Wednesday, November 27, 2019

Traffic Control

Traffic Control Traffic Control: The Need For ChangeAs the population of the United States dramatically increases and the number of vehicles on the nation's roads and highways skyrockets, new methods of traffic control and organization have become necessary, by utilizing new methods of transportation or by revising the current system. In the past 15 years, the number of vehicles on American roads has increased 41.9%, the number of licensed drivers has increased 29.3%, but the size of the general population has only risen 15.9% (Clark 387-404). Between the years 1975 and 1985, the number of miles driven by Americans rose 34.6%, but the number of miles of roads increased by only 4.4% (Doan 64).Cars and other vehicles are an enormous cost to society, costing between $300 billion and $700 billion per year. These expenses are caused mainly by traffic accidents, traffic jams, and the environmental hazards created by the large number of vehicles on the road.Mezzanine of the Berkeley station. Bay Area Rapid ...Traffic accidents account for one of the major reasons that the current techniques of traffic control need revision. Traffic jams, along with broken cars and the lack of alternate routes, account for one half of the traffic congestion in the United States (Clark 387-404). Although the number of traffic accidents in the United States has slowly decreased over the past several years, it is still alarmingly high. In 1990, approximately 7 deaths occurred for every 10,000 people in the United States due to traffic accidents (Wallich 14).In addition, traffic jams also demonstrate the need for better methods of traffic management. Due to both the increase of women in the work force and the expansion of businesses to the suburbs, traffic jams have increased dramatically over the past few years (Koepp 55). As a consequence of traffic jams, the American population was delayed 722...

Saturday, November 23, 2019

3 Examples of Expletives to Be Expunged

3 Examples of Expletives to Be Expunged 3 Examples of Expletives to Be Expunged 3 Examples of Expletives to Be Expunged By Mark Nichol In each of the following sentences, an expletive (a form of â€Å"there is† or â€Å"it is†) inhibits an active, concise sentence construction, and other wording is passive and/or more verbose than necessary. Discussion after each example explains the problem, and a revision demonstrates the solution. 1. There have been several immediate actions that the agency has taken. To produce a more concise sentence, find the buried subject (â€Å"the agency†) and move it to the head of the sentence, then omit the expletive and the attendant verb or verb phrase (and the now-superfluous that): â€Å"The agency has taken several immediate actions.† 2. For each initiative, there  will be a number of processes that need to change,  as well as new processes that may need to be created. Here, because of the modifying introductory phrase, the expletive is not so obtrusive, and in this case, the syntax is not doubly passive- the subject immediately follows the expletive, rather than being twice removed, as in the previous example. Nevertheless, the sentence is improved by beginning the main clause with the subject rather than the expletive; also, replace one â€Å"need to† or the other with must to avoid repetition: â€Å"For each initiative, a number of processes must change and new processes need to be created.† 3. While each bankruptcy case is unique, there are standard requirements that must be met by all creditors. Again, beginning the main clause with a substantial subject rather than an expletive will render the sentence more concise: â€Å"While each bankruptcy case is unique, standard requirements must be met by all creditors.† Additionally, however, note that passive sentence construction disguises the true subject: â€Å"While each bankruptcy case is unique, all creditors must meet standard requirements.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:50 Handy Expressions About HandsComma Before Butâ€Å"Least,† â€Å"Less,† â€Å"More,† and â€Å"Most†

Thursday, November 21, 2019

LEGITIMACY THEORY Essay Example | Topics and Well Written Essays - 2000 words

LEGITIMACY THEORY - Essay Example Conflation of these concepts can be a very difficult proposition though such organizational contingencies existing within its operational environment could act as a compulsion to achieve such fusion so that legitimacy becomes an institutionalized organizational goal. Financial reporting mechanisms and the connected objectivity perspectives have been questioned by researchers and analysts on the ground that organizations present such annual financial reports with a view to legitimizing their activities in the eyes of the society. This social obligation arguably reinvigorates the existing debate on the dichotomy between the legitimacy theory and reliable financial reporting as an organizational requirement. While theoretical underpinnings of accounting and financial reporting are concerned with professional impartiality and numerical accuracy as explicitly required under IAS, legitimacy of organizational behaviour in the food sector is determined by a series of endogenous and exogenous variables ranging from industry-centric environmental factors to national and supranational regulatory compulsions. Food industry-centric environment has been subject to a revolutionary paradigm shift in quality and safety. This evolving scenario of extreme choices has invariably predicated upon the stricter legitimacy-prone standards that are being witnessed in it today. A variety of theoretical approaches have been developed over the years to build a comprehensive framework of analysis to study an otherwise complex concept in organizational beahviour. Legitimacy theory is just one such theoretical postulate that has evolved into what’s now known as the yardstick of organizational behaviour concerning that particular aspect of its ethical responsibility to the very society in which it operates as a corporate entity. Thus the very logic of organizational behaviour hinges on the fundamental premise that organizations are bound by a universal requirement to justify and

Wednesday, November 20, 2019

Summarize Comm Theories Essay Example | Topics and Well Written Essays - 250 words - 1

Summarize Comm Theories - Essay Example The study of the scientific interpretation of information is supported by both the Schema Theory and the ELM. According to Woodland, (2011), the Schema Theory explains how human beings maintain sanity amid the information tide. The human mind is able to decode information and relate it to previous experiences to enhance communication. The ELM supports the Schema Theory by explaining that human beings do interpret information when they want to, but rely on signals that are unrelated to the information (Woodland, 2011). The study about communication and social order adopts a cross-sectional design methodology. The study has no time frame and it relies on comparisons to provide a visual image of the scientific interpretation of information. The major findings of the study relate communication to a system of mental focus whereby meanings are attached to information. In addition, social order is improved when there are forms that improve the social experience through communication. The findings are congruent with the communication theories discussed; hence resonate with my knowledge about communication and social order. The text supports the major theme that; through a scientific approach, human beings are able to interpret information and evaluate it through previous experiences for self-maintenance and social

Sunday, November 17, 2019

Modernism in the 19th Century Essay Example for Free

Modernism in the 19th Century Essay Modernism was a response to the political, economic and the social chaos of the mid-19th century. Modernists believed in the practical usage of knowledge to solve society’s problems. For them, disciplines should not be sources of abstract concepts. Modernism in the 19th Century Europe in the mid-19th century was characterized with toppled thrones, repressive regimes, civil wars, executions and exiles. Ordinary citizens found themselves trapped in one despotic government after another. The promising careers of many artists were ruined, as many of them either died or fled their homelands. The intellectuals, meanwhile, were already too discredited and disillusioned to be able to work for change (Barzun, 1990). The ideas that were once regarded as the means to bring about a better world were now despised and even blamed for the turbulent status quo. Concepts such as liberty, fraternity and equality were dismissed as the products of feeble minds or glib rhetoricians. The images of hard matter and the evil man were embraced as the true representations of reality. Science and politics eventually became the two most important disciplines of the aforementioned period (Barzun, 1990). Consequently, modernism emerged in the late 19th century. Unlike its predecessor, Romanticism, modernism was a discipline that focused on the commonplace. Emphasis was given to â€Å"the dull, dreary, sordid (and) repetitious occurrences of daily life† (Barzun, 1990). The soberness of word and feeling ridiculous replaced the Romanticist notions of love of life and of love itself (Barzun, 1990). Modernism and Progress The prevailing economic situation in the late 19th-century Europe was likewise responsible for the rise of modernism. Urban areas that have separate business, industrial and residential districts proliferated across the continent. Consequently, people during this period assumed a mindset that welcomed innovation instead of constantly relying on past knowledge. Scientific inventions such as steam power, the telegraph and cast iron inspired them to come up with more progressive means of studying â€Å"classical† fields such as architecture, art, literature, applied arts, literature and music (Marx and Mazlish, 1996). Simply put, modernism became synonymous to the usage of â€Å"traditional† subjects to create new ideas that would bring about more progress. The discovery of cast iron, for instance, did not result in just railroad bridges. Architects during this period also used cast iron to come up with amazing structures such as the Eiffel Tower in Paris, France. The Eiffel Tower was a novelty in the sense that it was a radically different combination of engineering and art (Marx and Mazlish, 1996). The social sciences, meanwhile, were no longer just an abstract set of theories and principles. Fields such as economics and political science were utilized to improve public administration and governance. The theories of psychology, such as those of Ernst Mach and Sigmund Freud, were applied to the treatment of psychological disorders. In previous centuries, the mentally ill were regarded as a family disgrace and were therefore banished to asylums, where they were treated inhumanely. The studies of Mach and Freud on the human mind would later become part of the foundations of modern-day psychology and psychiatry. Modernism and Religion In the context of religion, modernism translated to the â€Å"(reinterpretation of) Christian (doctrines) in terms of the scientific thought of the 19th century† (MSN Encarta, 2008). Some dogmas of the Roman Catholic and the Protestant Churches were started to be construed as symbolic instead of as literally true. Examples of Modernists in the Roman Catholic Church were theologians George Tyrell, Baron Friedrich von Hugel and Alfred Loisy. Rome responded harshly to them – Pope Pius X condemned the movement as â€Å"heretical, false, rash (and) bold† on July 3, 1907 (MSN Encarta, 2008). Protestant Modernists such as the German theologians Friedrich Schleiermacher and Albrecht Ritschl, meanwhile, wanted to reconcile religious dogmas and history with the theory of evolution and discoveries in ancient history, psychology and archaeology. As a result, they did not believe in the literal inspiration of the Bible and the historical accuracy of the Gospels. For them, moral and ethical behavior was more important to Christian life, rather than blind obedience to formal creeds. In addition, church officials should prioritize social activities over academic issues (MSN Encarta, 2008). Conclusion The most noteworthy characteristic of modernism in the 19th century is that it encouraged the practical use of knowledge to solve problems. Ideas of the existing schools of thought during the 19th century were no longer abstract concepts – they were actually used to come up with progress. Instead of merely shouting â€Å"Liberty, Fraternity and Equality! † economic principles were applied to ensure wise government spending. And rather than arguing that â€Å"Jesus Christ is the Savior of the world,† it would be easier to make people understand that â€Å"Jesus Christ was sent on earth to teach human beings to love one another as they love themselves. † References Barzun, J. (1990). The Cradle of Modernization. American Scholar, 59, 519-527. Retrieved December 15, 2008 from EBSCO. Marx, L. , Mazlish, B. (1996). Progress: Fact or Illusion? Ann Arbor: University of Michigan Press. MSN Encarta. (2008). Modernism (Religion). Retrieved December 15, 2008, from http://encarta. msn. com/encyclopedia_761568195/Modernism_(religion). html

Friday, November 15, 2019

The Murder of Helen Jewett by Patricia Cline Cohen Essay -- Murder Hel

The Murder of Helen Jewett by Patricia Cline Cohen   Ã‚  Ã‚  Ã‚  Ã‚  In The Murder of Helen Jewett, Patricia Cohen uses one of the most trivial murders during the 1800’s to illustrate the sexiest society accommodations to the privileged, hypocritical tunneled views toward sexual behavior, and the exploitation of legal codes, use of tabloid journalism, and politics. Taking the fact that woman was made from taking a rib from man was more than biblical knowledge, but incorporated into the male belief that a woman’s place is determined by the man. Helen had the proper rearing a maid servant, but how did she fall so far from grace. Judge Weston properly takes credit for rearing her with the proper strictness and education. Was Helen seduced at an early age and introduced to sexual perversions that were more persuasive that the bible belt life that the Weston’s tried to live? Was Helen simply a woman who knew how to use what she had to get what she wanted? Through personal correspondence, legal documentation, census reports, paintings, and newspapers we are able to make our own determinations. Cohen provides more than enough background and history to allow any one to make their own opinion how the murder of a woman could be turned into a side show at a circus.   Ã‚  Ã‚  Ã‚  Ã‚  Helen Jewett, a prominent New York prostitute, was murdered and not only was this rare but a heinous crime. Helen’s murder brought to the forefront the industry of prostitution. This would include the owners, managers, and the clients.   Ã‚  Ã‚  Ã‚  Ã‚  In the Victorian era, in New York City, men and women roles within the society were as different as night and day. A man regardless of his extra curricular activities could still maintain a very prevalent place in society. A woman’s worth was not only based family name which distinguished her class and worth, but also her profession if that was applicable.   Ã‚  Ã‚  Ã‚  Ã‚  During this time in society the industry of prostitution was an economic gold mine. The women operate the brothel while very distinguished men in the community own and take care of the up keep. The brothel keepers are seen as nothing more than common home wrecking whores. However, the owners of the brothels are viewed as successful business men.   Ã‚  Ã‚  Ã‚  Ã‚  For example, John Livingston, brother to President Jackson’s, Sec of State, own the 41 Thomas St brothel. Men of great wealth and statue were frequent to... ...use. This was customary for Richard to do. As the young suitor made his way up the steps Helen greeted him by saying, Richard I’m glad that you could make it. Helen retired to her room with her suitor and they remained there for the some time.   Ã‚  Ã‚  Ã‚  Ã‚  Helen emerged from her room around 11:00 pm asking for a bottle of wine and Mrs. Townsend delivered the wine and engaged in brief conversation while noticing the young man lying on the bed reading. She was very familiar with Robinson and was able to say without a doubt that he was the one that was in the bedroom with Helen. No one saw him leave nor did anyone let him out. Mrs. Townsend testified that a man had knocked on her door asking to be let out, but told him to have his woman to come and get the key. No one returned for the key so there is no possible logical explanation of how Richard got out of the house, nor was a logical possibility of how anyone else could have gotten in the house.   Ã‚  Ã‚  Ã‚  Ã‚  There were also several eye witnesses to the fact that Robinson was the owner of the cloak and that the hatchet used in the murder resembled the hatchet missing from Hoaxie’s store. Hoaxie just so happened to be Robinson’s boss.   Ã‚  Ã‚  Ã‚  Ã‚   The Murder of Helen Jewett by Patricia Cline Cohen Essay -- Murder Hel The Murder of Helen Jewett by Patricia Cline Cohen   Ã‚  Ã‚  Ã‚  Ã‚  In The Murder of Helen Jewett, Patricia Cohen uses one of the most trivial murders during the 1800’s to illustrate the sexiest society accommodations to the privileged, hypocritical tunneled views toward sexual behavior, and the exploitation of legal codes, use of tabloid journalism, and politics. Taking the fact that woman was made from taking a rib from man was more than biblical knowledge, but incorporated into the male belief that a woman’s place is determined by the man. Helen had the proper rearing a maid servant, but how did she fall so far from grace. Judge Weston properly takes credit for rearing her with the proper strictness and education. Was Helen seduced at an early age and introduced to sexual perversions that were more persuasive that the bible belt life that the Weston’s tried to live? Was Helen simply a woman who knew how to use what she had to get what she wanted? Through personal correspondence, legal documentation, census reports, paintings, and newspapers we are able to make our own determinations. Cohen provides more than enough background and history to allow any one to make their own opinion how the murder of a woman could be turned into a side show at a circus.   Ã‚  Ã‚  Ã‚  Ã‚  Helen Jewett, a prominent New York prostitute, was murdered and not only was this rare but a heinous crime. Helen’s murder brought to the forefront the industry of prostitution. This would include the owners, managers, and the clients.   Ã‚  Ã‚  Ã‚  Ã‚  In the Victorian era, in New York City, men and women roles within the society were as different as night and day. A man regardless of his extra curricular activities could still maintain a very prevalent place in society. A woman’s worth was not only based family name which distinguished her class and worth, but also her profession if that was applicable.   Ã‚  Ã‚  Ã‚  Ã‚  During this time in society the industry of prostitution was an economic gold mine. The women operate the brothel while very distinguished men in the community own and take care of the up keep. The brothel keepers are seen as nothing more than common home wrecking whores. However, the owners of the brothels are viewed as successful business men.   Ã‚  Ã‚  Ã‚  Ã‚  For example, John Livingston, brother to President Jackson’s, Sec of State, own the 41 Thomas St brothel. Men of great wealth and statue were frequent to... ...use. This was customary for Richard to do. As the young suitor made his way up the steps Helen greeted him by saying, Richard I’m glad that you could make it. Helen retired to her room with her suitor and they remained there for the some time.   Ã‚  Ã‚  Ã‚  Ã‚  Helen emerged from her room around 11:00 pm asking for a bottle of wine and Mrs. Townsend delivered the wine and engaged in brief conversation while noticing the young man lying on the bed reading. She was very familiar with Robinson and was able to say without a doubt that he was the one that was in the bedroom with Helen. No one saw him leave nor did anyone let him out. Mrs. Townsend testified that a man had knocked on her door asking to be let out, but told him to have his woman to come and get the key. No one returned for the key so there is no possible logical explanation of how Richard got out of the house, nor was a logical possibility of how anyone else could have gotten in the house.   Ã‚  Ã‚  Ã‚  Ã‚  There were also several eye witnesses to the fact that Robinson was the owner of the cloak and that the hatchet used in the murder resembled the hatchet missing from Hoaxie’s store. Hoaxie just so happened to be Robinson’s boss.   Ã‚  Ã‚  Ã‚  Ã‚  

Tuesday, November 12, 2019

Enron

The Enron scandal has far-reaching political and financial implications. In just 15 years, Enron grew from nowhere to be America's seventh largest company, employing 21,000 staff in more than 40 countries. But the firm's success turned out to have involved an elaborate scam. Enron lied about its profits and stands accused of a range of shady dealings, including concealing debts so they didn't show up in the company's accounts. As the depth of the deception unfolded, investors and creditors retreated, forcing the firm into Chapter 11 bankruptcy in December. More than six months after a criminal inquiry was announced, the guilty parties have still not been brought to justice. Leaders Leadership is critical to the creation and maintenance of culture; there is a constant interplay between culture and leadership. Leaders create the mechanisms for cultural embedding and reinforcement. Cultural norms arise and change because of what leaders tend to focus their attention on, their reactions to crises, their role modeling, and their recruitment strategies. Referring to Enron, the major mistake made by leaders are as follows: Compensation Programs As in most other U. S. companies, Enron’s management was heavily compensated using stock options. Heavy use of stock option awards linked to short-term stock price may explain the focus of Enron’s management on creating expectations of rapid growth and its efforts to puff up reported earnings to meet Wall Street’s expectations. The stated intent of stock options is to align the interests of management with shareholders. But most programs award sizable option grants based on short-term accounting performance, and there are typically few requirements for managers to hold stock purchased through option programs for the long term. The experience of Enron, along with many other firms in the last few years, raises the possibility that stock compensation programs as currently designed can motivate managers to make decisions that pump up short-term stock performance, but fail to create medium- or long-term value (Hall and Knox, 2002). Dishonestly concealed debt and overstated earnings. Management t Enron Corp. admitted it overstated earnings for nearly five years. In an SEC filing, Enron said financial statements from 1997 through the third quarter of 2001 â€Å"should not be relied upon, and that outside businesses run by Enron officials during that period should have been included in the company's earnings reports. As a result, Enron is reducing earnings for those years by $586 million, from $2. 89 billion to $2. 31 billion. The company also acknowledged that part of earnings came from deals with partnerships controlled by recently sacked CFO Andrew Fastow. These transactions are already being investigated by the Securities and Exchange Commission. Enron said these deals enabled Fastow to earn more than $30 million. Enron also conceded that three entities run by company officials should have been included in its financial statements, based on generally accepted accounting principles. In addition, the company revised its debt upward in each year from 1997 to 2000. As a result, Enron's debt at the end of 2000 was $10. 86 billion, $628 million more than previously reported. Enron’s Performance Review System. PRC featured two basic motivational forces – fear and greed. Skilling wanted to keep only â€Å"the very best,† meaning those who produced their profit and volume target– so every six months one or two out of every ten employees were dismissed. In pitting employees against each other, the rank-and rank System acted to stress the imagined weaknesses of individuals and to obfuscate organizational problems. In sum, this led to an erosion of employee confidence in their own perceptions and, most crucially, to further compliance with the organization’s leaders in a way that strengthened conformist behavior. In practice, the PRC system worked to encourage â€Å"entourages† or â€Å"fiefdoms† (Dallas 2003) of loyal employees who gravitated towards powerful players for protection. The PRC was a powerful mechanism for preventing the emergence of subcultures running counter to the organizational tone set by Enron’s hierarchy. Members of the Risk Management and Assessment Group who reviewed the terms and conditions of deals (and who were largely inexperienced recent MBA graduates) as well as internal auditors, were fearful of retaliation in the PRC from persons whose deals they were reviewing (Chaffin and Fidler 2002; Dallas 2003). At best, control was compliance-based, seldom encouraging employees to follow either the letter or the intent of laws (Dallas 2003). This punitive environment brought the consequences of dissent sharply into focus. Enron’s culture has been characterized as â€Å"ruthless and reckless †¦ lavish rewards on those who played the game, while persecuting those who raised objections† (Chaffin and Fidler 2002, 4-5). Led by Skilling’s cavalier attitude to rules, top management conveyed the impression that all that mattered was for employees to book profits. In sum, this led to an erosion of employees’ confidence in their own perceptions and, most crucially, to further compliance with the organization’s leaders in a way that strengthened conformist behavior. Former employees have noted how â€Å"loyalty required a sort of group think† (Chaffin and Fidler 2002, 2) and â€Å"that you had to ‘keep drinking the Enron water’† (Stephens and Behr 2002, 2). A myth of smooth, flawless operations was perpetuated with problems â€Å"papered over† (McLean 2001, 58). The net effect of the rank-and-yank system was to decrease the likelihood that employees would raise objections to any illegal or unethical behavior of powerful players. The competitiveness the PRC created was exacerbated by Enron’s bonus regime. As one insider put it, â€Å"sure, the culture at Enron was treacherous, but that was the point† (Swartz and Watkins 2003, 56). Ultimately, the overestimation of profits and underestimation of costs was endemic to the organization. The cheat on debt and financial report lead to character erosion which destroys the image of this company and loss of business and social standing. The harsh policy alliance the relationship between managers and ordinary workers, make well-intentioned employees were inhibited from doing the right thing. Board Board of Directors in Enron’s collapse concluded that the firm had developed a pervasive culture of deception (Senate Subcommittee 2002). As such it was designed and operating at the level of connivance. CEO Lay used direct force to fire any possible successor with whom he disagreed and either he or other top Enron managers used indirect force to deceive and manipulate employees and other stakeholders for top executive advantage. Whatever standard operating procedures were developed at the level of conformance were honored only to the extent that they did not infringe upon executive perks or interfere with top executives exercising a type of feudal control over internal subjects. When external compliance threatened to restrict Enron corporate prerogatives, aggressive tactics to reduce or liminate regulatory standards were routinely employed. The extent and degree to which illegal non-compliance was the cultural norm at Enron will be determined in the courts. Enron did not reach the commitment level; it never democratized its power structures so that employee and community input could shape strategic direction or restrain executive perks. For all intents and purposes, the work culture of Enron was that of a moral jungle where abuse of power dominated principled economic democratic norms; it was a moral powder keg ready to explode. (1) Fiduciary Failure.  The Enron Board of Directors failed to safeguard Enron shareholders and contributed to the collapse of the seventh largest public company in the United States, by allowing Enron to engage in high risk accounting, inappropriate conflict of interest transactions, extensive undisclosed off-the-books activities, and excessive executive compensation. The Board witnessed numerous indications of questionable practices by Enron management over several years, but chose to ignore them to the detriment of Enron shareholders, employees and business associates. 2) High Risk Accounting. The Enron Board of Directors knowingly allowed Enron to engage in high risk accounting practices. (3) Inappropriate Conflicts of Interest. Despite clear conflicts of interest, the Enron Board of Directors approved an unprecedented arrangement allowing Enron’s Chief Financial Officer to establish and operate the LJM private equity funds which transacted business with Enron and profited at Enron’s expense.  The Board exercised inadequate oversight of LJM transaction and compensation controls and failed to protect Enron shareholders from unfair dealing. (4) Extensive Undisclosed Off-The-Books Activity. The Enron Board of Directors knowingly allowed Enron to conduct billions of dollars in off-the-books activity to make its financial condition appear better than it was and failed to ensure adequate public disclosure of material off-the-books liabilities that contributed to Enron’s collapse. (5) Excessive Compensation.  The Enron Board of Directors approved excessive compensation for company executives, failed to monitor the cumulative cash drain caused by Enron’s 2000 annual bonus and performance unit plans, and failed to monitor or halt abuse by Board Chairman and Chief Executive Officer Kenneth Lay of a company-financed, multi-million dollar, personal credit line. (6) Lack of Independence. The independence of the Enron Board of Directors was compromised by financial ties between the company and certain Board members. The Board also failed to ensure the independence of the company’s auditor, allowing Andersen to provide internal audit and consulting services while serving as Enron’s Outside Accountants/Auditors Andersen's auditors were pressured by Enron's management to defer recognizing the charges from the special purpose entities as their credit risks became clear. Since the entities would never return a profit, accounting guidelines required that Enron should take a write-off, where the value of the entity was removed from the balance sheet at a loss. To pressure Andersen into meeting Enron's earnings expectations, Enron would occasionally allow accounting firms Ernst & Young or PricewaterhouseCoopers to complete accounting tasks to create the illusion of hiring a new firm to replace Andersen. Although Andersen was equipped with internal controls to protect against conflicted incentives of local partners, they failed to prevent conflict of interest. Revelations concerning Andersen's overall performance led to the break-up of the firm, and to the following assessment by the Powers Committee (appointed by Enron's board to look into the firm's accounting in October 2001): â€Å"The evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enron's financial statements, or its obligation to bring to the attention of Enron's Board (or the Audit and Compliance Committee) concerns about Enron's internal contracts over the related-party transactions†. Ethical Code/Process Enron senior management gets a failing grade on truth and disclosure. The purpose of ethics is to enable recognition of how a particular situation will be perceived. At a certain level, it hardly matters what the courts decide. Enron is bankrupt—which is what happened to the company and its officers before a single day in court. But no company engaging in similar practices can derive encouragement for any suits that might be terminated in Enron’s favor. The damage to company reputation through a negative perception of corporate ethics has already been done. Enron’s top managers chose stakeholder deception and short-term financial gains for themselves, which destroyed their personal, and business reputations and their social standing. They all risk criminal and civil prosecution that could lead to imprisonment and/or bankruptcy. Board members were similarly negligent by failing to provide sufficient oversight and restraint to top management excesses, thereby further harming investor and public interests (Senate Subcommittee 2002). Individual and institutional investors lost millions of dollars because they were misinformed about the firm’s financial performance reality through questionable accounting practices (Lorenzetti 2002). Employees were deceived about the firm’s actual financial condition and deprived of the freedom to diversify their retirement portfolios; they had to stand by helplessly while their retirement savings evaporated at the same time that top managers cashed in on their lucrative stock options (Jacobius and Anand 2001). The government was also harmed because America’s political tradition of chartering only corporations that serve the public good was violated by an utter lack of economic democratic protections from the massive public stakeholder harms caused by aristocratic abuses of power that benefited select wealthy elite.

Sunday, November 10, 2019

My Dorm Room Essay

College is a life changing event for all students who desire to fulfill their dreams. College is a place of learning and of discovery. Learning does not occur only in the four walls of the classroom or the library, nor it is solely the responsibility of the professor, and it is more than reading hundreds of pages of text books and completing requirements. College is also the place where each student learns how to live independently for the first time, how to manage their time and schedules, meet lifelong friends, experience passionate love and bear their souls to a special person, and, most of all, it is where students discover who they are, what they are capable of and what they want to do with the rest of their lives. In this very intense, fast-paced academic life, each student struggles and becomes more mature after living in a college dorm. Dorm life for a college student is a necessary part, and without it they won’t be fully prepared to take on the challenges of adult life. My dorm room is the place that I call home while I am at Newberry College. It is a nice place to live and I feel very comfortable there. As you walk into the main entrance of Brokaw Hall, you make a right turn then a left one and proceed to room 114. Brokaw is an all freshman dorm. My room is large. I did not bring anything from home; I decided to buy everything that I need once I got here, since I am an international student. I have adapted well to my dorm room and I like living there. On my door a red plate is mounted with the number 114 typed in the middle, near the top. The door is heavy and is made of sturdy wood. At waist level on the left of the door is a metal panel, which supports a large metal doorknob. Once you open my door, you see the interior of my room. To your right sits my bed, which has a red comforter on it. On the wall, by my bed is a flag of my country, Morocco, that I hung up. I brought my country’s flag to remember my homeland, family, and friends. The walls were painted light blue with a few posters hanging in place. The cool color of the wall relaxes me. On top of the bed, a closed laptop sits. When you look to your right you see my roommate’s bed, which has a blue comforter. On the wall, above his bed is where the speakers are hung for the stereo. There are four speakers on the wall and two on the floor. When the stereo is at full power we can hear music all the way from the other end of the hall. As you focus your eyes towards the window, you notice our desk area. The right desk is considered my side, and the left is my roommate’s side. On my desk there is my black printer, an alarm clock, a lamp, and some of my favorite CDs. My favorite possession on my wooden table is the family picture that faces my bed. In the middle of the combined desk, we have our refrigerator and microwave, a Playstation Two video game system, a small fifteen inch television and next to the desk there is an air conditioner. This is used to keep us cool at night and during the day. My section of the room is odd because it is actually clean most of the time; however, I think of myself as being messy and lazy. There are two dressers in my room which are of different sizes, the smallest of which belongs to my roommate. The closet is divided into two sections like most of the things in my room. The dorm room is my safe-haven from college troubles. Half of it is messy with cluttered desks and clothes thrown over the floor, but my side remains clean and organized. I enjoy staying in my room and surrounding myself with the comforts of home: my country’s flag and pictures from home. My parent’s smiling faces are cheering to me. Everything from the soothing color on the walls to the model posters hanging up makes me feel at home here at Newberry and lets me forget my homesickness.

Friday, November 8, 2019

Aztec and Mayan Religious Practices essays

Aztec and Mayan Religious Practices essays Aztec and Mayan Religious Practices Thesis Statement: Aztec and Mayan religious practices were unique and sometimes barbaric. From daily rituals to elaborate ceremonies dedicated to the worship of deities the Aztec and Maya were ensconced in their religion. B. Structures Built towards Devotion III. Religions effect on Aztec and Mayan Society A. Similarities and Differences between the two societies Central America is a continent rich in culture as well as history. Inhabitants of Central America are comprised of a mixture of Indian and Spanish decent. The best known of the Central American Indians is the Aztec and Maya. The society of the Aztec and Maya held religion to the utmost highest priority. Aztec and Mayan religious practices were unique and sometimes barbaric. From daily rituals to elaborate ceremonies dedicated to the worship of deities the Aztec and Maya were ensconced in their religion. Aztec and Mayan religious zeal indirectly contributed to their demise. The Aztecs had a number of gods that they worshipped. Many gods had different powers of nature. Some were said to control the actions of a man (Spinden 229). Tezcatlipoca was was said to be a magic and an omniscient god, most likely the chief of the active gods. Aztecs favored the god of war Huitzilopochtli though. Tlaloc was important to farmers for he was the god of rain. Many a sacrifice was made to that god especially in that hot, dry climate they lived in. Ehecatl was the god of wind. Aztecs even had a god for each major city. There were two gods that were, in a sense, imported from another culture. That meant that the Aztecs adopted these gods when they took over a certain tribe or Indian nation. Quetzalcoatl was the most important and had the largest following and history. Xipe was another adopted god worshipped then that is still worshipped by Central Americans today (Spinden ). ...

Tuesday, November 5, 2019

The Great Tangshan Earthquake of 1976

The Great Tangshan Earthquake of 1976 The magnitude 7.8 earthquake that struck Tangshan, China on July 28, 1976, killed at least 242,000 people (the official death count). Some observers place the actual toll as high as 700,000. The Great Tangshan Earthquake also rocked the seat of Chinese Communist Party power in Beijing - both literally and politically. Background to the Tragedy - Politics and the Gang of Four in 1976 China was in a state of political ferment in 1976. The Party Chairman, Mao Zedong, was 82 years old. He spent much of that year in the hospital, suffering several heart attacks and other complications of old age and heavy smoking. Meanwhile, the Chinese public and the western-educated Premier, Zhou Enlai, had grown weary of the excesses of the Cultural Revolution. Zhou went so far as to publicly oppose some of the measures ordered by Chairman Mao and his coterie, pushing for The Four Modernizations in 1975. These reforms stood in marked contrast to the Cultural Revolutions emphasis on a return to the soil; Zhou wanted to modernize Chinas agriculture, industry, sciences, and national defense. His calls for modernization incurred the wrath of the powerful Gang of Four, a cabal of Maoist hardliners headed by Madam Mao (Jiang Qing). Zhou Enlai died on January 8, 1976, just six months before the Tangshan Earthquake. His death was mourned widely by the Chinese people, despite the fact that the Gang of Four had ordered that public grief for Zhou should be down-played. Nonetheless, hundreds of thousands of defiant mourners flooded into Tiananmen Square in Beijing to express their sorrow over Zhous death. This was the first mass demonstration in China since the founding of the Peoples Republic in 1949, and a sure sign of the peoples rising anger against the central government. Zhou was replaced as premier by the unknown Hua Guofeng. Zhous successor as the standard-bearer for modernization within the Chinese Communist Party, however, was Deng Xiaoping. The Gang of Four rushed to denounce Deng, who had called for reforms to raise the living standards of average Chinese, allow more freedoms of expression and movement, and end the rampant political persecution that was practiced at that time. Mao fired Deng in April of 1976; he was arrested and held incommunicado. Nevertheless, Jiang Qing and her cronies kept up a steady drumbeat of condemnation for Deng throughout the spring and early summer. The Ground Shifts Beneath Them At 3:42 am on July 28, 1976, a magnitude 7.8 earthquake struck Tangshan, an industrial city of 1 million people in northern China. The quake leveled about 85% of the buildings in Tangshan, which had been built on the unstable soil of the Luanhe Rivers flood plain. This alluvial soil liquefied during the quake, undermining entire neighborhoods. Structures in Beijing also sustained damage, some 87 miles (140 kilometers) distant. People as far away as Xian, 470 miles (756 kilometers) from Tangshan, felt the tremors. Hundreds of thousands of people lay dead after the quake, and much more were trapped in the rubble. Coal miners working deep underground in the region perished when the mines collapsed around them. A series of aftershocks, the most powerful registering 7.1 on the Richter Scale, added to the destruction. All of the roads and rail-lines leading into the city were destroyed by the quake. Beijings Internal Response At the time the earthquake struck, Mao Zedong lay dying in the hospital in Beijing. As tremors rippled through the capital, hospital officials rushed to push Maos bed to safety. The central government, headed by the new premiere, Hua Guofeng, initially knew little of the disaster. According to an article in the New York Times, coal miner Li Yulin was the first to bring word of the devastation to Beijing. Dirty and exhausted, Li drove an ambulance for six hours, going right up to the party leaders compound to report that Tangshan had been destroyed. However, it would be days before the government organized the first relief operations. In the meantime, the surviving people of Tangshan desperately dug through the rubble of their homes by hand, stacking the corpses of their loved ones in the streets. Government planes flew overhead, spraying disinfectant over the ruins in an effort to prevent an epidemic of disease. Several days after the earthquake, the first Peoples Liberation Army troops reached the devastated area to aid in rescue and recovery efforts. Even when they finally arrived at the scene, the PLA lacked trucks, cranes, medicines, and other necessary equipment. Many of the soldiers were forced to march or run for miles to the site due to the lack of passable roads and rail lines. Once there, they too were forced to dig through the rubble with their bare hands, lacking even the most basic tools. Premiere Hua made the career-saving decision to visit the affected area on August 4, where he expressed his sorrow and condolences to the survivors. According to London University professor Jung Changs autobiography, this behavior contrasted starkly with that of the Gang of Four. Jiang Qing and the other members of the Gang went on the air to remind the nation that they shouldnt allow the earthquake to distract them from their first priority: to denounce Deng. Jiang also publicly stated that There were merely several hundred thousand deaths. So what? Denouncing Deng Xiaoping concerns eight hundred million people. Beijings International Response Although the state-run media took the unusual step of announcing the catastrophe to Chinas citizens, the government remained mum about the earthquake internationally. Of course, other governments around the world were aware that a significant earthquake had taken place based on seismograph readings. However, the extent of the damage and number of casualties was not revealed until 1979, when state-run Xinhua media released the information to the world. At the time of the quake, the paranoid and insular leadership of the Peoples Republic refused all offers of international aid, even from such neutral bodies as the United Nations aid agencies and the International Committee of the Red Cross. Instead, the Chinese government urged its citizens to Resist the Earthquake and Rescue Ourselves. Physical Fallout of the Quake By the official count, 242,000 people lost their lives in the Great Tangshan Earthquake. Many experts have since speculated that the actual toll was as high as 700,000, but the true number will probably never be known. The city of Tangshan was rebuilt from the ground up, and now is home to more than 3 million people. It is known as the Brave City of China for its swift recovery from the catastrophic quake. Political Fallout of the Quake In many ways, the political repercussions of the Great Tangshan Earthquake were even more significant than the death toll and physical damage. Mao Zedong died on September 9, 1976. He was replaced as Chairman of the Chinese Communist Party, not by one of the radical Gang of Four, but by Premiere Hua Guofeng. Buoyed by public support after his show of concern at Tangshan, Hua boldly arrested the Gang of Four in October of 1976, ending the Cultural Revolution. Madam Mao and her cronies were put on trial in 1981 and sentenced to death for the horrors of the Cultural Revolution. Their sentences were later commuted to twenty years to life in prison, and all were eventually released. Jiang committed suicide in 1991, and the other three members of the clique have since died. Reformer Deng Xiaoping was released from prison and politically rehabilitated. He was elected Party Vice Chairman in August of 1977 and served as the de facto leader of China from 1978 through the early 1990s. Deng initiated the economic and social reforms that have allowed China to develop into a major economic power on the world stage. Conclusion The Great Tangshan Earthquake of 1976 was the worst natural disaster of the twentieth century, in terms of loss of life. However, the earthquake proved instrumental in ending the Cultural Revolution, which was one of the worst man-made disasters of all time. In the name of the Communist struggle, the Cultural Revolutionaries destroyed the traditional culture, arts, religion, and knowledge of one of the worlds most ancient civilizations. They persecuted intellectuals, prevented the education of an entire generation, and ruthlessly tortured and killed thousands of ethnic minority members. Han Chinese, too, were subject to hideous mistreatment at the hands of the  Red Guards; an estimated 750,000 to 1.5 million people were murdered between 1966 and 1976. Although the Tangshan Earthquake caused tragic loss of life, it was key in bringing an end to one of the most horrific and abusive systems of governance that the world has ever seen. The quake shook loose the Gang of Fours hold on power and ushered in a new era of relatively increased openness and economic growth in the Peoples Republic of China. Sources Chang, Jung.  Wild Swans: Three Daughters of China, (1991). Tangshan Journal; After Eating Bitterness, 100 Flowers Blossom, Patrick E. Tyler, New York Times (January 28, 1995). Chinas Killer Quake, Time Magazine, (June 25, 1979). On This Day: July 28, BBC News Online. China marks 30th anniversary of Tangshan quake, China Daily Newspaper, (July 28, 2006). Historic Earthquakes: Tangshan, China U.S. Geological Survey, (last modified January 25, 2008).

Sunday, November 3, 2019

Importance of Effective Communication To Elementary Teaching Essay

Importance of Effective Communication To Elementary Teaching profession - Essay Example If the teacher truly does want to create multivoiced classrooms, she/he needs to provide ways for all of the students to participate. One among is the effective communication of the teacher with the students. Communication apprehension (CA) has been defined as an "individual level of fear or anxiety associated with either real or anticipated communication with another person or persons" (McCroskey, 1977). The school environment can play a vital role in the prevention of CA and make the students feel as part of the team. Fisher (1995) describes a school classroom that encourages a sense of community: "For me, community in the classroom is the amalgamation of rigorous learning and caring about one another. Community is built through routines, procedures, and attitudes that evolve over time as the teacher and children develop trust in one another. The teacher can create community feeling in the students by creating a warm, easygoing climate in the classroom --helping students get to know one another at the beginning of the year --using drama and role-playing situations --having students speak to the class in groups or panels rather than individually --allowing students to work with classmates with whom they feel most comfortable --having students speak from their seats rather than from the front of the room --presenting students with oral activi

Friday, November 1, 2019

The importance and impact of Training and Development of employees Essay

The importance and impact of Training and Development of employees - Essay Example Training and development do not come cheap, but in a competitive commercial environment a failure to realize the human potential within an organization can be very costly (HR Magazine). Training and development are not only the responsibility of the organization, but also of the individual employees. Given that training and development require an investment by both the individual and the organization, an investment that can be measured in both financial and time terms, it is important that both partners receive value for money. It is also important to note that training and development do not occur in an organizational vacuum – they should be linked to the overall goals and strategies of the organization and to the life goals and strategies of the individual (Aguinis and Kraiger 452).In this paper, I will endeavor to define what organizations, specifically the Human Resource Department, mean by training and development, and how these processes impact the organizations’ performance and success. Towards the end of this research stories of three recognized international companies that have shown success and growth through recognizing the importance of investing in training and development will be discussed.In order to understand how training and development benefit an organization’s performance and success, concepts relating to training and development need to be discussed first. ... Defining Training and Development: In order to understand how training and development benefit an organization’s performance and success, concepts relating to training and development need to be discussed first. These concepts that will be covered in this section of the paper are: learning, training, development, education, coaching, and mentoring. Learning Learning is the process by which behavior and attitudes are changed. One of the major debates in child development and education has been on the question of how much behavior is innate and how much is learnt – the ‘‘nature or nurture’’ debate. A psychological definition of learning is â€Å"any change in the general activity of an organism the effects of which persist and recur over a period of time and which are strengthened by repetition and practice† (Thomson 215). Although this is quite an old definition, it covers the major points about learning very comprehensively – the fact that learning persists and recurs and that it is strengthened by repetition and practice. Indeed, if the new behavior does not persist then it is generally accepted that learning has not occurred. Training Training is very specific and is concerned with the mastering of a particular task or set of tasks. At its most basic, training does not require understanding of the whys and wherefores. It is fairly easy to train a pigeon to select a particular shape from a collection of shapes or a Seeing Eye dog to guide a human being around obstacles or to sniff out drugs and explosives. The training process with animals involves rewards and punishments – a food treat as reward and a harsh word