a child explores throughout the early years of life; therefore, a person’s childhood tends to position his path for the future. As a result, occurrences seen on an average day sitting at school, exploring in the woods, or examining the stars have the potential to be life changing. An American Childhood (Dillard), â€Å"Two Views of a River† (Twain), and â€Å"Listening† (Welty) all allocate this thought, yet the works juxtapose each other with different morals. Annie Dillard writes of the expectations of her to return after completing college and settling in the same town in which she resides her entire life before attending college: â€Å"It crawled down the driveway toward Shadyside, one of the several sections of town where people like me were expected to settle after college, renting an apartment until they married one of the boys and bought a house† (2). Dillard feels essentially unpermitted to broaden her horizon of a future. She believes she had been restricted too early and therefore Dillard feels she is not allowed to live up to her possible potential. Mark Twain, on the other hand, writes of the river and its influence upon him: This sun means that we are going to have wind tomorrow; that floating log means that the river is rising, small thanks to it; that slanting mark on the water refers to a bluff reef which is going to kill somebody’s steamboat one of these nights if it keeps on stretching out like that [†¦]. (1) Within his piece, Twain wonders if he were to have noticed all the diminutive and revealing things of the river as a child, whether it would have foreshadowed the future from the perspective from which he sees the past now. Twain wishes he had respected the river further as a child rather than simply viewing it as an effortless beauty. Eudora Welty also writes of her childhood, explaining her love for the sky and all that dwells within it. She states, â€Å"I could see the full [continues]

motivation of the employee

motivation of the employee Chapter Two- Literature Review 2.1 Introduction At one time, employees were considered just another input into the production of goods and services. What perhaps changed this way of thinking about employees was the research, referred to as the Hawthorne studies, conducted by Elton Mayo from 1924 to 1932 (Dickson, 1973).This study found out that employees are not motivated solely by money but also their behaviour is linked to their attitudes (Dickson, 1973).The Hawthorne studies begun the human relations approach to management, whereby the needs and motivation of employees become the primary focus of managers (Bedein, 1993). Understanding employee motivation and its relationship with corporate culture and gender is the focus of this research. This chapter is divided into seven sections; section 2.1 introduces the main subjects of this dissertation and is followed by section 2.2 which discusses employee motivation in small medium companies. The next section which is section 2.3 looks at motivation and the various theories developed by researchers, then section 2.4 considers the role of the manager when it comes to employee motivation. The last two sections; section 2.5 examines corporate culture with section 2.6 on gender and how it is perceived. Finally a summary of the whole chapter is presented in section 2.7. This section will review the most relevant studies on employee motivation and in small medium companies. 2.2 Employee Motivation in Small Medium Companies Organizational scientists and practitioners have long been interested in employee motivation and commitment. This interest derives from the belief and evidence that there are benefits to having a motivated and committed workforce. The Hawthorne Studies A major revision of ‘needs theory came from the work undertaken in the United State of America in the 1920s and 1930s of the Hawthorne Works of the Western Electric Company. This gave rise to a new school of management thinking, which suggested that employees have social needs which are as important as economic needs; these studies concluded that social relationships were significant in the satisfaction of the human need for social contact. The major contribution of this work in understanding employee motivation at work has been to focus attention on the design of jobs and tasks in an effort to make them attractive (Mullins, 2007). Employee motivation could be seen as the internal strength that drives employee performance. This strength enables employees to carry out their duties as expected of them having a particular aim in mind. And in most cases, where this strength is lacking, employees sometimes perform poorly. However, certain factors like job features, individual variation and organisational practices may influence employee motivation to work. It depends on good system that reward effectively, because it is critical as a motivated employee will achieve a great deal (Clark, 2009). According to McConnell (2002) companies have to consider the following steps in order to keep their employees in the organisation: ïÆ'Ëœ The employees perception of the work environment directly relates to the job performance. ïÆ'Ëœ What employees think of their jobs and their employer when the environment is positive ïÆ'Ëœ Improvement of the environment generally improves employee performance. McMackin (2006) states that large corporations have more money, name recognition and benefits to attract the best employees in comparison with small medium companies. Regardless of the positive aspects of larger corporations, many employees leave in order to work for small businesses, since they are able to have faster career advancement. According to Gaebler Ventures (2006) research show ten different motivational factors that are important for increasing motivation both for managers as well as employees; they include promotion potential, interesting work, personal loyalty, tactful discipline, appreciation for work done, good working conditions, help with personal problems, high wages, feeling of being in on things and job security. Gerson (2003) on the other hand states that employees in small organisations may leave for better salaries and benefits. The decision to leave can be affected by feelings of unappreciation, work condition, cultural conflicts, lack of convenience, lack of advancement and lack of support. According to Moses (2005) the basis for employee motivation is divided into two categories; anticipation of reward for work well done, and fear of discipline for mistakes or works done poorly. Motivation techniques at most companies falls into one of these two categories. The ideal for a small-business owner is to motivate employees in a positive way, since employees develop loyalty and personal commitment when they are encouraged to perform well in order to advance and receive recognition and financial benefits. The most negative aspect of this method is the fact that the less hard working employees will be fired or downgraded. The method also lacks teamwork, includes employee backbiting and has no long-term motivation. Wiley (1997) states that the relationship between people and work have fascinated scientists for many years, both psychologists and behavioural scientist, but in both field concepts such as need, motive, goal, incentive and attitude occur more frequently rather than concepts of aptitude, ability and skill. Scientist investigates how personal, task and environmental characteristics influence behaviour and job performance concerning motivation. Motivation does not remain the same over the years, it changes due to personal, social and other factors and it also affects the behaviour of a person rather than end performance. In order to create an environment that fosters employee motivation it is important to explore the attitudes that employees have towards factors that motivate them. When a company know what motivates its employees they are better prepared to stimulate them to perform well. In order to know what motivates employees, organisations must have regular communication and ask employees what sparks and sustains their desire to work (Herzberg, 2003). Most managers assume that their employees have the same motivational drivers as them, but managers must abandon this assumption and focus on the recognition of individual drivers. Findings from a forty year survey demonstrate that employees are motivated by receiving feedback and recognition and those individuals at different levels of the organisation might have different motivational values (Wiley, 1997). Managers have to understand what motivate their employees in order to receive high performance at the organisation. 2.3 Motivation Motivation is the creation of stimuli, incentives, and working environments which enable people to perform to the best of their ability in pursuit of organisational success. It is commonly viewed as the magic drives that enable managers to get others to achieve their targets. Since the dawn of the twentieth century, there has been a shift at least in theory. Many management theorists have provided insights into motivation (Strickler, 2006). Abraham Maslows hierarchy of needs provides insights into personal behaviour patterns. Other influential research has been conducted by Frederick Herzberg, who looked at job satisfaction, Douglas McGregors X and Y theory, which suggest management styles that motivate and de-motivate employees etc. Underpinning Herzbergs theory was his attempt to bring more humanity and caring into the workplace. His theory was to explain how to manage people properly, and to motivate them for the good of all people at work. Many contemporary authors have come up with several definitions for the concept of motivation. Motivation has been defined as the psychological process that gives behaviour purpose and direction (Kreitner, 1995), an internal drives to satisfy an unfulfilled need (Higgins, 1994), and the will to achieve (Bedeian, 1993).For this dissertation, motivation is defined as the inner force that derive individual to accomplish personal and organisational goals (Mullins, 2007). Motivation can have an effect on the output of any company or organisation. Organisations and companies relies heavily on the efficiency of it production staff to make sure that products are manufactured in numbers that meet demand of customers. If these employees lack the motivation to produce and perform to the best of their ability and meet the demand of customers, then an organisation may face a problem which may lead to serious consequences. 2.3.1 Internal and External Motivation Motivation according to Kehr (2004) can be either internal or external, it can be viewed as push or pull determinants. Implicit motives are factors intrinsic to the activity and explicit motives arise from factors extrinsic to the activity. Intrinsic motivation is the key motivation component of employee empowerment and individuals are responsible for achieving their own career success. It is based on positively valued experiences that a person receives directly from their work tasks such as meaningfulness, competence, choice and progress. Bymes (2006) explain that external motivators depend on outside factors to push the individual to complete a task. Kehr (2004) adds that explicit motives are influenced by social demands and normative pressures. Extrinsic rewards are based on reward and punishments controlled by the organisation. Like Bymes (2006) individuals with external motivators are motivated by salary or wage packets. Internal on the other hand is associated with employees who want to be employed in a particular position by a firm whose organisational values and work requirements are closely linked with the individuals personal values and skills. Implicit and explicit motives relate to different aspects of the person, but both are important determinants of behaviour. According to Basset-Jones Lloyd (2005) motivators associated with intrinsic drivers outweigh motives linked to financial and inducement and observing others benefiting from recognition and extrinsic rewards. Like Locke Latham (2004) internal factors that drive motivation and external factors that act as inducements to action is the concept of motivation. Motivation can affect three aspects of work; direction, intensity and duration. Peoples skill, abilities and how and to what extent they utilise them are affected by motivation. According to Katz (2005) intrinsic factors are the main reason for a persons true commitment and motivation. Extrinsic factors like salary and working conditions are also important, but do not give the commitment and excitement that the employee needs. How a person views the assignment and how tasks, information, rewards and decision-making processes are organised are strongly linked to the personal activities. People become more motivated when they identify themselves within a group and contribute to performance as a group (Van Knippenberg, 2000).This relies on the work performed by Locke and the goal setting theory he developed. This goal is team performance and the individual feeling part of the group. The focus of Locke was on the goal but in order to reach the goal one must associate oneself with the group and task. Glen (2006) contend that the most important factor to rely on is feedback since it can help an employee improve his or her performance ; communication is also vital in the world today and can be beneficial to both the manager and employee . 2.3.2 Motivation Theories The traditional form of motivation stated that people could be driven by fear and therefore managers had to be tough. This approach made the employees do the bare minimum and only work while their manager was watching. Research on motivation and it impact on individuals and employees has been undertaken from the mid-twentieth century. Prominent among such researchers include; Maslow1954, Herzberg 1959, Adams 1962, Vroom 1964, Alderfer 1972, Locke 1981 and others. There is intense competition as a result of technological advancement, demographic changes, globalisation, which puts more pressure on organisations to deliver products and services with continuous improvement. The theories on motivation identify individual needs, their expectation and reaction to both internal as well as to the external environment. The various motivation theories are discussed below. Maslows Hierarchy of Needs A ground-breaking theory on the subject of motivation and needs of the human being was advanced by Abraham Maslow in 1954.He stated that there are some fundamental needs for the human being that can be arranged in a hierarchic way. He argued that individuals and for the purpose of this study, employees are motivated to satisfy a number of diverse needs. According to Maslow until the most vital needs are fulfilled, other needs have little effect on the employees behaviour. Once a need is satisfied, and therefore less essential, other needs emerge and become motivators of their behaviour (Porter et al, 2003). At the base of the hierarchy is the physiological needs; food, clothes etc.These are considered primary needs as employees concentrate on satisfying these needs before the others. Physiological needs according to Maslow are undeniably the most pressing of all needs. Once this need is fulfilled, the next level surfaces with the employee becoming anxious with the need for safety and security both at home and at the workplace. Likewise, once the safety need too is satisfied, the employee strives for a sense of membership or an affiliation and a feeling of approval by others. Once the employee finds his/her place in a group or team, the need and longing to be held in esteem, recognised and respect crops up. Maslow asserts that with all these needs satisfied, employees are then motivated by the desire to ‘self-actualise and accomplish whatever they identify as their utmost potential. (Ramlall, 2004) Herzbergs Two-Factor theory According to Herzberg an individuals relation and attitude towards work can determine success or failure. While Maslow looked at individual needs, Herzberg tried to find out how employees felt about their work and what really motivates them. In 1959 he created his two-factor theory by looking at the causes of job satisfaction and dissatisfaction in an effort to fully know what motivate people. He divided the needs into two categories; hygiene factors which relate to the needs that involve the framework of the task they performed and if these needs are not fulfilled there will be dissatisfaction on the part of employees. In essence if you want to motivate employees, concern should be given to the work itself (Ramlall, 2004). Herzbergs hygiene factors can be linked to Maslows hierarchy of needs and primarily the vital needs at the base of the hierarchy. The hygiene needs accommodate the need that arises from the physiological, safety and social or belongingness needs that do not make the employees satisfied in their job, but simply avoid dissatisfaction if fulfilled. In contrast motivator factors are those that allow for psychological growth and progress on the job. They are very much connected to the idea of self-actualisation regarding a challenge, to savour the satisfaction of achievement, and to be acknowledged as having done something meaningful (Basset- Jones and Lloyd, 2005). Herzberg further stated that certain characteristics are related to job satisfaction and others to job dissatisfaction. Intrinsic factors, such as achievement, advancement, recognition, responsibility are related to job satisfaction. Job dissatisfaction is a result of extrinsic factors; company policies, supervision, working condition etc. He assert that a job do not get satisfying by removing dissatisfying factors and therefore dissatisfaction is not the opposite of job satisfaction. In order to understand the employees motivation to work the attitudes of the particular employee has to be known (Herzberg, 2003). To Bassett-Jones Lloyd (2005) Herzberg was interested in the extremes where workers either felt good about work or bad, and this led to the development of extrinsic and intrinsic factors. The extrinsic factors are called hygiene or maintenance factors and are linked to job dissatisfaction. Intrinsic factors on the other hand lead to job satisfaction. The factors were labelled motivators to growth because they were associated with high level of job satisfaction. The two factors are of equal importance when explaining what motivates an employee. They explain Herzbergs suggestion of motivation as similar to ‘internal self-charging battery. For employees to become motivated the energy has to come from within. Herzberg however argues that motivation is based on growth needs; and is founded upon satisfaction born out of a sense of achievement, recognition for achievement, responsibility and personal growth. A review of Maslows and Herzbergs theory lead to further research and theories the first of which was developed in 1962 by Stacy Adams. Equity Theory This theory developed by Stacey Adams in 1962 suggests that since there is no absolute standard for fairness, and employees want to be treated fairly, they are likely to assess fairness by making comparison with others in similar situations. If they find out that they are not treated similarly they may lower their output, their quality of work or even leave the organisation for another where they are likely to be treated better. In essence it is not the real reward that motivate, but the perception of the reward in comparisons with others (Boxall and Purcell, 2007. While a simple theory, this theory according to Latham cannot cover every incident as some employees are far more receptive to perceptions of unfairness than others. It is therefore very important for managers to be conscious of what their employees perceive to be fair and just and also know that this will differ from one employee to the other (Latham, 2007). Vrooms Expectancy Theory Whereas Maslow and Herzberg looked at the connection between needs and the ensuing effort expanded to fulfil them, Vroom concentrated on effort, performance and outcomes. The fundamental concepts key to expectancy theory is that the anticipation of what will happen influences the employees choice of behaviour that is, expectations and valence. Vroom interpreted motivation as a process in which employees choose from a set of alternatives based upon the likely levels of expectation, and called the individuals perception of this instrumentality. Valence in his theory is the assessment of actual outcome of ones performance and together with instrumentality is very central in the expectancy theory (Ramlall, 2004; Mullins 2007). From this theorys viewpoint, an employee assigns a worth to an expectation, considers how much effort will be required, and works out the likelihood of success. If the perceived reward is sufficient for the effort required, the employee may make the effort. Expectancy in this theory is the prospect that they can carry out their duty in a way that leads to an optimistic result. For the employee the amount of effort he/she is eager to put in any performance of task is influenced by the expectation of the outcome of the effort (Mullins, 2007). If the employee works hard then he/she can expect a good work result hence a higher reward. High instrumentality for the employee comes from the notion that if he/she shows off good work result there will be adequate reward. Low instrumentality would then be that the employee feels that the result of the reward will not be independent on the particular work result. Vrooms VIE model is illustrated below. Writing in People Management Magazine, Lees (2008) believes that Vrooms theory give an insight into the research of employee motivation by shedding more lights on how individual goals sway individual performance. Vrooms expectancy theory has been criticised for attempting to envisage a choice or effort. However because no obvious pattern of the meaning of effort exist, the variable cannot be measured effectively. According to Latham (2007), the employee is assumed to deliberately weigh up the satisfaction or pain that he/she expects to attain or avoid and then a selection is made. The theory says nothing about intuitive motivation, something that Locke considered when he expanded Vrooms theory. Alderfers ERG Theory Unlike Maslows theory that refers to an individual who acts increasingly for his/her need satisfaction first, with the simplest one up to the most complex ones, Clayton Alderfers theory (1972) which extended Maslows theory asserts that this course of action is not essentially progressive. According to him, there are three significant categories of human needs: Existence (E) needs which ensures the sustainability and human endurance; food, Salary, shelter etc Relational needs (R) that is socialising need that refers to the relationship between an individual and the social setting and is satisfied by interpersonal relations. Fulfilling these needs depends on the association with others. Growth (G) needs which consists of a persons self respect through personal feature as well as the concept of self-actualisation present in Maslows hierarchy of needs.Alderfer believed that as you begin satisfying superior needs, they become powerful like the power you get, the more you want (Mullins 2007) . Although not fully tested, Ramlall (2004) and Strickler (2006) contend that the ERG theory seems to describe the dynamics of individual needs in an organisation rationally well and can help managers when it comes to motivating employees. To them it provides a less rigid account of employees needs than Maslows hierarchy. By and large, it comes closest to explaining why employees have certain needs at diverse times. Goal Setting Theory Edwin Locke extended Vrooms theory by developing his goal setting theory which takes into consideration the conscious motives that exist when organisations set goals to be met. According to Robbins (2003) Lockes goal setting theory states that specific and difficult goals lead to higher performance with the help of feedback. In addition to feedback, goal commitment, and adequate self -efficacy, task characteristics and national culture have been found to influence the goal performance relationship. Motivation comes from the goal an individual set up based on human needs, personal values, personality traits etc which are shaped through socialization and experience. The behaviour used to accomplish the goal depends on whether the goal is difficult or specific. The amount of effort an individual puts in reflects the level of satisfaction experienced which can lead to other actions (Porter et al, 2003). In order to reach the goals some conditions has to be present; such as feedback, goal commitment, ability etc. According to him, a goal is required in order to create motivation within the employees to perform better than before. He indicates that financial rewards can improve the sustainability of a persons dedication as well as behaviour. .Goal setting and management by objectives programs have grown in the past two decades and motivation has been organised in three categories; personality based view, cognitive decision and self regulation perspectives. The basic idea of Lockes goal setting theory is that employees goals are related to their motivation since their goals direct their thoughts and action. The cognitive decision predicts an individuals choices or decisions and finally the personality-based perspective emphasize personal characteristics as they affect goal choice and striving (Locke and Latham, 2004). The personality-based category does not predict motivation, but it can provide understanding of what motivates individuals. The above theories are part of the broad field of human motivation study and they all have implications for individuals different workplace behaviour. They can also be applied to a variety of management practices aimed at motivating employees. However these researches were carried out in Western Europe and in America decades ago. Can the findings of this research be applied in Ghana which is in a different setting? Will similar research in Ghana yield the same result? T o better understand employee motivation, it is important to know the role of managers who are facilitators of employee motivation. 2.4 Motivating Employees: The Role of the Manager Leadership literature states that motivation is influenced by the nature of the relationship between the leader and employees. Managers according Bymes (2006) needs to hire the right person that is most suitable for a certain job, value its employees and support them in making contributions to the organisations and always try to create a motivated workforce. Motivated employees do not only create a good working environment, they also make noteworthy contributions to the organisations. Good managers make their employees fell like business partners and use empowerment in order to make the workplace and the surrounding environment into a place where employees feel good as well as creating a work wherefrom employees feel good inside (Bassett-Jones Lloyd,2005). Motivation therefore is about cultivating your human capital. The human challenges lies not in the work itself, but in you, the person who creates and manage the work environment. As indicated by Garg Rastogi (2006) in todays competitive environment feedback is essential for organizations to give and receive from employees and the more knowledge the employee learn, the more he or she will be motivated to perform and meet the global challenges of the market place. By involving the employee at work and providing challenging tasks it might increase the intrinsic motivation which transforms potential into creative ideas and this will factor fair and constructive judgement of ideas and sharing of informations.Leaders have an important part in the organisation because they act as the force that motivates the performance of the employees (Katz,2005). Leaders are there to motivate people to follow the designed work and by doing so enhance performance. Although employees look to different elements of their organisation to satisfy different drivers, they expect their managers to do their best to address their needs and concerns. Organisations has to recognize the resources, both human and technological that are available within the organisation and conduct training programs that will contribute to the productivity and the levels of motivation at individual or group levels. Motivating employees begins that to do their best work, people must be in an environment that meet their most basic emotional drives to bond and understand. The drive to bond is best met by a culture that promotes collaboration and openness (Nohira et al, 2008). Motivating employees is vital if employers are to achieve maximum performance and productivity. Contemporary theories on motivation centres more specifically on the relation of beliefs, values, goals with action. Motivation in contrast functions as an engine for inner human growth by providing attractive and demanding task. Motivation theories developed in the western world with their orientation on self-satisfaction and instrumentalism have mainly emphasized on rewarding those individuals who succeed. These theories did not take into consideration the terrain in Africa and also individuals who are highly motivated but incapable of accomplishing. This has produced in some part of Africa and also in Ghana situations where managers are not able to answer the needs of every employee. Studies indicate that employees in the western world draw their motivation from self satisfaction but the same cannot be said of their counterparts in Africa and most especially in Ghana. What do they derive their motivation from? Does the companys corporate culture have any bearing on how they are motivated? Is there a relationship between the companys corporate culture and motivation? The next section will look at motivation and corporate culture. 2.5 Motivation and Corporate culture Corporate culture draws its roots from various sources. This include national and regional cultures, (Hofstede, 1991) the vision and management style (Schein, 1985) and the nature of the business and the environment it operates in and the organisational field where it operates (Gordon, 1991). For this study the relevant cultural roots comes from Ghana. Individuals, especially qualified ones, have more choices with regards to potential jobs offers. How companies motivate place a vital role in attracting employee and competing well todays competitive market. To create a culture that fosters individual motivation is not easy because it takes time to figure out the factors that motivate each employee. It is even more important nowadays as more individuals draw their interest from other things beside money. To understand the importance of corporate culture in this dissertation it is important to first define what culture is. Schein (2004) defines culture as consisting of rules, procedures and processes that govern how things are done, as well as the philosophy that guides the attitudes of senior management towards staff and customers. Referring in his work to the people of a nation Hofstede also defines culture as ‘the collective programming of the mind which distinguishes one group or category of people from another. This endorses the issue that corporate culture is a unique aspect of an organisation, even though it is difficult to manage. According to Schein an organisations culture develops to help cope with its environment. He characterizes culture as consisting of three levels: ïÆ'Ëœ Artefacts which are the most observable level of culture yet are hard to understand. ïÆ'Ëœ Espoused Values; which underlie and to a large extent determine behaviour, but they are not directly observable as behaviours are. There may be a difference between stated and operating values. People will attribute their behaviour to stated value. ïÆ'Ëœ Basic assumptions and Values: the core or essence of culture is represented by the basic underlying assumptions and values, which are difficult to discern because they exist at a largely unconscious level. Yet they provide the key to understand why things happen the way they do. 2.5.1 National culture National culture milieu influences the outlook of an organisations stakeholders. Hofstede proved this with work on IMB employees in 43 countries and how attitude to work and behaviour of employees towards authority differ from one location to the other. In his study he identified five dimensions of culture and demonstrated that there are national and regional cultural groupings that affect the behaviour and activities of organisations. The first dimension is power distance and refers to the degree to which people accept inequality amongst institutions and organisations. The second dimension, uncertainty avoidance measures the degree to which people are willing to accept change and work in uncertain circumstances. Therefore the higher the degree of uncertainty avoidance the more structured people likes things to be (Steers et al, 1993). Individualism which is the third dimension refers to the degree to which people see themselves as being part of a group or as individuals. His fourth culture dimension, masculinity versus femininity refers to the conventional values placed on male such as assertive

Plato The Theory Of Knowledge Philosophy Essay

Plato The Theory Of Knowledge Philosophy Essay Plato is one of the worlds best known and most widely read and studied philosophers. He was the student of Socrates and the teacher of Aristotle. His level of thinking and reasoning were well beyond that of his time. Plato is most well-known for his theory on forms but I find Platos Theory of Knowledge behind his example of the cave and divided line fascinating. There are three main examples I want to focus on that can be used in describing Platos theory of knowledge: his allegory of The Cave (my favorite), his metaphor of the Divided Line and with some extra help from his theory on Forms. Each theory is intertwined and are the best examples to represent Platos own view on what knowledge really is, even thought they are unique in their own way by opening up new and different ideas, Here we will explore how one example relates to the other in terms of the truth of knowledge from Platos point of view. The Cave: In The Cave, Plato describes a scene of prisoners seated in a dark cave facing a wall from birth; the prisoners have never seen anything except shadows. If the prisoners could turn around they would see puppeteers with props and a fire behind that. In the example, the puppeteers are using the fire to produce shadows on the wall for the captive prisoners. Plato states that to them, reality is just a shadows thrown onto the wall, because that is all they have ever and will ever know. Another vision was about a prisoner being released, describes how his movements would suffer, his eyes would suffer and his body would suffer not only emotionally but physically. All the evidence I gather from the cave makes it seem like Plato thought most of humanity was living in a cave, in the dark and very limited in knowledge being bound to bare minimum, and that with new knowledge and to gain this new information is basically humanity being rescued from darkness. He put it this way, the conversion of the soul, in the readiest way; not to put the power of sight into the souls eye, which already has it, but to ensure that, instead of looking in the wrong direction, it is turned the way it ought to be.(Plato Republic book X) To Plato the rest of humanity was basically these tied up people. Gaining true knowledge to common people would be the same as letting one man out of the cave, potentially dangerous and also freeing at the same time. The Divided Line: The Divided Line visualizes the levels of knowledge in a more systematic way. Plato states there are four stages of knowledge development: Imagining, Belief, Thinking, and Perfect Intelligence. Imagining is at the lowest level of this developmental ladder. Imagining, here in Platos world, is not taken at its conventional level but of appearances seen as true reality. Plato considered shadows, art and poetry, especially rhetoric, deceptive illusions, what you see is not necessarily what you get. With poetry and rhetoric you may be able to read the words but you may not understand the real meaning. For example, take, again, the shadow. If you know a shadow is something real then you are beyond the state of imagination which implies that a person is unaware of observation and amounts to illusion and ignorance. Belief is the next stage of developing knowledge. Plato goes with the idea that seeing really is not always believing we have a strong conviction for what we see but not with absolute certainty. This stage is more advanced than imagining because its based more firmly on reality. But just because we can actually see the object and not just its shadow doesnt mean we know all there is to know about the object. In the next stage, Thinking, we leave the visible world and move into the intelligible world which, Plato claims, is seen mostly in scientists. It stands for the power of the mind to take properties from a visible object and applying them. Thinking is the visible object but also the hypotheses, A truth which is taken as self-evident but which depends upon some higher truth. Plato wants us to see all things as they really are so we can see that all is inter-connected. But thinking still doesnt give us all the information we crave and we still ask why? For Plato the last stage of developing knowledge, Perfect Intelligence, represents the mind as it completely releases from sensible objects; which is directly related to his doctrine of forms. In this stage, hypotheses are no longer present because of their limitations in depending on even further higher truths. Plato summarized the Divided Line with And now you may take, as corresponding to the four sections, these four states of mind: intelligence for the highest, thinking for the second, belief for the third, and for the last imagining. These you may arrange as the terms in a proportion, assigning to each a degree of clearness and certainty corresponding to the measure in which their objects possess truth and reality.(Johnson 59) When discussing the Divided Line, The Forms are the highest levels of reality. Plato concludes here that the real world is not what we see but what we understand or feel in an intelligible world because it is made up of eternal Forms. The Forms take on the explanation of existence and life. Plato describes forms as changeless, eternal, and nonmaterial essences or patterns of which the actual visible objects we see are only poor copies. Plato uses a person discovering the quality of beauty to explain this, he will abate his violent love of the one, which he willà ¢Ã¢â€š ¬Ã‚ ¦deem a small thing and will become a lover of all beautiful forms; in the next stage he will consider that there beauty of the mind is more honorable that there beauty of outward form. Drawing towards and contemplating the vast see of beauty, he will create many fair and noble thoughts and notions in boundless love of wisdom; until on that shore he grows and waxes strong, and at last the vision is revealed to him of a single science, which is the science of beauty everywhere. (Plato republic book XI) There are many Forms but not everything has a Form, if this were so then there would be a parallel world. Forms are not something we can touch but something we hold in our minds, the thought of a perfect circle or prefect shapes; Plato described them as real existence, colorless, formless, and intangible, visible only to the intelligence. Knowledge: Forms do not exist per se; they just cant be touched. Plato said, The forms are the causes of all our knowledge of all objects. The forms contribute all order and intelligibility to objects. Since we can only know something insofar as it has some order or form, the forms are the source of the intelligibility of all material objects.(Tate) To me forms are what we get our ideas from; the thought of something perfect, when made by man is imperfect. Plato said Forms are related to things in three ways: cause, participation and imitation. But Plato doesnt mean to say that all Forms are related to each other, only that significant things use some Forms and that just knowing that includes understanding the relationship between Forms. Plato says there are three ways to discover Forms: recollection, dialectic and desire. Recollection is when our souls remember the Forms from prior existence. Dialectic is when people discuss and explore the Forms together. And third is the desire for knowledge. Platos Theory of Knowledge leads us down many roads but we see the same theme through-out all of the examples: light to dark; ignorant to educated; reality to really real. In The Cave we move from the dark of the cave to the light of outdoors, showing us our on limitations and how knowledge can get us beyond our previous limitation, but also how our knowledge can be a limitation if we do not keep searching. The Divine Line took us from the ignorance of Imagining to the education of Perfect Intelligence. The Forms showed us that even though we can see something does not mean we can see all of it and just because we cannot see something does not mean it does not exist. All three link knowledge as the key to all; anything and everything. If you have infinite knowledge there is nothing you cannot have.

Iraq: a Lesson from Panama Imperialism and Struggle for Sovereignty Ess

Iraq: a Lesson from Panama Imperialism and Struggle for Sovereignty If History is to be the signifier of lessons learned, then why do wars continue to happen? The United States has never really been considered an Imperialist nation, but as history proves, the US has had a long stake in international geopolitical control over various countries, as well as economic markets that have made these countries dependent on the United States for survival. In light of recent events in Iraq, one should take a step back and look at the US’ history of hostile invasions to â€Å"make the world safe for democracy.† This mantra had devastating on the tiny country of Panama 14 years ago. Why did the US invade Panama? To free Panama from its oppressive dictator, Manuel Noriega. The result was the a death toll of three thousand, and the country’s further dependence on the US for economic survival. Who again was the US trying to save Panama from? In reviewing the story of Panama, one is able to draw uncanny connections to the current sit uation in Iraq. The administration even has many of the same people that decided to invade Panama under Bush senior. Now the same minds have decided to invade Iraq under George W. Bush, under the same pretext of â€Å"freeing the Iraqi people.† Based on history however, what will be the consequences for the Iraqi people and the Iraqi nation? On December 20,1989 President Bush ordered US forces into Panama as he explained, â€Å"to safeguard the lives of Americans, to defend democracy in Panama, to combat drug trafficking, and to protect the integrity of the Panama Canal Treaty.†[1] In December of 1989, 26,000 US soldiers occupied Panama in search of Manuel Noriega to be seized and tried on traffickin... ...s neighborhood, and with West Indians in Margarita, Colon, February 14-19, 1990 [20] CODEHUCA, Testimonies recorded by staff of the Central American Human Rights Committees, San Jose, Costa Rica, taken in Panama Jan. 29, 1990 [21] Ibid. [22] Ibid. [23] Pensamiento Propio, Jan./ Feb., 1990 â€Å"La guerra total de Bush† pp.28 [24] Ibid. [25] Opinion Publica, CELA, Panama, No.24 Feb.1990 Magela Cabera Arias, â€Å"La Reconstruccion en El Chorrillo,† pp. 8-9 [26] El Periodico, â€Å"Bombardean Pacora con substancias quimicas,† Panama Occupied Territory, Feb. 1990 p.8 [27] Ibid. [28] Reuters, Washington D.C., Jan 9, 1990 [29] Ibid. [30] Wheaton, p.20 [31] Ibid. [32] http://www.geographyiq.com/countries/pm/Panama_history_summary.htm. [33] CRS Issue Brief, Panama – US Relations: Continuing Policy Concerns [34] Ibid. Iraq: a Lesson from Panama Imperialism and Struggle for Sovereignty Ess Iraq: a Lesson from Panama Imperialism and Struggle for Sovereignty If History is to be the signifier of lessons learned, then why do wars continue to happen? The United States has never really been considered an Imperialist nation, but as history proves, the US has had a long stake in international geopolitical control over various countries, as well as economic markets that have made these countries dependent on the United States for survival. In light of recent events in Iraq, one should take a step back and look at the US’ history of hostile invasions to â€Å"make the world safe for democracy.† This mantra had devastating on the tiny country of Panama 14 years ago. Why did the US invade Panama? To free Panama from its oppressive dictator, Manuel Noriega. The result was the a death toll of three thousand, and the country’s further dependence on the US for economic survival. Who again was the US trying to save Panama from? In reviewing the story of Panama, one is able to draw uncanny connections to the current sit uation in Iraq. The administration even has many of the same people that decided to invade Panama under Bush senior. Now the same minds have decided to invade Iraq under George W. Bush, under the same pretext of â€Å"freeing the Iraqi people.† Based on history however, what will be the consequences for the Iraqi people and the Iraqi nation? On December 20,1989 President Bush ordered US forces into Panama as he explained, â€Å"to safeguard the lives of Americans, to defend democracy in Panama, to combat drug trafficking, and to protect the integrity of the Panama Canal Treaty.†[1] In December of 1989, 26,000 US soldiers occupied Panama in search of Manuel Noriega to be seized and tried on traffickin... ...s neighborhood, and with West Indians in Margarita, Colon, February 14-19, 1990 [20] CODEHUCA, Testimonies recorded by staff of the Central American Human Rights Committees, San Jose, Costa Rica, taken in Panama Jan. 29, 1990 [21] Ibid. [22] Ibid. [23] Pensamiento Propio, Jan./ Feb., 1990 â€Å"La guerra total de Bush† pp.28 [24] Ibid. [25] Opinion Publica, CELA, Panama, No.24 Feb.1990 Magela Cabera Arias, â€Å"La Reconstruccion en El Chorrillo,† pp. 8-9 [26] El Periodico, â€Å"Bombardean Pacora con substancias quimicas,† Panama Occupied Territory, Feb. 1990 p.8 [27] Ibid. [28] Reuters, Washington D.C., Jan 9, 1990 [29] Ibid. [30] Wheaton, p.20 [31] Ibid. [32] http://www.geographyiq.com/countries/pm/Panama_history_summary.htm. [33] CRS Issue Brief, Panama – US Relations: Continuing Policy Concerns [34] Ibid.

Corruption of the American Dream in F. Scott Fitzgerald’s The Great Gatsby :: Great Gatsby Essays

Corruption of the American Dream in The Great Gatsby      Ã‚  Ã‚  Ã‚  Ã‚   The Great Gatsby by Scott Fitzgerald embodies may themes, however the most salient one relates to the corruption of the American Dream.   The American Dream is that each person no matter who he or she is can become successful in life by his or her own hard work.   The dream also embodies the idea of a self-sufficient man, an entrepreneur making it successful for himself.   The Great Gatsby is about what happened to the American dream in the 1920s, a time period when the dream had been corrupted by the avaricious pursuit of wealth.   The American dream is sublime motivation for accomplishing ones goals and producing achievements, however when tainted with wealth the dream becomes devoid and hollow.      Ã‚  Ã‚  Ã‚  Ã‚   When the American dream was pure, motivation and ambition were some key aspects of the pure American dream.   "He stretched out his arms toward the dark water in a curious way...and distinguished nothing except a single green light"(page.26).   It shows how Gatsby was striving for the his goal and trying to accomplish it. When the dream was pure, motivation and self-discipline were present. This quote talks about Gatsby's daily agenda and how in the earlier days he upheld the pure American Dream "No wasting time at Shafters, No more smoking or chewing, Read one improving book or magazine per week, Save $3.00 per week, Be better to parents" (page 181- 182). Nick says "I became aware of the old island here that flowered once for Dutch sailors' eyes-a fresh green breast of the new world"(page 189). This quote shows the pristine goals of where the possibilities were endless and one could accomplish anything through hard work.      Ã‚  Ã‚  Ã‚  Ã‚   The American dream became corrupted, its main aims were wealth and power.   Gatsby became corrupted because his main goal was to have Daisy. The only reason he want Daisy was that she symbolized wealth and took on the characteristics of money. "Her voice is full of money"(page127). Gatsby needed to have an enormous mansion so he could feel confident enough to try to win Daisy. " That huge place over there? Do you like it?   I love it" (page95).  Ã‚   The tainted dream was so empty that having accouterments of wealth could   even incite feelings of love.

Usefulness Of Different Sociological Approaches To Suicide

Durkheim wrote in the 1890s and was one of the first sociologists right at the forefront of establishing and defining sociology as a scientific discipline. Durkheim argued that it was not only possible to apply scientific principles to social phenomena but that it was essential to do so in order to produce useful sociology. His 1897 book suicide: a study in sociology uses his scientific methods to explore suicide. Durkheim chooses suicide deliberately, because as the most individual, private and psychologically driven act it was considered by most not to be a social phenomenon.If sociology could identify social factors and causes of suicide, this would demonstrate the power and impact of society on individual behaviour. So in Durkheim’s view he believes our behaviour is caused by social facts and they are said to be external from the individual, constrain individuals and be greater than the individuals. After Durkheim’s analysis of official statistics on suicide it reve aled some social groups are more likely to commit suicide than others. For Durkheim, the social patterns of suicide he discovered is not a random individual act but as stated by Luke’s social factors play a key role.Durkheim’s work showed a correlation between suicide and social facts like suicide rates were higher in predominantly protestant countries than in catholic ones, Jews were the religious group with the lowest suicide rate, married people were less likely to commit suicide and those with higher education had a higher suicide rate. Durkheim said different forms of suicide related to how much integration and regulation there was in society and this would provide us with a fourfold typology. The term social integration means socialisation into the norms, values and lifestyles of social groups and society.Regulation meaning the control that society and social groups has over an individual’s behaviour. With these two factors Durkheim brings upon egoistic su icide not enough integration. The individual isn’t successfully integrated into groups or society, anomic not enough regulation society has insufficient control over individuals, altruistic too much integration an over integrated individual sacrifices their life for the group and fatalistic too much regulation the individual is too highly controlled by society. Durkheim’s work can also be applied into type of society.As Durkheim states modern societies and traditional society differ from one and other in their levels of integration and regulation. Durkheim discovers that modern industrial societies have lower levels of integration due to lack of freedom this weakens bonds and give rise to egoistic suicide. Whilst, traditional pre-industrial societies have higher levels of integration as the group is more important than the individual and this gives rise to altruistic suicide. Durkheim has been criticised by other positivist sociologist.Halbwachs largely supported Durkh eim’s conclusion but pointed out that the impact of rural versus urban lifestyles on suicide rates hadn’t been considered. Also, Gibbs and Martin argued that Durkheim hadn’t used vigorous enough scientific methods even though he’d stressed how important they were. The key concepts of integration and regulation weren’t defined closely enough to be measured statistically. Gibbs and Martin query how anyone can know how anyone can know what â€Å"normal† levels of integration and regulation are.Interpretivist sociologists have devised alternative theories of suicide they say social reality is not a series of social facts for sociologists to discover, but a series of different meanings and interpretations that each person brings to and takes from each situation. Durkheim’s work is fatally flawed from this perspective because he relies on the unquestioning use of official statistics. According to interpretivists, statistics are not fact the y are a social construction based on the definition of the people who compile them.Douglas takes an Interactionist approach to suicide and he is interested in the meaning that suicide has for the deceased, and the way that coroners label death as suicides. He criticises Durkheim’s study of suicide on two main grounds. One of them being the use of suicide statistics because the decision to classify death as a suicide is taken by a coroner and this may produce bias in verdicts reached. So Douglas feels these are the patterns Durkheim found and that well integrated have friends and relatives who may deny death and this explains their low level of suicide.So Durkheim indicates that suicide verdicts and statistics are based on interactions and negotiations between those involved like friends, doctors and police as they may affect death being labelled as a suicide, rather than it actually being one. That’s why people feel integration plays no dividends. Douglas second point criticises Durkheim for ignoring the meanings of the act for those who kill themselves and for assuming that suicide has a fixed or constant meaning.Douglas backs this up as he notes the cultural differences by Japanese samurai warrior who kill themselves because they have been dishonoured by western society. Douglas also states that we need to categorise suicides according to their social meanings because the triggers and response to suicide are different in different cultures. These social meanings consist of transformation of the soul, transformation of the self, achieving sympathy and achieving revenge.Douglas can be criticised, as he is inconsistent, sometimes suggesting that official statistics are merely the product of coroner’s opinions. At other times, he claims we really can discover the cause of suicide-yet how can we, if we can never know whether a death was a suicide and all we have is coroners opinions? Douglas also produces a classification of suicide based on the supposed meanings for the actors. However, there is no reason to believe that sociologists are any better than coroners at interpreting dead person’s meanings.

Bromobenzene Essay

Introduction: The chemical reaction of nitration consists of a nitro group being added to or substituted in a molecule. Nitration can basically be carried out by a mixture of concentrated nitric acid and sulfuric acid; this mixture is useful to obtain the active nitronium ion. Electrophilic aromatic substitution is a method used when a functional group is needed to be substituted on to an aromatic compound. In the nitration, nitronium ion acts as the electrophile that involves the attack of the electron-rich benzene ring. Aromatic substitution is electrophilic, due to the high density in benzene ring. Benzene ring is one of the components in most important natural products and other useful products. The species reacting with the aromatic ring is usually a positive ion or the end of a dipole. Nitration is one of the most important examples of electrophilic substitution. The electrophile in nitration is the nitronium ion which is generated from nitric acid by protonation and loss of water, using sulfuric acid as the dehydrating agents. Data: Weight (grams) Beaker 39.1 grams Beaker + Crystals 41.9 grams Weight of Crystals (Prior to Addition of Ethanol) 2.8 grams Figure 1: This table illustrates the weight of the crystals that were formed before the ethanol was added. 2.8 grams x 5= 14 mL – This is the amount of ethanol that is needed to just dissolve the bromonitrobenzenes at 78.2oC. Weight (grams) Wet Sample of Crystals 1.40 grams Dry Sample of Crystals 0.95 grams Difference Between Wet and Dry Samples 0.45 grams Figure 2: This table illustrates the weight of the crystals that were formed as the final product. The wet sample and dry sample both have a different value. Figure 3: This is the structure of bromobenzene; this was the liquid that was given for this laboratory experiment. Figure 4: Mechanism for the formation of 4-bromonitrobenzene. Observations: When the bromobenzene was added, the solution turned yellow. The final product was also yellow crystals. Calculations: a. Bromobenzene 0.0142 mol bromobenzene b. Nitric Acid 0.090 mol nitric acid THEREFORE, IT CAN BE SAID THAT BROMOBENZENE IS THE LIMITING REAGENT c. Actual Yield and Percent Yield 33% THE PERCENT YIELD IS 33%. Conclusion: It can be said that the objective of this experiment was to synthesize the p-bromonitrobenzene out of bromobenzene by nitration. This experiment studied the electrophilic aromatic nitration of a monosubstituted aromatic cring under a standard set of conditions. Electrophilic aromatic substitution is the addition of a nitro ( NO2+) group to an aromatic ring. When the aromatic ring is monosubstituted (meaning it already has one substituent on it), the nitro group can be added to either the: ortho, meta, or para position. Figure 1 illustrates the weight of the crystals prior to the addition of ethanol. The weight of the crystals before the ethanol was added was 2.8 grams. These were the crystals that were formed when the nitric acid and sulfuric acid mixture was slowly added to the bromobenzene. The weights of the crystals were determined before the addition of ethanol; this was important to do in order to find the amount (mL) of ethanol to add. The weight of the crystals was 2.8 grams and was multiplied by 5 to get 14mL; this was the amount of ethanol that was added. The ethanol was added to the crystals to dissolve the bromonitrobenzenes at 78.2oC. Figure 2 illustrates the weight of the wet crystals and the dry crystals. The weight of the wet crystals was 1.40 grams and the weight of the dry crystals was 0.95 grams. The difference between these two weights was 0.45 grams. The number for the dry crystal was then later used to determine the actual yield and the percent yield of the laboratory experiment.. The moles of bromobenzene were calculated to be 0.0142 moles. The moles of nitric acid were calculated to be 0.090 moles. Therefore, since the moles of bromobenzene were lower than the moles of nitric acid, it can be said that bromobenzene is the limiting reagent. After the limiting reagent is found, it is used to find the theoretical reagent. Questions: 1. What products did you expect this reaction to form? Explain the effect that the group(s) present in the starting material have on reactivity and orientation in this reaction and why. There were two possible products that could have been formed in this experiment. The first product that could have formed was 1-bromo-2-nitrobenzene and the second product that could have formed was 1-bromo-4-nitrobenzene. These were the two products that could have been formed because bromine is in an ortho and para directing group.

Case 4.4 Waste Management

Waste Management, Inc. Waste Management, Inc. , incorporated in 1968, had become a leader in the industry of waste management services ranging from industrial operations to curbside collection. This company had become synonymous with many different kinds of disposal services that allowed for the company to grow and grow with a solid base over the course of twenty-eight years. Finally in 1996, the company reported total assets of almost $20 billion with net income close to $200 million. However, even with this growth and solid base, the company was feeling competitive pressures and net income was on the decline.Everyone from local to national collection companies were now charging less to the customer and this was taking a major toll on the gross margins and net income of Waste Management. With a balance sheet that was heavily based on equipment and land Waste Management was beginning to see that the only way to keep the company growing was to use depreciation and salvage value manipu lation to lower the direct hits of these expenses. Now that the issues were becoming large enough to notice, the SEC began stepping in to investigate the operations, assets and accounting methods that were being used.Due to this, the company issued a release saying they would be amending and restating certain periods of their reporting and issuing new form 10-Ks and 10-Qs. Once the restatement occurred and a $3. 5 billion dollar loss was found the company’s incorrect accounting processes were finally exposed. This resulted in net losses for the company as well as debt and equity ratings dropping precipitously. The SEC now launched a formal investigation into the accounting processes and found many misstatements from avoiding depreciation to improper capitalization and failure to accrue to proper liabilities.Many techniques were used and the end result was that many of the management team’s members were named as defendants in this case as it was seen that they were the ones who were primarily responsible for the execution of this fraud. Through the investigation, it was found that Arthur Andersen helped to keep the fraud going by not demanding that PAJEs be undertaken to correct errors. Instead, Arthur Andersen, who viewed Waste Management as their â€Å"jewel† client, entered into an agreement with Waste Mangement to fix these errors in coming years.This constituted an agreement to cover up fraud and Andersen was then sued for civil fraud by the SEC that carried a heavy price. The company stock plunged and Arthur Andersen’s partners were fined and banned from the auditing of public companies for up to five years. This overall lack of internal control and greed in the company ultimately led to a downfall for many partners and managing members at both Andersen and Waste Management. Case Questions: 1) Three conditions are often present when fraud exists.First, management or employees have an incentive or are under pressure, which provi des them a reason to commit the fraud act. Second, circumstances exist – for example, absent or ineffective internal controls or the ability for management to override controls – that provide an opportunity for the fraud to be perpetrated. Third, those involved are able to rationalize the fraud as being consistent with their personal code of ethics. Some individuals possess an attitude, character, or set of ethical values that allows them to knowingly commit a fraudulent act.Using hindsight, identify factors present at Waste Management that are indicative of each of the three fraud conditions: incentives, opportunities, and attitudes. Incentive Management teams of publicly traded companies are always under enormous pressure from shareholders to meet and exceed earnings expectations. Many shareholders view year over year growth, and performance vs. earnings as a sign of health of the company they’ve invested in. The pressure on management teams is compounded when poor results could easily spell the end of an executive’s tenure with the company.In the case of Waste Management during the 1990’s, founder & CEO Dean Buntrock created and nurtured an entire culture of fraud. While Waste Management continued to produce false numbers to the public, Buntrock used company money to make charitable contributions and present himself as a decent, ethical person (Securities and Exchange Commission: 2002). He received large amounts of money while he perpetrated the fraud, and his executive team was incentivized for their role as well. Opportunity At the time the fraud existed, internal controls were almost non-existent.The management team employed a number of improper accounting practices that did not comply with GAAP. As stated earlier, CEO Dean Buntrock not only allowed internal controls to be bypassed, he encouraged them to be ignored and shaped accounting policy with the sole purpose of making the targeted earnings numbers every year. The auditing firm, Arthur Andersen, LLP, was also shown to have complicity. The partners at Andersen knew that the company’s policies were not compliant so they provided Waste Management with proposed adjusting entries to their books.Waste Management refused to make the adjustments so Andersen had Waste Management sign off on a list of 32 steps the company must do to change its practices. The document legally constituted an agreement among the two parties and clearly shows that Andersen was aware of fraud that Waste Management had covered up in the past. Furthermore, Andersen did not stand up to the company and continued to issue unqualified audit opinions. Andersen was motivated by greed, as they billed Waste Management over $25M in seven years.Additionally, until 1997, Waste Management had never hired a CFO or CAO that had not worked for Andersen in the past. During the 1990’s when the fraud occurred, 14 former Andersen employees worked for Waste Management, many in key positions. The circumstances existed so that an outsider, who could wind up being a whistleblower, seemed to not be allowed into the inner circle where the fraud was happening. Waste Management could be ensured by the high fees it was paying Andersen that the company would have a steady stream of potential finance/accounting employees who understood the fraud and how to continue to perpetrate it.Attitude One’s attitude and ethical beliefs shape how they perform under circumstances in life. The two main reasons why people choose to act unethically, like in the Waste Management case, are that their standards are different than society as a whole, or the person chooses to act in a selfish manner (Securities and Exchange Commission: 2002). Greed, praise and recognition can all be motivating factors for someone to behave unethically. Waste Management’s Dean Buntrock possessed a set of ethics (or lack thereof) that allowed him to commit fraud.He was clearly motivated by gre ed, was selfish, and had no issues with defrauding investors. He acquired almost $17M in personal wealth while investors lost billions of dollars of value in their shares of Waste Management. He also perhaps rationalized his behavior. He may have calculated that his odds of being detected were very low since he knew that the auditors at Arthur Andersen would issue an unqualified audit opinion regardless of how creative he got with his accounting fraud. The auditors also clearly acted unethically in their dealings with Waste Management.Even though they were aware that fraud was occurring, as stated above, they continued to issue unqualified audit opinion and bend to the will of Waste Management executives. The auditors never stood up to the company, most likely out of fear of losing a client that paid them almost $25M a year in fees. Additionally, Waste Management had a track record of hiring Andersen auditors into high level position, so they were acting out of greed as well. 2) Rev iew Waste Management’s Consolidated Balance Sheet as of December 31, 1996.Identify accounts whose balances were likely based on significant management estimation techniques. Describe the reasons why estimates were required for each of the accounts identified. Waste Management had several fixed/long-term asset accounts whose balances were based on estimation techniques. On the December 31, 1996 balance sheet, the Vehicles and equipment account is grossly overstated. The company â€Å"avoided depreciation expenses on their garbage trucks by both assigning unsupported and inflated salvage values and extending their useful lives† (Arens: 2011).In other words, company management inflated their â€Å"vehicles and equipment† account through estimation. With regards to the Land – disposal sites account, Waste Management also assigned random salvage values for many assets that had no salvage values at all. Estimates are required because there is no way to determin e exactly what the resell value of a truck is 10 years from now. The accounting team must use their best judgment to estimate values based on past and present data.The realm of value estimation is a significant gray area for accountants where fraud can be committed. To that end, accumulated depreciation is another account that is grossly understated on the December 31, 1996 balance sheet. Accountants must estimate depreciation values based on a particular method of depreciation, but they can lessen the effect of depreciation on the balance sheet by artificially increasing the salvage value of assets and/or by lengthening the estimated useful life of an asset.Again, estimates are required because an accountant’s assumption is necessary to determine the expected values because of the impossibility of predicting what will happen in the future. 3. Describe why accounts involving significant management estimation are generally viewed as inherently risky. a. When dealing with manag ement estimations, many different factors always come into play which are not always easily understandable. Management has the ability to use many different models, industry standards, and internally developed methods in order to properly or improperly state the item under estimation.For this reason, auditors must always have some kind of backup to show both consistency and a clear line of numbers, methods and evaluations in order to arrive at an ending number of estimation. However, as easy as this may be to say, in the presence of fraud, numbers can be manipulated and tweaked to arrive at certain assumptions that can give the appearance of consistency while still not having a proper base. Along with this, auditors, while well versed and understanding of industries, do not have the time nor the knowledge to properly assess every single factor that may be used in the valuation of management estimates.Management estimation techniques vary far and wide and when dealing with a client t hat uses techniques not akin to the industry, it can be very hard to truly feel comfortable about the numbers used and the valuations presented. 4. Review Auditing Standards (AU) Section 342, Auditing Accounting Estimates, and describe the auditor’s responsibilities for examining management-generated estimates. Also, AU Section 342 provides guidance to assist auditors in examining estimates. Describe the techniques commonly used by auditors to evaluate the reasonableness of management’s estimates. b.According to the PCAOB, an auditor is responsible for considering all of the subjective and objective factors that go into the management estimates. The auditor must obtain sufficient evidence to reasonable agree that: i. All estimates that could be material to the notes have been developed ii. They are reasonable given the circumstances iii. The estimates are presented in conformity with applicable accounting principles and are properly disclosed (PCAOB US: 1989). There ar e, of course, a plethora of guidelines offered to the auditors relating to this inherently risky field of auditing management estimates.However, these guidelines not only help to evaluate the actual estimates and their uses, but also help to look into the reasonability of the estimates and the need for them. In order to assess the reasonability of an estimate an auditor must have the information from prior years present and available so as to compare both the inputs and the outputs of all the estimates (PCAOB US: 1989). This allows for the auditor to see if there are any divergences or deviations from the usual historical outputs of the estimates.This also can give the auditor the ability to see what inputs are able to be manipulated or subject to potential bias. This insight can prove very necessary when so many numbers and formulas are involved. Along with evaluating the historical inputs/outputs and the processes used, the auditor should have their own view on the estimates so as to agree upon the use of the estimate. In order to truly have one’s own view, the past is of course necessary but the future transactions and events can help to further enhance the reasonability of the estimate (or malign the use of it, if such be the case).These subsequent events can help an auditor to decide if there should be other key factors used or if changes in the business and industry should become significant in the assumptions. The last idea, and offering, by these auditing standards is to hire a specialist (PCAOB US: 1989). Of course this is something should be done if, after review, the auditor determines that they need further expertise or analysis on the assumptions. At times, an industry can be some complex and calculations so convoluted that an auditor has no choice but to hire an industry professional to liaise with regarding the factors and computations. . The Waste Management fraud primarily centered on inappropriate estimates of salvage values and useful lives for property and equipment. Describe techniques Andersen auditors could have used to assess the reasonableness of those estimates used to create Waste Management’s financial statements. Arthur Andersen auditors failed miserably on the audit inspection of waste management from 1992-1997. The auditors failed to realize the inappropriate salvage estimates and depreciation values of Waste Management’s Equipment.The first thing the auditors should have done was to check the accuracy of the estimates. The auditors should have checked every year in order to make sure the estimates were accurate. By checking the accuracy of the estimates Andersen Auditors would have seen in 1996 that Waste Management changed the salvage values of their equipment. Waste Management was allowed to change the salvage value, but the auditors should have made sure that it was a reasonable change, which is it was not. Next, the auditors would have been able to check these estimates on industry and governmental standards.By checking against the governmental and industry standards the auditors would have once again been able to see that the salvage value was unreasonable. Another technique Andersen could have used was to get an independent estimate. By getting an independent estimate the auditors would have been able to compare the independent estimate to the salvage value that Waste Management was applying to their equipment. These numbers would have been able to be compared and evaluated to each other in order to figure out the proper salvage amount to use. The auditor is responsible for checking these numbers and they did not do their job.Also, the auditors could have done some more research on the items being salvaged and applied the fair value to each one of the items. This way the auditors would be able to back up these different estimates when comparing them to the estimates given by Waste Management. Andersen should have also seen red flags when these new salvage n umbers were given. They were not historically accurate and were completely off from prior years. Part of the reason Andersen did not do anything was due to former Andersen auditors working for Waste Management. Andersen needs to be independent and they were not.By not being independent from Waste Management it caused them to â€Å"overlook† an estimate that caused stock holders to lose billions of dollars. 6. Several of the Waste Management accounting personnel were formerly employed by the company’s auditor, Arthur Andersen. What are the risks associated with allowing former auditors to work for a client in key accounting positions? Research Section 206 of the Sarbanes? Oxley Act of 2002 and provide a brief summary of the restrictions related to the ability of a public company to hire accounting personnel who were formerly employed by the company’s audit firm.As stated in the case several of Waste Management accounting personnel use to work for Arthur Andersen as an auditors. This led to many problems for both companies. The auditor needs to remain independent because of two main reasons. One is to make sure the audit is done unbiased and to make sure the client is unable to trick the auditor. If the client knows what the auditor is looking for than they can manipulate the numbers in order to trick the auditor from catching these manipulations. The main risk with this practice is fraud. This can take place by the auditor or the client.If the client use to work for the auditor, just like in this place, the client will know exactly how the audits are done and exactly what the auditor is looking for. This can cause a client to post fraudulent numbers to numerous documents. The client will be able to insert these fraudulent numbers in to documents that the auditor will not look at. Also, the auditor can cook the books as well so to speak. The auditor cannot check all of the documents due to being friends with the client, due to some of the fo rmer auditors working for the client now.Also, the auditor can get a little lazy when it comes to doing the audit. What is meant by this is that the auditor might not do such a thorough job due to the fact that that a former auditor is doing the financial statements and they know exactly how to do them. According to the Sarbanes-Oxley Act of 2002 Section 206, the SEC has placed restrictions on former auditors working for a public company as accounting personnel. The section talks about conflict of interest in regards to this issue. SEC. 206. CONFLICTS OF INTEREST.Section 10A of the Securities Exchange Act of 1934 (15 U. S. C. 78j–1), as amended by this Act, is amended by adding at the end the following: ‘‘(l) CONFLICTS OF INTEREST. —It shall be unlawful for a registered public accounting firm to perform for an issuer any audit service required by this title, if a chief executive officer, controller, chief financial officer, chief accounting officer, or any person serving in an equivalent position for the issuer, was employed by that registered independent public accounting firm and participated in H. R. 3763—31 ny capacity in the audit of that issuer during the 1-year period preceding the date of the initiation of the audit. ’’ (Sarbanes Oxley: 2002). Basically, section 206 states, that any public accounting firm cannot hire a CEO, Controller, CFO, Chief Accounting Officer that was a formerly employed by the auditor that is performing the audit for that publically traded company. That is the only restriction that is placed by section 206. As you can see on this case there are many risks and problems that are involved when a public traded company has formed audit members on their staff. 7.Discuss possible reasons why the Andersen partners allegedly allowed Waste Management executives to avoid recording the identified accounting errors. How could accounting firms ensure that auditors do not succumb to similar pressu res on other audit engagements? Waste Management was a â€Å"crown jewel† client, and Arthur Andersen had been their auditor since before the company went public in 1971. Andersen and Waste Management had a long history of working together. Management officials at Waste Management were previous employees of Andersen and Anderson did not want to lose one of their most important clients.From 1991 to 1997, Anderson received $7. 5 million in audit fees and $11. 8 million in fees for tax, attest work, regulatory issues, and consulting services. In addition, $6 million was billed to Waste Management’s headquarters for non-audit fees. In order to please the client, and avoid losing them, certain fraudulent events occurred. Andersen advised Management to make â€Å"Proposed Adjusting Journal Entries (PAJEs) to adjust expense and income accounts in the financial statements. Management failed to comply with Andersen’s advice and they entered into a secret agreement to wr ite off the errors.The agreement â€Å"Summary of Action Steps,† contained incorrect accounting practices and listed 32 steps that the company must perform to correct the practices. It would allow Waste Management to cover up past frauds by committing future frauds. Andersen was hoping that this would benefit the company. However, the auditors did seem to ignore that refused to correct known accounting misstatements. Company auditors and management had personal relationships, so management was able to pressure auditors. Management knew what they were doing because they were former auditors.Forcing the changes in accounting practices could result in an end to Waste Management as a company and Andersen would lose that income. In order to avoid these situations, Sarbanes Oxley introduced Section 203 that helps with issues that a firm might face. Section 203 includes partner rotation, which forces the audit partner on the assignment to rotate after 5 years. However, the rule has an exception to partner rotation for firms with no more than five public company audit clients and fewer than ten partners. These rules apply as of the first day of a company's first fiscal year beginning after May 6, 2003, with time served as the lead and concurring partners prior to May 6, 2003 being included in determining rotation periods† (Alali ; Romero: 2012). Audit firms can also give employee training on ethics so they are aware of company values. Bibliography Alali, F. , ; Romero, S. (2012). Auditor changes before, during, and post-section 203 of sarbanes-oxley act. Internal Auditing, 27(1), 25-30. Retrieved from http://bluehawk. monmouth. edu:2048/? url=/docview/1009737322? accountid=12532Arens, Elder, Beasley, Auditing And Assurance Services: An Integrated Approach- 14th Edition. Chapter 4. Congress, United States. Sarbanes Oxley 2002. 2002. fl1. findlaw. com/news. findlaw. com/cnn/†¦ /sarbanesoxley072302. pdf (accessed March 2, 2013). PCAOB US. 1989. â€Å"P CAOB AU Section 342 Auditing Accounting Estimates. † PCAOB. Accessed March 2, 2013. http://pcaobus. org/Standards/Auditing/Pages/AU342. aspx. Securities and Exchange Commission, Waste Management Founder, Five Other Former Top Officers Sued for Massive Fraud, http://www. sec. gov/news/headlines/wastemgmt6. htm (March 2002).