Auditing of Educational Institutions

INTRODUCTION;2 DEFINITIONS3 Auditing3 Financial statements:4 Educational institutions4 FINANCIAL AUDITING:5 Objectives of auditing:5 Primary objects6 Subsidiary objects:6 General Principles Governing an Audit of Financial Statements6 Qualities of an auditor:7 Types of audit:7 Statutory audits:7 Private audits7 Internal audits:7 Required procedures:8 Auditors report:9 AUDITING OF EDUCATIONAL INSTITUTIONS9 INTRODUCTION:9 Background of auditing educational institutions:9 Reasons and purposes of auditing school accounts:10 Expectations of the schools’ accounts auditor:12 Types of auditing13 Internal auditing14 External auditing:15 Records and books of accounts for external auditing. 17 Audit report21 CONCLUSION22 Reference23 INTRODUCTION Since schools are public agencies, their raising and spending of money must be reviewed on a yearly and needs basis. This paper reviews auditing in educational institutions and specifically Kenyan Educational institutions. The paper starts by giving detailed definitions of key words which are essential in the discussion of auditing. However, a background to financial auditing is first discussed to give an insight on the same. Areas of general auditing covered include: need of auditing, objectives and general principles of auditing, qualities of an auditor, required procedures and the auditor’s report. Having discussed auditing in general, the paper goes further to discuss auditing in educational institutions and starts by giving a background to the same, reasons and purposes of auditing school accounts, expectations of the school accounts auditor, types of school auditing, records and books of accounts used for auditing and finally the audit report. DEFINITIONS Auditing The Auditing Practices Board (APB), (2002), defines audit of financial statements as an exercise whose objective is to enable auditors to express an opinion whether the financial statements give a true and fair (or equivalent) of the entity’s affairs at the periods and of its profit or loss or income and expenditure for the period then ended and have been properly prepared in accordance with the applicable reporting framework. for example relevant legislation and applicable accounting standards ) or where statutory or other specific requirements prescribe the term present fairly. Okumbe (1998), states that auditing deals with the investigation of the financial records of an educational organization in order to ascertain the objectivity and accuracy of the financial statements. Okumbe further suggest that auditing is an activity which appraises the accuracy and completeness of the accounting system applied by the educational organization. According to Milli champ. A (2006), auditing is an activity carried on by the auditors when he verifies accounting data determines the accuracy and the reliability of accounting statements and reports and then reports upon his efforts. Millichamp asserts that, it is an activity carried out by an independent person with the aim of reporting on the truth and fairness of financial statement. Wango (2007) defines auditing as the assessment of accounting records and procedures of a business or government unit by a trained accountant for the purpose of verifying the accuracy and ompleteness of records. Wango illustrates that auditors generally want to determine whether the correct procedures are followed and whether embezzlement or other illegal activity occurred. Nyongesa (2007) defines auditing as a systematic method of determining whether or not school funds and property have been used in a proper way. According to him, audits are proposals of school finances and property practices and records. Auditing therefor e is a detailed study of the control of books and accounts such as subsidiary records. The study determines legality, accuracy, accounting and application of how school funds for example, have been utilized. This paper will however adopt a definition given in a UNESCO report of 2007, thus, auditing refers to a process whereby all accounts of the school are examined and evaluated in detail by a competent auditor in order to determine and report on the financial standing of the school for the period under review. Financial statements: According to business dictionary. om:financial management refers to the planning, directing ,monitoring organizing and controlling of monetary resources of an organization Educational institutions Thesaurus defines educational institutions as organizations dedicated to education Financial Auditing: According to Millichamp (2006), the problem which has always existed when managers’ report to owners is: can the owners believe the financial report. This is because the report may contain errors, not disclose fraud, be inadvertently misle ading, be deliberately misleading, fail to disclose relevant information or fail to conform to regulations. Millichamp suggests that the solution to this problem of credibility in reports and accounts lies in appointing an independent person called an auditor to investigate the report and report on his findings. In general, published accounts are required to confirm to the accounting standards. Part of the auditors’ duties is to assess whether or not the financial statements he is auditing do comply in general and in detail with the accounting standards. Auditing is carried out by accountants in public practice. Accountancy is a profession and professions have certain characteristics including an ethical code and rules of conduct. Objectives of auditing: The auditor should be an independent person who is appointed to investigate the organization, its records and the financial statements prepared from them and thus form an opinion on the accuracy and correctness of financial statements. The primary objective of an audit is to enable the auditor to say that these accounts show a true and fair view or of course to say that they don’t. The main objects of an audit according to Millichamp (2006) can thus be categorized as below: Primary objects To produce a report by the auditor of his opinion of the truth and fairness of financial statements, so that any person reading and using the m can have belief in them. The auditor gives his opinion on those financial statements taken as a whole and thereby to produce reasonable assurance that the financial statements give a true and fair view (where relevant) and have been prepared in accordance with the relevant accounting or other requirements. Subsidiary objects: * To detect errors and fraud. * To prevent errors and fraud by deterrent and moral effect of the audit. To provide a spin-off effects General Principles Governing an Audit of Financial Statements The financial statements audited under international standards iv are the balance sheets, income statements and cash flow statements VI and the notes thereto. The first International Standard on Auditing, ISA 1 (Subject matter Number 200) vii, discusses the principles governing an audit of financial statements: a) ISA 200 (1) st ates that an auditor could comply with the Code of Ethics for Professional Accountants issued by IFAC. ) ISA 200 further states that the auditor should conduct an audit in accordance with International Standards on Auditing. c) The term â€Å"scope of an audit† refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. d) An audit in accordance with ISAs is designed to provide reasonable assurance. e) There are certain inherent limitations in an audit that affect the auditor’s ability to detect material misstatements. f) The audit of the financial statements does not relieve management of its responsibilities. Qualities of an auditor: Auditors being professionals are expected to uphold certain qualities. Some of these qualities according to Millichamp (2006) include: independence, competence, and integrity. Types of audit: Statutory audits: These are audits carried out because the law requires them Private audits These are conducted by independent auditors because the owners desire it and not because the law requires it. Internal audits: These are conducted by an employee of an organization or an outside contractor into any aspects of its affairs. It is an independent appraisal function established by the management of an organization for the review of the internal control system as a service to the organization. Required procedures: Before commencing any professional work, an accountant /auditor should agree in writing the precise scope and nature of work to be undertaken. This is done through the medium of an engagement letter. The letter serves the following purposes: * Defining clearly the extent of the auditor’s responsibilities. Minimizing misunderstanding between the auditor and the client. * Confirming in writing verbal arrangement. * Confirming acceptance by the audit of his engagement. * Informing and educating the client. On agreement the auditor observes the following procedures: * Background research * Preparation of the audit plan * Accounting system review substantive testing * Analytical review techniques * Analytical review of financial statements * Preparation and signing of report. Auditors report: At the end of his report when the auditor has examined the organization, its records and its financial statements, the auditor produces a report addressed to the owners in which he expresses his opinion of the truth and fairness and sometimes other aspects of the financial statements. The auditor in his report says that in his opinion, the financial statements show a true and fair view. The reader or user will know from his knowledge of audit whether or not to rely on the auditors’ opinion. If the auditor is known to be independent, honest and competent then his opinion will be relied AUDITING OF EDUCATIONAL INSTITUTIONS INTRODUCTION: Having looked at financial auditing, this section of the paper will now focus on auditing of educational institutions. A detailed background of auditing in educational institutions will be discussed, reasons and purpose, expectations of the school accounts auditor, types of auditing which can/are practiced, records and books of accounts used for audit purposes in schools and finally the schools’ audit report. Background of auditing educational institutions: According to Rajeev (2005), education has turned into a big business now. Apart from the government controlled schools, colleges, institutes and universities , the entry of private sector into these areas have provided not only new opportunities to the chartered accountants who are in service ,but have created an altogether new challenge to the chartered accountant who are in practice. Education institutions are very much different from other business organizations and the process of audit of institutions is also very different, from that of other business enterprises. Wango(2007),suggests that financial management is the process of planning and utilization of school funds in an efficient and effective manner and in accordance with regulations and procedures. Wango says that financial management is an indispensable part of school management. Prudent financial management is usually precondition of a good school since the way schools funds are managed largely determined the overall school performance. The school management and the head teacher are responsible for planning, controlling monitoring school finances. The head teacher is the accounting officer in the school. The head teacher and the accountants (school bursar) must be very vigil on school accounts. Given that Primary and Secondary schools are receiving a lot of money from the government, there is certainly going to be greater pressure to be open and transparent. School funds will be more closely monitored and stakeholders including parents will demand even more efficient use of school finances. Reasons and purposes of auditing school accounts: Okumbe (1998), points out that the purpose of auditing is not to uncover mismanagement or embezzlement of the funds. According to him the major objectives however include: i) To determine whether the financial statement made by an educational organization are accurate in both calculations of figures and in applications of the recommended accounting guidelines. i) To determine whether educational organization uses procedures which comply with legal provisions, policies, and procedures stipulated by the ministry of education or the relevant body. i) To identify any operational problems in the accounting procedures used by the educational organization so as to provide remedial recommendations for improvement. iii) To enable the auditor to form a opinion on the accounting of the financial statement prepared by the school for a given period. Nyongesa (2007) notes that the major purpose of auditing is to protect school property and funds as well as the administrators involved in handling s chool property and funds. He further goes ahead to state that, head teachers are solely responsible for the proper use of school property and money. They therefore need to be protected against any improper use of school money and property by themselves or any other personnel in the school. Formerly, the emphasis on school auditing was placed on the discovery of fraud and detection of errors (Knezevich, 1967). Those two functions are least emphasized in modern times because any auditing is viewed as a means of knowing how property are used in schools. According to Nyongesa, the main purpose of auditing in a school is to: * Protect any school official in charge of school property and funds. Show proper and improper use of property and funds. * Verify that all financial accounts have been accurately recorded. * Provide suggestions in improving the school financial system. * Review all the school operations within a fiscal period. According to a UNESCO report (2002), auditing school accounts is the final stage in the process of managing school funds. At the end of each financial or budget period, the school head has a statutory respo nsibility to prepare and present to school financial bodies an audited financial report. This should give a true and fare view of the financial position of the school. The report states that, in many countries, financial accountability is one of the major responsibilities of the school board of governors/directors and the school head. Government statutes usually include sections outlining the financial principles and practices which boards and heads must follow to achieve accountability for the funds they collect and receive to run their schools. The Ministry of Education also issues financial regulations from time to time whereby audited accounts of a given financial period must be submitted to facilitate financial decisions, for example a case of Kenya where there are grants and donations for the running of free education. Finally, auditing helps the head teachers to improve the schools accounting systems thus enhancing their skills in financial management and evaluates his or her performance. Expectations of the schools’ accounts auditor: Qualified auditors are the only ones authorized to examine and verify the books of accounts of any formal organization. They are skilled in the techniques of auditing and they are governed by international professional ethics. Because auditing of school accounts must be done with reasonable care and skill, the auditor must be professionally trained and qualified with an independent mental attitude about the school. He/she must have reputable and known personal qualities which would support his/her opinion about the schools’ financial statement. School boards of governors are corporate bodies and by state they are responsible for engaging auditors through the terms of a formal contract which is binding to both parties. The contract with the auditor must state clearly the tasks expected, the terms of payment and the date when the report must be completed and submitted to the board. The auditor should not have any vested interest in the school and the contract should be between him and the board but not with the school head. A school head teacher has a statutory responsibility to prepare and submit financial statements which give a true and fair view of the financial standing of the school. Types of auditing There are two types of audits operational in the Kenyan school system: internal audit and external audit. Both audits are used in institutions of higher learning, mostly the universities. The external audits are the only audit used in primary, secondary schools and the teacher training colleges. However, a report by UNESCO (2002), states that every educational organization must carry out the two types of auditing for accountability and credibility of their financial statements because they are public agencies. The inspectorate is charged with the responsibility of conducting the auditing process in schools and the teacher training colleges. An approved firm of accountants is charged with that auditing responsibility especially with the university accounts. As far as the inspectorate is concerned, books of accounts should be in the Provincial Director of Education (PDEs’) office by or before 31st January of the ensuing year for auditing. After being audited, these books should be submitted to the Permanent Secretary in the Ministry of Education (Nyongesa, 2007:133). The types of auditing are thus discussed below: Internal auditing According to Okumbe (1998), there should be an officer whose duty is to perform the tasks of internal auditing. This is because internal auditing enables an organization to appraise the effectiveness of its financial management techniques and control. However, Okumbe asserts that educational managers are expected to be conversant with auditing techniques within the organization so that he/she may help in detecting financial management flaws before it is too late to alleviate them. Nevertheless, some schools are small entities where internal auditing may not be necessary, especially where the accounts staff is competent. In any case, the school head is directly involved to authorizing and approving expenses and signing cheques and the finance committee of the board may inspect and carry out internal control of the funds. UNESCO report (2008), defines internal auditing as a management activity and a service intended to ensure regular and frequent checking on a schools’ financial transactions and records. According to the report, an internal auditor is normally an employee of the school e. g. a deputy head whose main role is to supervise the accounts staff to ensure efficiency in the day to day management of the school finances. Robert (1995), points out that the requirement of multiple signatories for the approval of purchase order constitutes an internal audit of purchasing. The accounting or book keeping department may also perform an audit on the general ledger prior to closing the financial statements at the end of each month. It has been noted that internal auditing is to ensure regular and frequent checking of the financial transactions of the school. A schedule for internal auditing should include and outline the objectives, procedures to be followed the frequency and the methods of communicating or reporting the information to management. An internal audit report should point out areas of weakness and strength in the accounts records and books and draw the attention of management to any irregularities in the transactions. Information from internal auditing must be reliable complete and available on call to enable the head and the board to make quick decisions where necessary. External auditing: Robert et al (1995), defines an external audit as an objective systematic review of resources and operation followed by a written or oral report of findings. According to Robert et al, there are three basic types of external audits namely: the financial compliance audits which address the fairness of presentation of basic financial management in conformity with Generally Accepted Accounting Principles (GAAP);secondly there is the Program compliance audit which is a review of a local agency (LEA) adherence to the educational and financial requirements of specific finding source and lastly the third type is a performance audit which addresses the economy and efficiency of LEAs. This examines the LEAs internal controls for weaknesses which would expose possible mismanagement or fraud. Okumbe (1998), states that external auditing is performed by agencies from outside the educational organization. The main aim being to ascertain that the organization has complied with the stipulated financial control mechanisms. According to a UNESCO report external auditing is an independent report on the financial performance of the school, in accordance with the terms of the contract agreed with the school. The focus of external auditing is on establishing the truth and fairness of the accounts. It gives added credibility to unaudited financial statements and records of the schools financial transactions and confirms their compliance to the statutes. In most secondary schools in Kenya, an external audit is carried out by the quality and standards officers who are specialized in accounting principles. According to Nyongesa (2007), there are four other audits which the school administrator; particularly the head teacher should understand and use. These are: a)Special audits-these are carried out in case of suspicion ,error, or fraud for example; when the head teacher suspects the school bursar of committing a fraud regarding school fees ,they inform the board of governors which then hires an external auditor to carry out special audit to establish the truth. b) Pre-audits –these occur before budgetary transactions commence and are used to guard against fraudulent use of school funds by head teachers . they protect schools official from the embarrassment of unwise spending of school money and wrongful use of school property. ) Continuous audits-occur throughout the year to improve educational program. These should be carried out to ensure that the funds are spent wisely and for the purpose for which they were budgeted for. d) Post audits –carried out immediately the fiscal year to allow for enough time for the budgeting next fiscal year. They help the head teacher to know how much they spent in the previous year and how much less or more they need for each school item (activity) during the coming fiscal year. Finally, the functions of internal auditing and external auditing may seem to overlap but it should be noted that the former is a management measure to ensure the daily efficiency in managing school funds, while the latter evaluates the adherence to the accepted principles, practices and statutory provisions of management in financial transactions. However, when an internal auditing is properly done, it will cut down on the cost of the external auditing (UNESCO report, 2002) Records and books of accounts for external auditing. After signing the contract, the school head must submit to the auditor all accounts; records and books to facilitate his/her work. All the relevant evidence must also be included to enable the auditor to draw conclusions on the state of school accounts. The head teacher should be ready to give oral evidence and to allow any inspection of assets which the auditor may consider necessary because auditors are in highly privileged position and have statutory rights to demand such information and explanations as they consider necessary for the purpose of auditing. Rajeev, 2005) A UNESCO report says that the auditor’s report is reached by a process of examining and evaluating all documents or evidence pertaining to the financial transactions of the school. In a school, books of accounts are usually written and kept by the bursar. A primary record in the school s financial statements is the general ledger. This consists of figures and records from various journals which give the daily records of financial transactions in the; a school cash book where the daily cash income and expenditure is recorded. A petty cash voucher may also be used along with the cash book. Almost all assets, liabilities, income and expenses clear through the cash account and the auditors will spend time carefully examining the cash book to establish the validity and reliability of other financial statements. Rajeev (2005), states that the following areas are also crucial in conducting the audit of any educational institution: 1) The constitution:- * Study the trust deed or any other similar document to ascertain the constitution of the educational institution. Make a note of provisions contained in the regulations which may affect accounts. 2) Minute’s books:- Peruse the minutes of the meeting of the governing body making a note of the resolutions affecting accounts. Ensure that the decisions taken have been duly complied with e. g. sanctioning of expenditures, operation of bank accounts, and rejection of any financial proposal. 3) Fees from students: – * Check the names entered in the students fee register for each month on term, with the respective clas s register, showing names of students on rolls and testing amount of fees charged. * See that the system of internal check ensures that demands against the students are properly raised. Verify fees received by comparing counterfoils of receipts given with entries in the cash book. * Ascertain whether fees paid in advance have been duly considered under the sanction of appropriate authority. * Verify admission fees with admission slips signed by the principal of the institution and confirming that the amount has been credited to a capital fund or separate account if decided so by the governing body * Ascertain whether hostel dues were recovered before students’ accounts were closed and their deposit of caution money refunded. Report any old arrears on account of fees, dormitory rent, etc to the governing body or management committee. 4) Other income:- * Verify any government or local body grant with the memo of grant. * Ascertain the reasons if any expenses have been disallowe d for purpose of -grant. * Vouch the income from endowments and legacies as well as interest and dividends from investment. * Verify the securities in respect of investments held. * Verify rental income from landed property with rent receipt and agreement expenditure. ) Expenditure :- * Ascertain the operation of internal control system over various heads of expenditure * Vouch various expenditure items, noting abnormal or heavy items, if any obtain suitable explanations for significant items of expenditure. 6) Taxation:- * Verify whether the institution enjoys tax exemptions under income tax act * Examine whether the conditions subject to which exemption has been granted have been followed. 7) General:- Verify the fixed assets and ensure the adequate depreciation is provided. * Verify the capital fund and other liabilities. * Note that the investments representing endowment funds for prizes are kept separate and any income in excess of prizes has been accumulated and invested along with the corpus * Confirm that caution money and other deposits paid by the students on admission have been shown as liability in the balance sheet and not transferred to revenue, unless they are not refundable. Ensure that separate statement of accounts have been prepared as regards scholarships ,game fund ,hostel fund ,library fund and P. E,etc. * Verify whether the form and manner of presentation of financial information conforms to relevant accounting standards if any and other applicable legal requirements. * Obtain appropriate representation and certificates from the competent person appointed by governing by or management committee in respect of various aspects covered during the course of audit. Audit report According to Allan (2006), at the end of his audit when he has examined the schools records and its financial statements, the auditor produces a report addressed to the board of governors and other stake holders of the school in which he expresses his opinion of the truth and fairness and sometimes other aspects of the financial statements. An audit report should be clear, constructive and concise. The auditor will point in writing to the authorities; * Any weaknesses /strength in the accounting system of the school. Deficiencies in the financial control system * Inadequacies in the financial policies and practices * Non-compliance with accounting standards and legislation The auditors’ opinion can be unqualified, qualified or adverse depending on the state of the books of accounts and any other evidence the auditor may have examined and evaluated. An unqualified opinion is positive and satisfactory and a qualified reservation about the state of the schools accounts. Conclusi on School funds are the property of the government and citizens. They are meant to be used for the purpose of providing better education for children. There is need for public funds to be protected from any kind of misuse such as fraud embezzlement or theft. In order to ensure that school funds are secure, the head teacher should advise the school committee members or the board of governors to carry out periodic audits. It is unwise to keep postponing audits in a school. Prolonged audits are likely to be very expensive. To protect the funds and ensure effective operation of the school, the head teachers should also protect school funds by providing efficient guidelines to teachers and other school officers dealing with school funds According to Robert (2002), when auditing process determines that money was managed legally, and appropriately, then the school should have the tools to use funds effectively, efficiently and productively. In essence, it is very important for a school head to ensure that there are enough funds for running the school. An appropriate budget identifying all school activities to be prepared and approved must be adopted and properly utilized. For proper accounting and recording, all purchases must be receipted and payments mad kept. References: Barasa, J. M. Nyongesa, (2007), Educational Organization and Management. The Jomo Kenyatta Foundation Enterprise Road, Industrial Area, Nairobi- Kenya Everret, Robert E. Lows, Raymond and Johnson, Donald R; (1995) Financial Management Accounting for School Administration. Reston, VA: Association of School Business Officials International. Gupta, R (2005), How to conduct audit of educational institutions. Issue of chartered accountant Practice Journal. 1st Issue. Hayes S. Rick et al(2002),Principles of auditing . An international perspective . Millichamp A. H. (2006) Auditing . 8th Edition. Thomson Learning, Holborn House, pg 50-51 Bedford Rowi London WCIR4LR. Okumbe, J. A (1998) Educational management. Theory and Practice. Nairobi University Press. Nairobi University, Kenya. Omondi, J. (nd) Management of Finance and Property in Secondary Schools. Handbook Manual for Bursars. Public School Budgeting, Accounting and Auditing, Answers. com. Retrieved on 15/10/2011,1. 22p. m. UNESCO Report (2002), Auditing of School Account Books. Resource Materials for School Heads in Africa. Module Five Unit Six. Wango G. (2007) School Administration and Management. Quality Assurance and Standards in Schools. JKF. Nairobi, Kenya.

Solution of Case YSL Marketing Research

YSL Marketing Research is a small firm conducts focus group meetings and mail opinion surveys. The YSL’s partner Connie Bachmann has been asked to conduct a survey for Surenex that has the potential to be a valued long-run client. And the firm willing to pay YSL’s normally billing rates.2.0 Answer the question (a)The full cost of the Surenex engagement including indirect costs and direct costs. Direct costs consist of travel cost and cost of conducting surveys. In the case, direct cost means direct charge is about $3,000. The professional compensation charges include partner $4,800 and professional staff $4,000. Each of engagement receives an allocation of overhead based on professional compensation charges. The data of estimated total professional compensation and overhead respectively are $1,600,000 and $496,000.　 According to OAR= total estimated OH cost/ total estimated professional compensation charges.Overhead calculationEstimated overhead $496,000 Estimate d professional compensation $1,600,000 Overhead rate 0.31 Job cost summary of Surenex engagement $ $ Direct charges 3,000 Professional compensation charges Partner salary(40 hoursÃâ€"$120) 4,800 Staff salary(100 hoursÃâ€"$40) 4,000 8,800 Overhead(0.31Ãâ€"$8,800) 2,728 Full cost 14,528Based on above calculate OAR is about 0.31. The full cost includes profession charges, direct charges and overhead cost. The expected full cost of the Surenex engagement is about $14,528 ($3,000+$8,800+$2,728).3.0 Answer the question (b)Every research company wants to conduct research at higher prices than the cost of research. The company profit equals to the sales revenue minus the  costs. YSL marketing research is a small firm that bidding on a job and is considering various costs. The question requires calculate the lowest prices that Connie can bill on this engagement without hurting company profit means that what is the lowest charge of YSL.From the question (a) the full cost $14,528 is not t he lowest amount that Connie pay and also is not the variable cost of the job. There are three types of costs. The mixed cost is a cost that carries both the elements of the fixed and variable costs such as utilities. Fixed costs usually include rent and lease payments. Variable costs change in relation to a company’s activities.YSL marketing research is a service company not a manufacture company. From the case it is not clearly told which costs are fixed and which costs are variable. So we assume the variable costs are employees’ salaries, direct charges and administrative expense. According to Sales – VC – FC = Profit and calculate the company profit.Based on the fact, we must consider opportunity cost. Opportunity cost means that in order to get some things have to give up the greatest value of some other things. When YSL face Surenex engagement and other jobs, then YSL make decision to undertake one job among these, the highest value of the abandoned option is the opportunity cost of this decision.In this case, on most jobs, YSL’s fee is 1.5 times professional compensation. In addition, the company is reimbursed for all out-of-pocket costs ($3,000). If company undertakes the Surenex job, it will miss out on billing $13,200(1.5 x $8,800) some other job and will have to turn down another potential client.If YSL reject Surenex it can charged 1.5times professional compensation plus out-of-pocket costs of other jobs. In order to avoid hurting profit, the company must cover out of pocket costs ($3,000). Thus, the lowest amount that Connie can bill is $16200 ($13,200+$3,000). The lowest amount that Connie can bill calculationDirect charge 3,000 Partner salary 4,800 Staff salary 4,000 1.5 times professional compensation 8,800 (1.5 x 8,800) 13,200 Total 16,2004.0 Answer the question (c)This question requires we find out some aspects that we did not consider in previous analysis. Surenex is a new high-tech company that may end up being a large hot company with premium billing opportunities in three to five years. To build cooperation relationship with Surenex is good for YSL long-term development, but also the company need to take a certain risks.From the case, we know on the most jobs, the normal rate is 1.5 times of YSL’s fee. But Connie wants to quote a low fee since Surenex has cash-flow problems. In other words, the company may give a discount for example 1.4 times fee or lower charge for Surenex. There are two aspects to analysis.In short-term, YSL may loss profit to undertake this engagement and give up bid 1.5 times compensation on other jobs. And YSL need reject other potential clients that may reduce the goodwill of the company. YSL is in high demand; it may miss some good opportunities.But YSL may be better off in the long-run, even it setting a relatively low price on the current job. If this engagement success, YSL can get a long-term and fixed income from establish cooperation relationsh ip with Surenex. According to the forecast, Surenex may become a big hot company, there are many advantages for the development of YSL, such as improve company visibility. Therefore, even a price that does not cover salaries and direct charges could be warranted if the prospect for future profit, from working for Surenex, is very high.With a low price to receive the task also has a certain risk such as contract problems. Research agencies often take into consideration a customer’s financial capacity when they are establishing a price. In the future, when Surenex become a large hot company but YSL not allowed to increases the price because they are already sign the contract the price is fixed. At that time some problems will arise and indeed break the contract.On the other hand, YSL undertake this engagement with a low price may have effect on the service quality. In order to ensure the benefit of the company and base on the establish price, the company may reduce expense or c osts necessary. So the service quality of the company may decrease to a certain extent.

Challenges for reworking corrections Essay Example | Topics and Well Written Essays - 1750 words

Challenges for reworking corrections - Essay Example This paper shall discuss the solution of reinvigorating a new correctional leadership. Various materials from different authors and discussions shall be used in this paper in order to support this student’s chosen solution. Clear, Cole, and Reisig (2009) discuss that a strong leadership is needed in order to solve our problems in our corrections system. They cite the case of Martin Horn who runs the New York City Rikers system. Horn’s strong leadership was able to prove that it is important for a corrections manager to act fairly and reasonably; maintain a drug-free prison system; and make transactions transparent in order to ensure the public’s confidence in it (Clear, Cole, & Reisig, 2009). The authors also point out that with strong leaders, solutions can easily and effectively be implemented through a strong and determined vision, the leader’s ability to put the right people into the right kind of work, and the leader’s strong ability to motivate people into doing their best (Clear, Cole, and Reisig, 2009). These leaders can be seen in almost every corner of the globe; and the challenge is to attract these people and entice them into joining the corrections system. In a paper submitted by Dobel (2006), and published by the US Department of Corrections, he points out the importance of a strong leader who is ethical and mindful of his values. The author sets forth that since a leader holds a position of authority, most especially in an important area such as corrections, he is bound into a complicated system of obligations and responsibilities. A leader has to answer and be responsible for and to his colleagues, superiors, peers, offenders, and other clients (victims, the family members of the victims, and the offenders themselves) (Dobel, 2006). If the leader and the different corrections staff fail, then the corrections system itself can suffer the consequences.

Pick an ethnicity that lives on Long Island and discribe how the have Essay

Pick an ethnicity that lives on Long Island and discribe how the have adapted to life on long island - Essay Example In Long Island, the presence of the Chinese people in the area can hardly remain unnoticed and their impact to the ever-changing culture of the island can never be understated. Historical Background Based on government data, the first Chinese settlers of the United States arrived in 1820. During the California Gold Rush of 1848, a significant number of Chinese workers increased to over a hundred in the hope of finding their fortune in a foreign land. Years passed, more Chinese were transported to the country to do menial labor in the household, in the industries and in large projects such as the Central Pacific Railroad (1863). Practically, the early Chinese immigrants only sought for better economic opportunities in the New World; however, they were confronted with harsh discrimination and brutal treatment that they endured for decades (Zhao â€Å"Remaking† 39). The culmination of all the racism that the Chinese suffered occurred in 1882 when the Chinese Exclusion Act took ef fect. Until 1943, Chinese people were banned from immigrating to the ‘land of milk and honey.’ In the 70’s and 80’s, which is considered as the Second Wave of the Chinese immigration to the United States, citizens from Hong Kong, Taiwan and mainland China traversed the Pacific in search for a better life. Through the years, issues on illegal immigration and the threat of deportation were faced by the Chinese in the US. In 1992, the Chinese Student Protection Act, sponsored by Representative Nancy Pelosi (D-CA) was enacted to grant permanent residency status to all Chinese nationals who came to the US on or before April 1990 (Zhou 55-61). Vis-a-vis with California, New York has been the haven of the Chinese in this western soil where they continually grew in number and gradually established their communities. In fact, the New York Metropolitan Area has recently been hailed as the district outside Asia where the largest concentrations of Chinese populations reside. In 2008, there were approximately 659, 596 Chinese in the metropolis (Zhao â€Å"†The New Chinese† 41). Long Island’s Chinatown The Chinese Diaspora has stretched in the entire globe and reached almost all corners of it. In Long Island, such phenomenon can be affirmed through the myriad testaments that can be seen not only in the streets but also on how people live. True to it, its diverse cultural environment has incorporated the Chinese Way, which can be perfectly gleaned from its ethnic enclave called Chinatowns. As vibrant as the one in Lower Manhattan and would be comparable to the one in San Francisco and Vancouver, the Chinatown in Flushing, Queens is the new home for Chinese businesspersons and workers. Until the 70’s, Flushing was mostly dominated by Italian and Greek nationals who left the place due to an economic downturn. As large groups of people departed from the area and the housing prices dropped, the Chinese immigrants, and the oth er East Asians, started to settle and prevailed in the area since the early 80’s until today (Tsui 53). The busy Chinatown in Flushing is a fusion of the East and the West. There are American stores as well as Chinese stores, restaurants and supermarkets. In fact, one hotel in the area prides itself of its ‘distinctly Asian flair.’ Korean, Japanese and Vietnamese business enterprises can also be seen in the area. Another Chinatown can be located in the Sunset Park at Brooklyn. Purported to be one

Dynamic Host Configuration Protocol Term Paper Example | Topics and Well Written Essays - 2000 words

Dynamic Host Configuration Protocol - Term Paper Example Advantages/ Benefits of DHCP 1. minimized IP Address configuration errors as is attributed with the manual IP address configurations to computers 2. Network administration tasks are reduced since the TCP/IP configurations are now centralized and automated, it’s easy to handle efficiently ip addresses for client machines whose IP addresses change frequently i.e. devise on wireless network. 3. There is no address duplication since there’s automatic assignment of IP addresses. Significance of DHCP All devices on a TCP/IP-based network are required to have unique IP addresses to help the computers access the network and share resources. Without using a DHCP, it means that IP addresses must be reconfigured anytime a computer is added or moved to a different subnet and similarly the IP addresses be reclaimed when a computer from the network. DHCP on the other hand comes in handy by automating the entire process as well as central management of the same. The DHCP protocol is c ontained in the DHCP server which holds a pool of IP addresses and leases the given IP addresses to client machines which join the network. It uses the concept of ‘lease’ or time length that a particular IP address remains valid. The DHCP is an extension of BOOTp protocol which is an earlier network IP management protocol. Implemeting a DHCP eliminates some of configuration problems associated with manually configured TCP/IP. Some of the parameters that are passed to a DHCP client include: The clients IP address A subnet mask Default gateway Domain Name Servers Network servers Time synchronization information. Manual TCP/IP addressing Configuration The limitations of configuring TCP/IP manually mean that: 1. It’s easy for users to pick a random IP address instead of getting a valid IP address. These incorrect IP addresses lead to network problems which become difficult to trace 2. Manually typing of IP addresses, subnet masks or default gateways leads to communic ation problems if the credentials are wrong. 3. There are administrative overheads on internetworks when computers are frequently changed between subnets. How DHCP works DHCP server offers an automated method for IP address distribution and updating on a given network. The server offers this information to the particular client through a series of message exchanges called DHCP conversations or DHCP transactions. For communication on different subnets, a DHCP relay agent is preferred to aid the conversation. DHCP Architecture A DHCP architecture consists of DHCP servers, DHCP clients and DHCP relay agents. The DHCP client is a network-enabled device that enables the communication with the DHCP server for the purpose of getting a dynamically leased IP address. DHCP is supported in the following operating systems: Windows NT version 4, Windows 2000, Windows XP, Windows server 2003, windows 98, windows ME. The DHCP Server is in charge of maintaining the scope, reservations as well as op tions as set by the given administrator. Configuring a DHCP client Normally the DHCP client TCP/IP software is never configured with a static IP address but instead configured to get/obtain the IP address dynamically from the DHCP server. The leasing process of TCP/IP configuration involves the following four steps: DHCPDISCOVER-the DHCP client will broadcast a DHCP discover message that contains its specific MAC address as well as the computer name in attempt to request for an IP address from

Toyota Strategic Analysis and Strategy Formulation Research Paper

Toyota Strategic Analysis and Strategy Formulation - Research Paper Example Strategic Management: Toyota Strategic Analysis and Strategy Formulation First, the company’s global vision is to â€Å"lead the way to the future of mobility, enriching lives around the world with the safest and most responsible way of moving people† (Toyota-global.com 2011). Further, this vision is based on the commitment to quality, high innovativeness and respect for the earth. From the company’s vision, it is clear that Toyota seeks to be the industry leader way into the future. The company’s mission statement is â€Å"To sustain profitable growth by providing the best possible customer experience and dealer support†. The mission and vision statements reveal that the company’s current and future are pegged on sustainability, quality and customer satisfaction. The company’s range of guiding principles involve honouring the every nations law to be a true global corporate citizen, respecting customs and cultures around the globe, production of cleans and safe products, outstanding products through technology, fostering individual creativity and teamwork through an appropriately enabling corporate culture, harmonious growth with the global community and healthy cooperation with stakeholders. From these objectives, it can be discerned that Toyota seeks to remain within the law at all times, provide quality and safe products, respecting the environment and the community while balancing this with stakeholder interests. These principles also indicate the time-tested ethical inclination of Toyota; sustainable development and respect for environment and harmony in the company’s work environment. Internally, the company not only seeks to comply with all labor and employment laws and regulations but goes a step further and establishes a culture for its employees based on mutual trust and mutual responsibility (Toyota Motor Corporation 2006, p. 8). The company’s values are integral in attainment of its objectives as it seeks to fulfill its mission and drive towards the established vision. Internal Analysis of Toyota The review of Toyota’s internal resources will follow the format of first establishing the strengths of the company and then the weaknesses. This will then be followed by an analysis of Toyota’s product development and a value chain analysis of Toyota’s operations. Strength: Organisational- The â€Å"Toyota Way† Toyota has successfully implemented their widely recognized â€Å"Toyota Way† strategy in all its global business operations. This strategy is based on operational excellence through a 4-P model; philosophy, process, people and problem solving. Philosophy is anchored on long-term thinking; process on waste elimination; people on respect, growth and chall enge; and problem solving through the concept of continuous improvement. The resultant effect of this strategy is organizational performance excellence due to sustenance of high quality that not only attracts customers but also makes them loyal (Liker 2004, pp. 1-2). The â€Å"Toyota way† is a clear strategic strength since it is tailor-made for the company as evidenced by the fact that most of the other operational excellence strategies pursued by organizations around the world were developed from it, including the popular â€Å"

Buffalo Wings Essay Example | Topics and Well Written Essays - 250 words

Buffalo Wings - Essay Example Buffalo wings are â€Å"chicken wings that have been deep fat fried and coated with a signature spicy hot sauce, served with bleu cheese dressing and celery sticks† (The History of Buffalo Wings, par. 1). Although it had nothing to do with buffalos, this American food got its name from the place where it originated, Buffalo, New York. It was first served in 1964 at Anchor Bar, a restaurant owned by Frank and Teressa Bellissimo (Suddath, par. 3). So, what makes Buffalo wings very popular not only in the United States but also all over the world? What makes this recipe a unique American tradition? Buffalo wings are chicken wings â€Å"deep fried without any coating or breading, after which they are slathered in that zesty bright orange sauce which is a combination of melted butter, hot sauce and red pepper† (Suddath, par. 4). The plump wings are cooked just right to make it crispy, even if it is not breaded. It is very juicy yet not too saucy. The sweet and salty taste of the wings is perfectly combined with the hot and spicy blends in the sauce. Its peppery taste does not over power the other flavors. It simply adds to the zestiness of the wings. This dish is truly mouth-watering and sumptuous. This delicious dish does not only boasts of its splendid taste. While the wings are being cooked, one cannot resist the aroma that it evokes. It has a very savory scent brought about by the mixture of the various spices and flavors infused in the wings.

Blues Culture Essay Example | Topics and Well Written Essays - 2000 words

Blues Culture - Essay Example They took the form of second lines, pleasure, social clubs and even music. Its roots were in different manifestations of African American slave melodies, for example, field hollers, work tunes, spirituals, and nation string numbers. Blues music that caught the torment, anguish and any expectations of 300 years of bondage and inhabitant cultivating, soul was regularly played by travelling solo musical artists on acoustic guitar, piano, or harmonica at weekend gatherings, picnics, and juke joints. Their audience was essentially comprised of farming workers, who moved to the propulsive rhythms, groans, and slide guitar. As the African American group that made soul started moving far from the South to escape its hardscrabble presence and Jim Crow laws, blues music advanced to reflect new circumstances. After a great many African-American ranch specialists had moved north to urban areas like Chicago and Detroit amid both World Wars, numerous started to view customary blues as an undesirable indication of their humble days drudging in the fields; they needed to hear music that mirrored their new urban surroundings. Accordingly, transplanted soul specialists, for example, Muddy Waters, who had lived and chipped away at a Mississippi manor before riding the rails to Chicago in 1943, swapped acoustic guitars for electric ones and rounded out their sound with drums, harmonica, and remain up bass (Woods). This offered ascent to an energized soul music with a blending beat that drove individuals onto the dance floor and directed the route toward musicality and soul and shake and roll. Malcolm x was a black child whose father was killed by the white people and as a result, he developed mistrust for the white community. As a result, he started engaging in crime and was soon imprisoned. However, he found Islam in the prison and found out that he had

THE MASS MEDIA Essay Example | Topics and Well Written Essays - 1000 words

THE MASS MEDIA - Essay Example Creative enterprises, those engaged in the commercial exploitation of intellectual property-based goods and services imbued with symbolic meaning (i.e., books, film, music), contribute significantly to the economic, social and cultural development of nations. These enterprises form complex networks in content-driven sectors, which in turn make up the creative industries. Their unique characteristics (i.e., original symbolic products) drive and sustain diverse cultural and customary traditions, and enhance social values. At the same time, they generate wealth, increase employment opportunities, and promote trade. Yet, their true value and potential are often underestimated and insufficiently analyzed. Graphic design is a specific area of the creative industries. Graphic design can be defined as, "the art or profession of visual communication that combines images, words, and ideas to convey information to an audience. A graphic designer is responsible for arranging and using elements on different types of media (such as a poster, a package or a website), most likely with the use of a graphics software program such as Adobe Illustrator, Photoshop or InDesign. These elements include photos, illustrations, type, shapes, color, and texture" (Miller, 2008, pg. 1). Examples of graphic design can be found all around the world. They are most often seen in the form of advertisements, billboards, books, brochures, business cards, greeting cards, logos, magazines, newspapers, packaging, posters, signs, websites, and much more (Miller, 2008). Trends and technological advancements in the creative industries, specifically the field of graphic design, have brought along both advantages and disadvantages. One of the biggest advantages to technological advancements in the field is the fact that graphical art can now be displayed on the Internet. This provides a means for it to be viewed-and purchased-all throughout the world. Artists can create online portfolios that can be seen by anyone with Internet access. Images can also be sent in a split second. Gone are the days when graphical art must be printed out and physically distributed in order to be seen. Trends and technological advances in the field also have their disadvantages. One of the biggest disadvantages is that, due to the fact that virtually anyone can view images that are placed on the Internet, there is the potential for those individuals to steal the work of an artist and claim it as their own or use it illegally. Furthermore, that scenario is really easy for a person to do. Anyone with basic computer skills can copy or download an image that has not had protection against such acts put into place by the creator or his or her representative. Thankfully, there are ways that individuals can protect their graphical art designs. People in the United States are protected by intellectual property rights. According to DT & G: People are often confused about Patents, Trademarks and Copyrights. This confusion may result in a failure to consider the importance of these tools in business development. Yet, these intellectual property rights become more and more important as businesses move into high technology areas. Intellectual proper

Role of Teacher Essay Example for Free

Role of Teacher Essay Introduction Quality of education is a relative and dynamic term varying from contexts to contexts and time to time. In a changing world driven by technological advancements, quality defined yesterday may not be valid today or tomorrow. Therefore, it is essential to discuss the concept and define and redefine quality of education with the passage of time. Quality of education is desirable even in countries where all the children are enrolled in schools for basic education because education has to allow all students to enhance their potentials in cognitive, psychomotor and affective domains. Most of the policy makers overlook qualitative aspects of education instead they focus on quantitative aspects of it. Links between qualitative aspects of education and society are strong and so is important teacher’s role in bridging the two in a way that students can play effective role in society. 2. Quality education includes but not limited to: healthy learners; healthy environment; healthy content; healthy process; and healthy outcome. Since access to education has been a major problem in SAARC Region, quality of education provided is also emerging as a major challenge. High dropout rates in most of the member states also neutralise the effect of growing enrolment in primary education. Several policy initiatives have been taken in this regard but in the absence of well developed school-based process there is a considerable distance to go before achieving quality education for all. Additionally, different segments of societies undergo different educational experiences causing social stratification which is an unhealthy sign for the communities in the region. 3. Improving quality of education has always been emphasized alongside education for all at national, regional and international forums such as the World. Education Forum in Dakar held in 2000. Similarly various articles of the Convention of the Right of the Child highlight the right of everyone not only to get education but education of high quality. All the declarations by the international communities and goals set by United Nations regarding education also emphasize quality of education provided to the masses which can only be achieved through effective teaching and learning process, regularity and punctuality of students and their long stay in schools. 2 4. Teachers play crucial role in imparting quality of education. They are the role models and have greater impacts on the personality development of students. Education is a unique activity and the relationship between teachers and students can not be undermined for achieving quality of education. All that needed is to bring about educational reforms to allow well educated teachers to improve and develop their work in the classroom. 5. Teacher quality mostly determines quality of education in an educational setting. Some of the teacher quality dimensions include: 1) Command on the subject matter; 2) Pedagogical skills; 3) Reflective attitude and critical thinking ability; 4) Professional commitment and dedication; 5) Administrative skills; 6) Effective communication skills; 7) Greater flexibility; and 8) Respect for pluralism and diversity. The purpose is not to confuse teachers with so many roles and responsibilities but to make them aware of the prerequisites which they need to effectively accomplish this moral activity. 6. Knowledge of what has been in the field of quality education worldwide and regionally will provide a useful background for policy makers, midlevel functionaries and ultimately the teachers to improve the educational standards in the region. Providing only access to educational facility without quality will not suffice the need to get productive citizens and capable human capital. Quality has to be an integral part of the whole educational process. The workshop titled â€Å"Improving the Quality of  Education: Role of Teachers in Achieving Quality in Education in South Asia†, being organized in Bangladesh by the SAARC Human Resource Development Centre (SHRDC) Islamabad, will give an opportunity to the participants to share their experiences and knowledge with the experts of the field to improve their understanding of teacher’s role in achieving quality of education. The workshop will assess the best practices in the achievement of quality education within the region and globally that will have implications for future educational initiatives in South Asia. Objectives of the Workshop 7. The main objective of the workshop is to explore the current situation of quality of education with respect to teacher’s role and develop strategies to improve quality of education in future. More specifically participants will: i. ii. iii. Discuss country specific information and statistics during country report presentations; Discus the best practices on providing quality of education regionally and worldwide; identify the areas where teachers can play effective roles in promoting quality education in the region; SAARC Human Resource Development Centre, Islamabad Pakistan 3 iv. v. vi. Analyze the effectiveness of teacher education programmes in the region; Evaluate the progress made by member states in achieving quality of education; and Suggest modalities for teachers, policymakers and other stakeholders to achieve quality of education in SAARC Member States. In this regard the workshop specifically seeks to answer the following questions in a SAARC countries’ educational scenario: †¢ †¢ †¢ †¢ †¢ What are the policies in place to improve quality of education and what type of policies would be required to respond to the combined challenge of expanded access and quality improvement of education? What new skills are demanded of teachers to better perform their duties towards improving quality of education? What roles school administrators can play in preparing teachers to cope with the challenge of quality of education? How can the training of teachers be improved? Why is the teaching profession not attracting the best candidates and what could be done in this regard? Approach 8. The workshop will be interactive and participatory in discussing concepts and sharing of ideas. Experts from SAARC Member States will make presentations on various aspects while discussion will take the agenda forward. The environment thus created will be participant friendly in all respects. There will be a number of facilitators explaining themes, highlighting the connections, theories and practices related to quality of education and role of teachers in it. Groups may prepare their reports and present their findings before the participants. The SHRDC will prepare the workshop report later on. Methodology 9. To achieve the workshop objectives, a number of methodologies will be used including lectures and demonstrations, peer work and group work. Resource Persons will arrange activities according to the nature and requirement of their respective themes to make the topics comprehensive and interesting for the participants. After each presentation, there will be a question-and-answer session in which participants will ask questions and/or give their inputs in relation to the topic under discussion. Emphasis will also be given to the group work in which participants are expected to come up with SAARC specific suggestions and recommendations about teacher’s role in achieving quality of education in the region. SAARC Human Resource Development Centre, Islamabad Pakistan 4 Expected Outcome of the workshop 10. It is expected that participants will develop replicable template models of teacher training and suggest modalities for achieving quality of education in the SAARC member states. Suggesting such models of teacher preparation for achieving quality of education would be the most desirable outcome. As a group of professionals they are expected to come up with particular suggestions and recommendations on the theme. Participants 11. About 28 participants (3 participants each from Afghanistan, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka and 7 from Bangladesh) are expected to attend the workshop. Participants’ profiles include the following: a) Mid-level policymakers/functionaries, trainers/professionals, teachers from government, semi-government organizations and NGOs working in the field of Education specially those who are working at the grass root levels; b) Researchers and scholars; and  c) Civil society, NGOs, Donor and Private Sector Representatives. Logistic Support: 12. Free boarding and lodging will be provided to the participants/Resource Persons. Moreover, pick drop service will also be provided. Date and Duration 13. The workshop is of three days duration w. e. f. December 26-28, 2011. Venue of the Workshop 14. Institute of Educational Development, BRAC University, RD. 2, House 113/A, Niketon, Gulshan 1, Dhaka, Bangladesh. Contact Persons Mr. Rehmat Wali Khan (Focal Person), Education Officer SHRDC, Islamabad Ph: +92-51-9255387, Cell: +92-344-2312524 E-mail: [emailprotected] com SAARC Human Resource Development Centre, Islamabad Pakistan 5 Dr. Erum Mariam (Focal Point in Bangladesh), Director, Institute of Educational Development, BRAC University, RD. 2, House 113/A, Niketon, Gulshan 1, Dhaka Ph: 880 2 9881265 Ext. 2212 Email: erum. [emailprotected] net Dr. Riffat Aysha Anis, Director SHRDC, Islamabad Ph: +92-51-9255159, Fax: +92-51-9255160 SAARC Human Resource Development Centre, Islamabad Pakistan.

Naturalistic Movement Within Theatre Theatre Essay

Naturalistic Movement Within Theatre Theatre Essay After reading and researching into Raymond Williams quotation, this essay will produce the main outlines of the naturalistic movement within Theatre and how important it is in modern day society. The main outlines discussed in this essay are the social and technological change after the Restoration period, what is the content of naturalistic plays, the audiences response to naturalism and its future development and dominance within society today. At the end of the nineteenth centaury, naturalism became a revolt against previous conventions of theatre, and it strived to destroy everything the world thought was true; naturalism was the revolution of man. However, prior to this was both the Renaissance and Restoration periods; these both had a considerable impact on theatre. This essay will argue that without these generations of theatre, Naturalism could not of developed. The Renaissance period held Elizabethan Theatre, which composed of the most famous playwright even today, William Shakespeare however considered to being Shakespeares superior was Christopher Marlowe who was another successful playwright within the sixteenth centaury. The early plays of this period were performed almost anywhere, mainly courtyards and Inns. During the end of the sixteenth century, performances eventually advanced into being presented in established Theatres, as we know them today; the most famous of these early buildings being the Globe: This entailed daytime performances without lights or a stage curtain and very few, if any, props, thought the actors were dressed in rich costumes. There were no scene changes in the modern sense and the action moved fluidly from one scene to the next without an apparent break. (The Routledge history of literature in English: Britain and Ireland, 2001, p67) This contrasts competently to the major outlines of the naturalism movement, without the technological change of lighting through the nineteenth century naturalistic theatre would not have been possible to convey on stage. Before gas lighting and the limelight, the only light used with indoor theatres was candlelight, however many performances were presented outdoors in the daylight. Using only candlelight indoors would make it impossible to portray naturalism on stage. Another clear difference to where theatrical naturalism progressed from Renaissance theatre is through scenery and props. The Elizabethans used as little props as possible and relied on backdrops to convey a sense of place, however naturalistic theatre moved from backdrops to three-dimensional scenery and highlighted props as being highly important to make the space look real and lived in: August Strindberg, in his preface to Miss Julie, complained of canvas walls that shook when doors were slammed, and painted pots and pans on the walls instead of real ones. (The Cambridge guide to Theatre, 1995, p1096) Thus suggesting that when the curtains opened to these detailed naturalistic sets Strindberg wanted a reaction to occur from the middle class audience as it reflects their homes; the use of canvas within naturalistic performances wouldnt have given the audience anything to relate to. Another major contribution to the movement of Naturalism is the role of women. During the Renaissance period, it was unheard of for a woman to perform professionally on stage alongside men; young adolescent men would perform womens roles. Conversely, during the late seventeenth century, the beginning of the Restoration Period, Women began to act professionally in Theatres; without women performing on stage, naturalism could not have taken place. Another contrast before naturalism, is the restorations Pantomimes and Melodramas, these two genres are both established by stereotypical characters with exaggerated emotions. Pantomimes were hugely associated with cross-dressing and stock characters, singing songs and breaking down the fourth wall by talking to the audience. Melodramas were publicly taken more seriously although they to included stock characters and songs; naturalism advances away from these exaggerated performances and developed characters on stage. Characters were becoming more naturalistic, psychologically complex and were people the middle class audience could relate. However, it was not only the transition through the Renaissance and Restoration period creating Naturalism, but the influence of science and scientists: Its origin owes much to Charles Darwin and his theory of evolution, based in turn on his theory of natural selection. Darwin created context that made naturalism with its emphasis upon theories of heredity and environment a convincing way to explain the nature of reality for the late nineteenth century. (The Cambridge companion to American realism and naturalism: Howells to London, 1995, P47) Science explains human behaviour and this is why Darwins evolutionary theories are a big influence on Naturalism; his theories determine someones character through social environment and heredity. Sigmund Freud was also another influence of Naturalism; his studies excogitate human psychological behaviour and how humans function. Karl Marx also had an input to the movement; his studies were the economical and industrial analysis on society. Without these theories characters could not have developed in Naturalistic plays being written as well as performed. Naturalism became an atheistic revolt against previous theatre conventions; plays and performances contrasted from Renaissance and Restoration where they were solely devout, to being irreligious in the late nineteenth century. Naturalism sought to abolish what society believed and changed the revolution of man, society and morals. The four acknowledged playwrights who determined and developed theatrical naturalism are Henrik Isben, Anton Chekhov, August Strindberg and Emile Zola (Who was also a well established novelist in naturalistic literacy). Constantin Stanislavski helped intensify and direct these plays so the audience would encounter lifelike productions on stage. These distinguished playwrights composed scripts would consist of particular attributes. The first feature of these plays this essay is going to elaborate on is the use of contemporary issues within these naturalistic pieces such as contraception, womens rights, adultery, and sexual diseases, the key issue however is female identity within society. One clear example of this feature exists in Strindbergs preface to Miss Julie where he outlines his ideas for his play: The passionate character of her mother; the upbringing misguidedly inflicted on her by her father; her own character; and the suggestive effect of her fiancà © upon her weak and degenerated brain. (Miss Julie, 2006, Preface Ixxxix) The main theme of this play is the degeneration of women, and throughout the play, we see the different beliefs Miss Julies parents brought upon her upbringing and how they have torn her apart to being psychologically distracted. Her mother who was a highly obsessive feminist believing in equality between men and women and opposingly her father who brought her upon his own beliefs that women and men are not equal, that women are lower than men. Through the influence of Sigmund Freud and Darwin, Strindberg had a high interest in human psychology and evolutionary history; the scientific research on humans is another clear feature within naturalistic plays. Two relevant psychological paths are relevant to Miss Julie that are relevant to when Strindberg wrote this play, hysteria and feminine masochism. Women throughout this movement were being represented in a much different manner than during Restoration period; women became considered as sexually assertive and independent. Miss Julie i s clearly both sexually assertive and independent to a certain extent but she is psychologically preoccupied. With this, it is apparent to say that all naturalistic pieces of theatre include psychologically complex characters, which the actors themselves are required to understand. The actors performing naturalistic plays would have researched through subtext and the text to find out who their characters are and how they can run the character through their own emotions. Stanislavski had an acknowledged impact of directing the actors through the Stanislavski system whilst producing naturalistic plays: While he himself was often at pains to demonstrate that his system was not limited to naturalistic plays, Stanislavskis theory and practice clearly articulated a response to the development of naturalism as a major movement in Western drama. (The purpose of playing: modern acting theories in perspective, 2006, p37) Gordon expresses that Stanislavskis theories linked and worked better with naturalism, and through his methods, he helped to influence the naturalism movement. Another feature of naturalistic theatre is the detail of sets, each of the playwrights set out to mirroring the bourgeoisie audience; as noted earlier on in the essay, the sets were to be three-dimensional without the use of painted backcloths. The directions for how the set is to be on each scene is outlined with as much detail as possible within the scripts: A large kitchen, the roof and side walls of which are concealed by drapes and borders. The rear wall rises at an angle from the left; on it, to the left are two shelves with utensils of copper, iron and pewter. (Miss Julie, 2006, p3) It is clear to see from the beginning of a very long detailed extract on the stage setting that everything has to be as it is written in the script. Strindberg would not have written such detailed descriptions of the scenery if he had no reason, and his reason was to represent and mirror the middle class audiences homes. He directly points to which materials should be used and how things are arranged on the stage; these props are meant to be there to make the life on stage as real as possible creating a tangible presence for the audience to watch. The bourgeoisie audience were middle or merchant class people known for their ownership of capital and related culture; they benefited out of capitalism. Naturalistic plays sought to mirror the bourgeoisies lives and homes on stage; capitalism became scrutinized. These audiences contrasted highly to the classical audiences of the Renaissance and Restoration theatre, the audiences became silent, as conventionally they would be today; there was no more booing and hissing within the audiences. Another attribute to the social classes within theatrical naturalism was the lower working class and social outcasts becoming the protagonists thus moving away from the aristocrat protagonists of classical drama. This can be argued in Miss Julie, as there are two protagonists both from different social backgrounds, the two being Miss Julie who is an aristocrat and Jean who is a lower class servant; despite their social status, they are both outcasts. When it comes to morality Jean is Julies superi or as he is a man and she is a degenerated woman. There is also a clear theme of family life; there was more emphasis on family than the wider society and characters were individualised and shown in their social and economical contexts. Miss Julie again clearly represents those naturalistic attributes and themes: There have been many family tragedies, and Julie is the Counts only heir; the family name will die with her. (Strindberg and the poetry of myth, 1982, p71) This suggests that there is no males in this play that control family life, and the familys fate is down to Julie. From this also arises the theme of female identity in society once again, and dramatises the deterioration of men as a dominating figure of society as well as their authority in the home. There have been playwrights and practitioners who have criticized naturalism, one of the most famous being Bertolt Brecht who has formed the practice of epic theatre. He disagreed with the illusion of reality on stage and he disliked Stanislavskis practices of staying close to the characters on stage in order to represent real life, and through his own theory, he believed in distancing the actor from the character using the verfremdungseffekt. Even in todays society, naturalism throughout the arts is still used vastly. Playwrights are still producing naturalistic performances, for stage, film and television. Raymond Williams quotation explores the main outlines of naturalism and through researching this I have discovered that before the naturalism movement there was minimal or no attempt to show a sense of place on stage or any development of character; Naturalism sought to explore what was real, real characters, real homes, real life.

Philoaophy Of Law :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  In comparing the issues surrounding the distribution and depiction of pornographic and racist materials, very few differences, if any, can be derived from the two. Besides the obvious differences in which one form appeals itself to the adult community and the other to the racist community, the two extremes, nonetheless, fall under a much broader category. They are both recognized and valid forms of speech, and as such are equally entitled to the same constitutional protection provided by the freedom of speech clause of the First Amendment as are various other legitimate forms of speech.   Ã‚  Ã‚  Ã‚  Ã‚  In the situation provided before us, we are asked to determine whether an individual should possess the right to distribute racist films graphically depicting whites verbally abusing, beating, and urinating upon blacks. My immediate response to the question would undoubtedly argue that such morally offensive material should not be allowed constitutional protection. The mere mentioning of such a proposition strikes anger at the heart of moral conscience. But, my moral convictions are not, nor are anyone else’s for that matter, sufficient grounds to deny anyone their First Amendment right to freely engage in the distribution of such material if they so desire to do so. Moreover, the First Amendment clearly dictates that Congress shall make no law... abridging the freedom of speech. Thus, as a long established and highly empowered legal doctrine, it must ultimately be respected by the government to the fullest extent.   Ã‚  Ã‚  Ã‚  Ã‚  The First Amendment do es not state, nor does it imply, that only specific forms of speech which are morally just shall be free of governmental interference, while other forms believed to be offensive to social morality, such as pornography or racist films, shall not enjoy such a privilege. If that were to be the actual case, â€Å"freedom of speech,† which has long been revered by our nation as one of the fundamental liberties of American history, would further cease to exist. All that would have to be proven to restrict speech would be that the message being expressed contains the slightest mention of morally offensive content. Fortunately, however, the freedom of speech clause grants people the power to convey their opinions in the manner which they deem fit. Thus, if the owner of a video store chooses to sell videos in which African-Americans are repeatedly verbally and physically abused, then ultimately his right to do so must be respected.

Essay --

Tracing back the history of accounting scandals, major corporate scandals not only hurt the economy but also crush investor confidence on investing in company. Majority of corporate scandal are create by greedy CEOs â€Å"cooking the books† to meet the number that they expected. In this case, Richard Scrushy is one of the greedy CEOs. This is a case of a falling American dream. Richard Scrushy, was a self-made son of the new South, a former teenage parent who hauled himself up from a menial job to become an emperor of the new economy. Health South Corporation is the United States’ largest inpatient rehabilitative hospital. Health South provide the service of rehabilitative care to patient recovering from all kind of conditions. It all started in 1984, the company is used to known as Amcare Inc. at the decade of 1990, Health South Corporation expanded in tremendous speed. At the year of 2003, Health South has expended to two thousand facilities in not only every state in United States but also United Kingdom, Canada, Australia, Puerto Rico, and Saudi Arabia. The company has recorded almost four and half billion U.S dollars in revenue, which dominated the entire rehabilitation care industry. Health South Corporation seems like a dream. Unfortunately, Health South Corporation’s accounting issue started to surface in the end of 2002. Richard Scrushy sold seventy- five million worth of stock a few days before the corporation announced a huge loss to the public. Since that event, the U.S. Securities and Exchange Commission started to investigate whether Richard Scrushy was involved in insider trading. March 20, 2003, Richard Scrushy, the former chief executive officer of HeathSouth Corporation, was charged by the Securities and Exchang... ... you are involved in cheating, your tolerance of unethical behavior will increase. Ethical is one the fundamental virtue for all business student. If business students are not well train for maintaining ethical judgment, the scandals they might create will damage investors’ confidence on investing corporation, which damage nation’s economy as a whole(Works Cited). In conclusion, all officers who are responsible for the Health South Corporation scandal is convicted and pay their penalty. Although Scrushy was not convicted the first trail, but the prosecutor tried their best and successfully bring justice on the Health South scandal. Ethical is one the fundamental virtue for all business student. All business student should be well train to maintain ethical judgment and prepare to have the courage to deny all kind of unethical situations and scandals(Works Cited).

Risk and Quality Management

Risk and Quality Management Assessment Summary Kelly Hennessey HCS/451 02/18/2012 Lauri Rose Risk and Quality Management Assessment Summary Evergreen Woods health and rehabilitation center is located in Spring Hill Florida. The center has been serving Hernando County for over 25 years. Services that the center offers are: Post-acute services, Rehabilitative services, skilled nursing, Short and long term care through physical, occupational and speech therapists. The mission of Evergreen Woods health and rehabilitation center is to provide comprehensive services to meet the care of the residents and patients.They strive to meet customer satisfaction daily and follow core values to obtain excellence in care. Risk management serves to protect patients and staff members by reducing medical errors, remaining up to date with state and federal regulations. As well risk management protects staff and patients by eliminating hazards within the organization. Quality management serves the purpose to ensure that patients are receiving the best care available. In the organization Evergreen Woods risk and quality management plays the same role as it does in any other health care organization.Being that this center is an in-patient facility serving many different patients with many different health issues there are many different risks involved in the daily operation of the organization. Key concepts of risk and quality management within Evergreen Woods rehab while are undefined to the public it is noticeable to any person that is involved in the organization whether it be a patient, family member or a staff member. The organization takes steps daily to ensure the safety and wellbeing of every person that walks in their doors.The doctors and nurses take extra steps to make sure that the residents and their family is comfortable with the choice they made in selecting them. The keep patients and families up to date on all issues that are transpiring with the patient whether it is health related or financial. The staff stays up to date on all regulations both state and federal to ensure the best quality of care is being received. The organization maintains a clean and hazard free environment. Steps that the organization can take to identify and manage their risks are Proper documentation, risk assessments and proper training of staff members.In order to manage the risk of medical errors the organization should make sure that all staff members are documenting the patient’s charts in the proper legal manner. As well the management should be making sure that there are properly documenting all information pertaining to the employees such attendance and job performance. Using risk assessments can keep the organization from ruling into issues concerning safety and financial risks. Performing assessments will allow management to see where forms of risk fall and what kind of risks is a possibility for the organization.After performing risk assessments the org anization can then develop plans to minimize risk and maintain a safe efficiently running organization. Typical risks in a long term care facility such as Evergreen woods would be patient fall risk, injury to staff and patients due to improper transferring and financial risk due to insurance issues for both the organization and the patient. Since many patients in long term care facilities are ones that have mobility issues there is always a risk of falling which can further injure the patient.It is important for staff to make sure that the patient is labeled a fall risk and that necessary precautions are made to ensure the patients safety. Using items such as safety belts in wheelchairs and during therapy sessions can eliminate this risk. Another risk would be injury to staff and patients due to improper lifting, while this does not seem like something that is too difficult to do it is. Lifting a person with limited or no mobility can be very difficult for both the staff and the pat ient. There is a proper way to lift a patient and any and all staff members should be properly trained before being allowed to perform this task.The last risk would be financial issues due to insurance issues. â€Å"Of 10 million Americans nearly 7 million of them being over 65 rely on some level of assisted care† (Weston 2012). This number does not include the number of people that are under the age of 65. Many people that rely on long term care live on disability or social security. These people are living on extremely limited income put them and their families in mental distress trying to figure out how to pay for the needed care. â€Å"Medicare provides only 100 days of care following hospitalization† (Weston 2012).After the 100 days it then becomes the responsibility of the patient to either pay out of their pocket or use a supplemental insurance. For many this is an issue as they do not have any other insurance nor do they have the finances to afford this care on their own. With patients under Medicaid insurance there is still an issue â€Å"Medicaid provides long term care, but only after a patient has deplete his/her finances† (Weston 2012). So how does this affect the organization itself, now with lack of insurance you run the risk of not being paid for services already rendered.The other risk involved is that if a patient is unable to pay for the care themselves then they have to resort to other means of care, now the organization has empty beds. Empty beds mean that there is not a high need for staff members resulting in layoffs. All of these risks can in fact the quality negatively. The lack of funds causes the staff to not always give the best care to each patient. Injury to staff can cause the staff to become nervous when it comes to lifting patients as well it can make the patients not want to be lift in fear of being hurt cause them to lay for longer periods of time then they should.Any and all accidently injuries to a pati ent can in fact be seen as neglect by family members and could cause serious legal issues for all staff of the organization. While there are many internal and external risk in this organization the biggest risks internally would be lack of staff involvement, lack of funding and poor risk management. The care received by patients relies strongly on the doctors and nurses employed by the organization. If the staff is afraid or care not to voice their opinions and concerns this can cause a lack of quality care.When the staff does not feel that their needs matter they tend to not try their best this often leads to medical errors. Lack of funding to the organization cause the organization to cut corners, this in return hinders the care that the organization can give to patients. Funding is a big part of how an organization runs daily. If funding is low then the organization cannot hire top nurses and doctors nor can they provide state of the art equipment. Poor risk management is probabl y one of the most important.Without excellent risk management the organization puts not only the organizations name but the staff and patients in danger of physical and medical harm. As well poor risk management can bring legal problems to the organization. External risks that influence quality would be impact of regulations, Changes in insurance, Society changes. As the regulations change through the years it will begin to make the way that long term care facilities run. They will need to stay on top of the regulations as well as stay on top of the staff to make sure that they understand the impact that errors can cause. Nursing homes incur costs when they are required to make changes to comply with the regulations† (Walshe n. a). Interference from the insurance company on what will and will not be covered will also cause problems with the care that is received by patients. As society changes the need for long term care will change, the needs now will not necessarily be the n eeds in 10 years. As changes occur within research we will see a big change in treatment this will in return call for more training as well as equipment changes. The organization Evergreen woods works daily to achieve goals within the organization.Their short term goals are excellent daily care of patients. This goal not only touches the health aspect of the patient but also the emotional health of a patient. While staying on top of each and every patient’s health issues they make time to check on each patient on a personal level. The organization strives to make sure that the families of the patients are happy with the care that the patient is receiving. For patients that are there rehab from an injury their short term goal is to get the patient well enough to go home and continue without patient treatment.Long term goals for the organization is to continue to be a leader in rehab services, to continue to serve the community with quality trusted care. In order to ensure qual ity care the three policies that the organization should put into effect would be monthly risk assessments, monthly staff training and patient surveys. All of these policies would help ensure that the organization is doing everything that they possible can do to provide excellent quality care. Risk management and quality management have a strong relationship with each other.Without risk management there would be no quality care, and without excellent quality there would be risks everywhere in an organization. In order for an organization to run properly and provide all the patients with the care they deserve they have to have strong risk and quality management. References: http://content. healthaffairs. org/content/20/6/128. full A guideline for quality accreditation in hospitals. Quality Digest. Agarwal, R. (2010, May 19). www. http://evergreenwoodshealthandrehab. com/

Three Essays

Equal pay and rights for women Women constitute about 50% of global population. Without equal pay and rights for women, they lag behind and that means entire human kind is losing about 50% growth potential. Bring child mortality rate to near zero Mortality rate for under 5-year old children in some under developed countries could run as high as 162 per 1000 according to World Bank data. This rate is quite alarming and shocking in twenty first century. UN should work with NAGS, WHO, UNESCO, respective governments to bring down this rate.UN should take strict measures against countries that discourages proper immunization such as Afghanistan, Pakistan and Nigeria. Sadly, all here of these countries recently reported outbreak of polio. Ensure proper access to and preservation of Every living human being needs to drink safe pure drinking water and pure drinking water. There is no doubt among experts that water would become priciest mineral 20 to 30 years down the road. According to LINE reports, 783 million people don't have access to safe drinking water. Also, there are reports that indicate drinking water storage is shrinking due to climate change.UN should work with all member states, Nags to educate the importance of pure drinking water to general public and take proper measures to ensure everyone's access to pure drinking water. Stop wars and genocide One of the founding charters of GIN is to stop wars. Unfortunately, UN has very limited success here. Recent annexation of Crimea to Russia is a stellar example of how UN failed to do its job in this regard. Genocides in CAR and Syria also remind us how complicated today's political world is, and limited authority GIN has over its member states.UN should be working harder to stop wars and genocides. Ensure democratic free and fair elections in all There are plenty of examples when many member states dictators win over 99% of votes in national elections. Those elections are never held in free and fair manner and w ithout any international election monitoring. These dictators repress against its own citizens, violate basic human rights, and engage wars with neighbors. UN should be strengthening its election monitoring capabilities and sections against states that don't hold free and fair elections.Conclusion: As a global citizen, I think each of the six demands have profound impact on today's world, and world population. UN has some level of successes in many sectors, however, there is more needs to be done for this planet earth and its residents. C. Describe a time when you took a great risk. What was the outcome? Time to take a great risk: I strongly believe life is all about taking calculated risks, insightful planning, smart execution and reaping benefits at the end. Many of my family members have settled in various western countries in pursuit of higher post graduate studies.There is no way I could wait that long to go overseas for higher studies. Since I was 4 or 5 year old, I used to li sten to BBC Bengali service which intrigued me about other cultures, different life styles, languages, and politics. It wasn't matter of if but when. When I was in 9th grade, I decided it was the time to this take this risk and start proper planning. Knew it would be a big sacrifice -living without parents, siblings, relatives, living in an unknown territory and not to mention forking over large sum of tuition fees.Per plan, I applied and got admitted into Notre Dame College (for 10 through 1 2 grade studies), attended few courses at a private university modeled after US colleges etc. It was August 1 998 when I finally got university acceptance letter and visa to go abroad. Sweet outcome: Outcome has been great In a nutshell, to get here had to work hard. I knew how to adapt to a country and culture as I was born and bought up in a Hindu family but Muslim majority county Bangladesh.I have consistently taken double fulfillment course load to lower tuition fee/course, have taken inter nships, on/off campus jobs to earn extra $ to provide for schooling and living expenses. Now I have over ten years of professional experience now in US and have been dealing with world renowned clients like Microsoft, Amazon, Google, and Apple, British telecoms, Swiss railways in my daily routine, and working and selling solutions access the globe. Most of the mimes, can do all these things from my home office. Sometimes, I feel like I have gained more than I bargained for!And theses when I tend to raise the bar and work smarter to reach new goals. Conclusion: In summary, when risky decisions are taken, we would need to make sure we have proper plans [plan A, plan B, even plan C] in place, we need to be flexible and pour our heart and soul to be successful. Have already made my mind to take next risk- to set up boutique IT consulting firms' across the globe in socially and financially challenged parts of the world. I strongly believe entrepreneurial spirit of II global program, vent ure lube and classmates would be extremely helpful in achieving my next big goal!F. You have just participated in an important meeting with your superior. How will you ensure that every part of the instructions you received will properly reach all subordinates, suppliers and clients, located in different parts of the world? During my meeting with my supervisor Mr. â€Å"X†, he informed me that our product license reinitialize rate year over year has gone down by 10% during last fiscal year. He instructed me following: ; Work with account managers to identify clients where license renewal could be at risk