Euthanasia Ends Suffering Essay examples - 2645 Words

Euthanasia Ends Suffering Death is deeply personal, generally feared, and wholly inescapable, but medical technology now can prolong our biological existence virtually indefinitely, and, with these advances, comes the question of whether we should pursue the extension of life in all cases. Most people would agree that, under certain circumstances, it would be preferable to cease our hold on life. Nearly everyone can agree that there are situations when terminally ill patients have the right to call for a halt to life-extending treatments, and that their physicians will have the moral obligation to comply. What appears to be quite difficult for us as a society to come to terms with is the thought that someone would†¦show more content†¦Perry was kept alive long enough for his critical injuries to heal, allowing him to recover the ability to breath unassisted once weaned off a respirator. This means that he will continue to live, if one can call his existence living, for years to come. Perr ys mother, who refused the suggestion of letting him die while her son was comatose, acknowledges that he would not have wanted to live in his present condition. She refused the suggestion of letting him die while he was comatose, by her own admission, because she could not accept the guilt she felt at the thought of his slow death from starvation (which is the commonly accepted, and legally permissible, form of passive euthanasia). Had the more humane option of active euthanasia been available, she would have chosen that path for her son. When one sees Perry, one has to ask in whose best interest was it that he was saved? What possible good can be said to have been achieved in prolonging the existence of someone who can no longer even realize what the word life means? Our society needs to examine the reason why one type of euthanasia is condoned where another form, often less brutal, is refused. Certain clarifications are necessary before discussion can begin on whether the re truly is a moral differenceShow MoreRelatedEuthanasi The Treatment Of Euthanasia846 Words   |  4 Pagesall forms of Euthanasia, whether passive or active, is a great way to aid and relieve patients with terminal or life threatening illnesses which makes their life unbearable and unliveable. Euthanasia in general is a steady process of ‘assisted suicide’ that aids the patient in ending one’s life with their consent or the consent of their close family member. Active Euthanasia is when death is intentionally accelerated, for example by the injection of a lethal drug; while Passive Euthanasia is the withdrawalRead MoreArgumentative Speech Outline : Legalization Of Euthanasia1379 Words   |  6 PagesArgumentative Speech Outline: Legalization of Euthanasia Lexie Phongthai-Yochum Topic: Legalizing Euthanasia General Purpose: To argue Specific Purpose: To argue that euthanasia should be made available for terminal patients to end their suffering. Thesis Statement: Euthanasia should be made legal for terminal patients to end their suffering because 1) people should have the right to choose, 2) it helps save lives through organ donation, and 3) it can be regulated. Introduction According toRead MoreEuthanasi Murder Or Mercy?1375 Words   |  6 Pagesresolved through euthanasia. Euthanasia is an intentional act that involves a doctor or physician ending a patient s life so that the patient may stop suffering from a harmful disease (Nordqvist 2016). It is a solution in which doctors can help patients with terminal diseases, such as Lou Gehrig’s Disease, to end their suffering because they do not want the patients to live a life in which they have to endure such pain and agony. 87% of the people believe and support the fact that euthanasia is beneficialRead MoreThe Debate Concerning The Morality Of Euthanasia915 Words   |  4 PagesAmericans , arguably more than any other nationality, have a right to their opinion and there exists few subjects that generate more opinions than does euthanasia. The debate concerning the morality of euthanasia parsimoniously rests on the moral assessment of whether or not the physician intentionally kills or intentional ly let die the patient. An assumption has been perpetuated that there is a line of demarcation between intending to let die and intending to kill. This pseudo-practical barrierRead MoreTaking a Look at Euthanasia1733 Words   |  7 PagesEuthanasia, also commonly referred to as ‘mercy killing’, and ‘assisted suicide’, has been and continues to be the subject to moral, legal, religious and political debates around the world. At the core of debate lies to competing values between the right for every individual to decide to die with dignity when suffering, and the need to uphold the right to life. (Australian Human Rights Commission. 1996) The purpose of this task is to critically analyse the nature and extent of euthanasia and whetherRead MoreEuthanasia is one of the most complicated issues in the medical field due to the debate of whether900 Words   |  4 Pages Euthanasia is one of the most complicated issues in the medical field due to the debate of whether or not it is morally right. Today, the lives of many patients can be saved with the latest discoveries in medicine and technology. But we are still unable to find cures to all illnesses, and patients have to go through extremely painful treatments only to live a little bit longer. These patients struggle with physical and psychological pain. Dr. Martin Luther King Jr. discusses the topic of justRead MoreIntroduction: . I.Imaging Being Sick For Many Years, Trying1469 Words   |  6 Pagesthe choice to end your life, would you do it? II. Medical advances have increased the length of the average life innumerably, by prolonging death, but this involves challenging medical ethics. Keeping a large number of very ill people alive with these medical technologies, there is also a possibility of suffering; discomfort and diminished quality of life. III. Physician assisted suicide is the intentional ending of a person’s life to relieve their pain and suffering. Those suffering or non-responsiveRead MoreLife with Suffering or Death: Euthanasia Should be Legalized1497 Words   |  6 PagesEuthanasia is a controversial issue because of the many ethical issues involved. Although, it can provide relief to suffering humans, but the moral standards are stretches for some because they are killing a human being. The proof for why euthanasia should or should not be used came from euthanasia books, that have both a pro and con section to the book. The other information came from euthanasia awareness websites. It could also be an economical way to save families and the government moneyRead MoreEuthanasi A Controversial Issue Around The World1461 Words   |  6 PagesSince euthanasia first appeared in the nineteenth century, it has become a controversial issue around the world. Euthanasia, the â€Å"mercy killing†, relie ve those who are suffering from disease or when they are on terminal stage by ending the life of a person intentionally (â€Å"Euthanasia†). In some countries such as the Netherlands and Belgium have legalized euthanasia under certain circumstances. However, active euthanasia is not yet legal in China and it seems to be against traditional Chinese conceptsRead MoreYou, Jack Kevorkian, Pennsylvania, Your Parents, The Government,1166 Words   |  5 PagesWho has the right to make the decision to end one’s life? The controversial topic of euthanasia has been in existence since ca. 460 BC – ca. 370 BC with its origination in the Hippocratic Oath and continues to gain popularity with the advancement in media and technology (Nordqvist). In this paper, we will examine the benefits of voluntary euthanasia or physician-assisted suicide (PAS) and why, in the year 2017 it should be nationally legalized. Euthanasia is a process in which someone takes a deliberate

The CPA Profession and the Role of the Auditor Example

Essays on The CPA Profession and the Role of the Auditor Essay The Role of an Auditor and Audit Firm Letter to Apollo Shoes Date To Apollo Shoes We Kantha Audit firm offer various services to  our  clients such as internal audit services. There has been a drastic change in the role played by internal audit due to increased globalization, economic conditions, and emerging risks (Braiotta, Braiotta, 1994). This state of affairs creates a changing environment and a  fresh  prospect  for internal audit to  display  its value. In the ever- hanging  environment,  numerous  companies are finding it difficult to  identify  and manage the complex risk exposures, of which will assist Apollo Shoes.  Our  firm  will  offer  services aimed at revolutionising the  function  of internal audit.  Our  company offers a combination of consulting services tackling the  vital  issues challenging internal auditors, such as risk assessments, technology, training, organizational and  process- reengineering, reviews on quality assurance, as well as benchmarking. Apollo Shoes can also benefit from an external  audit  of their financial statements. We as the  external  auditor  employ  a process that first begins with a wide  understanding  of your corporate  entity  or  business. Secondly, we  consider  risks faced by your company, the risk control measures employed by the management and the  level  of transparency during reporting of findings to stakeholders (Moeller Robert, 2004). The core elements are the capabilities to  adapt  consistently to business  expansion  and dynamic needs, proactive  recognition  of issues and  timely,  cooperative  resolution- involving  management  all through the process. Furthermore,  our  company utilizes a  universal  audit methodology on all  audit  practices not considering the  location  in order to achieve  consistency  and uniformity in approach.  Our  firm also has  continuous  and  persistent  commitment to continuo us expansion. We will also  offer  regulatory compliance and reporting service to Apollo Shoes. This aspect ought to be examined as a typical extension of the governance roles undertaken by corporate boards and top management (New Zealand, 1995). This is because only  proper  governance can  ascertain  that compliance runs parallel to Apollo Shoes business objectives and strategies of risk management. Thus, in so doing adding not only  cost  but also  real  value to your company. We offer advice, support, and regulatory services to assist organisations carrying out regulator- controlled activities to  handle  regulatory risks in an  environment  that is ever- changing.  Our  firm  aims at employing a proactive as opposed to a monitoring  approach  as part of its strategic necessity. In addition,  our  firm  will also  conduct  Apollo Shoes systems and process assurance service. In the  modern- day business world, financial reporting and IT environments are increasingly becoming complicated as increased dependence  is placed  on the data emanating from these processes and systems (Moeller Robert, 2004). Furthermore,  numerous  countries have  new  regulations putting more  stress  on internal controls and habitually need  autonomous  assurance  of the  efficiency  of internal controls. In order to achieve timeliness and accuracy of management decision- making and financial reporting information, of  vital  importance is documentation, attention to detail, and controls  operation. Through  our  continued professional service and relationships with our clients, we offer third party assurances as a critical component of our auditing process. This is in line with the changes in business environments, increase in demand for transparency and  trust  as companies depend  further  on other companies to meet their corporate goals (Maletta, 1989). During the current  tough  and  volatile  economic times, obtaining a competitive  edge  and being confident in your processes, controls, procedures are  business  necessities. Companies must develop innovative methods to increase efficiencies while lowering costs to be market leaders.  Our  firm  will  present  Apollo Shoes with  assurance  further than the audit of financial statements, by delivering  creative  solutions  necessary  for augmenting revenue, market share and  market  reputation. In order to provide the above services there are qualifications that auditors should possess. The first and most basic requirement is being a professional accountant by attaining membership of an accounting body called IFAC and meeting the requirements set out in IES 1 to 6 (Maletta, 1989). In addition, one should possess an undergraduate degree and have exemplary skills, knowledge, professional values, practical experience, as well as attitudes and ethics prescribed in the mentioned accounting standards of which all our audit team members have. Furthermore, apart from meeting the requirements of IES 2, audit professionals should be knowledgeable mainly in three vital areas: financial accounting and reporting, financial statement audit, as well as information technology (Moeller Robert, 2004). They should also have had relevant practical experience prior to being effectively involved in an assignment of financial statement audit. This experience either can be pre- qualification, or be obtained during or after professional accountancy qualification. This experience can be achieved under the supervision of an auditor in an appropriate organization. This is to ensure a great level of diligence and professionalism, as auditors are financial watchdogs Our  audit  team consists of professionals knowledgeable and experienced and stipulated above. The team consists of experienced risk regulatory professionals, such as ex- regulators who, in addition to understanding the rules, have assessed and implemented compliance against them (New Zealand, 1995). We  are adequately staffed  with experienced audit seniors and assistants who will  advice  Apollo Shoes strategic level managers to capitalize on any competitive  edge  from operational level to  regulation, and reduce the disruptions and costs facing your business, therefore, creating  efficient  management of time. The  audit  team  is mandated  to ensure  safety  of Apollo Shoes from reputational  damage  and regulatory infringement. While auditing management systems, the perspective of the auditor spots opportunities for improvements that result in improved performance (Braiotta, Braiotta, 1994). The auditors play a role of observing trends and processes and  engaging  people within the representative group of the organization, such as  middle  level and senior managers, ensuring the effective implementation and functioning of the management system and verifying its alignment with their wants and needs. We as the auditors after  our  examinations and audits make recommendations and  report  our findings expressing our  opinion  through our audit report to Apollo shoes. Yours Sincerely Audit Manager Kantha Audit firm References Braiotta, L., Braiotta, L. (1994). The audit committee handbook. New York: Wiley. Maletta, M. J. (1989). The effect of inherent risk and control design strength on external auditors decisions to rely on internal audit functions. Ann Arbor, Mich: UMI. Moeller, Robert R. (2004). Sarbanes-Oxley and the New Internal Auditing Rules. Wiley. New Zealand. (1995). The role and functions of the Audit Office. Wellington: Office of the Controller and Auditor-General.

Bullfighting in the Sun Also Rises Free Essays

Jonathan Rowe Essay 1: The Sun Also Rises English 42 Doctor Speirs 3/28/2010 No Bull in Bullfighting In The Sun Also Rises, Ernest Hemingway writes â€Å"nobody ever lives their life all the way up except bull-fighters† (100). Spoken by Jake, this line exemplifies the importance that bullfighting plays in the novel. It’s not only portrayed as a sport, but rather as a complex, mathematical art in the form of a dance between the bull and fighter. We will write a custom essay sample on Bullfighting in the Sun Also Rises or any similar topic only for you Order Now The matador scene in chapter 18 is perhaps one of the richest in the novel due to it’s use of symbols.The choreography between Romero and the bull is reflective not only of the characterization of Brett and Jake, but of the relationship between Brett, her masculinity, and her effect on the other male characters. It also provides penetrating insight to the role that Robert Cohn plays as a foil, and how he contrasts with the other characters. The most prominent correlation that the bullfighting scene carries in terms of symbolism is a parallel to Brett’s sexuality. On a closer inspection, the fight also resembles an improvised dance between two partners.Each dancer has a designated terrain, and â€Å"as long as a bullfighter stays in his own terrain he is comparatively safe† (213). And a dance between two partners can be compared to the tumultuous events that love can bring, for example the relationship between Brett and Jake. It’s interesting to note that early in the novel, Brett responds to Jake’s inquiry of living together by saying that she’d just â€Å"tromper† him (55), a French word meaning to abuse and cheat. The diction almost resembles an animalistic quality, as well as the word â€Å"trample,† foreshadowing the symbolism behind the bullfighting scene.Just like Romero is luring and enticing the bull with his cape, Brett lures men with her charisma and charm, and refuses to bring any meaningful relationship to fruition. The diction of the scene involving Romero and the bull also carries some sexual overtones. Romero had to â€Å"make the bull consent with his body,† (217) creating an image where the man and â€Å"the bull were all one sharply etched mass† (217). In terms of symbolism, Romero is reflect ive of Brett, and the bull represents the men that Brett seduces. His method is to be â€Å"all so slow and so controlled† (217) at first, to lure the bull into proximity.Similarly, Brett lures men in with her brazen sexuality. The end result is the same however, with the bull and the men she’s involved with. Romero will fight and kill the bull, just like Brett will lure men and eventually leave them. It’s â€Å"all for sport, all for pleasure† (208). Brett’s attraction to Romero can be explained in terms of his masculinity. Romero is somewhat of a perfect male, he’s an aficionado, brave, beautiful, and held in very high esteem by everyone he encounters as well as being the favorite fighter of the crowd. He resembles Brett’s masculinity.She’s given a unnisex name, has short hair, and even refers to everyone as â€Å"chaps. † She seems to mingle only with other men, possibly because she’s shunned by other females for her promiscuity. While Romero and the bull most closely represent Brett and Jake, upon closer inspection another similarity can be drawn between Belmonte and Robert Cohn. Belmonte is a symbol for Cohn and his relationship with the other characters. Just like how Belmonte serves as a foil to the decadent style of Mercial and valor of Romero, Cohn is a foil to the other characters around him.While Romero would tease the audience with his graceful style and fighting close to the bull, Belmonte, now resuming bullfighting out of retirement, simply â€Å"gave the sensation of coming tragedy† and only gave the illusion of being close to the bull. He was once a great fighter, but now refuses to subscribe to the new â€Å"decadent† (215) bullfighting style. His fighting style represents Cohn in the sense that they both had their shining moment—Cohn’s brief relationship with Brett, and Belmonte’s glory days of bullfighting: which they’re still trying to win back.Belmonte stands apart from the other fighters because he adheres to an traditional form of fighting. Similarly, Cohn is the only character with no involvement in the war, he preserves a sort of innocence and value system that disappeared with the â€Å"lost generation. † He tries to preserve the idea that sex equals intimacy and love, and throughout the novel his clumsy attempts to win back Brett are reflective of his refusal to understand that his brief relationship with Brett was simply a series of sexual encounters, nothing more.In conclusion, part of what makes Hemingway’s style so unique is that he simply shows, with out much telling. The matador scene in chapter 18 is rich because it provides penetrating insight with it’s symbolism; Lady Brett with her elusive nature with men is captured through Romero’s matador technique. The fact that Romero penetrates the bull with his sword accentuates the inherent masculinity that Brett displays—a sort of role reversal. Chapter 18 also highlights the character of Cohn, and his role as a foil and it’s parallels to Belmonte’s traditional fighting style. How to cite Bullfighting in the Sun Also Rises, Papers

Audit Committee Characteristics and Report - MyAssignmenthelp.com

Question: Discuss about the Audit Committee Characteristics and Report. Answer: Introduction Auditing refers to the process of inspecting the financial statements of the companies so that it can be ensured that they are free from material misstatements (William Jr, Glover and Prawitt 2016). At the time of conducting the audit operations, the auditors are required to comply with all necessary auditing standards and principles. Non-compliance with these standards can lead to the breach of ethical principles. The auditors are responsible to provide correct audit opinion based on the result of audit procedures. While conducting different audit procedures in the companies, the obligation is on the auditors to make compliance with the required ethical standards. Accounting Professional and Ethical Standards 110 (APES 110) contains all the ethical standards and principles. Among all these principles, the confidentiality principle is an important part. According to this principle, the auditors are not allowed to make disclosure of the financial information of the audit client acquired while performing the audit operation to any third party. The provided situation indicates the delivery of audit working papers related to the current audit operation to Penshurst Accountants from Mortdale Accounting firm. While providing this audit information to Penshurst Accountants, Mortdale Accounting firm did not inform the audit client. Thus, according to APES 110, Mortdale Accounting has violated the audit ethical principle of Confidentiality (Martinov-Bennie and Mladenovic 2015). From the provided situation, it can be seen that Jan Dungog makes a job application for one of the accountants position. What attracts the attention is the job application by Jan Dungog in a new company for a new position while presently working in a company. Apart from this, he also asked the local company not to inform his current employer about this application. The local organization appointed him in their company by accepting his application and they has not informed his current employer about this. According to APES 110 Section 110, these acts of both Jan Dungog and the local company lead to the breach of the audit ethical principle of Professional Appointment. According to this principle, at the time of accepting the engagement application of the auditors, business organizations are required to determine the existence of any kind of threat in the appointment process related to compliance. In this particular case, the breaching of this act can be seen from the act of the compan y (Ottaway 2014). The provided case indicates towards the existence of two separate situations. First, Wendal Sailor is an audit professional; second, he is the owner of a business of superannuation and insurance. In this context, it needs to be mentioned that there is not any breach of auditing ethical standard due to the fairness of the fact that n auditor can have his/her own business. The provide case study indicates that Wendal Sailor uses to give advise related to other non-audit services to his audit clients at the time of providing the audit services to them. According to Section 290 Provision of Non-assurance Services to Audit Clients principle of APES 110, the auditors are not supposed to provide any kind of non-audit services to their audit clients while conducting the audit operations as it creates threat for auditors independence. Moreover, the audit agreement does not include anything related to non-audit services due to its illegal nature for the audit profession (Chapple et al. 2014). According to the ethical principle of auditing, an active member of the audit team do not have the right to possess any significant position in any other business corporations. From many instances all over the world, it can be observed that the audit members of the business organizations work as acting members as the board of directors of other companies. Ethical principles of auditing consider this act as illegal as it can affect the independence of auditors. However, difference can be seen in the provided case situation. The provided situation shows that Judith Durham works as an audit partner of a not-for-profit making organization. At the same time, he posses the position of honorary member in the board of directors of a company. It needs to be mentioned that there is not any violation of audit ethical principles due to the honorary position of him in the board that prohibits him in taking any management related role in the company (William Jr, Glover and Prawitt 2016). The provided case situation states that Ernie Dengate sells his accounting practices like bookkeeping, auditing, tax and others. In this situation, he has the permission of selling only the tax working papers, not others. In spite of this fact, he has sold all the other accounting papers to a new accountant Jago. In this context, APES 110, Section 250 Marketing Professional Services has mentioned about the creation of the threat of auditors independence from this situation. The above principle states that the auditors are required to obtain permission from authority before selling their professional services. Thus, in this situation, Ernie Dengate has violated the principle of Marketing Professional Services (Clayton and Staden 2015). In todays business world, it can be seen that the auditors of the companies use to provide different types of non-audit services to their audit clients. These non-audit services include management advices, tax consultation and others. As per the auditing regulations, providing non-audit services is illegal as they are not included in the audit agreement form and all the details related to this can be found in APES 110, Section 290.156 Provision of Non-Assurance Services to Audit Clients. The given situation states that Fred Nerk provides both audit and non-audit services to his audit clients simultaneously. Due to the delivery of these non-audit services, it is possible that he accepts non-financial or financial rewards from the audit clients for the non-audit services that is not included in the audit agreement (Carey 2015). Thus, it can be understood that Fred Nerk has violated the ethical principle of Provision of Non-assurance Services to Audit Clients. While conducting the different audit procedures in the clients organizations, the auditors are required to deal with different types of financial information of their business. Thus, in the process of audit procedures, the auditors are required to consider the confidentiality aspect of clients financial information. In this process, it is the responsibility of the auditors to maintain the security of the vital financial information so that non-authorized people cannot access it. The provided situation states that due to the lack of adequate facility, the company keeps all the important audit information in another computer. There is a high possibility of ineffective security system in the new computer and it can lead to theft of information. At the same time, theft of information may affect the independence of the auditors. Thus, according to APES 110, Section 280 Objectivity, this incident violates the objectivity principle of auditing (Trung 2015). While conducting the audit procedures in the companies, the auditors have the obligation of complying with the audit ethical code of conducts. Thus, as per the principles, the auditors are needed to be honest and to maintain integrity. The provided case study shows the involvement of James Jameson in different activates like consumption of drug and alcohol, fighting, reckless driving and others that affect the integrity and professionalism of the audit profession. Apart from this, he was sentenced for jail for three months. It implies that the he failed to act properly and professionally in front of everyone. Hence, according to APES 110, Ethical Principles, these acts of James Jameson are against the ethics of audit profession (George, Jones and Harvey 2014). While conducting the audit operations of the business organizations, the auditors require all the necessary information of the audit clients. To obtain correct and relevant information has large role to play in the delivery of fare and correct audit judgment. From the provided situation, it can be seen that the auditors of the organization are unable to get any confirmation of eight major customers of the organization. However, with the assistance of other relevant information, it was possible for the auditors to judge the fairness of the account balances. Due to this, the auditors would provide Unqualified Audit Opinion with proper explanation (Tsipouridou and Spathis 2014). It is the prime responsibility of the management of the companies to provide the auditors with every authorization to access all the required and relevant information so that the audit operations can be conducted in the smooth manner. In the provided situation, it can be seen that the auditors of the company has got restriction from the side of the companys management on the required procedures for the verification of account balances of property, plant and equipment. It is vital to verify these accounts as they contributes 35% of the total assets and it is an obstacle to determine the actual financial position of the company. Thus, the auditor will provide Disclaimer Audit Opinion along with proper explanation (Xu et al. 2013). This case is almost similar to the above situation. It is one of the major responsibilities of the companies to provide the auditors with all the necessary information of their financial statements. In the determination of the correct financial position of the businesses, the importance of the determination of contingent liability cannot be ignored. From the provided case study, it can be seen that the management of the company has not included a majority portion of contingent liability in the financial statements and it can has a material impact on the financial statements of the company. Thus, the auditor will provide Disclaimer Audit Opinion in the absence of required information (Habib 2013). It is the obligation of the ASX listed Australian companies to follow the accounting principles and standards of AASB. According to the principles of AASB, in order to maintain all the required financial transactions, internal control of the companies is required to be effective. Loss of important financial information has major negative impact on both the financial position of the companies and the audit opinions. In the provided situation, lack of effective internal control leads to the lost of crucial business information related with large amount of cash sales and it has left the company with no option for verification. Due to this, the auditor will provide Adverse Audit Opinion (Stewart, Kent and Routledge 2015). The provided situation indicates towards the satisfaction of the auditors with the information of the financial statements and they become ensure that the financial statements are free from material misstatements, as they have not found any kind of material missstements in the financial statements. At the same time, the company has not provided the opening balance for the financial year. Hence, the auditor would provide Qualified Audit Opinion along with sharing the fact on the absence of opening balance (Ittonen 2012). It is the responsibility of the business organizations in the area of accounting is to comply with all the necessary accounting standards and principles. In this provided situation, it is required for the company to comply with the accounting standards of Australian Accounting Standard Board (AASB). The analysis of the provide situating states that the company has not complying with the principles of AASB for last four years. Due to this reason, the auditors of the company will issue Adverse Audit Opinion along with mentioning the fact that the company has not followed the required accounting standard (Tepalagul and Lin 2015). There are two processes of stock valuation; they are Last In First Out (LIFO) and First In First Out (FIFO). In this context, it needs to be mentioned that the companies are required to comply with the accounting standards and principles of AASB. As per the provided case, the company is using the method of LIFO that is disallowed by AASB. For this reason, the auditors will issues Adverse Audit Opinion due to the non-compliance of the company with the standards of AASB (Miglani, Ahmed and Henry 2015). It is the prime responsibility of the auditors to conduct proper investigation for analyzing different financial accounts of the companies so that proper audit opinion can be provided. In the provided situation, after conducting required investigation and analysis, the auditor has provided confirmation on the fact that all the financial statements are free from material misstatements and the accountants have prepared them in accordance with AASB principle and standards. However, the auditors have doubt regarding the going concern status of the company. For all these reasons, the auditor will issue Unqualified Audit Opinion by mentioning the going concern issue (Sultana et al. 2015). Conclusion In the above discussion, the results of different cases shows that the breach of auditing ethical principles can pose different auditing threats like non-assurance threat, threat of professional judgment and others. On the other hand, the auditors issue different kinds of audit opinions like unqualified audit opinion, adverse audit opinion, qualified audit opinion and others. References Carey, P.J., 2015. External accountants business advice and SME performance.Pacific Accounting Review,27(2), pp.166-188. Chapple, L., Crofts, P., Ferguson, C. and Hronsky, J., 2014. Professional independence and attachment bias: an exploratory study. Clayton, B.M. and Staden, C.J., 2015. The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence.Australian Accounting Review,25(4), pp.372-388. George, G., Jones, A. and Harvey, J., 2014. Analysis of the language used within codes of ethical conduct.Journal of Academic and Business Ethics,8, p.1. Habib, A., 2013. A meta-analysis of the determinants of modified audit opinion decisions.Managerial Auditing Journal,28(3), pp.184-216. Ittonen, K., 2012. Market reactions to qualified audit reports: research approaches.Accounting Research Journal,25(1), pp.8-24. Martinov-Bennie, N. and Mladenovic, R., 2015. Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment.Journal of Business Ethics,127(1), pp.189-203. Miglani, S., Ahmed, K. and Henry, D., 2015. Voluntary corporate governance structure and financial distress: evidence from Australia.Journal of Contemporary Accounting Economics,11(1), pp.18-30. Ottaway, J., 2014. IMPROVING AUDITOR INDEPENDENCE IN AUSTRALIA: IS MANDATORY AUDIT FIRM ROTATIONTHE BEST OPTION?. Stewart, J., Kent, P. and Routledge, J., 2015. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market.Auditing: A Journal of Practice Theory,35(1), pp.181-197. Sultana, N., Singh, H., der Zahn, V. and Mitchell, J.L., 2015. Audit committee characteristics and audit report lag.International Journal of Auditing,19(2), pp.72-87. Tepalagul, N. and Lin, L., 2015. Auditor independence and audit quality: A literature review.Journal of Accounting, Auditing Finance,30(1), pp.101-121. Trung, N.K., 2015. Ethics Education In The University.International Journal of Scientific Technology Research,4(8), pp.5-10. Tsipouridou, M. and Spathis, C., 2014, March. Audit opinion and earnings management: Evidence from Greece. InAccounting Forum(Vol. 38, No. 1, pp. 38-54). Elsevier. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education. Xu, Y., Carson, E., Fargher, N. and Jiang, L., 2013. Responses by Australian auditors to the global financial crisis.Accounting Finance,53(1), pp.301-338.

Dream Interpretation And Interpretation Therapy Essays -

Dream Interpretation And Interpretation Therapy Dream Interpretation and Dream Interpretation Therapy There are many facts that are unknown about dreams and their meanings. For centuries, philosophers and scientists have tried to understand the meaning of dreams. They have all been fascinated by the fact that the content of dreams may have meanings relating to one's life. Are dreams just thoughts in people's minds, or are dreams in fact representations of different areas in people's lives? Dreams represent many different areas of one's life in physical, emotional, and mental ways. Dreams can relay to people facts about their lives that they are not even aware of. There are also many ways that dreams can help cure different physical, emotional, and mental problems in one's life. This paper will discuss dreams and their meanings, and ways of interpreting a dream using such methods as hypnotherapy and psychoanalysis therapy that can help a person in physical, mental, and emotional ways. The first fact that will be discussed is what dreams are and how they work for people in allowing the person to discover more about himself. Dreams can be defined as ?a conscious series of images that occur during sleep? (Collier's, vol. 8). Dreams are usually very vivid in color and imagery. They reveal to the dreamer different wishes, concerns, and worries that he or she has. Dreams usually reflect every part of who the dreamer is. The content of the person's dream is usually made up according to how old the dreamer is and how educated the he or she is (Collier's, vol. 8). Dreams are not planned out or thought up. The unconscious part of the mind brings out bits and pieces of information in the dreamer's mind and places them together. According to Encarta, dreams are almost always visual. Forty to fifty percent of dreams have some form of communication present in them and a very small percentage of dreams give the dreamer the ability to use his or her five senses (Encarta). Dreams allow one to take a closer look into his mind and himself in a quest for self-discovery. Dreams can be used to solve all different types of problems. In Sigmund Freud's book, The Interpretation of Dreams, Sigmund Freud states: ?As regards the dream, all the troubles of waking life are transferred by it to the sleeping state [?]? (Freud 113). They relay things about a person that the person may not be able to see. Sigmund Freud says that certain images in dreams sometimes have significant meanings relating to the person's life. Different objects in the dream may serve as a symbol (Kalb 77). Symbols in dreams usually mean something much deeper than simply being an object that just happens to be in the dream. They represent different areas of one's life that deal with one's physical, mental, and emotional being. These symbols will relay information about one's life if these symbols are interpreted. Dreams are ?a private language, known only to ourselves? (Cartwright 5). Dreams have the ability to relieve all people of their everyday problems in life. They have a way of setting one free from reality, which includes all of one's problems. Dreams help one to overcome these stresses and help people to get on with their lives. Sigmund Freud states, ?The waking life never repeats itself with its trials and joys, its pleasures and pains, but, on the contrary, the dream aims to relieve us of these? (qtd. in Burdach 474). This statement means that though a certain experience in a person's life can never happen again, dreams allow the person to relive those memories, and they can also allow the person to overcome the stresses of other memories that bother him or her. Memories that continue to stay in people's minds from their childhood are very often included somehow in the dream. No memory that a person has once experienced will ever be lost because it is stored within the person's mind and kept there. A person's conscious mind is the mind that he uses when he is awake and aware of what he is doing. The conscious mind has the ability to make distinctions between reality and the fantasy world. A person is able to

Free Essays on A Tree Grows In Brooklyn

Betty Smith: Brooklyn Growth I.About the Author Through the many works of her career, Betty Smith became Brooklyn's unofficial advocate and was published to critical acclaim and best-seller status with her commentary of the general struggle through life in the early 1900s. Smith, like her main character, grew up impoverished in early twentieth century Brooklyn and went to the University of Michigan without a high school diploma, where she took literary classes and wrote plays. Smith went on to win the Avery Hopkins Award for work in drama, taught a three-year playwriting course at Yale, wrote features for a Detroit newspaper, worked under the auspices of the Works Project Administration in the Federal Theatre project in New York. Her writings during this period of her career garnered a Rockefeller Fellowship, a Dramatist Guild Fellowship, and the Sir Walter Raleigh award for fiction. As the critics lauded A Tree Grows in Brooklyn (it was the first work of fiction by a woman to occupy first place on the New York Times best seller list), the press and the public fell in love with the working-class celebrity of Betty Smith. Smith’s novels were characteristically by, for, and about the underprivileged and the events, politics, and ideals which surround them. The prestige of writing a best-selling critically lauded book brought assignments from the New York Times Magazine where, among other things, she wrote an acclaimed piece called "Why Brooklyn is that Way." Throughout the years, Smith’s works have garnered numerous critical and literary praises and has been cited as an influence in many writers and public figures lives. Oprah Winfrey has named it one of the most influential books in her life and has since promoted it in her Book of the Month Club; The New York Public Library even chose the book as one of the "Books of the Century." Theme: In Betty Smith’s A Tree Grows in Brooklyn, Smith shows the effects of alcoholism, tr... Free Essays on A Tree Grows In Brooklyn Free Essays on A Tree Grows In Brooklyn Betty Smith: Brooklyn Growth I. About the Author Through the many works of her career, Betty Smith became Brooklyn's unofficial advocate and was published to critical acclaim and best-seller status with her commentary of the general struggle through life in the early 1900s. Smith, like her main character, grew up impoverished in early twentieth century Brooklyn and went to the University of Michigan without a high school diploma, where she took literary classes and wrote plays. Smith went on to win the Avery Hopkins Award for work in drama, taught a three-year playwriting course at Yale, wrote features for a Detroit newspaper, worked under the auspices of the Works Project Administration in the Federal Theatre project in New York. Her writings during this period of her career garnered a Rockefeller Fellowship, a Dramatist Guild Fellowship, and the Sir Walter Raleigh award for fiction. As the critics lauded A Tree Grows in Brooklyn (it was the first work of fiction by a woman to occupy first place on the New York Times best seller list), the press and the public fell in love with the working-class celebrity of Betty Smith. Smith’s novels were characteristically by, for, and about the underprivileged and the events, politics, and ideals which surround them. The prestige of writing a best-selling critically lauded book brought assignments from the New York Times Magazine where, among other things, she wrote an acclaimed piece called "Why Brooklyn is that Way." Throughout the years, Smith’s works have garnered numerous critical and literary praises and has been cited as an influence in many writers and public figures lives. Oprah Winfrey has named it one of the most influential books in her life and has since promoted it in her Book of the Month Club; The New York Public Library even chose the book as one of the "Books of the Century." Theme: In Betty Smith’s A Tree Grows in Brooklyn, Smith shows the effects of alcoholism, tr...

The Steele of Naram-Sin and the palette of Narmer Assignment

The Steele of Naram-Sin and the palette of Narmer - Assignment Example In both art pieces, the Kings get depicted as deity and religious views of the ancient Egyptians. The Steele shows Naram-Sin wearing a helmet with horns signifying his divine power. Through his divine power, it appears okay for him to violently rule over those against him. The Steele also shows Naram-Sin looking up towards the sky. He looks at the suns above the mountains probably signifying a greater power than him. It appears he is showing respect to God. The palette shows the religious and ritualistic side of the ancient Egyptians. On the backside of the palette of Narmer, there is a sandal bearer next to Narmer who holds his sandals. This implies that Narmer is standing on holy ground. Narmer stands on holy ground before slaying his captive. This implies that Narmer is about to perform a holy act that is right by the gods eyes. He appears as a deity who gets allowed to perform such slaying rituals. At the top of the palette, there is the heads of Harthor who is a goddess of the h eavens, women, and a protector of the king. The inscriptions on the palette ascribe to the religious beliefs of the Egyptians.The victory Steele shows victory over the Lullubi mountain people while the Palette signifies the unification of ancient lower and Upper Egypt On the Steele, Naram-Sin climbs up the top of a mountain followed by a fleet of his soldiers who walk over their enemies. The Steele gets used to depict Naram-Sin’s conquest of the Lullubi mountain people. The king on the Steele tramples on the bodies of his enemies. who lie below him. The palette of Narmer represents the unification of the ancient two Egyptian kingdoms into one. On the backside of the palette, Narmer adorns the white crown of Upper Egypt. On the opposite end of the palette, he wears the red crown of Lower Egypt (Fred 42). Wearing both crowns on the same palette indicates that he is the ruler of both kingdoms. There is also presence of the papyrus plant which represents Lower Egypt. The front si de of the palette has two feline type beasts that get intertwined. This further signifies unity

Advise VALCOs management about possible ways of managing a cash Essay

Advise VALCOs management about possible ways of managing a cash deficit in the short and long-term - Essay Example For example, the actual cash disbursements exceed budgeted cash out flow for wages and taxes, amount payable for supplies, or even dividend payments to shareholders. This being said, a firm usually prepares a cash budget before time to forecast the cash disbursements and receivables it will realize in near future. The cash inflow is subtracted from cash outflow (or payments) and the result is a cash deficit or a cash surplus depending on which amount is higher than the other. A cash deficit, when not financed, will carry over the next period. Consistent deficits of the cash budget reflect inefficient cash management, and because cash is an important resource, it has to be managed effectively. There are many ways to manage a cash deficit in the short term. Short term means a period of one year or less. Valco has two options to finance its cash deficit in the short term. The first is through making some changes internally and second is using external means to finance the deficit. By internal changes what is meant are changes in Valco’s policies. First, the company must strive to reduce the debtor cycle. Debtor cycle refers to the number of days it takes debtors to pay for the credit sales. Quick recovery from debtors will ensure that cash is not tied up in the form of account receivable and is free to be used to pay other expenses. Another option that Valco has is to reduce its credit sales. This however, does not come without repercussion as it may mean a reduction in overall sales revenue if Valco stops giving the option of credit to its customers. Valco can try to reduce its credit sales (and hence the amount tied up in debtors) by offering cash/trade discounts i f the customers pay in cash at the time of transaction. This will encourage cash sales and therefore a flow of cash payments. (Davoren, n.d.)Also, as the evidence from the question suggests, the raw material stock was increased for the second month, this means

Teenage Pregnancy Assignment Example | Topics and Well Written Essays - 500 words

Teenage Pregnancy - Assignment Example ned the differences of youths who are school going in the urban minority and faced with the possibility of teen pregnancy, how teen pregnancies affect academics and the approaches that the schools can use in addressing the problem (Basch, 2011). The author emphasizes that there is a lot of pressure that comes from teen pregnancy in influencing the outcomes of education among teens. There are reported high cases of teen pregnancy especially among the urban minority youth. According to the research carried out school, based programs can be of help in equipping the teens with skills and knowledge the need to be able to postpone sex to later time in life, to practice safe sex, to avoid unwanted pregnancies, and incase one becomes pregnant to go on and pursue education. There is an added advantage of the sex education in schools since the youth are protected from HIV and other infections, which can be spread amongst the youth as they engage in sex (Basch, 2011). The author carried out a research to have an overview on teenage pregnancy and realized that almost a third of teen females in the U.S get pregnant and once pregnant they face the risk of getting pregnant again. Compared to other western countries the author argues that in the U.S teenage pregnancies are high. When teens give birth especially when it is not intended they are highly affected and it can be extended to the children they get. The minority youth have higher teen pregnancy cases than the white youths. Teen pregnancies affect education, health, and social aspects of children (Basch, 2011). Teens that get pregnant are likely not to continue with their education. Those who continue with their education face several obstacles such that their performance is highly affected. From research, it is clear that children who are born to teen mothers are likely to become teen parents too. The research shows that children born to teen mothers are likely to become teen mothers since they probably live in

Standard And Non Standard Dialect English Language Essay

Standard And Non Standard Dialect English Language Essay INTRODUCTION Linguists would define language as a system of arbitrary vocal symbols used for human communication which may consist of several dialects. Here, dialect is a variety of a certain language, spoken in one part of a country (regional dialect), whose difference can be encountered in some words, and/or pronunciation from other forms of the same language. Dialects and their uniqueness in the application have been the sole point of discussion in sociolinguistics, attracting many linguists to learn about them deeply. Indonesia, as the parameter in this paper, consists of many ethnics and cultures with their own unique languages, thus it is likely that Indonesia possesses many local languages. Nonetheless, Bahasa Indonesia is claimed to be a national language that is expected to be a means to unite all citizens despite their different cultural background. In this case, although each region has its own local language, which is distinct and not just a dialect, virtually everyone now speaks Bahasa Indonesia (Indonesian Language). In order to unify such a diverse nation, a common language is clearly needed. The phenomenon of dialects along with its variants is the main concern in this paper. THEORITICAL VIEW According to Francis (1992) and Romaine (1994) dialects are the variants or varieties of a language used by different speakers who are separated by geographic or social boundaries. Furthermore, Einer Haugen, as quoted in Hudson (1996) states that English made no distinction between language and dialect, but when the Renaissance period, the term dialect was borrowed from Greek, and it refers to the distinct varieties used in classical Greek in relation to different area and kind of literature. If we look further into a smaller scope of language in Indonesia, every local language will have its own regional dialects. Even within a geographical area which is not very wide, still there is probability that a local language varies. As a consequence, each regional dialect will also have their standard dialect used by the members of that particular regional area. Furthermore, Chambers and Trudgill (1998), quoted in Hudson (2000) stated that a dialect is popularly considered to be à ¢Ã¢â€š ¬Ã‹Å"a sub-standard, low status, often rustic form of a language, lacking in prestige.à ¢Ã¢â€š ¬Ã¢â€ž ¢ Meanwhile standard dialect is used within the area and might not be understood by people coming from outside of the area. A standard language (also standard dialect, standardized dialect) is a particular variety of a language that is considered to be prestigious within a speech community. The standard will usually be institutionalized, often by being given legal status, and then used as the norm in mass media, education, and other social institutions. DISCUSSION The explanation above grants us view that standard dialect is different with non-standard dialect which is called regional dialect. We can see the differences between them in terms of their function as well as the area where they are applied. Related with its function, standard dialect will be used universally and usually known by the whole user of the regional dialects of the same language. In regard to the area, the standard dialect is known and widely used by every person in a particularly wide area where that language being used meanwhile the non-standard dialects or regional dialects is the dialect that is used in a relatively smaller area. Here, commonly, local language shows from which province/area we come from and regional dialects shows from which area in certain province we come from. It means that standard dialect has a wider range than non-standard dialects. As one of the local language in Indonesia, Balinese language can be a good example in describing the varieties of dialects in certain area in Indonesia. Balinese language is the official language for Balinese community which is used at any formal situation in the Balinese society such as community meeting, wedding ceremony, priest speech at the temple etc. There are some dialects of Balinese language in Bali, usually based on the regency where it is spoken, so commonly there is Gianyar dialect, Bangli dialect, Tabanan dialect, Negara dialect and so on. However, no matter what dialect it is, the language,in this case Balinese Language basically is the same both in terms of grammar and syntax. They are just slightly different in the tone/rhythm, pronunciation, and few vocabularies. Most importantly, Balinese people speaking different dialects can still understand each other at the very least. Compared some Balinese words such as : Tuba = poison, Bubu = basket fish trap, Pedau = boat, Layar = sail, Talas = Taro, Ubi = Yam, Tebu = sugar cane, Nyuh = coconut, Lemo = citrus, Pandan = pandanus, Buah = areca. Among those smaller groups of languages further variations or dialect can be still found especially the level of morphemic construction and phonemes. It is interesting to find that beside various dialects that exist in Balinese language, there is also the difference in intonation. The group of intonation does not necessarily bring into one as a unit of dialect. In the future with the presence of modern communication means as an interface of human being, this intonation and dialects will move toward homogenous elements. So, the dialects among Balinese people are mostly similar in grammatical aspect but are different in term of intonation, vocabularies and accent. The nature of the existence of cultural dialect is not aimed to give limitation to the freedom of expression, apparently it is to give view that expressions may differ across cultural groups. The standardized expressions served as a control for the perceiver effects discussed above such as greater motivation or preference for oneà ¢Ã¢â€š ¬Ã¢â€ž ¢s own perceived ethnic group, stereotypes about the likely emotions experienced by different groups, and decoding rules which should all be equal when judging these two sets of expressions. For these reasons, we argue that regional dialects may vary in their impact across emotions. However, although there are several aspects that differentiate those regional dialects in certain local language, we cannot absolutely determine exactly which dialect belong to certain area, or which vocabularies or intonation belong to certain dialect, etc. The line between them is not clear and the most critical standards of differentiating them rely on the social facts as well as the linguistic facts itself. As what is explained above, sometimes when the people with different dialect (although with the same standard language) meet each other, they can feel strange, funny or the worst they cannot understand the meaning of certain statement used by their partner. This is how dialects are being evaluated within the social community. There is no such term better or best dialect, there is only the feeling of being accustomed and not accustomed to a certain dialcet. For example, Balinese language. When Tabanan people with Tabanan dialect talk each other, they can understand each other and the conversation goes well as usual. But when Tabanan people meet Singaraja people that also have their own dialect, there will be something unusual. Tabanan people may feel strange or even funny because the different with their own dialect, but the same thing will happen with Singaraja people, too. So, these dialects which are different from one area to another area in Bali, can be such a characteristic of t hat area that can help the people from another area identify where they come from. The point here is that every people have to respect each other in terms of dialect use. They can have different dialect but, to make the conversation safe, they can use the standard dialect. So, everything about dialect itself is evaluated by the community in which, there is no absolute decision about this evaluation because everyone can have their own evaluation about these dialects. The people who use dialect itself are the social community where that dialect exists. As a matter of fact, any dialect will not last unless the community uses it. Here, the language will be formed based on the culture in that area and becomes tradition from one generation to the next. These dialects usually can be learnt by the community through the daily conversation. For those, who become native speaker of that dialect, it can be formed and acquired naturally because their environment. Furthermore, for those who are not native speakers of that dialect, this dialect also can be learnt through a frequent use of dialect itself. For example the one who firstly used Gianyar dialect, but because he/she lives in Singaraja for a long time and usually make interactions and conversations with Singarajaà ¢Ã¢â€š ¬Ã¢â€ž ¢s people, he/she can use Singaraja dialect also. He/she will automatically follow the dominating dialect because that is the dialect in his/her new environment. CONCLUSION In conclusion, language as a means of communication might be found varied. The variation is known as dialects, whose differences comprise intonation, pronunciation, as well as vocabulary. The dialects within the society exist in two forms namely the standard and non standard dialect. Both of the variants share one thing in common, that is they are of the same language. However, the differences between them are that standardized dialect is considered to be more prestigious, and is applied in wider area compared with the non standard dialect. Dialects are acquired through the daily conversation, through other people who are involved in a talk. Thus, any dialect that has ever been created should be kept in use in order for the dialect itself not to be perished.

History of the city of Florence Essays -- Italy European History Essay

History of the city of Florence In the entire scope of history there are few civilizations that have left their own unique imprint upon the rest of the world as well as influencing future generations like the city of Florence. Only a handful of nations can claim the cultural, financial, social, and artistic accomplishments that this city can. Throughout the history of approximately three thousand years Florence has proven to be an impressively resilient civilization that takes pride in itself and has been a leader in Italy and worldwide. From the founding Etruscan people, to Dante and Boccaccio, to the Medici family the Florentine people have proven themselves to be remarkable in many areas of life. This paper will trace the different stages of the Florentine civilization from its foundations, to its emergence from the Middle Ages, to the period of the Renaissance, and finally to its transition to become part of the nation of Italy. Early Florence The first people to settle the area that was to become Florence were the Etruscans who probably arrived around 1,000 B.C. by sea from Asia Minor.[i]? Current day archeologists and historians think fighting was common to the area because the Etruscans settled in walled cities built on high, unapproachable hills which would be hard to attack. Fiesole was one such city which was conquerored by the Romans around 300 B.C. along with the surrounding areas. As is turned out, this defeat was beneficial to the native people because it provided secure trade routes protected by the Roman military. The ability to travel and trade more freely prompted these people to move their civilization to the banks of the Arno River not far from the site of modern day Florence.[ii]... ...ucker, p. 58. [xxi] Lweis, p. 140. [xxii] Levey, p. 180. [xxiii] Levey, p. 236. [xxiv]? Colonel G.F. Young, The Medici (New York; Modern Library, 1933), p. 286. [xxv] Levey, p. 254. [xxvi] Levey, p. 256. [xxvii] Young, p. 332. [xxviii] Young, p. 364. [xxix] Levey, p. 321. [xxx] J. Lucas-Dubreton, Daily Life in Florence In the Time of the Medici (New York; MacMillan, 1961), p.? 287. [xxxi] Levey, p. 332. [xxxii]? George Holmes ed., The Oxford History of Italy (Oxford; Oxford Univ Press, 1997), p. 115. [xxxiii] Holmes, p. 115. [xxxiv] Holmes, p. 116. [xxxv] Holmes, p. 126. [xxxvi] Levey, p. 432. [xxxvii] Levey, p. 440. [xxxviii] Levey, p. 432. [xxxix] Levey, p. 456. [xl] Lewis, p. 182. [xli] Lewis, p. 183. [xlii] Levey, p. 456. [xliii] Lewis, p. 189. [xliv] Holmes, p. 229. [xlv] Holmes, p. 215.

Benefit of Life Balance

Home-based Telecommuting This refers to employees working at home on a regular basis, though not necessarily every day. Some employees choose to work from home several days in a week. To support the work of the home-based worker, some employers would provide them with the necessary equipment. For an example, computers and fax machines. Satellite Offices Instead of the conventional office, employees work at a location convenient to themselves and their customers. A satellite office houses only employees from a single firm.In some sense, it is a branch office whose purpose is to alleviate employees' commute. The satellite office is equipped with office furniture and equipment provided by the firm. Neighborhood Work Centre This is essentially similar to the satellite office with one difference which a neighborhood work centre houses more than one company's employees. In other words, several companies may share the lease on an office building but maintain separate office areas within the building. Office suites may be furnished by the site owner or by the respective renting firm.Mobile Working In contrast to telecommuters who work from one designated location outside the office, mobile workers are frequently on the road, using telecommunications equipment to work from an assortment of locations such as home, car, plane or hotel business centre. This mode of arrangement is most suited to employees who need to be constantly on the move to get their Jobs done, like salesperson, investment bankers and investigative reporters. 2. 3 BENEFITS Savings from Absenteeism Teleporting allows workers to better combine their work and personal responsibilities.This results in a reduction in absenteeism as employees have less tendency to take personal leave, sick leave or leave work early to meet personal deeds. According to the 1999 Telethon America Research Survey by Joanne Pratt Associates, teleporting results in a 63% savings in the cost of absenteeism per teleporting employee per year. Higher Productivity Teleporting helps to increase productivity as workers are not susceptible to distractions such as office politics and gossips.Employees also have higher energy levels due to the reduction in traveling to and from work; Savings in Cost of Office Space Teleporting enables companies to save on office space and associated costs. According to the 1999 Telethon America Research Survey, IBM saved IIS$75 million in al estate expenses as a result of telecommuting while AT & T saved IIS$80 million in real estate and office overheads from having employees telecommute; Attraction 54% of the employees covered in the survey said that the ability to work at home was important or extremely important to them in considering a new Job.Companies with flexible work practices are cited as â€Å"best practice† employers, and this helps to attract and retain employees; Option for Disability Telethon is a suitable employment option for employees with disability. 2. 4 PRO BLEMS/CHALLENGES Inability to Constantly Monitor A major challenge for managers is their inability to physically observe their employees' performance. This may pose a concern especially for Jobs where the employees' performance is not easily measurable.Reduced Social Networking Teleporting may negatively affect social networking in the workplace by: – disrupting teamwork. – fragmenting the social network. – creating possible resentment among employees not chosen to telecommute. Lack of Resource and Technical Support Telemarketers face the challenge of gaining access to resources (documents, database) which they may need in performing their work but which may not be available on- nine. In addition, telemarketers need to be more technically savvy then their office peers as support services may not be readily available at remote offices. 2. KEY IMPLEMENTATION CONSIDERATIONS Telecommuting Arrangement May be most suitable for employees whose nature of work does not r equire close supervision or interaction with other employees, and whose work performance or output can be easily measured and assessed. Communication Essential for the successful implementation of teleporting. Before the implementation of teleporting, both managers and employees should discuss and agree on the key issue. The key issues, including the terms and conditions of employment, should be documented in the form of policy guidelines which would serve as a basis for implementing teleporting.The key issue as follow: – performance goals and measurements – career paths – training and development opportunities – occupational safety and health considerations and work injury compensation – provision of work equipment and reimbursement of work-related expenses – need for reporting at the workplace at regular intervals – safeguarding the security and confidentiality of information Managers Would Need o be Trained on Remote Supervision an d Management Managers would also have to learn to address issues such as employee isolation and the concern about transmitting the organization's culture to employees who are working remotely. . JOB SHARING The term â€Å"Job sharing† was first coined in mid-asses. This option was devised as a way to create more part-time opportunities in positions which could not be reduced in hours or split into two part-time Jobs. The Job sharing arrangement enables employers to preserve Jobs in their full-time form while tapping on the expertise of two or more people.

Beauty (unlike ugliness)

Beauty (unlike ugliness) cannot really be explained and it was also quoted that â€Å"Like a God (and as empty), it can only say: I am what I am. 1 The path to beauty is what we are all trying to find and to follow. To define beauty as that which is sought, as it appears in imagination, is sufficient that everyone is seeking beauty, for it cannot be denied that everyone is looking for something and dreaming about it. 2 To dispute taste is futile, because beauty varies for different people and for the same person.The vulgar have their beauty, the lofty theirs. But the vulgar have moments in which they may appreciate another beauty, and so have lofty. Beauty is not entirely a personal affair, because the most subjective things are an objective part of human nature which is universal; as the hidden arrangements in one house are like those other houses. Ideas we take into our heads differ hardly more that food we consume. Seldom is there reason to suppose more individuality in our thoug ht s than in our behavior and apparel.We happen to have access to our own physical and psychical quarters, and can shut the door on the rest of the world; but there is no mysterious cleavage between this subjectivity or what is objective or out in the open. 3 The sameness of human wishes in their most subjective state is made public on screen of the movie, in the human interest stories of the newspaper magazines and novels, in window displays and on billboards. Advertisers write the open text on aesthetics that all may read.They know that men and women are enough alike to want the same things, to admire the same beauty; and they are so sure of this that on it they stake their fortunes. It would be idle to argue that each person has not a different idea of beauty, were not the illusion of uniqueness rather universal. According to Ames, people are richer or poorer in appreciation, but as, as in their belongings, they are luxurious or lacking in similar things, so that their very diffe rences are same.He added that, imaginations and predilections are as objective as hair and eyes, and equally dependent upon heredity and environment. Given a certain nature, education and experience, certain wishes will be inevitable which will necessarily reflect in appropriate beauty. Precisely because variation is rare it is magnified. Each person cherishes what personality he has, and is glad that in being conditioned to seek his own he can reject what is foreign to him and call it as ugly, though he is also happy to belike other people and to share their enthusiasm.Based on Ames, there are fewer disputes about beauty than is often assumed, because most people accept the standards of their country and sex, class and set. Western philosophers and psychologist have always been interested in the nature of art, the appreciation of art, and the psychology of artist. 4 Plato argued that aesthetic experience _____________________________________ 1. â€Å" Pacteau, F. (1994). â€Å" T he Symtom of Beauty. New York: Reaktion Books, 1-232. ISBN 094846254X. 2. Ames, V. M (1968). â€Å" Introduction to Beauty.New York: Ayer Publishing, ISBN 094846254X. 3. Ibid. 4. Hagman, G. (2005). â€Å"Aesthetic experience: beauty, creativity, and the search for the ideal. New York: Rodopi, ISBN 9042018569. 1 2 involved the apprehension of the good in nature. The non-sensuous pleasure, perhaps awe, of aesthetic feeling resulted from the reflection of ideal form in the object that only hinted at the profound perfection and beauty of its higher model. Hagman said that, for Plato, it was the apperception of this hint, the glimpse of the ideal, which was the source of aesthetic experience.Later, religious thinkers believed that aesthetic experience was linked to the revelation of divinity in the world, the sense of the worldly beauty being a reflection of the eternal beauty of God. Similar to Plato’s view was the belief that some objects, most especially art, expressed Godâ⠂¬â„¢s love and perfection more than others – or at least, the divinity was more easily glimpsed in some objects than in others according to Hagman. He also added that, it was not until the eighteenth century that a true psychology of aesthetic experience began to emerge.Starting with David Hume and Immanuel Kant, these modern thinkers tried to explain aesthetic experience in psychological terms. The objective nature of â€Å"the good† and â€Å"the beauty of God† came to be replaced by psychological processes by which our experience of the world is given aesthetic qualities and values5. Hume argued that aesthetic experience was associated with sensitivity to the association between a perception and a feeling. The particular aesthetic feeling s were those of refined pleasure, delight, awe, admiration, joy, and so on – in other word, the effects and passions considered to be special, positive value.Hume believed that certain type of experiences, those poss essing beauty, attained higher qualities in the formal expression of these feelings. Thus, for Hume, human’s sensibility and emotion replaced divinity and ideal form of aesthetic experience. Art, as opposed to natural sources of beauty, expressed certain associated feelings in refined and highly valued ways6. Hume argued that a person could develop his or her critical judgment in aesthetic matters by means of experience and study.He also stressed the need for the audience to keep â€Å"his mind from all prejudice and allow nothing to enter into consideration but the very object that is submitted to examination†. Hume claimed that the audience must be comfortable and without other intentions when viewing something aesthetically; this was one of the initial argument for the role of disinterest in aesthetic experience. What Hume was describing was type of empathy, an ability to put aside one’s normal position and needs and to â€Å"place oneself in that point of v iew that the artwork supposes†.Thus, aesthetic experience assumed a special form of relationship with the object in which the audience members would approach the experience with benign neutrality and willingness to give themselves over to the experience without prejudice. This relationship would then ideally result in a pleasant emotional state evoked by the specialness and refinement of the object ______________________________________ 5. Hagman, G. (2005). â€Å"Aesthetic experience: beauty, creativity, and the search for the ideal. New York: Rodopi, ISBN 9042018569. 6. Ibid 3Immanuel Kant postulated that aesthetic experience was a type of subjective judgment distinct from other human emotions, referring to this as taste. Essentially, taste was a type of universal and natural human capability similar to other modes of perception. As one experiences something aesthetically, there are sensations of pleasure within an attitude of disinterest. In fact, for Kant, taste was close r to reason than to emotion or sensation; it constituted recognition of a priori truths (such as beauty) in the concrete, â€Å"objective purposiveness†. Nonillusions and some Persistent MysteriesOne of the most curious phenomena that simply cannot be understood in terms of their primary cause sat the present time is the close relationship between certain mathematical series (e. g. , the Fibonacci numbers in which each successive term is the sum of the two preceding numbers) and the extreme vaguely defined cognitive experience we call visual pleasure or beauty. 7 If each Fibonacci numbers is then divided by the one previous to it, this new series converges on what has become a magical number – 1. 615838†¦, otherwise known as the golden ratio.The golden ratio appears ubiquitously in a wide variety of biological systems including the arrangements of seeds on a flower, the structure of fruits and vegetables, and the shape of the spiral shells of a Chambered Nautilus. 7 Most interesting in the present context, however, is the fact that if an observer is asked to identify the width and height of the most beautiful rectangle, the usual answer is close to the golden ratio. They said that this phenomenon appears through the history of art with the pyramids, Greek temples, renaissance art, and the contemporary views of female beauty all showing evidence of golden ratio.It is also observable in musical compositions. 8 Thus, there appears to be a close relationship between a subjective aesthetic judgment and a fundamental number appearing in a mathematical expression. 9 The problem is that this is a purely empirical observation; there is no theory of why these two domains should be linked in this manner. This mysterious relationship suggests, however, that mathematics and human aesthetic is intimately tied together for totally obscure reasons. Perhaps it is due to evolutionary forces of which we are only beginning to understand, but even this is the lo osest kind of speculation.Nevertheless, there are some well – established links that are considered. Aestheticians themselves are in surprising accord as to the nature of beauty and art. They usually agree that beauty is a value and that art is the means of realizing the value. They say that beauty lifts us out of littleness to understanding of the meaning of existence. In beauty we see the finish and finality toward which our efforts tend the poise to which our wobbly lives aspire. In beauty we behold our desire without ceasing to desire it, for the most satisfying beauty is the more it arouses longing.The classic ideal of beauty is more calm, the romantic more vehement, ______________________________________ 7. Uttal, W. R. (2003). â€Å"Psychomythics: Sources of Artifacts and Misconceptions in Scientific Psychology. New York: Lawrence Erlbaum Associates, ISBN 0805845844. 9. Ibid. 10. Ibid 4 while the modern tends to be wild and madcap; yet there is a passion in the classi c ideal, composure in the romantic, and some restraint in the modern, else none of them could be beautiful. From Sublimation to RegressionIn 1961, Robert Fleiss published an interesting elaboration of Freud’s sublimation model of aesthetic experience. Fleiss believed that in aesthetic experience, especially in the sense of beauty, there is a normal regression to an â€Å"early perceptory relation† involving the modality of primary perception,† which he conceived of as the combinations of perceptions of the labyrinth – outer skin, hands, and mouth unified into a single, nondistinguishable experience. According to Fleiss, in aesthetic enjoyment there is a muscular discharge of neutral energy.Rather than cannibalizing the object, the person experiences emphatic introjections of it. 12 Fleiss located the developmental level of aesthetic experience in the first oral phase prior to the mobilization of aggression that results in incorporative actions and fantasie s. He argued that the sublimation of this neutral oral libido is â€Å"inseparable from aesthetic enjoyment† and includes muscular discharges involved in the â€Å"modality of primary perception† – â€Å"a modality that continues to function throughout life.Thus, for Fleiss, sublimation is not simply a defense, but a normal aspect of the vicissitudes of libido that re essentially neutral during the first oral phase. It is the activity of this libido throughout life that accounts for the ubiquity of aesthetic experience. In an interesting series of case reports, Fleiss illustrated the relationship between sex and aesthetic enjoyment, and even argued for the simultaneous experience of both in mature, healthy sexual relations. ConclusionFor centuries, beauty has been considered a feminine attribute, and its pursuit a feminine responsibility. In fact the word beauty itself reflects the intimate connection between beauty and femininity. Even the most recent revision of the Webmaster’s New World Dictionary has as one of it’s definitions of beauty â€Å"a very good looking woman. † Thus we postulate that women’s preoccupation their appearance is consistent with the feminine sex-role stereotype. There are at least two additional aspects of beauty that may fuel women’s effort to emulate their culture’s beauty ideal.First, beauty often is associated with moral goodness, with being virtuous. Second, beauty can contribute to being powerful. _________________________________________ 11. â€Å" Santayana, G. (1955). â€Å" The Sense of Beauty: Being the Outline of Aesthetic Theory. New York: Courier Dover Publications, ISBN 0486202380. 12. Hagman, G. (2005). â€Å"Aesthetic experience: beauty, creativity, and the search for the ideal. New York: Rodopi, ISBN 9042018569. BIBLIOGRAPHY Ames, V. M (1968). â€Å" Introduction to Beauty. New York: Ayer Publishing, ISBN 094846254X.Hagman, G. (2005). â€Å"Aestheti c experience: beauty, creativity, and the search for the ideal. New York: Rodopi, ISBN 9042018569. Pacteau, F. (1994). â€Å" The Symtom of Beauty. New York: Reaktion Books, 1-232. ISBN 094846254X. Santayana, G. (1955). â€Å" The Sense of Beauty: Being the Outline of Aesthetic Theory. New York: Courier Dover Publications, 1-168. ISBN 0486202380. Uttal, W. R. (2003). â€Å"Psychomythics: Sources of Artifacts and Misconceptions in Scientific Psychology. New York: Lawrence Erlbaum Associates, ISBN 0805845844.

Pondwater paper Essays

Pondwater paper Essays Pondwater paper Essay Pondwater paper Essay 1995. Open Water. Pond Life. New York, Golden Books, 18 http:// www. brighthub. com/environment/science-environmental/articles/61550. aspx http:// www. thewildclassroom. com/biomes/FRESHWATER. html

The Domestication of Animals and its Impact on World Civilizations Essay

The Domestication of Animals and its Impact on World Civilizations Over Time - Essay Example Both Eastern and Western hemispheres experienced huge progress in uniquely different ways. One innovation that largely affected the development of societies and contributed to their progress was the domestication of animals. The domestication of animals positively impacted civilizations around the world by advancing agricultural and economic development, improving trade and international relations, and expanding cultural expression. The advancement of agriculture and economic aspects occurred in many different civilizations including the Chinese, Egyptian, and even Neolithic societies as a result of the domestication of animals. During the time span of the Xia dynasty to the Han Dynasty, the Chinese domesticated animals such as chickens, ducks, pigs, and dogs (Gascoigne). These ducks, pigs, and dogs were used as their fresh food source. Chickens also served as a food producer of eggs, a food commonly consumed in the Chinese diet. In addition to supplying a fresh source of food, domesticated animals in China were also used to help produce crops. The Chinese utilized oxen to pull plows, which helped humans more efficiently plow their land and positively affected the agricultural growth as a result of the increased production of crops. Therefore, the domestication of animals shaped both the Chinese diet and improved its economy through the increase of agricultural efficiency. In Egypt, cattle and pigs were raised t o supply major food products as well. Later on during the New Kingdom, Egyptians started to domesticate chickens, which served the same purpose for the Egyptians as it did for the Chinese.

HUMAN RESOURCE MANAGEMENT ASSIGNMENT Essay Example | Topics and Well Written Essays - 2500 words

HUMAN RESOURCE MANAGEMENT ASSIGNMENT - Essay Example This ensures commitment of the staff in achieving company objectives leading to improved performance and productivity and consequently profitability and competitive advantage for the firm. Banco is a medium sized bank with over 300 branches and operates 24hours, seven days thus making its HR function complex. It faces stiff competition from other companies and needs to fulfil the needs of increasing customers prompted by rapid development in service industry of two nearby towns. Being located in an area of low unemployment, Banco needs to formulate policies and strategies that ensure employee retention. Banco policies are formulated at the head office and imposed on the branches despite the difference that exist in different localities and therefore do not consider diversity and cultural issues when making decisions. The management is bureaucratic in nature as no communication channels are available for the staff to communicate with senior administration except through union represen tatives. The company has training and development policy whereby responsibility is put on team leaders. The recruitment policy entails external recruitment by agencies and at the headquarters. Team work is encouraged and performance is measured through set targets which are supposed to be accomplished individually and through team work. The overall goal of the organization is to ensure quality services so as to retain customers and remain competitive in the service industry. Despite all these measures, its HR policies and procedures is not effective leading to labour turnover, absenteeism and declining profitability. The paper will discuss the various HR issues in the bank and appropriate recommendations to ensure the bank achieves its goals. Human Resource Issues and Recommendations Management One of the problems facing Banco is the manner in which it is managed. It is evident that all policies and procedures are formulated at a headquarters and implemented on other branches. The s trategies may be applicable in one branch but not the others due to cultural diversity. For example the rewards given to motivate workers are viewed differently by different individuals and cultures; some appreciate monetary rewards while others may appreciate non monetary rewards such as promotion so as to climb the social class. The local managers are not involved in formulating the policies and therefore they are not committed to implement the same in order to achieve results. The management team is also inexperienced and therefore cannot handle employees at the call centre if they themselves are not confident. The management also does not communicate directly with the staff but does so through the trade union and therefore may not realise the problems the employees are facing and handle them in order to gain loyalty and commitment. Banco can change its management techniques in order to achieve its objectives. It should appreciate diversity at workplace and hence involve local br anch managers in formulating policies and give them autonomy to formulate some policies at branch level in accordance with local needs. This is important in getting the local managers to feel they own the decisions thus are committed to achieving the company objectives. The managers also have knowledge of the area in which the call centres are located and are close to the customers

Expand business Essay Example | Topics and Well Written Essays - 1250 words

Expand business - Essay Example In other words, it is a process of undertaking two or more unrelated product lines for the purpose of diversification. The rationales behind adoption of this concept are: cost advantage by diversifying production activities, maximum utilization of resources and mitigation of risk associated with operations in single market (Wiersema & Bowen, 2008). The only relevance that can be developed among the products is that all four products of the company cover low, mid and high level markets. The luggage line covers the lower section of the market; the writing instruments cover mid-level consumers, while the LED TVs are sold at higher end of the market. Lastly, miscellaneous plastic and paper tags are useful across all kind of markets. In conglomerate diversification, it is difficult to relate diversified products of the same company as a part of same base. However, the brand equity of each product indirectly adds to overall brand equity of the company. Conglomerate diversification is a major growth strategy that brings forward different hidden opportunities that a company can pursue, when market for one of its line of business is saturated. It is important to realize that with product line diversification, a company can achieve greater market share and growth rate within comparatively small period of time. In addition, this is one of the most suited strategies for internationalization. In international venture, most companies pursue two kinds of strategies: horizontal or related integration and conglomerate or unrelated integration. The main advantages of related integration is that the company can continue growing in the same sector by producing or introducing similar or related product under the same branch. The following section focuses on product elimination, when a company switches from unrelated to related diversification strategy (Wan &

Associate Degree in Nursing Essay Example for Free

Associate Degree in Nursing Essay Healthcare systems and the way safe, quality health care is delivered are continually changing to better serve patients and communities. Professional nursing practice is a large component in the healthcare system today. Back in the 1960s, professional nursing leaders tried to adopt the bachelor degree programs as the only educational track to become a registered nurse (Creasia Friberg, 2011). Due to nursing shortages and demands this motive did not hold fast. Individuals entering the nursing profession today must first decide which educational pathway to take to become a Registered Nurse (RN). Although there are studies that suggest nurses with a higher level of education have better overall outcomes, there still exist different educational pathways one can take to become a registered nurse. The two most popular educational programs today are the Associate Degree in Nursing (ADN) and the Bachelor of Science in Nursing (BSN). Both programs prepare students to sit for the state’s NCLEX exam and obtain a registered nurse license. Each educational pathway poses different advantages and disadvantages. The associate level degree can be obtained in two to three years and offered through community colleges and technical schools. Because the length of the program is shorter than the BSN program, this can be viewed as an advantage, saving both time and money. ADN nurses are typically educated to be direct care providers, usually employed by hospitals and long term care facilities. The course of study includes general education and clinical nursing classes (Creasia Friberg, 2011). Technical skills are emphasized in the ADN programs, leaving little time for critical thinking skills. According to the American Association of College of Nursing (AACN), ADN nurses are better suited to work at the bedside in less complicated plans of care (Baccalaureate Degree, 2000). The associate degree nurse does possess good technical skills. The bachelor level degree can be obtained in four years by attending a college or university. Obviously, the BSN program will take more time and money over the ADN program. Although most colleges and universities offer traditional four year nursing programs, some offer accelerated programs. It will usually cost the same, however you are able to enter the nursing profession sooner. Unlike the ADN program, â€Å"the BSN nurse is better prepared to practice in all health care settings – critical care, outpatient, public health, and mental health† (Baccalaureate Degree, 2000, para. 8). In addition to the content taught in ADN programs, the humanistic BSN education encompasses more of the physical and social sciences (Impact of Education, 2011). The BSN nurse is better prepared to work more independently, therefore is well qualified to practice in healthcare systems outside of the hospital. Bachelor programs â€Å"prepare professional nurse generalists for acute care settings, community-based practice, and beginning leadership /management positions† (Creasia Friberg, 2011, p. 32). This course of study is crucial to the delivery of good, safe, quality patient care. There have been several research studies completed to see if there is a correlation between higher RN education level and better patient outcomes. Several studies concluded there is decrease in mortality rates within hospitals that employee a greater percentage of bachelor prepared nurses (Creating a More, 2011). There are several patient care situations within hospitals in which a BSN nurse would be better qualified to create and manage a patient’s plan of care. Suppose a 28 year old American Indian female was admitted for preterm labor at 32 works gestation with a history of non-compliant diabetes since age 15. Both the ADN and BSN nurse could clinically perform a thorough assessment of the patient, monitor fetal condition and uterine activity, and administer medications. This patient needs more than just acute clinical care; she needs education and resources on how to maintain a healthy lifestyle for her and for the child she will soon be raising. A BSN practitioner has extensive training in cultural, social, and economic areas and would be a much better provider of care than the ADN nurse. Both ADN and BSN nurses will usually start at the same salary in the hospital or long term care facility, the ADN nurse will be limited to career advancements and opportunities. Charge nurse positions may be available in some organizations; however any position of higher level will almost always require an advanced education. Years of experience will sometimes be of relevance for a higher level position, but ultimately, these positions go to individuals who hold a bachelors and/or masters degree. As healthcare settings and delivery of care change, more nursing positions require the Bachelors of Science degree to be hired (Baccalaureate Degree, 2000). Overall, studies and research have proven the BSN nurse to be better prepared professionally for the ever changing healthcare systems of our world today and tomorrow. There have been great strides by nursing leaders and organizations around the nation to increase the number of bachelor degree nurses from 50% to 80% by the year 2020 (Employment of New Nurse, 2011). Even though deciding which educational pathway to take now is still up to the individual, research points to the BSN program. Choosing the BSN educational pathway over the ADN not only provides a broader spectrum of education to better serve patients and communities, but also opens many doors of opportunity for growth and advancement.

Minority vs. Majority Government

Minority vs. Majority Government Minority vs. Majority Government Depending on who you are both a majority government and a minority government could either make or break the development of your country. A majority government is formed by one party who receives the majority vote over all other parties in the legislature. This government is able to pass legislation, make sure the House of Commons is able to function and can stay in power more easily then a minority government (Storm, 1999). Minority governments are single party that form a government without receiving the majority of seats in the legislature (Storm, 1999). A minority government has to make decisions with other parties and adjust policies to get enough votes from other parties to pass policies. They must constantly work to make sure the House of Commons is running smoothly to stay in power (Storm, 1999). Canadians struggle to decide which government is more productive and helpful to maintain the steadiness of our country. In Canada, we currently have a minority government which isnt working what we need is a strong majority government. On both sides of the political specturm they think its good to have minority governments, essentially because they cant get too much done (McKelvy, 2009). They believe that as long as we have a minority government we can do whatever we want and Canada will do just fine (McKelvy, 2009). This is a skeptical and pessimistic view of how the federal governments role is potrayed. The major weakness of minority a government is their tendency to last for only a short period. Governments are often unable to fully pursue their policies because other partys will collapse before they can negotiate anything.. The average duration of minority governments in Canada is approximately 18 months (Gray, 2008). Minority governments have to negotiate with other parties regularly to get policies passed and it is difficult to bring consistency to government policy because its hard to get everyone to agree on policies. The party in charge may have to compromise with one party on one issue and then compromis e with another party on a different issue (McKelvy, 2009). This can be a problem because government actions in one area can neglect government actions in another area. Inefficiency and the demand for negotiation can slow down the government immensely. Instead of being able to take swift action on demanding issues, governments are forced to engage in long and dull negotiation with other political parties (McKelvy, 2009). This can cause issues that require immediate action, such as policies and the budgets. Minority governments open the possibility for less responsibility (McKelvy, 2009). This is because the different parties are working together in making government policy. It can be difficult to locate blame when policy goes wrong, as the different parties may simply blame one another. Long term success requires long term ideas and this is something, especially Harpers minority government, cannot achieve because a minority government only lasts for a short period of time, so no decisions can be made (Collage, 2008). A minority government of Liberal, NDP or Conservatives is not acceptable. With a majority government they will be able to pass legislation with no problems and there will be more government intervention (Collage, 2008). The Prime Minister and the Cabinet have a lot of control over the government plans and policies. They can put forth whatever policy they like, and then they can ensure that those policies are supported in the House of Commons and then they can be passed into law (Collage, 2008). A majority government could formulate a plan that would be able to take action and a minority government would end up debating all day about how effective such actions might be instead of taking action. Canadians need a strong majority government ensure us of a Parliament that will work when its needed. Prime Minister Stephen Harper is our current prime minister and wants a majority government the next time the Canadians go to the polls for a federal election (Gray, 2008). Most Canadians are unsatisfied with Harper as their minority government and believe he would do poorly running under a majority government (Gray, 2008). Under a minority government Harper has been unable to do certain things that a majority government would be able to do and others would say he is just unfit to govern. The current minority government has caused the Parliament to become increasingly dysfunctional. Harper is governing like he has the majority and is trying to bully the opposition which is hurting the economic crisis we are in (Millard, 2009). Harper wanted to score political points by trying to eliminate public financing of political parties. That caused the opposition leaders to consider attempting to replace the government by forming a coalition. Harper could have cut public financing by more tha n half from 1.95 per vote to 0.95 per vote (Millard, 2009). This would have been the sensible thing to do in the current economic environment. A minority government wont work if all of the parties dont work together. Harper made a mistake by appointing people to the senate when he said he wouldnt. Harper promised to reform the senate and promised not to appoint any unelected Senators (Hogan, 2010). He acted hypocritically in appointing senators he said in the past he would not. He broke a promise he made and all the prime ministers promised they would not appoint any senators either. This shows that Harper is unable to keep a promise which means he could break any of his other ones. Its harder running under a minority government because not only does Harper have to keep promises to the country, but he also has to keep promise to his opposing parties. Harper also refused to bail out failed industries after he gave more than 3 billion to rescue the auto sector (Ross, 2008). Harper said he would offer similar aid to the struggling mining and forestry industries in Januarys next month budget (Ross, 2010). There was no mention of support for resource industries in Harpers recent Throne Speech or in i ts fiscal update last month. This provoked so much criticism that it led to the creation of the opposition collation and almost cost Harper its minority government. Canada is sinking under Harpers debt even though has stated that he would not engage in deficit financing nor take on new debt (Valpy, 2009). According to Harper pump priming is a solution to the weakness in our economy (Valpy, 2009). Harper said he is going to spend tens of billion of dollars to try and pump money into the economy and Canada will have to endure large deficits along the way. In the 2008 election Harpers conservative government was already spending its way deeper into debt. A massive amount of 89.5 billion dollars was produced of financial requirement deficit (Valpy, 2009). By 2009 the federal government had already racked up 79.5 billion in new debt financing (Valpy, 2009). A deficit of $33.7 billion for the 2010 fiscal year and $29.8 billion the following year is predicted (Valpy, 2009). Looking at the Conservatives report and observing their forecasts of budget deficits, it seems like these numbers could turn out to be bigger. Harper was predicting small surpluses for years coming and then predicted enormous ones. That leads me to believe these deficits could turn out to be much larger that we think. If the economy worsens beyond what is expected, this could end up being true. Canadians are fed up with the repeated minority governments that keep occurring in the House of Commons. According to a poll conducted by Harris Decimal, 64 percent of Canadians want a majority government and 36 percent want a minority government (Howard, 2009). Even the people believe that their country is better off with a majority government then a minority government. It doesnt look like Canada will be getting a majority government anytime soon due to the Bloc Quebecois party. Gilles Duceppe argued that a Conservative majority would be bad for Quebec and only his party can stop that from happening (Howard, 2009). The Bloc Quebecois party wants to stop a majority government from occurring by getting everyone in Quebec to vote for there party which will not allow Canada to be under a majority government. Harper said â€Å"if the Conservatives dont succeed in getting a majority he predicted the Liberals will govern in a coalition with the NDP and Bloc Quebecois† (Howard, 200 9). â€Å"If they get together and force us to the polls, we have to teach them a lesson and get back there with a majority, and make sure their little coalition never happens, Harper said. (Howard, 2009) The Liberals claim that this shows that Harper doesnt want to work with the other parties in Parliament (Howard, 2009). I see a coalition government of the NDP and Bloc as a desperate grab for power; I think its also a reflection of the genuine frustration with the current hopelessness of our government. The Liberal party have said they want to make sure that the Conservative party is not in power anymore (Howard, 2009). This shows that a majority government will never work; we need one person governing our country. We will never have a minority government if ever party is not working together because the population will disperse themselves to one party and no party will ever get the majority votes. Instead of continuing with the governments approach to Senate reform, we should try to create a body of government that can really watch the House of Commons and monitor what is happening. We could do this by using a system of proportional representation to elect members and to create a Senate that has equality and an effective body that would provide a number of benefits (Kline, 2009). First, it would allow a different diversity of parties to be able to represent themselves in Parliament (Kline, 2009). Votes that are wasted on small parties like the Greens or Bloc Quebecois could give their support to majority governments in the House of Commons and also giving small parties a voice in the Senate. Second, it would allow the Prime Minister and the Cabinet to run the country as a dictatorship if they were given the majority in the House of Commons (Kline, 2009). This would mean a less interfering government because it would make it harder for the Parliament to pass legislation on imm ediate impulse and it would allow Canadians to have a greater say in the future of their country. Furthermore, what our country needs is a majority government. Minority governments get nowhere because the opposition parties and the prime minister are always bullying each other. As I have stated in my essay Stephan Harper has caused a lot of problems because he is ruling as a majority government even though he is running under a minority government. Canadian majorities are clearly more productive legislatively than minorities. According to the history of past government the rate that bills were passed in a majority government were 20 per cent higher than in minority governments (Gray, 2009). Majority status appears to have a significant effect on both productivity and success. Canadians are growing tired of minority governments, so why is it that we keep voting for different political parties where we are unable to obtain a majority government? References Gray, John. Majority or minority government, which is actually more productive?. Canada Votes. CBC, 26 Sep 2008. Web. 22 Mar 2010. http://www.cbc.ca/news/canadavotes/story/2008/09/24/f-minority.html Hogan, James. CBC News. Harper names 5 to Senate. N.p., 29 Jan 2010. Web. 23 Mar 2010. Howard, Cody. CTV News. Canadians grow weary of minority governments. CTV globe media, 13 July 2009. Web. 22 Mar 2010. http://www.ctv.ca/servlet/ArticleNews/storyv2/CTVNews/20090713/minority_govenment_090713?s_name=no_ads= Kline, Jesse. The Shotgun Blog. Canadians want a majority government. N.p., 07 May 2009. Web. 24 Mar 2010. McKelvy, Andrew. Minority Government in Canada: Impediment to, or Impotence Against, the Governments Legislative Agenda?. Conference Papers Midwestern Political Science Association (2009): 1. Academic Search Premier. EBSCO. Web. 22 Mar. 2010. Millard, Gregory. Stephen Harper and the Politics of the Bully. Dalhousie Review 89.3 (2009): 329-336. Academic Search Premier. EBSCO. Web. 22 Mar. 2010. Robin, Collage. These times call for a majority government. Macleans 13 Oct. 2008: 4. Academic Search Premier. EBSCO. Web. 22 Mar. 2010. Ross, Laura. CTV News. Harper McGuinty announce $4B auto bailout package. N.p., 20 Dec 2008. Web. 23 Mar 2010. Storm, Kaare. Government and Majority Rule. New York: Cambridge University Press, 1999. 45-90. Valpy, Michael. Globe and Mail. Ignatieff blasts Harpers deficit games. N.p., 23 Jan 2009. Web. 23 Mar 2010.