Motivation for Advanced Level Esl Learning Essay

In recent years, TESOL has called for the study of the social and cognitive factors that affect adult English learners’ participation in formal language learning. Numerous research projects have investigated the motivational influences and factors of adult immigrant English. In particular, factors and motivations which led them to take an advanced ESL courses after already having adequate fluency in English to conduct their work and daily lives. Using both qualitative and quantitative approaches, these studies have frequently uncovered that the ESL students opted to pursue advanced language training to, primarily, join the dominant language culture and community. Practical reasons, although very important to the learners, seem to be outweighed by the psychological drive to integrate into the culture. Social identity often proves to be the major factor in this process as student motivation often fostered by a self perceived difference between their current and desired identities as assimilated speakers of their new language. Fundamentally they saw language education as an essential transitional requisite for attainment of this preferred identity. Introduction The study of TESOL, which can trace its roots applied linguistics, occasionally failed to think about many non-linguistic aspects and situations of use which can influence learning. A large part of this knowledge, though, collected through education and psychology investigations could be applied to the groups of people and areas of interest being considered in TESOL. In places such as California second-language English users make up 63% of the target adult learners and almost a third in the country overall (Lasater and Elliott, 2004). The literature studied below begins by recapping major endeavors of psychology and education investigation so as to establish a baseline of student’s imperatives to learn. The study later focuses on motivation studies in linguistics related to ESL attainment and advancement. Part 2 Andragogy and Self-Motivation Andragogy  Review of the Literature Adult Learning from a Social Cognitive Perspective The foundation of adult learning theory was established in Lindeman (1926) who identified important distinctions between adult and child learning. These ideas were later developed by Knowles (1990) and constitute the hypothetical learning model dubbed andragogy. Andragogy, a mode of education starkly contrary pedagogy, which is characterized by children being instructed by adults in a directed and authoritarian environment. Knowles posited that because of significant psychological and physiological differences between youth and adult learners, the modes of educational motivation must be equally disparate. Knowles’s teachings are very well regarded in the education worldwide. Psychological metamorphosis in adult life, human factors brought to the learning situation, adult outside world demands, and life duties distinct from children’s, particularly a greater breadth of life encounters, varied incentives, and educational requirements all act in concert to create a distinctly different mode of motivation for adult learners. In particular, adult learning, per Knowles (1990), is predicated upon six vital components: 1. Justification for learning, that is, the rationale for desiring the education, before pursuing it. 2. Transformation of the adult concept of the self into that of an independent, self-directed human being. 3. Life experience that influences the adult body of accumulated knowledge, desires as well as being a component factor of self awareness. 4. Developmental willingness and practical feasibility relating to the synchronized pacing of learning experiences to their appropriate phases of emotional maturation. . Problem-centered approach of learning which can immediately be applied to real-life situations. 6. Self-motivation to learn by self-generated factors, as opposed to externally imposed requirements Kolb (1984) offered an expanded depiction of the process as a self-perpetuating process where actual events necessitate a review, analysis leading to later research and proper scientific revi ew. The learner’s assimilation into a different culture and society facilitates creation of educational desires with eventual engagement in a formalized educational environment as a key to attaining the desires. Learning occurs in myriad encounters/interactions with the student’s world in psychological process. In a social context, the actual knowledge gained is not so much seen as an acquisition but more as one of externalization. A way to get out of one’s self and into their new environment. Cognition of facts occurs which is a pro-active, relevant, and meaningful adult response to confusion created by previous discontinuity. A disjuncture can serve as â€Å"the point at which needs and wants and interests converge† . as well as an origin point for jumping into the learning process. By extending this idea to immigrant experiences, it seems as though basic everyday activity changes caused from immersion in a society which communicates in a foreign tongue, and made all the more real by the imperative to become functional in this society, can create disjuncture in their lives and compel them to pursue ESL education so as to not be overwhelmed. While many will pursue language education at once, others may find that language disjunctures happen later in their lives when greater proficiency beyond basic functional skills is required for a variety of reasons. Knowledge deficits plus a developed self-concept grounded within a cultural milieu can generate pressing need – a need to learn. Self-Motivation There are many different definitions for Motivation. In an educational context, one of the more comprehensive and useful definitions is from John Keller’s 1983 publication called Motivational Design of Instruction: â€Å"the choices people make as to what experiences or goals they will approach or avoid, and the degree of effort they will exert in that respect† (Keller, 1983). Motivation is mercurial in nature. Keller identified a perception of applicability of the learning presented as fundamental for maintaining long-term motivation. Relevance exceeds the subject’s education requirements to encompass perceptions of satisfaction desired through the process in fulfilling psychological imperative senses of achievement, belonging, power and freedom. Encountering disappointment during a learning situation can dissipate motivation and possible cause learned helplessness (Bandura, 1982; deCharms, 1984; Weiner, 1984) or dismotivation going beyond mere discouragement. Educational psychology accepts that motivation also varies because of varied contexts in which learning occurs. Studies have brought to light additional connections between the act of learning a language and the evolving perspective of learners in the L2 environment. Peirce (1995) introduced the idea that acquisition of proficiency in a dominant language allowed learnersr to â€Å"acquire a wider range of symbolic and material resources [and] increase the value of [the learners’] cultural capital†. Sfard & Prusak (2005) insinuated that the learning itself is closing the gap between learners’ actual and projected identities. Qualitative studies offer a model of language learning motivation which is dynamic, longitudinal process whereby learners’ cognitions and beliefs (Ushioda, 2001), and relevance of the curriculum to their interests (Syed, 2001) directly affect involvement in learning. Part 3 Language Learners vs Second Language Learners Linguists only recently have begun distinguishing foreign language students from second language students when studying their drive to pursue language education and have proposed â€Å"the dynamics involved in learning these two different types of language may be quite different† (Gardner, 2001). To date, the great majority of these studies are in foreign language (FL) classes. Gardener’s quote was actually taken from a volume containing 20 separate motivation studies, none of which contained ESL students. ESL students, for whom English was a gateway ability for study in different subjects or earning a university degree, were more compelled by exterior forces to learn than heritage and non-heritage EFL learners. A motivation survey of 580 adult immigrants at a local college based ESL program in Toronto rated the following motives highest: linguistic needs, basic skills, cultural awareness, social interaction, and resume writing (Paper, 1990). It found no significant difference in motives based age, duration of residence or level of education. The influence of integrative orientation in the data compelled the author to recommend including Canadian culture in the curriculum. Conscious intention of immigrating to the U. S. was another motivating factor for language learning in a separate exploration conducted on adult learners (Brilliant, Lvovich, and Markson, 1995). Student’s beliefs seem to fill a vital role in adult learning accomplishments, consistent with educational psychology, thus making them ideal subjects for motivation research. A particular study, Bernat (2003), examined the views of 20 unemployed Vietnamese learners in a vocational ESL course in Sydney, Australia. Their scores were high on two motivations: 85% of respondents expressed the integrative desire to develop their interpersonal relations with the Australians better and make friends among them, and all agreed that speaking English well would enhance their prospects for employment. Part 4 The Attitude Motivation Test Battery (AMTB)  This is a large battery of tests which measures a number of different aspects of language learning. The instrument was originally used to measure attitudes of students studying English and French in Canada. Scales included attitudes toward French Canadians, interest in foreign languages, attitudes toward European French people, attitudes toward learning French, integrative orientation, instrumental orientation, anxiety, parental encouragement, motivational intensity, and desire to learn French. The scale instrument has been modified more recently. The Attitude/Motivation Test Battery (AMTB) is designed to measure different components of the socio-educational model of SLA. There are eleven sub-tests, nine with ten items each, and two with four items. The five main variables assessed in the AMTB are attitudes toward the learning situation, integrativeness, motivation, instrumentality and language anxiety.

Analyse Different Ways in Which You Would Establish Ground Rules with Your Learners, Which Underpin Appropriate Behaviour and Respect for Others.

In my current role as a Trainer/Assessor, I work with Apprentices delivering theory and NVQ’s. To achieve respect and appropriate behaviour from learners, clear boundaries and rules are required within which we can work, and it is paramount that these are prepared early so everyone knows the limits. Ann Gravells (2008) defines: â€Å"All learners require boundaries and rules within which to work. Setting ground rules will help everyone know their limits†. As all students are different, consequently they will all have their own unique way of looking at life. Teachers need to manage their classes in order to accommodate everyone’s needs and expectations. The College will have policies regarding Health and Safety which will be non-negotiable. Some rules such as no smoking in the classroom will be accepted by everyone as this is backed up by legislation. Other rules such as no drinks in the classroom will not be so generally acceptable, especially to those who consider themselves as responsible adults who have rushed from work to get to college and need refreshments. There are numerous ways to determine ground rules with learners. When teaching I will prepare a timetable for the learners to receive beforehand with the place and time they will start and what they must bring with them. I arrive early so I can organise the room and set out resources. I will welcome learners and then go through some housekeeping (where the toilets and emergency exits are). I then establish ground rules that I feel appropriate, i. e. be punctual, mobile phones on silent and respect others. I next ask the learners what rules they want and this will give them ownership of these rules. I would also refer them to the College Learners Handbook, ‘The way we do things round here’ (see page 5) and the Teacher and Learner contract (copy attached). The resulting ground rules form the backbone of both respect and discipline and help the group and myself bond and start a healthy student/teacher relationship. If a ground rule is broken, it is the other students that will point it out and this enforces group discipline. Bibliography Gravells, A. (2008) Preparing to Teach in the Lifelong Learning Sector, 3rd Edition, Exeter, Learning Matters Ltd. p7.

Managing a Multigenerational Workforce

Managing a Multigenerational Workforce Monash University Jason Cheah Introduction A multigenerational workforce can present many challenges for organizations of today and are fast becoming a prominent issue for Australian HR managers. An ageing workforce and continual technological innovation are the main reasons attributing to the issues associated with a multigenerational workforce. To remain competitive organizations will need to utilize such a workforce to their advantage and this can be achieved through effective human resource development. The differences between generations are known to occur due to major influences in the environment in which early human socialization occurs (Macky, Gardner & Forsyth, 2008). These influences can impact on a range of factors of an individual including personality, values and beliefs, which will generally remain stable throughout adulthood (Westerman & Yamamura, 2007). The changing nature of the socio-cultural environment will also influence generational differences as individuals of different generations will have been exposed to different events and experiences during their developmental years (Beaver & Hutchings, 2005). A multigenerational workforce is an issue that cannot be ignored and the challenge then for organizations is to be able to manage, develop and maintain an effective multigenerational workforce. HR departments will need to recognize the demographics of their workplace and to implement an organizational culture that values and rewards diversity (Holland & De Cieri, 2006). This article will aim to address the issue of a multigenerational workforce and its impacts on Australian organizations and HRD. Using the case study of Mixed Ages Technology Corporation (MATC), the challenges and issues presented by managing and developing older and younger employees will be discussed. Then a brief summary of the case study will be followed by a discussion of strategies best suited for MATC to improve the morale of multigenerational workforces and HR’s role in improving efficiency between the Baby Boomers and the Generation Y workforce Issues and Challenges of Baby Boomers The global trend of an ageing workforce and government policy directions towards reversing early retirement trends raises the issue of the costs to employers with an ageing workforce (Brooke, 2003). Recently Australian government policies are being directed towards retaining older workers and reducing costs of pensions, health costs of retirees and superannuation payments; which are estimated to cost the country $46 billion between 2000 and 2031 (Brooke, 2003). This is having a direct impact on Australian organizations as an increase in age of their workforces creates an increase of the human resource costs associated with older workers, consequently making older workers more expensive to employ (Patrickson & Hartmann, 1995). However another worrying factor of a mature age workforce force is that with the impending retirement of the baby boomers; organizations will lose a wealth of experience, knowledge and skills that will be extremely hard to replace (Jorgensen, 2005). Difficulty in replacing such skill and experience can be attributed to Australia’s low fertility rate, and therefore a reduced supply of younger workers joining the workforce and the increasing skill shortages (Anonymous, 2006). This will lead to an increase of competition for talent and Jorgensen (2005) believes that organizations must look at new ways of retaining older workers and to make better use of their skills and experiences. Organizations will have an increased need to retain older workers by creating career paths to help older workers to break out of career plateaus, and to retrain those whose skills have become outdated (Holland & De Cieri, 2006). Organizations that fail to address the ageing workforce issue risk future staff and skill shortages. The key to managing ageing workers is to actively identify strategies to retain, retrain and integrate older workers into their workplace and to capitalize on their skills, knowledge and experiences (Holland & De Cieri, 2006). Managing and Retaining Baby Boomers Organizations need to be wary of losing a wealth of skills and knowledge that older workers possess through poor management (Beaver & Hutchings, 2005). As employees mature they are more likely to experience disengagement with the workplace and career plateauing, which can lead to an increased intention to leave. HR managers will need to work with both the employee and the organization’s goals to eliminate these barriers. There are various options available to organizations faced with the problem of retaining older workers. Providing phased retirement plans, moving older workers to part time work and creating more flexible working conditions can save organizations the costs involved with hiring new employees while maintaining older workers technical knowledge. Additionally it is important for organizations to recognize older workers personal commitments and their need for work life balance (Hutchings & Beaver, 2005). Contrary to the view of a career plateau, Armstrong-Stassen (2008) argues that majority of older workers want to continue learning and developing their skills and also desire a job that is challenging and meaningful. There will also be an increased attractiveness for organizations to hire mature age workers, even if it is on a part time basis, as older workers are readily available sources in terms of expertise that can impact the future success of the organization (Miller & Siggins, 2003). In turn HR managers will have a responsibility to have policies in place to encourage lifelong learning and knowledge management. However older workers can be a popular target during downsizing, and many experience hidden and open pressures to retire early. Addressing these issues through frequent training and feedback programs will assist older employees to feel valued by their organization. (Cadrain, 2007) believes that the costs associated with recruiting and training staff pays off over time, as the longer you retain staff the greater the return is on your investment. Therefore it is vital for organizations to retain and retrain not only the older workers but younger workers as well as generation Y workers present a different challenge for HR managers altogether. Issues and Challenges of Generation Y In a tight labour market the need for organizations to effectively manage younger workers, such as generation X and generation Y have become crucial. During the current skills shortage organizations will need to put new strategies in place to support proactive recruitment and HR policies. The high mobility of generation Y can be attributed to technological advances whereupon there is instant connectivity and experience sharing with others, leading to more information and inevitably more choice (Macky, et al. , 2008). Younger workers relish employment opportunities that allow them to learn new things, meet new people, to work in new ways and to take calculated risks (Schulman, 2007). Therefore organizations will need to include values such as flexibility, creativity and personal development when dealing with the management of younger employees. Due to the high mobility of Generation Y, organizations will need to focus on engagement of their younger employees. Younger employees are eager to showcase their talents when joining an organization, as they have not been tainted by bad working habits and are generally excited to take on new and challenging responsibilities (Fallon, 2009). Although this may be seen as a positive, keeping them happy and motivated requires different strategies than those that have been used with the baby boomers. It is widely accepted that younger workers care about much more than money; Holland & De Ceiri (2006) believe that work life balance is critical to Generation Y employees, while Fallon (2009) states that younger employees aim for a holistic fulfillment through work including feeling good about their job and a healthy balance with their social lives. This view is consistent in that younger generations need to have a perception of meaningfulness associated with their role. A lack of engagement from the employer can produce disillusionment, a lack of creativity and a lack of investment (Shulman, 20007). Organizations will therefore need to have HR strategies in place to retain younger employees and to keep them motivated and productive. Managing and Developing Generation Y There are many strategies that organizations can utilize in order to attract, train and retain the best young talent in the market. As generation Y have incredibly high expectations about the work environment, growth opportunities and rate of advancement (Downs, 2009) it is imperative for HR managers to consider the career plans of younger employees. Generation Y’s are entering the workforce in large volumes, and organizations that are unable to harness this growing resource will find themselves at a distinct disadvantage (Anonymous, 2006). Management of younger workers is crucial in times of financial hardship. Contrary to the view of (Miller & Siggins, 2003), who argues that older workers can assist organizations through financial as they are readily available sources, Anonymous (2009) states that organizations need to consider the long term prospects of generation Y’s. In order to keep generation Y’s challenged, HR managers may consider restructuring certain entry level positions so that the duties of the role vary. Additionally HR managers should discuss various career paths with younger employees and the possible steps in reaching such goals (Downs, 2009). Research shows that communication between managers and younger employees is becoming increasingly crucial (Fallon, 2009). As younger employees are used to direct, ongoing feedback in their developmental years they expect the same type of treatment from their managers. Especially as they have not yet experienced a recession, Generation Y’s will need constant feedback to remain motivated and productive. They will feel more valued and loyal to the company if managers are able to show that they care about the growth and progress of the employee. This will in turn have long term benefits and save the organization costs from a reduced turnover (Fallon, 2009). How organizations manage the generation gap is determined by the demographics of the workplace and strategies available to them. This article will now link effective HR strategies to Mixed Ages Technology Corporations organization culture and goals. Feeling Valued by the Organization There are several generational issues that confront MATC’s newly appointed HR director Tom Fletcher. Employee morale and productivity has dropped due to the rising tension between the baby boomers and the generation Y workers. The baby boomers of the company are unsatisfied with the amount of respect shown to them by the younger workers and are quite resistant to any change in the promotions system, which is based on seniority. On the other hand the generation y workers believe that there is a lack of opportunity for individual growth and oppose the current promotion system; they also believe that the older workers are outdated when it comes to modern technology. To enable both younger and older workers to feel valued by each other and by MATC, the HR team will need to address these two underlying issues. Initially the HR team needs to assess the generation gap by recognizing and openly discussing generational differences with the employees. McGuire, By & Hutchings (2007) believe that effective managers will help employees feel valued by the organization; therefore HR should be proactive in helping managers succeed in this area. As managers nowadays have to deliver in a shorter time frame and with limited resources (Aker, 2009), HR can provide coaching and mentoring programs and develop learning solutions and performance management tools to educate managers on generational differences and the best strategies available to manage a multigenerational workforce. However (Anonymous, 2009) argues that it is up to the employees to adapt to generational differences and that an assessment should be made to identify improvement opportunities within MATC’s organizational culture. The company’s current culture is one of continuous change and adaptation; hence HR needs to remind employees of this culture while adding a culture of embracing and encouraging workforce diversity (Aker, 2009). A diverse workforce is richer because there are many different perspectives, different learning styles and different attitudes towards work. Through effective human resource development, MATC will have the ability to harness this diversity into an organizational strength and investment for the future. Feedback Programs One of the biggest causes of generational tension is insecurity about jobs (Crumpacker & Crumpacker, 2007). Older workers may be involved in a transactional psychological contract and will therefore be reluctant to share information and resources will the younger employees. Additionally younger employees may worry that older employees will resent their attempts to climb the corporate ladder (Downs, 2009). HR needs to encourage an intergenerational learning environment and an environment of continuous learning and a continuous transfer of knowledge by addressing anxiety and tensions through positive reinforcement. HR also needs to reassure all employees that their contributions are valued and may even consider rewarding behaviours displaying knowledge sharing and acceptance of diversity. These types of career management strategies will help employees to feel greater job security and in turn less threatened by other generations. A commonly used strategy to instill confidence in employees and to make them feel valued is to provide frequent and timely positive feedback and offering public praise from management and peers (Cadrain, 2007). However HR needs to understand that feedback programs need to differ according to generational characteristics. It is not uncommon for HR to bring in change and communication consultants to train managers in areas of communication, feedback and negotiation to help managers understand such differences (Crumpacker & Crumpacker, 2007). As baby boomers are facing a growing pressure from a young demographic of workers, they will need to be reassured about that value they add to the organization. However baby boomers can be overly sensitive to feedback and can usually spot transparent feedback (Cadrain, 2007). In contrast generation Y employees rely of feedback from authority figures to assess whether they are on the right track and consequently they can struggle with the processing of feedback (Fallon, 2009). Therefore it is imperative to reassure younger workers that the feedback is designed to support their career progression, which is a major driving factor for generation Y’s. In the same article (Fallon, 2009) it states that it will be worthwhile for HR managers to organize more frequent gatherings among the staff and to explore programs that encourage greater collaboration. Improving Productivity through Mentoring Programs For a multigenerational workforce to function cohesively, MATC needs to build a culture based on open communication and mutual respect. A popular method for achieving such as goal is to encourage frequent group collaborations and teamwork. (Carnevale, 2005) found that brownbag training sessions, special projects and committee work can assist to reduce friction and in turn build camaraderie among employees. Another effective strategy to lower tensions is to assign the older workers as mentors to younger employees. Despite the stereotype of Generation Y’s to be impatient, Downs (2009) states that they keenly understand the value of experience and that they excel at working in teams. By pairing them with older and more experienced workers, this will assist the older workers to feel valued and respected and in turn facilitate the transfer of knowledge between generations, it will also fulfill younger employee’s desires to rocket up the learning curve and improve their chances of promotion. Further to this Caudron (2002) states the importance of dual mentoring relationship. There is a distinct advantage of this method in that two professionals may possess vastly different skill sets, and pairing them will eliminate shortcomings and maximize strengths. However (McGuire, et al. 2007) argues that organizations need to be wary that generational differences in judgments or a destructive tone of relationship such as jealousy or prejudice may have a negative impact on mentoring program and therefore need to link a culture of embracing generational diversity with such HR strategies. This view is supported by Jorgensen (2005) who argues that older employees who are no longer competing for promotion could move into a mentor or coach role to enable effective knowledge transfer to younger employees, while still contributing their skills and experiences directly to specific projects. By engaging all employees, the organization will inevitably improve long term benefits. Engagement of the Workforce Given current economic challenges MATC need to put a premium on fully engaged employees. Promoting employee engagement is one indicator of the effectiveness of HR approaches to talent management, due to the fact that enhancing employee engagement benefits both employees and employers (Downs, 2009). There are a range of benefits resulting from effective engagement including higher productivity, higher job satisfaction, less sick days taken and a longer tenure with the organization. Managing a multigenerational workforce has forced organizations to consider many alternative strategies for engagement. Past research has found varying factors effect the level of engagement; gender, caring responsibilities, physical health, core self evaluation and most importantly, age (Tsai, 2008). MATC needs to identify options for different approaches to enhancing employee engagement. The HR team may want to get suggestions employees about supports that they can rovide for them that would simultaneously support positive work life balance and also enhance engagement. It terms of baby boomers, child care facilities or carers leave may be beneficial. While for generation Y’s past research has shown that work life balance is a priority (Shulman, 2007), therefore an increase in flexible hours may lead to higher levels of engagement. MATC can also put HR strategies in place that directly affect some of the individual characteristics noted above. For example, the offer of wellness initiatives and programs can improve or maintain the health of older workers which can in turn affect their engagement level. While having social gatherings and events may help younger employees have a greater sense of inclusion in the organization. Conversely Gebauer (2006) believes that it is an interaction of an employee’s characteristics and experiences at work that affect their level of engagement. The workplace culture regulates an individual’s experiences at work. Providing employee specific opportunities for training and development, a culture of flexibility, organizational support and perceptions of inclusion and job security are all important in maintaining productive employees. Conclusion Every individual possesses biases that can often prevent them from recognizing the valuable contributions that others can offer; the generational stereotypes that exist in the workplace are usually derived from generational differences in personality and motivational drivers (Brooke, 2003). Tensions arise if these differences are not addressed and can lead to a low morale of the workforce. HR managers need to eliminate generational barriers between older and younger workers and this can be done by imposing an organizational culture that accepts generational differences while promoting the fact that there are consistent drivers across generations (Macky, et al. , 2008). Organizations nowadays can have up to four generations working for them and it is their ability to address generational gaps and manage these differences that is imperative to remaining competitive and having a motivated and productive workforce. As workforce demographics are shifting dramatically, HR managers should aim to provide an effective mix of compensation, benefits, flexible work arrangements and opportunities for growth and development for every individual. Traditional approaches designed to meet the needs of baby boomers are no longer effective and therefore new strategies need to be tailored to a more diverse workforce. Each generation requires a unique set of factors to motivate them at work and human resources plays an important strategic role in enabling diverse talent to thrive (Tsai, 2008). HR strategies should be free of bias from the recruitment, training and development and promotional processes of the organization. Organizations will need to shift away from a mindset that tolerates diversity to one where diversity is valued, harnessed and leveraged to achieve greater business success. This will have implications for organizations to have effective strategies in place to manage and support diversity which are aligned to organizational goals. After all it is a diverse workforce that creates balance and a successful and productive workforce. References Aker, J, M. (2009). Managing a multigenerational workforce. Buildings. 103(1), 46-48. Anonymous. (2006). Beyond age discrimination to leveraging human capital. Human Resource Management International Digest. 14(3). 6-8. Anonymous. (2009). Make plans for Gen Y workers. CU360 Newsletter. 35(7), 2-3. Armstrong-Stassen, M. (2008). Factors associated with job content plateauing among older workers. Career Development International. 13(7), 594-613. Beaver, G. , & Hutchings, K. (2005). Training and developing an age diverse workforce in SMEs. Education & Training. 47(8), 592-604. Brooke, L. (2003). Human resource costs and benefits of maintaining a mature-age workforce. International Journal of Manpower. 24(3), 260-283. Cadrain, D. (2007). Employers prepare to keep, not lose, baby boomers. HRMagazine. 52, 23-24. Carnevale, T. (2005). The coming labor and skills shortage. T&D. 59(1), 37-41. Caudron, S. (2002). Rebuilding trust through communication. Workforce. 81(10), 33-33. Crumpacker, M. , & Crumpacker, J. M. (2007). Succession planning and generational stereotypes: should HR consider age-based values and attitudes a relevant factor or a passing fad? Public Personnel Management. 36(4). 349-369. Downs, K. (2009). Managing Gen Y in recessionary times. Business Credit. 111(4), 28-29. Fallon, T. (2009). Retain and motivate the next generation: 7 ways to get the most out of you millennial workers. Supervision. 70(5), 5-7. Gebauer, J. (2006). Workforce engagement. T&D. 61(2), 28-30. Holland, P. , & De Cieri, H. (2006). Contemporary issues in human resource development: an Australian perspective. NSW, Australia: Pearson Education Australia. Jorgensen, B. (2005). The ageing population and knowledge work: a context for action. Foresight. 7(1), 61-76. Macky, K. , Gardner, D. , & Forsyth, S. (2008). Generational differences at work: introduction and overview. Journal of Managerial Psychology. 23(8), 857-861. McGuire, D. , By, R. T. , & Hutchings, K. (2007). Towards a model of human resource solutions for achieving intergenerational interaction in organizations. Journal of European Industrial Training. 31(8), 592-608. Miller, M. & Siggins, I. (2003). A framework for intergenerational planning. Foresight. 5(6), 18-25. Patrickson, M. , & Hartmann, L. (1995). Australia’s ageing population: implications for human resource management. International Journal of Manpower. 16(5), 34-46. Schulman, S. (2007). Crossing the generational divide: engaging â€Å"young† employees in your organization. Development and Learning in Organizations. 21(2), 7-9. Tsai, J. (2008). Working with the years. CRM Magazine. 12(11), 15-16. Westerman, J. W. , & Yamamura, J. H. (2007). Generational preferences for work environment fit: effects on employee outcomes. Career Development International. 12(2), 150-161.

Please write a 2,5003,000 word research paper incorporating MLA Essay

Please write a 2,5003,000 word research paper incorporating MLA documented information from the five primary sources you have abstracted that evaluates an Amer - Essay Example We are the microcosm of the culture that shaped and is shaping our lives. Although we exhibit our own culture everyday through our actions and thinking, it is hard to talk about or explain it because it already seem second-nature to us. For example, Americans celebrate Independence Day to commemorate the end of war and oppression, celebrate Thanksgiving with roasted turkey, and celebrate Halloween with kids going door to door for the "trick or treat" - all these are part of the American tradition. Americans are also pro-democracy, and will go to a great extent to fight against tyranny. These traditions and beliefs all seem very natural to an average American that most go about them without question or resistance. They are just the way they are, and they represent the status quo. Our culture defines and dominates us as result of a lifetime of socialization through many cultural institutions (Pearce, 1999). Socialization is important for a culture to survive, so it can pass itself from one generation to the next generation. A culture needs to perpetuate itself and preserve the society and its identity, and it does this by conditioning its members that the culture is natural, normal, good and in their best interests (Pearce, 1999). Children are sociChildren are socialized by their parents or caretakers to behave in a way that is pleasing and socially acceptable. At an early age, they are subjected to authority, to control, to conformity, according to society's beliefs and practices. In the same principle, teenagers follow the same socialization process but modelling from friends and peer groups rather than from parents. Women too have been socialized to act, think and feel as second-class citizens by the generally paternalistic society, although the advent of feminism is slowly changing this. Lastly, poor people and the ethnic minorities have also been socialized to feel and believe that they are economically and culturally inferior compared to the dominant educated, affluent majority. In our lifetime, we are exposed to many different cultural institutions such as schools, churches, the media, the arts, and others. These institutions shape the way we think and the way we communicate. We conform to social conventions that were thought to us by these institutions. Conventions can be any commonly agreed forms of behavior, dress, art, literature or film, etc (Pearce, 1999). For instance, we label a girl who wears a miniskirt, a cleavage-revealing top, high heels and full make up, as a slut. We do so because there is a common understanding in our society about how a slut should dress, and we agree to that understanding. Since childhood we have been conditioned to understand how the world of adults is like. Parents give their children toys that actually are smaller versions of adult objects such as playhouses, dolls, cars, kitchen utensils, appliances, toy guns and many more. All these toys, with the exception of educational toys, mean something and they all present to the child how modern adult life is played (Barthes, 1954). The toys are conditioning and preparing children to accept adult life, and not merely entertaining them. For instance, girls are given dolls and playhouses to play with, which is in fact a way of

Self-Evaluation- (Justice Theory) Essay Example | Topics and Well Written Essays - 750 words

Self-Evaluation- (Justice Theory) - Essay Example John Rawls offers just one of these theories, which is broken into two parts, the Principle of Equal Liberty and the Difference Principle. It is through this theory that human beings can live a in a fair and just society where all of its members are valued and have a place. Of course, there is no such thing as a singular universal solution to the problem, but it does offer some interesting viewpoints. In the simplest explanation Rawls perspective is that the Principle of Equal Liberty allows that each person in the society should have an equal rights to a system that creates a level of compatibility of everyone within the that society. The Difference Principle is also broken into two distinct parts. The first part states that the all of the economic and social inequalities are structured in a way that allows, firstly, the greatest benefit to those in the least advantageous positions. The second part explains that the equalities of society should be formed so that the offices and positions ( political, civic, or professional) should be open to all, regardless of income, station or status (Garrett, 2011). The egalitarian viewpoint of the Principle of Equal Liberty is very libertarian in its perspective. On the surface this principle sounds quite fair and sound. However, in a society filled with classism, the poor, the middle class, and the wealthy it can be difficult to devise such a system based on that principle. In order for everyone to have truly equal rights to all of the same opportunities, be it education, employment, politics, or other forms of public service then the class system would have to be deconstructed or allow it to fade away while this new perspective becomes dominant. The second part of the Difference Principle also favors a rather egalitarian or libertarian perspective in that anyone should have the same

MEDICATION ADMINISTRATION ERROR Essay Example | Topics and Well Written Essays - 4000 words

MEDICATION ADMINISTRATION ERROR - Essay Example Active errors assume different forms including lapses; this involves failures in memory that prevents the planned actions from being implemented. Slips; this involves performing a familiar action in a wrong away. Mistakes; are refereed to as a trend of reasoning leading to wrong outcome of choices. Latent conditions refer to systemic properties that result to errors. They may include system interfaces and management practices. It is summarized by the descriptions of Don Berwick that â€Å"every system is perfectly designed to achieve exactly the results it gets.† The nature of today’s primary care and frenetic pace of management in care within medical practices have made the probabilities of errors to become great. The Robert Graham Policy Centre has come up with a patient safety model called â€Å"toxic cascades.† It describes how small unnoticed errors can add up to become torrents. Research studies on office-based errors in primary care have been found to be of different categories. It shows that communication problems results into 24% of the errors, 20% are caused by discontinuity of care, 13% are as a result of missing charts, 19% from lab results, 8% are caused by clinical mistake, 8% resulted from prescribing errors, and the other 8% by other errors. The study revealed that medical errors are by and large a result of latent conditions and not active failure as had been believed. The medical infrastructure has become fragile and the risk adverse outcomes has gone low, despite the fact that delayed care, patient dissatisfaction, and worsening illness are still very common concerns in medical practices. Studies on error in health care by the National Patient Safety Foundation (NPSF’s) have led to the conclusion that â€Å"the ambulatory inpatient dichotomy is a false one. We have to think about populations and their continuum of care.† (Brennan, 2000). Turnbull the executive director of NPSF’s has put

Are we getting overly dependant on technology Essay

Are we getting overly dependant on technology - Essay Example For this reason, people have become lazy to do go their work thus becoming obese. For an instant, a CEO who does not want to attend a meeting in the office, one can just conduct the meeting in their house by use of a webcam. According to Shenk (1997), people have been so dependent on technology such that they cannot solve a simple calculation without the help of a calculator. The today’s children cannot write in good handwriting because they are used to just using a computer to write whatever they need. They do not have time even to learn to write cursive. Computer and internet are not as perfect as people may think. There are some things these technological devices and media cannot teach (Shenk 1997). If the whole world were to lose power, some people would not be able to do some things. The world would stand still as individuals would have been used to technology doing their everyday activities. Because of the continuous advancement of technology, the ultimate fear is that people will completely rely on technology to run their lives. However, people need to resist this temptation and try to learn some things

Report and PowerPoint presentation about comparing between two Dining Essay

Report and PowerPoint presentation about comparing between two Dining Hall - Essay Example Others will have their dining halls centralized at one building while others prefer decentralized services. However, the ultimate objective of these plans is providing quality and affordable meals to the students. in this easy, I present my findings from an analysis of two leading universities’ dining halls in the state of Florida, the Florida University of Technology dining hall and the University of Florida dining hall. Features of the Florida University of Technology dining hall Centralization into one building The Florida University of Technology dining hall, commonly known as the Panther Dining Hall, is the sole food provider to the students in the campus. Located at the main residential building in the university, the dining hall seeks to provide the students with convince in the accessibility of food to the students. ... With its large windows that always remain open; the dining hall has a good supply of air. Additionally, students can enjoy outside weather, by choosing to eat from the outside. There are cleaners who constantly keep on mopping the floor, thus maintaining its clean nature. Quality and variety of meals Despite being the sole food provider in the university, the dining hall strives to offer the students with a variety of meals that are high quality and affordable. Professionally prepared and packaged, the students receive high standard services from the dining hall. Having a meal in the hall gives one the impression of eating from a three star restaurant. Among the popular meals available in the dining hall to the students, include pizza buffet, pasta to order, deli, dessert, home-style entree with carvery, and salad (â€Å"Florida Institute of Technology,† 2013.) Presence of bars and international drinks Within its premises, there is an international bar and grill, which serves students with different alcoholic brands. With a variety of different alcoholic beverages, most of which are drawn from different countries, the dining hall factors in the international students (â€Å"Florida Institute of Technology,† 2013.) Therefore, one does not have to leave the campus premises in order to have their drinks. Not unless the students want to for a night out in the city, the dining hall fully caters for all the drinks that students could require. This enhances their security, as they do not have to leave the school compound most of the times. Different alcoholic bars and beverage bars The dining hall also has a beverage bar, one that serves the non-alcoholic drinks to the students (â€Å"Florida Institute of Technology,† 2013). This

Green cars (electric cars) Essay Example | Topics and Well Written Essays - 250 words

Green cars (electric cars) - Essay Example ough no one can argue that electricity is a form of â€Å"clean energy† as compared to traditional fossil fuels, the fact remains that this electricity must be generated in some way: whether from coal, nuclear, or hydro stations – all of which represent a definite environmental drawback. Thesis sentence: A tangential problem to electrical generation that few people spend much time thinking about concerns the material that is used to make the batteries which will store the electrical power for the vehicles. V. Total environmental impact of the production process as compared to total carbon output and green technology/electric/hybrid vehicles as compared to the environmental effect s of traditional automobile manufacturing Thesis statement: As factories will need to retool and diverse supplies of â€Å"rare earth† materials will need to be utilized in order to create these batteries, there will be a net loss of the earth’s resources as compared to traditional automotive manufacturing; as such, this analysis asks how this loss will be

Accounting In China Essay Example for Free

Accounting In China Essay 1. Introduction †¢ China’s rapid economic growth in the past two decades has amazed the rest of the world. †¢ With China’s accession to the WTO, business activities with and within China will further expand. †¢ China fully understands that a sound financial reporting system plays a key role in the process of economic development. †¢ The Chinese Ministry of Finance (MoF), who has the responsibility for regulating accounting matters in China, has set itself the objectives of fostering investors’ confidence in financial information, increase transparency of financial reporting, and harmonize with International Financial Reporting Standards (IFRS), so as to reduce the costs of raising capital by enterprises and alleviate the risk of financial crisis. 2. History Of Development †¢ The old accounting and regulations were designed to meet the needs of a planned economy, and therefore focused on whether the production goals of state-owned enterprises and their financial and costs plans were being met. †¢ Accordingly, the objectives of accounting and performance measurement some twenty years ago were significantly different from the financial reporting objectives in a modern market oriented economy. †¢ Significant accounting reforms were undertaken in the past two decades due to several factors such as: âž ¢ Since China opened its door to foreign investments in 1979, the rapid growth of its economy, international trade and securities markets has shaped new objectives for financial reporting. âž ¢ State-owned enterprises now look a lot like profit-oriented businesses, and managers and other users need reliable and relevant financial information on which to base decisions about the efficient allocation of capital. âž ¢ At the same time, china has reached out to the international community to form joint ventures and gain greater access to the latest technologies and the world’s capital markets. See more: Homelessness as a social problem Essay †¢ In the 1980s, the MoF issued the first set of accounting regulation, which was formulated by reference to international accounting practice, for joint ventures in China. †¢ In 1992, due to rapid development of the Chinese securities market, the accounting System for Experimental Joint Stock Limited Enterprises was promulgated by the MoF in order to standardised accounting practice and disclosures by listed companies. This System was subsequently replaced by the Accounting System for Joint Stock Limited Enterprises (JSLE) in 1998. †¢ The 1992 regulation moved away from the traditional fund-based Soviet accounting model and incorporated many common Western accounting practices. †¢ In the same year, the MoF promulgated the Accounting Regulations for Foreign Investment Enterprises (FIE), the Accounting Regulations for Share Enterprises. †¢ In 1993 the Basic Accounting Standard for Business Enterprises came into force. It imposes some basic rules (e.g. that double entry bookkeeping must be used, that a cash or funds statement must be included in the financial statements, and that consolidated financial statements must be provided where appropriate); set out a conceptual framework of China accounting and make some detailed rules of financial reporting. †¢ The conceptual framework introduced on a broader scope new accounting concepts and essential elements of financial statements that were in many respects based on international practices. †¢ The conceptual framework aspects of the regulation are reasonably close to US and IASC precedents. †¢ However, these pronouncements were still found to have essential differences with international practice such as limited disclosure of financial information for the users to understand the results and financial position of the reporting enterprise. †¢ Another difference is that the regulation does not specifically identify the primary user or purpose of financial statements. Instead, a hierarchy of users includes the government, banks, the public and an enterprise’s own management. †¢ This is very different from the US or IASB which emphasis on financial decision making by outside investors. †¢ In addition, the ASBE is based on historical cost without the revaluation allowed in IASB or UK rules or the increasing use of fair value in IASB/US/UK rules. †¢ Furthermore, ‘substance over form’ is not established as a principle in China. 3. The New Accounting Standards And Accounting System (Development after 1993). †¢ In 1993, with funding from the World Bank (US$2.6 million), the MoF engaged Deloitte Touchee Tohmatsu (DTT) as consultants to develop a body of Chinese Accounting Standards (CAS) broadly in line with accounting and financial reporting practices used internationally. †¢ Exposure Drafts on about 30 standards have since been published between 1994 and 1996, and they were generally closely in line with the standards of the IASC. †¢ In 1997, the first standard was issued. It is on disclosure of relationships and transactions with related parties. †¢ In the same year, China joined the IASC, and became an official observer at Board meetings. †¢ In October 1998, an Accounting Standards Committee (CASC) was founded within China’s MoF. It comprises academics and members of accounting firms as well as government experts. †¢ In 1998, the Ministry of Finance issued the Accounting System for Joint Stock Limited Enterprises (JSLE) to replace the accounting System for Experimental joint Stock Limited Enterprises in order to standardise accounting practice and disclosures by listed companies. †¢ In 2000, DTT was reappointed as consultants for the second phase of the project. †¢ China accounting has achieved remarkable progress in unifying its accounting practices since Year 2001. †¢ In the same year, MoF issued a new comprehensive Accounting System for Business Enterprise (the ‘System’). The new System replaced the Accounting System for JSLE form January 1, 2002. †¢ In other words, all JSLE (including all listed enterprise) and FIE are now required to follow one unified new System. The system introduces the concept of substance over form and extends the requirement for consideration to all assets. †¢ The MoF plans to ultimately require all medium-size and large enterprises (other than financial enterprises) to adopt the new System, and announced its expectation that state-owned enterprise will adopt the new system over time. †¢ When fully implemented, the new System will replace the numerous inconsistent industry accounting regulations, enabling the financial statements of different types of enterprises to become more comparable. 4. Impact Of The New Systems On FIE †¢ Before adopting the new System, FIE’s financial statements which were prepared in accordance with the Accounting Regulation for FIE could not properly reflect the enterprise’s actual financial position and operating results, the enterprise had to make numerous adjustments when they compile financial statements under overseas accounting standards, such as IAS and US GAAP. †¢ The process was time consuming and imposed additional cost of investment to the foreign investors. †¢ After the adoption of the new System, the differences between FIE’s financial statements under PRC GAAP and those prepared in accordance with international accounting practices will reduce further, thereby enabling the foreign investors to assess the performance of their investments more efficiently. 5. China Accounting Standards Convergence With IFRS †¢ The importance and acceptance of IFRS has increased significantly over the past few years. †¢ While actively pursuing convergence with IFRS, the MoF necessarily has to ensure that accounting standards appropriately address the national circumstances that exist during this transitional period in the economy. âž ¢ A very significant portion of the economy is dominated by state owned enterprises. Even after enterprises are restructured into joint stock enterprise and branched out from the government structure, functional or regional government that remain stakeholders still exert significant influences over the enterprises and their trading partners and their transactions. âž ¢ Free markets are not sufficiently developed in many areas. âž ¢ Financial statements are multi-functional, serving not only the needs of the investors but also other interested parties including the State for supervisory and management purposes. âž ¢ Enterprises and professional intermediaries such as auditors and valuers are at a developing stage. During this transitional period, accounting standards must be realistically implementable by the preparers and auditors of financial statements. †¢ On 16 February 2006, the Chinese Ministry of Finance and the International Accounting Standards Board formally announced that Chinese Accounting Standards (CAS) will converge with International Financial Reporting Standards (IFRS) on 1 January 2007. †¢ Converging CAS with IFRS is one of many successful initiatives undertaken by the PRC government over the past global economy. †¢ Investors, analysts, regulators and other interested parties in recent years have been increasingly demanding more consistent and reliable financial reporting from companies around the world. †¢ The adoption and consistent application of accounting standards based on IFRS principles is widely viewed as a commitment to transparent financial reporting by these constituents. Transparent financial reporting is considered as the foundation of investor confidence. †¢ The process of convergence has been started way back in November 2005 when several meetings had been held between MoF and board members of IASB. †¢ The process of convergence will involve integrating the IFRS principles into CAS and will result in the amendment of all existing standards and the issuance of an additional 22 Specific standards. †¢ While the revised CAS will not reflect a literal translation of IFRS, their scope will include all IFRS principles. In additional, they will contain interpretive guidance to address the accounting for specific types of transaction (e.g. combinations of companies under common control) and industry accounting issues (e.g. extraction of petroleum and natural gas). †¢ The new CAS will comprise 1 basic standard and 38 specific standards. †¢ The revised CAS will first be applied to listed companies from 1 January 2007 and gradually applied to other types of entities. †¢ There will be differences between the revised CAS and IFRS to reflect unique circumstances in China. †¢ These differences, among other things, relate to: a. A prohibition of the reversal of asset impairment once it has been made; b. The accounting for certain government grants; c. Related party disclosures between State owned enterprises that have no direct investment relationship. 6. Challenges faced by China in converging with IFRS. †¢ The effect of changing accounting policies involves some efforts such as: âž ¢ Re-designing the financial reporting process to ensure that management has sufficient reliable financial information with which to prepare financial statements that comply with the standards, particularly in regards to the increased levels of disclosure required, and properly supports critical accounting estimates and judgements. âž ¢ The people involved in the financial reporting process will need to develop a new expertise and competency in applying revised CAS. âž ¢ Developing new accounting policy manual; integrating new CAS internal management reporting (budgeting, forecasting, performance measurement) and external reporting (financial, statutory, investor) into daily operations across the organization. âž ¢ Implementing ongoing and sustainable processes such as valuations of share options and derivatives, impairment testing hedge documentation and effectiveness testing, etc. âž ¢ Require identification of new data requirements due to financial statements and disclosure requirements. âž ¢ Train the head office and business units of the new reporting requirements. âž ¢ Provide training to finance and also non-finance staff including key management (e.g. finance, treasury, tax, human resource and sales) on new CAS principles and new reporting requirements. THE NEW SYSTEM OF CHINESE ACCOUNTING STANDARDS Key features and impact of the new accounting standards 1. The new accounting standards represent convergence with International financial Reporting Standards. †¢ Most of the newly issued standards and revised standards make reference to the equivalent IFRS and adopt the principles and treatments similar to its counterpart. †¢ As a result, the financial statements prepared in accordance with the New Accounting Standards will be more comparable with those prepared in accordance with IFRS. †¢ Overseas investors and users of financial statements will understand the financial statements of Chinese enterprise better and the cost of re-preparing financial statements for Chinese enterprises when getting overseas listing will be reduced. 2. The requirement of fair value measurement †¢ Under the new accounting standards, debt restructuring and no-monetary transactions will be measured at fair value and gains that meet certain criteria will be recognized in the income statement. †¢ Whereas before the revision, those transactions were carried at book value and any gains arising from those transactions were not allowed to be recognized. †¢ In practice, the determination of fair values may not be easy for many entities and various valuation techniques are required. 3. Specify accounting treatments for important accounting issues such as business combinations and consolidated financial statement. †¢ In the past, there was neither formal accounting standards nor comprehensive and detailed guidelines in the area of business combinations and consolidated financial statements. †¢ As a result, accounting treatments for similar business combination transactions may have varied across different enterprises causing much confusion and inconsistency. †¢ Therefore, the issuance of the standards on â€Å"Business Combination† and â€Å"Consolidated Financial statement† will provide comprehensive and more authoritative provisions and guidelines on these important accounting issues. 4. Specify treatments on new accounting issues and certain previously off-balance-sheet items will be recorded in the balance sheet †¢ Derivative financial instruments will be recognized on the balance sheet instead of only being disclosed in the notes to the financial statements. †¢ All shares and share options granted to employees to be measured at fair value and expensed in the income statement. 5. Standards relevant to important specialized industries †¢ The New Accounting Standards will include a number of standards that are relevant to those specialized industries. †¢ For example, the four standards on â€Å"Financial Instruments† will have an impact on accounting practices in various financial institutions. †¢ The standards on â€Å"Direct Insurance Contract† and â€Å"Re-insurance Contracts† will affect players in the insurance sectors. †¢ The â€Å"Extraction of Petroleum and Natural Gas† and â€Å"Biological Assets† are standards that are issued specifically for enterprises operating in the petroleum and gas industry and agriculture industry respectively. 6. Impairment of Assets †¢ The previous accounting regulations in China allow the reversal of impairment under certain circumstances. †¢ However, under the new standard, it specifies that any recognized impairment loss for fixed assets and intangible assets cannot be reversed in future accounting periods. †¢ The restriction on impairment loss reversal does not apply to inventories, trade receivables and bank loans. 7. More detailed requirements on disclosure †¢ The new standards provide users of financial statements with more relevant and transparent information, which will facilitate their economic decision-making. †¢ For instances, in respect of accounting policies and accounting estimates, the basis for the determination of significant accounting policies and accounting estimates is required to be disclosed. †¢ In relation to financial instruments, a detailed disclosure on the enterprise’s financial risk exposure is now required. 8. Transitional adjustments †¢ The New Accounting Standards were applicable to listed companies effective from 1 January 2007. †¢ The MOF has issued transitional provisions which are included in the standard on â€Å"First Time Adoption of Accounting Standards for Business Enterprises†. †¢ The standard requires that at the date of transaction, an entity should reclassify, recognize and measure all assets, liabilities and owners’ equity in accordance with the New Accounting Standards and prepare an opening balance sheet. †¢ These transitional provisions may reduce the workload and complexities for preparers’ adoption of the New Accounting Standards.

Auditor Ethical Standards and Auditing Strategies

Auditor Ethical Standards and Auditing Strategies Discuss the ethical standards required of auditors. The Auditing Practices Board (APB) has issued new standards governing the ethical conduct of auditors which commenced on 15 December, 2004 (Cosserat, 2004). The following lists the new Ethical Standards: Integrity, Objectivity and independence These new ethical standards also include the fact that client’s must also facilitate policies new standards is that auditors of a control environment appoint an ethics partner. This position entails the review of the firm’s procedures and policies which regard to compliance and as such it provides the associated guidance for partners. The new Standards recognize that for smaller audit firms it might not be practical for an ethics partner to be designated. The new Ethical Standards are a result of a number of international developments represented by either international organizations and or countries that have helped to bring about the changes to Standards. These are represented by the following: The United States legislation termed the Sarbanes-Oxley Act which lays down the independence requirements for auditors. In particular it addresses audit firms that audit SEC registrants or participant in significant parts of the foregoing. A report that is titled ‘Rebuilding Public Confidence in Financial Reporting’, which is an international perspective that was developed as a result of the commissioning by the IFAC of an independent group to address the preceding, and As a result of the publishing of the ‘Principles of Auditor Independence’ which was put forth by the International Organization of Securities Commissions. The new Standards are what are termed ‘principles-based’ as opposed to ‘rules-based’. The preceding means that there are clear requirements as well as prohibitions. The key underpinning of this change provides for stricter compliance with the ‘spirit of intention’ and thus prevent the possibility of either a firm or person attempting to evade or avoid conformity with the rule. The effect of the foregoing helps to ensure compliance with ethical standards in that ‘intention’ covers a broader ethical parameter. In effect, one could avoid or evade breaking a rule, however the intent through either actions or the change in former action(s) could point to the definitive attempt to do so. This broader interpretation widens the scope of ethics and requires auditors to conduct their actions accordingly throughout the process. In a speech delivered by Douglas Carmichael at the AICPA National Conference on 12 December, 2003 (Carmichael, 2003) he sets forth the examples of ‘alleged’ audit failures of National Student Marketing in 1969, Penn Central in 1970 and Equity Funding in 1973 as instances whereby principle based auditing might have forestalled the problems. The foregoing is true of Enron’s collapse in 2001 and indicates that the broader scope or ethics afforded auditors under the principle based methodology provides better rules and guidance from which auditors can act. Financial, business, employment and personal relationships This segment of the new Standards addressed the varied relationships that can and do exist between clients and audit firms and their staff. This limits the nature of relationships and threats to the objectivity and independence of audits and prohibits those which the APB believes that no effective safeguards can be introduced. Long association with the audit engagement Associations of long duration poses potential threats, in particular with regard to those represented by publicly listed companies. Thus, the new Standards set forth the rotation of audit firm partners to introduce objectivity as well as independence. The new Standards sets that term as five (5) years as the continuous period limit as well as a break period of five (5) years for the rotation. Fees, economic dependence, remuneration and evaluation policies, litigation, gifts and hospitality. One important, and highly debated point is the requirement that no single client shall account for more than ten percent (10%) of an audit company’s annual fee. This figure is fifteen percent (15%) for non-publicly listed firms. Non-audit services provided to audit clients This segment of the new Standards identifies the general approach to non-audit services and applies general principles to various specific non-audit aspects such as: Internal audit services Accounting services Information technology services Valuation services Recruitment and remuneration services Corporate services, and Tax services Explain what is meant by the term Risk Based Auditing  and the advantages that accrue to the auditor in  utilizing a risk based Risk based auditing entails the providing of â€Å"†¦ independent assurances on the management of risks, and forming an opinion †¦ which sound controls have been implemented †¦ maintained to mitigate those significant risks †¦. Management has agreed upon† (Association of Chartered Accountants, 2002). Risk based auditing addressed some important aspects and questions which controls-based auditing does not answer. The benefit of risk based auditing is that it provides a basis for the auditor to have an examination of the business process and its risks. The foregoing provides a context for the results. Risk based auditing changes the manner in which internal auditors think as well as converse regarding control and risk. The auditor anticipates change and examines the manner in which management deals or is dealing with risks (McNamee et al, 1999) An advantage of risk based auditing is that the auditor is typically looking at control activities that were designed at some previous point to deal with aspects which may have long since been forgotten. In other words the internal auditor might be examining activities which might or might not be relevant in terms of current risks. Said controls could actually be extraneous as a result of monitoring aspects which are either no longer important or in existence. Another aspect is that essential controls could very possibly be overlooked as in a sense they do not exist yet due to changes in the business process. A good number of internal auditors have implemented the utilization of control self-assessment (CSA) as a means to address some of the concerns of management in capturing the state of the business process with regard to risk and control. It is important to note that control models both limit and define CSA so as a result these applications usually start with controls to the right and to the left of the internal audit. The limit of CSA is in its ability to explore the future. Risked based auditing has internal auditors anticipating change. As opposed to the old approach of focusing upon history, the reports generated by auditors address the present as well as the company’s preparedness level with respect to dealing with the future. The advantage is that internal audits complete the circle with respect to assurance of control regarding present operation plans and provide input to risk assessment with regard to the strategic plan. As a result, management places a higher degree of value on risk based internal audits than those of the traditional controls based type. The failure of the United States based Enron during 2001 has been a major factor adding to the impetus for improved financial reporting and auditing /Crossert, 200). The essential elements of today’s financial reporting systems are business viability along with profitability assessments (Bell et al, 1997). The foregoing is accomplished by key audit steps, auditing procedures concern ing strategy analysis, key indicators that are required as well as necessary to effectively monitor performance and risk assessment. Enron’s collapse has brought about standards that strengthen the responsibility of auditors in detecting fraud. The preceding requires evaluation of the effectiveness of an entities first management in preventing such misstatements as a result of fraud or other means. It also calls more attention to irregularities of a minor nature and thus appreciate their significance as the multiplicity of such small irregularities can be significant. Describe three (separate) codes of legislation under which statutory auditors may be required to make a report to the regulator in the event of non-compliance on the part of  a client with the law and provide examples where an auditor would be required to issue a report The Criminal Justice Act (Irish Statute Book, 20053) under Section 59 â€Å"Reporting of Offences† sets forth legislation whereby auditors may be required to issue a report to the regulator as a result of non-compliance by a client with statutes of the law. It describes under â€Å"relevant person† (Irish Statute Book, 20053) â€Å"(a) who audits the accounts of a firm†¦Ã¢â‚¬  Under the Act, an auditor is required to issue a report for the following: â€Å"(2) Where the accounts of a firm, or as the case may be any information or document mentioned in subsection (1)(b), indicate that – an offence under this Act (other than sections 8, 12 to 15, 49(1) and 52(8) may have been committed by the firm concerned, or such an offense may have been committed in relation to its affairs by a partner in the firm or, in the case of a corporate or unincorporated body, by a director, manager, secretary or other employee thereof, or by the self-employed individual concerned, the relevant person (which in this instance includes the auditor as described above), shall, notwithstanding any professional obligations of privilege or confidentiality, report that fact to a member of the Garda Siochana.† The instances referred to by the preceding are described as â€Å" (2) For the purposes of this Act a person deceives if he or she –â€Å" are as follows (Irish Statute Book, 20053): â€Å" 1. (a) creates or reinforces a false impression, including a false impression as to law, value or intention or other state of mind, (b) prevents another person from acquiring information which would affect that person’s judgment of a transaction, or (c) fails to correct a false impressions which the deceiver previously created or reinforced or which the deceiver knows to be influencing another to whom he or she stands in a fiduciary or confidential relationship â€Å" An example of the preceding shall be addressed under section (a). This refers to an instance whereby either contracts, or real property value of a corporations assets are miss-stated. Such can be accomplished through the utilization of a qualified or recognized third party or in collusion whereby said third party conducting said valuation is unaware of the addition of material miss-statements that inflate the value or price under said instances. A contract, for example, could be altered as to the agreed upon terms, payment, and thus said inflated price affects the outcome of an audit whereby the firm’s value of income is thereby heightened. The same type of back office procedure could also relate to an appraisal of real property such as plant, real estate or equipment whereby either its price, terms of sale or existence has been altered. These types of misconduct are the sustentative underpinnings. The foregoing broad examples represent the activities which resulted in the United States affecting such companies as WorldCom and Global Crossing. The miss-statement of various financial reporting areas caused the valuations of these companies to be inflated thus increasing the stock price before subsequent investigations uncovered the miss-statement errors. The bankruptcy proceedings and drop in stock price affected millions of shareholders and caused significant financial loss. Bibliography Association of Chartered Accountants. 2002. Definition of Risk Based Auditing. http://www.accaglobal.com/technical/responses/archive/650602 Bell, , T., Mars, F., Solomon, I. Thomas, H. 1997. Auditing Organizations Through a Strategic Systems Lens: The KPMG Business Measurement Process. KPMG Peat Marwick LLP, Illinois, Carmichael, Douglas. 2003. Professionalism is Primary. Speech delivered before AICPA National Conference 12, December, 2003, Washington D.C. Cosserat, Graham. 2000. Modern Auditing. John Wiley Sons. ISBN: 0470863226 Irish Statute Book. 2003. Criminal Justice (Theft and Fraud Offenses) Act. www.irishstatutebook.ie McNamee, David, Selim, Georges. 1999. The next step in risk management – risk-based auditing. Internal Auditor, published by The Institute of Internal Auditors, Altamonte Springs, Florida, The United States

Chances of Winning the Lottery

Chances of Winning the Lottery Introduction Ive already won a hundred dollars in the state lottery, and hardly anyone wins that much twice. So, Im not likely to win that much again. This statement has been said by numerous people who has played the lottery and those who continues to play the lottery seeking a chance to become an instant winner for money that on just dreams about on a daily basis. To break it down, the chances of winning thee Lotto jackpot are roughly 1 in 3.5 million, or that the overall chances of winning any prize in the Lotto games are about 1 in 20. So why do people all over the world play the Lotto? When it comes to the Lotto it comes down to luck, it is nice when a person wins money playing the Lottery and the ore a person plays the better the odds for them, so technically there is a chance to win money twice buy playing the Lottery. In 2014 people in 44 states spent about 70 billion dollars playing the Lotto, so it is safe to say that someone within those 44 states hit some type of Lotto money twice no matter how small or large the amount was. In March 2014, The Palm Beach Post newspaper revealed that serial Florida jackpot winners, many of them store owners or operators, defied incredible odds to claim thousands of dollars in winnings. The most prolific winners cashed in tickets worth $600 or more every 11 days. [March 2017, Jeffrey Stinson]. Just from this statement alone we can pretty much say that there is a good chance to win some type of Lotto money twice especially if you are a serial Lotto player like the people in Florida. Four people who won two or more lotteries. Steven Ontell (right) of New Jersey; Melvyn Wilson, a four-time winner in Virginia; Connie Cottingham, who won twice in Indiana; and Delma Kinney, who won $1 million twice in Georgia. None of them won nearly as much as Joan Ginther, who won $5.4 million, $2 million, $3 million and $10 million in Texas. [ 2014, Peter Mucha Philly.com]. There are many stories about how many people have won the Lotto twice and more. It makes you wonder how is this happening when there are people how has played the Lotto all their life and has not won at all. If a person has won a hundred dollars in the state Lottery after reading about the people in this paper who has won big money twice, I think the odds are good for a person to win the state Lotto for a hundred dollars a second time. Lottery history is full of mind-boggling examples of winners winning again. Thats one reason the Texas Lottery never investigated Joan Ginther, who won $5.4 million in a 1993 Lotto Texas drawing and then hit it big in three scratch-off games, $2 million in Holiday Millionaire in 2006, $3 million in Millions Millions in 2008, and $10 million in $140,000,000 Extreme Payoff in 2010. Still, the $20.4 million she won tops not only cases involving seemingly normal players, it even beats examples involving crooks or master mathematicians. An MIT group, for example, mined the Massachusetts lottery for seven years, and reportedly won $3.5 million. [ 2014, Peter Mucha Philly.com]. This kind of make you wonder if a person can be this lucky, or is there so type of criminal activity that happen, and at the end of the day is the Lottery crooked. The evidence clearly proves that people can and will continue to win the Lotto multiple times throughout the United States. Questions will continue to rise are people just that lucky, is there Lotto scams through the States and why is playing the Lottery so addictive to so many people. No matter what there will always be a difference in opinion when it comes to this topic between the so, called experts. Conclusion The question at the end of the day will continue to be argued even though there seems to be overwhelming proof that a person can win the Lotto multiple times in ones life. There are some people in the world that could care less about the argument or debate but for the millions or even billions of people who plays the Lotto on a daily basis trying to become rich quick by either scratching or playing different numbers will continue to play. So, to the person who won a hundred dollars in the State Lottery, and hardly thinks anyone wins that much twice, and thinks he/she will not win that much again. Please read the stories of people who have broken all the odds win it comes to the Lotto. References www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2015/1/ www.lottonumbers.com/lotto-odds-calculator.asp www.philly.com//lottery/multiple_winners_in_lottery_history.html Some Lottery Retailers Beat the Odds and Cost States (January 27, 2015 By Jeffrey Stinson)

Cystic Fibrosis: An Overview Essay -- Diseases, Disorders

Introduction Cystic fibrosis is an inherited disease that ultimately leads to death. It affects every racial group worldwide, but its prevalence varies from country to country. In those with cystic fibrosis, the lungs and digestive system are primarily affected by the disease. With the new developments in treatment and management, the 50 percent survival rate from the 1970’s has greatly improved, allowing patients to continue to live their lives longer than ever expected in the past. The new developments in prevention of exacerbations, therapy drugs and methods to preserve lung function have done great things to help patients extend their lives. Education is another important aspect of treating cystic fibrosis. For example, more the patient knows about the disease and the benefits of the treatment, the more likely he, or she, is to comply with their recommended therapy. Though the treatment can be very costly and time consuming, it gives cystic fibrosis patients the opportunity to g o to school, have jobs and even have families. These are normal events that go with aging that many cystic fibrosis patients may never have been able to dream of experiencing. Prevalence Cystic fibrosis is a recessive genetic disease. It is seen mainly in the Caucasian population, with 1 in 3,000 Caucasians having cystic fibrosis, but does affect every racial group. According to the Cystic Fibrosis Foundation Patient Registry, as of 2008, there were 30,000 patients with cystic fibrosis in the United States. Keeping this in mind, there are approximately 1,000 patients newly diagnosed with cystic fibrosis each year. The Cystic Fibrosis Foundation also estimates that there are approximately 70,000 children and adults with cystic fibrosis wo... ...fibrosis. In (2011). A.D.A.M medical encyclopedia A.D.A.M., Inc. Retrieved from http://www.ncbi.nlm.nih.gov/pubmedhealth/PMH0001167/ Clarithromycin therapy for patients with cystic fibrosis: A randomized controlled trial. Pediatr Pulmonol, Galli, F., Battistoni, A., Gambari, R., Pompella, A., Bragonzi, A., Pilolli, F., Iuliano, L., Piroddi, M., Dechecchi, M. C., Cabrini, G.. Oxidative stress and antioxidant therapy in cystic fibrosis, Biochimica et Biophysica Acta (BBA) - Molecular Basis of Disease Dowman, J. K., Watson, D., Loganathan, S., Gunson, B.K., Hodson, J., Mirza, D.F., Clarke, J., Lloyd C., Honeybourne D., Whitehouse, J.L., Nash, E.F., Kelly, D., van Mourik, I., Newsome, P.N.. (2012). Long-term impact of liver transplantation on respiratory function and nutritional status in children and adults with cystic fibrosis. American Journal of Transplantation,

Wis :: essays research papers

. What I Know My first introduction to Islam was when I heard that a new movie would be coming out called Malcolm X. I heard it was supposed to be really good once the filming was finished. So I decided to read the book before I watched the movie so that it would be easier for me to understand it when I see it on the big screen. I borrowed the book from the library and I was really enjoying the book until I got half way through, to the point where the Nation of Islam teaches that white people are devils. I was so disgusted, I didn't finish the book. Finally, the movie was about to be released and I saw the previews on television, plus the reviews in the paper. It looked appealing, and I heard that Malcolm X later dropped out of the NOI and realized that white people are not devils. So I decided to read the book again, and I was very pleased that I finished it this time. However, I did not pursue more knowledge on the subject at this time. Then when I entered Gallaudet, I met a lot of people who were Muslim and I spent quite some time with them. I learned bits and pieces about Islam through socializing with them. I never really asked questions, maybe occasionally I would. I know a little bit about women in general and even less about women's roles. My knowledge about Islam is superficial, but I want to know more in depth; the soul of the Muslim Woman. I know that women must dress modestly and cover their hair. Only their face and hands can show. I also know that many men prefer or consider the main role of women is to stay home and take care of their husbands, children, and protect the home. That practice is stronger in Eastern societies than in America. I understand that many non-Muslims stereotypically think that the way Muslim women are treated is derogatory, because of the way they dress, the roles they play in their community, the limits that society bestows upon them, and that they have few rights. My main goal i s to see why most women choose to stay in Islam and what is really behind the Islamic stereotypes. II. What I Want to Find Out I chose to pick Women in Islam as my topic because I have many Muslim friends and I think they are very interesting.

Business and Starbucks

1. Why do you think Starbucks has been so concerned with social responsibility in its overall corporate strategy? Starbucks is not only concerned with the success of the company but with the satisfaction of their employees and customers. They realize and show they know without the customers they would not have the business. They ensure farmers are able to make profits by paying more for the coffee; they put the customer first and put them before their profits. When they have employees that are not satisfied, they will not give the company 100% of their ability. They value their employees so they reward them to keep their morale up and keep them happy so they keep the customers happy. 2. What are the most admirable and significant investments that Starbucks is making in its people, products, stores and suppliers? Starbucks offers benefits to employees if they work at least 20 hours per week. This helps single mothers if they cannot afford insurance. They make charitable donations to help farmers and the surrounding communities in effort to help make a name for them. They try to make it more customer-friendly by combining items on their menus so customers can take advantage of being able to get their breakfast and coffee at one convenient place. 3. What do you believe are the most significant ethical criticisms of Starbucks’ leadership and business strategy? Starbucks are everywhere. I have personal issues with big box companies driving out the mom and pop shops. They make it a hard competition for entrepreneurs to try to make it in this economy. I feel they should support the smaller businesses more but realize they will worry about themselves first. 4. Is quality of life in Albuquerque better or worse because of Starbucks? I feel coffee is a very sought after luxury that almost everyone enjoys. I have walked by some Starbucks and have seen people on their laptops studying, visiting with people, and have seen some business people having meetings. I think it could bring a better quality of life to Albuquerque if it has not already. I personally have paid the Starbucks price for coffee and do very much enjoy having that sweet energizing treat every once in a while. Although the economy now does not allow much room for luxury maybe they will rethink their prices in the future to better fit the decreasing economy to keep the customers coming in.

Elements of Music Essay

Review Questions: 1. The basic elements of music are pitch, rhythm, dynamics, melody, and form. 2. Pitch is the frequency of a sound; it relates to the highness or lowness of a tone that we hear. 3. Syncopation involves placing emphasis on normally un-emphasized beats or using a rest on a normally emphasized beat. The types of music that uses syncopation are ska, reggae, rap, jazz, and some forms of metal. 4. The three examples in forms of music are concerto, sonata, and symphony. A concerto is a musical piece in which one solo instrument (such as a piano or violin) is accompanied by an orchestra. A sonata is a musical composition for a solo instrument (often piano or other keyboard instruments). A symphony is a musical piece that has been scored for a full orchestra; it is often an extended composition. 5. Form in music is the framework that a composer uses to create a piece of music. It is the combination of other musical instruments, such as pitch, tempo, and dynamics. Critical Thinking Questions 1. I definitely agree with this assessment because music speaks to different cultures around the world, defining the term ‘’universal’’. Even if two people speak two different languages, such as French or Japanese, they would still relate to their own way of music throughout their language in their types of background. 2. Musical notation is important because it determines how you learn the notes of the music and how the piece is played. The benefits of writing down notes to make a musical piece are creating the melody sharing the music with others by communicating them through the piece, and possibly make more pieces somewhat similar to that. 3. The ways we use music in our society are through listening on the radio in our cars, or on our mp3 players. We use it through TV commercials, movies, in stores as background music, videogames, and mostly on the internet. We can also make music ourselves based off of playing instruments, recordings in studios, and making beats with any object or instrument. This is also how I mostly use music in my life, particularly through being in choirs, singing, and getting inspiration to do so by listening to different types of music on my mp3 player. 4. The experience I felt which changed my mood about the specific music that played is when in 2005 I went to my first concert in California with my mother and my aunt to go see Madonna perform. As we sat in the front row, it began by a huge crystal ball coming down on the stage and while it split in two, Madonna appeared and singed with all the backup dancers surrounding her. It was a strange scenery for me on how she appeared on how she appeared and basing her theme off of glittery, shiny glamorous things throughout singing from her most notable songs. Though I was confused at first especially since I was young and never experienced that before, it made me feel excited and happy listening to the rhythm and the melody of the music, which was mainly fast tempo.

America: Land Of Opportunity Essay

â€Å"We think of America as a land of opportunity†, and it was. Back between the 1600’s through 1774 America was a great place to start off fresh and move onto something new and exciting. Many people wanted to relocate to the America’s due to the great rumors, which it had lead on. Although there were many opportunities available in America, they were limited and were a struggle to succeed in for some. The new settlers of America came from many different backgrounds and had different reasons of interest to relocate. For some, like the pilgrims, America was an opportunity of freedom, freedom of religion, or freedom of speech due to political reasons. For others, America was a land of wealth, a place where many believed they could succeed in reaching a higher power. America is also considered a place of new resources, and new skills that many did not have but surely needed. â€Å"Economics is also important. England was overcrowded and many people suffered from l ack of economic opportunity (Module 2: The motives of the English).† Due to the new nutritious American crops, England’s population had doubled, leaving the people with the struggle to find food, clothing, and other goods. Although England became very overpopulated, it gave many of the English the idea and opportunity to migrate to larger â€Å"land-rich† islands, which were supposedly empty. (Norton, 37-38) The English also had the motivation to leave their homeland, because of the religious reformation that occurred. King Henry wanted to divorce his wife and remarry but the Pope denied his wishes and did not allow him to do so. King Henry than created a new church that would replace the Catholic Church hierarchy, where he eventually became the leader. By creating the new Church of England, King Henry was able to legalize his divorce. King Henry’s decisions and actions lead to many unhappy Pilgrims and Separatists, who eventually left England for religious freedom in the new world, America as we call it. The Pilgrims also known a s Puritans set off hoping to purify the church, while the Separatists were hoping to simply change the Church of England. As for the poor people living in England, it was a much rougher time getting to America, and their opportunities were very limited. In order to travel to America, the poor had the option to agree to five, six, or seven years as indentured servants to receive a pass to Jamestown where they could get 50 acres of land, which they could grow Tobacco and become a competitor of their employer. Even with the great opportunity of receiving 50 acres at the end of a couple years of hard work, they had to be able to survive on their own. The owners of these indentured servants were rough and mean, and basically did not care to cloth them or feed their servants. Although, some of the servants would not survive through the five to seven years of hard work to even receive their land, which they truly deserved. Many servants would write letters back to their families in England, asking to buy them out of their agreement or to at least send some food. In other words, America was an opportunity of great risk for the poor. (Module 2: Tobacco and the Success of Virginia) For many different groups and settlers, America was the greatest place to grow crops which where very much needed, and would help with trade, and most of all with wealth and power. John Rolfe, the husband of Disney’s legendary Pocahontas, hoped to find gold but instead made an amazing success of growing tobacco in Jamestown. Rolfe’s success eventually brought many more settlers who would bring in those indentured servants to build more wealth and opportunity, also for trade. For example, â€Å"In 1617, the colony exported 2300 pounds of tobacco to England. Seven years later, they exported 200,000 pounds. And by 1638, 3 million pounds (Module 2: Tobacco and the Success of Virginia)†. Even though it was a hard time for servants in Jamestown, it was a great opportunity of success for the first English settlers. As for South Carolinians, they did not care so much for the gold but were actually searching for a good profit-making crop. They began to realize South Carolina was a perfect location for growing rice due to the help of the slave labor, which had already existed before their settlement. â€Å"In the 1700s, rice was the most profitable product produced in the English founded colonies of North America. (Module 3: Restoration Colonies).† Charleston eventually became the most elegant city of North America, because the most wealthy rice planters lived there. Everyone heard of the sweet American Dream that consisted of great opportunities leaving many people with hope and desire. Several groups and individuals set off looking for this American Dream and many found what they were looking for, but maybe struggled on the way. For some this American Dream cost them their lives but for others it was a chance in life worth taking. Even today, many immigrants believe America to be a land of unthinkable opportunities to help fulfill their wishes and dreams for not only themselves, but their families as well. During 1600-1774 America was truly the land of great opportunity, even though some failed to succeed, it was most likely worth dying for. In my opinion, one is better off dying for their freedom, than doing nothing and always wondering and living with a life of regret.