Allen Ginsbergs Poetry Essays - Counterculture Of The 1960s

Allen Ginsberg's Poetry Themes and Values of the Beat Generation As Expressed in Allen Ginsberg's Poetry Perhaps one of the most well known authors of the Beat Generation is a man we call Allen Ginsberg, who expresses the themes and values in his poetry. He was, in fact, the first Beat Writer to gain popular notice when he delivered a performance of his now famous poem, Howl, in October of 1955. The Beat Generation is typically described as a vision, not an idea and being hard to define. It is characterized as a cultural revolution in process, made by a post-World War II generation of disaffiliated young people...without spiritual values they could honor (Charters XX). Although first condemned and criticized, it became a national phenomenon. Allen Ginsberg expressed the intangible beliefs of this generation in his poems about his childhood, curiosity, war, freedom of thought, and other people. Through Allen Ginsbergs ideal individualism, he has been able to express the themes and values of the Beat Generation. Because of Allen Ginsbergs tormented childhood, many of his poems were about his relationship with his mother and his own mental problems. Allen Ginsberg was born in Patterson, New Jersey to Louis and Naomi Ginsberg on June 3, 1926. His mother became insane during Ginsbergs formative years. She was described as a paranoid schizophrenic, believing she was in danger from assassins and was spied on by everyone, including her own family members. For example, in the poem, Howl, Ginsberg writes I saw the best minds of my generation destroyed by madness, starving hysterical naked... (Charters 62) of his mother, Naomi. This statement employs him as a witness to the destruction. Her struggle for sanity eventually led to the deterioration of her sons sound mind. Kaddish is a poem written by Ginsberg for his mother. It is 2. a relatively confessional poem and indirectly addresses the reader, or in this case, his mother. It is also seen as an autobiographical elegy that reveals many private experiences which shaped Ginsbergs life and a confession of personal necessity. Kaddish, the term, comes from a Judaic prayer and suggests the poem is in memory of his mother. Kaddish becomes a song for the dead indicated by the first six words: Strange now to think of you. This indicates one of the poemss themes, his mother. For instance, it is written, Death is that remedy all singers dream of (Litz 319). The singer represents the poet and his own turmoil. The fourth section, Lament, is a list of regrets for his mother, illustrating his obsession with her. The fifth, called Litany, reiterates major episodes of Naomis sickness. Finally, the fifth section of Kaddish, Fugue, represents his own turmoil of emotion and problems which render the poet incapable of articulating anything other than the poems ending, Lord Lord Lord caw caw caw Lord Lord Lord caw caw caw (Charters 98). Howl also describes Ginsbergs own mental problems shown when he locates the core of corruption as a monster of mental consciousness (Ginsberg 48), or Moloch, a Fire God. This part of the poem is written in chaotic chants. Ginsbergs poems about his childhood express the value that Beat writers are very tired people-tired of living before one has started living (Charters XXIV) forced upon Ginsberg by his mother and his own mental problems. In the same way Ginsbergs poems were stemmed from his childhood, many were stemmed from his undying curiosity. In 1943, he entered Columbia University intending to become a labor lawyer. Though, he soon fell in love with a group of wild students and non students including Lucien Carr, Jack Kerouac, William S. Burroughs, and Neal Cassady. Indeed, 3. he wrote of the group and himself in Howl by saying who passes through universities with radiant cool eyes hallucinating.../who were expelled from the academies for crazy and publishing obscene odes on the windows of skull... (Litz 308). This is where his use of drugs came into being, and he was suspended from school for various small offenses. He began experimenting with Benzedrine and marijuana and going to gay bars. Most of Kaddish was written while on the drugs nitrous oxide, ayahausco, LSD, and mescaline. He used them to widen the area of consciousness (Litz

Many of these European countries are worthy of bei Essays

Many of these European countries are worthy of bei Essays Many of these European countries are worthy of being a part of the EU and it is hard to choose between the candidates. But in my eyes I think the country Macedonia, has made the most effort to become a part of the EU because of their progress, and changes they have made. Macedonia has made incredible progress and changes over the years such as police reform, tackling corruption and bolstering human rights. With police reform, Macedonia is able to maintain a healthy and protective community along with tackling corruption. Another big factor is human rights, because without citizens, a country is nothing. So with the nation's people on its side, Macedonia is able to be a united and strong country. Although Macedonia can have some rough edges such as boycotting and election violence, they have it under control and are fixing them quickly and efficiently. As I said before, I think that many of these countries are worthy of being a part of the EU but on the other hand, I also think that some of these countries don't. For example, I think that Turkey still needs time to improve in political and health spots to be worthy of the EU. Turkey is not a bad country overall, but it can use a bit of tweaking from corruption, negotiations, human rights, and violence. Airports are closed, there are tensions with Cyprus, So far only 13 of Turkey's 35 negotiating chapters have been opened, and only one has been closed , the negotiations have been overshadowed by concerns about freedom of speech and democracy in Turkey, treatment of religious minorities, women's and children's rights, and c ivilian control of the military. These are all things that can potentially lead up to a bad country and I think that turkey is a long way from joining the EU. But, with a time and a lot of effort, Turkey can turn out to be a good country.

Corporal Pushment In Children Research Paper Example | Topics and Well Written Essays - 1250 words

Corporal Pushment In Children - Research Paper Example Some countries and states have legalized corporal punishment; however, in some states and countries, corporal punishment is banned. This paper discusses the issue of corporal punishment in detail. Corporal Punishment on Children Karem De Gouveia Mr. Roycraft ENC 1101- T November 15, 2011 De Gouveia i Outline I- Introduction Thesis: Corporal punishment as a sort of physical punishment is legalized in some states of the world while other states regard it disadvantageous for the children’s physical and mental growing up. II- Definition of Corporal Punishment A. Characteristics of physical abuse B. The goal of corporal punishment III- Kinds of Corporal Punishment A. Domestic punishment B. How is the corporal punishment in the judicial system IV- Views of Different Schools of Thoughts A. Different views on corporal punishment. B. The point of view in the state of Texas C. As per the law of New Hampshire V- Impact of Corporal Punishment on Children A. Positive Impact B. Negative Imp act De Gouveia 1 Corporal Punishment in Children Physical abuse of children at the hands of their parents and / or guardian is considered corporal punishment. It is considered as a sort of constructive punishment inflicted upon children to discipline them. In many developed countries of the world, parents / guardians cannot be prosecuted for physical assault under their laws. Even in the developing countries, there is no law which makes parents / guardians answer to the law enforcing agencies for spanking or slapping their children. Physical abuse is a part of corporal punishment. According to Gershoff (2002), â€Å"Physical abuse is characterized by the infliction of physical injury as a result of punching, beating, kicking, biting, burning, shaking or otherwise harming a child. The parent and caretaker may not have intended to hurt the child; rather the injury may have resulted from over- discipline or physical punishment.† (pp. 540). Regardless, if there was an intention t o hurt the child or not, the child was hurt, and it can be considered physical abuse. Corporal punishment by its nature comprises domestic, academic and judicial punishments. Domestic punishment means children receive punishment from parents / guardian. With regard to academic institutions, students are punished by teachers / administrators at the elementary level. In the judicial system, corporal punishment is applied upon prisoners by the De Gouveia 2 superintendent of prison and other associated officials in line with the judgment of the court. The goal of corporal punishment is to place the people on the right track. It differs from people to people in terms of age. As far as the children are concerned, the parental corporal punishment proves effective at the initial period of life of a child if he / she is below the age of eighteen. To make a child good in behavior, he or she should be intimated for corporal punishment or corporal punishment should be inflicted upon as the expe rience may be. This has been legal in many schools of United States of America. However, Canada, Kenya, Korea, South Africa, New Zealand, Europe except France are exempted from such punishment. It has virtually vanished from the western world. However, it can be seen in Africa and Asia. (Straus & Donnelly 27) Different schools of thought may have different views on corporal punishment, but they agree on one thing that is the necessity to repair the attitudes of children. However, the method of causing harm may vary from

Operational management Case Study Example | Topics and Well Written Essays - 500 words

Operational management - Case Study Example In the work of Barnes (2008) operations management entails proper use of the available resources to make effective and quality production successful. McDonalds embraced the operations management strategy, validating the reason for its success in the market. First, Hill (n.d.) argues that McDonalds has spent a great deal of their energy on product planning. This is inclusive of coming up with products that are friendly to the clients in terms of cost and attractiveness. In the case of McDonalds, a lot of clients have indicated their passion for the chicken nuggets by the restaurant (Hill, n.d.). With the schedule manager on board, McDonalds is able to plan a sales chart, which allows production at any given time. The clients, therefore, return as they yearn for more from McDonalds and are rarely disappointed by the organization. New products are constantly added on the menu as seen in Hill’s (n.d.) work since the client’s preferences constantly change. The menu is inclusive of all foods and drinks for all weathers even the cold season (Hill, n.d.). McDonalds is keen to plan a way forward to deal with its high demand. Hill (n.d.) clearly indicates how McDonalds deals with the volume of production and how to deal with the demand of the clients. Planning the capacity in this case has led to the organization deal with the demand variations both on long and short term basis. Hill (n.d.) emphasizes that the McDonald’s managers are quick to respond to the peak hours of the business, for instance lunchtimes, Friday evenings and weekends in the Eastborough restaurant. With adequate stock of ingredients, McDonalds is able to maintain its large clientele base. In the McDonalds world, layout design has been of essence in making the organization a success. Hill (n.d.) quickly explains the arrangement of the organization that allows effective working, service provision, welcoming the clients, administration and

International Business - the Porters diamond Assignment

International Business - the Porters diamond - Assignment Example The strategic conditions, demand conditions, strategic structure and competition, supporting industries of both countries needed to be weighed to enter into a new market. Some propositions in Diamond are double edged. For instance when competition is taken into consideration, the firm thrives and will be competent when it wins over the competitors in the rivalry. But the looser is also was in the same environment and the rivalry did not help the company as it does to the winning company. This tells us that the utilisation and reinforcing of the forces and circumstances mentioned in the diamond is the crux of the situation concerned. So the firm has to decide what type of rivalry it can face and win over it. When coming to supporting industries, the presence of them really make company competitive and reduction of expenditure on transportation can be made possible. But this is the common advantage for all identical industries in that area or zone. Another point of concern is that Port er's views are for developed economies and firms only. (Because he did not mention about the areas having no sophisticated customers and about MNC s dealing with different atmospheres or environments of Industry.) When the firm is facing a different type of market (also containing sophisticated customers) it should have a strategy to cope up with the different type of marketing environment. Strengths and Weaknesses of Porter's Diamond The Porter's Diamond consists of conditions which demand competence, conditions which drive the management to move forward, supporting and related industries and structure, planning and competition. In case of factor conditions consists of labour, land, natural resources, capital and infrastructure. Here the argument of Porter is that the conditions must be created according to the need of the company. The labour must be transformed into skilled labour. The capital must be substantial and in the case of natural resources the firm must have access to the fore most quality resources. If the firm is not successful reforming labour into skilled one, did not utilise the capital properly or did not garner it from the public in a time bound manner, then the strength of the factor conditions turns into weakness. The company's strength lies in making the general factors specialised. This involves investing more money and managing it well. So here the strength of the factor conditions lies in managing capital, labour and natural resources in a productive way. When there is any labour shortage, the company should manage to work with less labour and more technology. Here technological advancement which needs more capital comes to the fore. The managing of technology needs some good technicians and managers, though less in number to make it strength. If not it turns to be a weakness. When considering about lack of land and resources, the industry of Japan is making utmost use of technology to overcome the crisis of lack of natural resources. Here the weakness is transformed into strength. On the other hand in the present the US based firm has existence in the area of having more resources and is moving to the area of substantial resources. So it should have a strategy to make use of them to enhance productivity. When it decides not to move out of US it can think of exporting its goods to that country. But

A Definition of Audit Independence

A Definition of Audit Independence Independence is fundamentally an attitude of mind for exercise of professional judgment and defined as an abstract concept that is easily subject to misinterpretation. Quality of integrity, objectivity, honesty, and impartiality are included in the concept to characterize independence. Independence is also a basic element to the reliability of auditors reports. However, it does not mean that an auditor must be free of all economic, financial, and other relationships to comply with independence. Two aspects are covered: Independence of mind. It is essential state of mind to enable an auditor to give his opinion or conclusion based on professional judgment without being affected by compromising influences. Independence in appearance. It refers to a perception of a third party regarding the auditors independence. Circumstances and relationships which are incompatible with independence would lead third party and users of financial statement to make conclusion that there is unacceptably high risks of auditors independence has been impaired. An auditor should maintains independence of mind but also portrays to others he is independent in an audit engagement. For this to be achieved, he or she should avoid those threats to independence in order to gain perception as truly independent from third party and users of financial statements in order to them confident that the auditors reports are credible. Definition of Auditors Independence: The concept of auditors independence is an issue that has been debated from many perspectives since the birth of the profession. Salehi1 stated that the auditors independence has been defined by International Auditing Practices Committee of the International Federation of Accountants as The auditor should be straight forward, honest and sincere in his approach to his professional work. He must be fair and must not allow prejudice or bias to override his objectivity. He should maintain an impartial attitude and both be and appear to be free of any interest which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity. How has the issue of audit independence evolved? During 19th century, the initial concept of audit independence arose fundamentally in British that the primary responsibility of professional accountants and auditors was to take charge and safeguard investments in existing and former colonies of the British Empire by those absentee owners and they could provide professional services to different investor groups. Auditors were strictly forbid from making investment and involving in the business that they audited. The audit independence during this era was at weak level as the scope of professional services could be broad and auditors were allowed to perform bookkeeping and financial statements preparation for the entities they audited. There was an economic shift from capital coming primarily from foreign sources to capital deriving primarily from domestic sources that led to a change in concept of audit independence during the late 19th and early 20th century. This shift related to the emergence of large American corporations and also a change in the understanding of nature and purpose of Business Corporation. During this time, accounting and auditing was essential to valuation of the proprietary interest of the corporation. There was a need to initiate periodic balance sheets to effectively distribute the retained profit to proprietary interest. By this, auditors primary responsibility shift from serving absentee ownership interest to collective proprietary interest instead. Normally, large banks or wealthy investors acted as domestic shareholders to compose collective proprietary interest. However, it tends to be more general public involved in stock ownership. The concept of audit independence was facing another alteration during the New Deal era when Securities Exchange Commissions (SEC) being created. Standards for reporting and auditing have been established by SEC to place effects on audit independence. As a result, primary duty of accountants and auditor shifted to professional standards for preparation and audit of financial statements. During this stage, objectivity and neutrality were essential concept for accountants and auditors in reporting on financial position and operation performance, rather than loyalty to a particular party. Until 1970s, the concept of audit independence has been eroded. Public accounting firms tend to modify objective and neutral focus and advocating clients regarding accounting and auditing matters (non-audit services) at the time FASB established to be the independent accounting authority. With a rapidly growing business environment, large public accounting firm capable to provide wide range of business services to their clients and the revenues derived which outpaced the traditional auditing services fees. Increasing competitive marketplace for auditing services accompanied by complexity of international business practices led some auditors shifted from objective and neutral focus to preferable in becoming trusted advisor of client even though independence issue had been stressed by ASB of AICPA during that period. In the mid- 1980s, internal audit activities were regarded as an opportunity area to be expanded by CPA firms for new and existing clients. However, most firms encountered obstacles in rendering outsourcing services to its clients which were resistance from internal audit departments and concern over independence of audit committee. External auditor rendering consulting services may enhance audit quality because he or she would be provided with considerable knowledge, operations and industry of the audit client. Anandarajan et al.2 stated that The greater the external auditors insight into the client, the better their ability to understand business transactions and identify key audit risks. External auditor has a chance to identify and evaluate the clients business issues since they involved in the day-to-day basis operations of client while they were performing consulting services. This would take advantage for subsequent quality of the audit. C. Richard3 mentioned several ways to enhance auditor independence prior to Sarbanes- Oxley Proposals Legal prohibition of financial interests in client companies. It has been the essential universal auditor independence principle that followed by both the SEC and public accounting profession. Elaboration of the rules and reporting structures have been formulated for professional employees of accounting firms including their direct family members to disclose any type of financial interests. Rotation of audit appointments Sarbanes-Oxley required that individual auditors rotate off a client on periodic basis to reduce the threats to independence to happen. However, it has been objected by auditors by claiming on loss of high start-up cost associated with the initial years of audit if rotation of auditors was being enforced. Peer Review This means reviewing the work of an audit firm by another auditor. It was gradually become common in many countries. An independent auditor-appointing and fee-setting body. This would help to enhance auditors independence judgment and action by reduce the ability of client management in determining the scope of audit and remuneration of auditors. In year 2002, the business failures of several large firms in United States such as Enron, WorldCom and the like led to significant accounting scandals that shock the market. Subsequently, several officials disclosed to the public that they had intentionally misled investors and this had trigger to question the role and integrity and doubt on independence of these companies auditors. The far-reaching legislation resulted from these accounting scandals was the Sarbanes-Oxley Act (SOX) and this SOX also created Public Accounting Oversight Board (PCAOB), a professional body for the purpose of establish standards (auditing, ethical and independence standards) to police the auditors behavior. Strengthened independence rules and placing audit committee to oversee the auditors engagement are covered in the further consequences. The enforcement of SOX had transformed corporate governance in United States and had a profound influence abroad. Auditors independence was also an important concern in SOX. Section 201 list out those prohibit services to be provided by registered auditor to its clients. The list comprised of non-audit services including bookkeeping, financial information systems design and implementation, and valuation services. It is argued that auditor independence was being negatively affected by non-audit fees, supported by Enron and other scandal-ridden companies case. However, it is not guaranteed that prohibition of certain non-audit services will effectively increase auditors independence. Another important event was the independence standards previously establish by the AICPA and SEC through the Independence Standards Board has been recognized by PCAOB. It is under suspicious that whether these rules under SOX enforced were sufficient to meet publics perception on auditors independence. After the enforcement of SOX rules, it is necessary to have a proper reconsideration of the concept of auditor independence. A new concept of auditors independence might arose which in favor of reasserting former objective and neutral concept to accounting profession rather than provide non-audit services to clients. Emergence of ongoing accounting and auditing scandals could be viewed as a strong evidence to prove that independent auditors are not appropriate in providing non-audit services to its clients. But, this issue was not addressed in SOX or PCAOB independent standards. Another issue regarding audit independence was that client management may still hold the ability to influence scope of audit engagement and audit fees. Even though Section 301 of SOX has clearly specified that audit committee directly responsible for the appointment, compensation, and oversight of independent auditors, but there was no specific enforcement mechanism guaranteed that client management will not involved whether directly or indirectly in selection of auditors, determination of scope of audit and audit fees. In order for this new concept of auditors independence to be effective, two propositions are needed to be incorporated: Independent auditors should not subject to provide non-audit services to client. Management should be strongly forbidden by legislation in determining the scope of audit and audit fees to avoid unclear influences that management might exert to auditors. C. Richard3 stated without a transition to this concept, auditor independence standards will most likely be primarily cosmetic and will not provide sufficient assurance that auditors are in fact independent from client management. If this happened, may lead auditors independence appears to be unnecessary and auditing will no longer be trusted by third party and other users of financial statements since it unable to meet public perception on assurance. To create a demand for audit services, auditors must convince the market of their independence and also their competence. It has long been recognized that a reputation for independence is an auditors greatest professional asset and that any negligence on an auditors part will leave them open to severe penalties in the form of, inter alia, a loss of reputation (Owens 1941, Ashley 1942, Johnstone et al. 2001). Reputation serves as a collateral bond for independence, in that the reputation of an auditor found to be less independent than expected will be damaged and the present value of his or her audit services will be reduced (Watts and Zimmerman 1986). Reputation and independence of auditor is much important nowadays if compared to previous year due to many corporation scandals that happens before. There is hard to clarify and determine the auditor independence. There are 2 types of auditor independence which is independence in fact and independence in appearance. Independence in fact exists when the auditor is actually able to maintain an unbiased attitude throughout the audit, whereas independence in appearance is the result of others interpretations of this independence. The issues that happens currently in Asia country about audit independence issues are public feels that the definition of independence is unclear, expectation gap leads to problem of audit independence, offering non audit service will reduce audit independent, the more longer audit tenure, the more audit can resist management pressure, Definition independence is unclear The current issue happen in Asia country about auditor independence is public feel that the meaning, the definition of independence is ambiguity. Public do not know how to identify the independence of especially the new client. This auditor independence has been subject to vigorous debate in recent years due to major corporate collapses and perceived audit failures, such as Cendant, Enron, Global Crossing, WorldCom and Xerox in the United States. Which audit firm should public trusted since Big Five previously Arthur Anderson also having the problem of audit independence? Expectations Gap Other than that, there is a research the auditor independence concept in Taiwan be influence by audit expectations gap literature. The expectations gap indicates differences in views on the nature and role of auditing between client and auditors. There is a different interpretation makes independence concept issues has arise. Financial users expect too much for auditors work, pubic will think that auditors independence has impair due to expectation gap. To solve this problem, to rebuild the trust of public on the issues of audit independence, a number of local and international independence pronouncements and regulations have been revised and reissued. Non Audit Services (NAS) There is a research shows that there is a significant negative relation between non audit services and the extent of client agreement with the auditor over financial reporting issues. Produce non-audit services to client will reduce audit independence. The ability of the auditors to resist client management pressure in auditor-client negotiation over financial reporting issues is important to investigate because it concerns over the issues audit quality and the effectiveness of auditors and will reduce management discretion if auditor do not have ability to resist client management pressure. The ability of the auditor to resist client management pressure in negotiations over financial reporting issues is likely to be weaker when the extent of NAS provided to a client increases. But the ability of the auditor to resist client management pressures in negotiations over financial reporting issues is likely to be increasing as auditor tenure increases. When requiring auditing in NAS, clients are less likely to agree with a Big 5 auditor, but are more likely to agree with auditors perceived by industry specialists. Because of specialist has more greater knowledge of the clients industry, specialists should have greater ability to resist client management pressure about financial reporting issues Auditor independence may be impaired when auditors pursue economic self-gain, instead of serving the public interest during auditor-client negotiation. Audit fees The current study uses the extent of non-audit services (NAS) measured as a percentage of non-audit fees over total fees received from the client, because non-audit fees are increasing and are often significantly higher than audit fees and this has become the major source of revenue for most large audit firms. This argument implies that the auditors independence may be impaired when the auditor and client negotiate issues over financial statement reporting, and thus reduce the relative power of the auditor to resist client management pressure because of the auditors dependence on NAS services fees received from the client. The business community countered that annual audit fees would be increased substantially as a result of the minimum audit fee schedule especially for the small companies. They also charged that a minimum fee structure to the client which it would disagree with the principle of pricing based on free competition. Therefore, some large or more efficient firms which would not allowed charging less compared with other small audit firm. Code of Ethics for Professional Accountants and the EFAA (1998) suggest that client size which is measured from size of fees could raise doubts as to independence, but do not state what constitutes an unacceptable proportion of total fees. However, the EFAA clearly states that, the total fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In Malaysia, Noordin (1990) expresses his concern that a code of ethics should provide guidance to limit over-dependence on one client for revenue. The ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence. This 15 per cent criterion has also been the level generally used in Australia at which auditors have to consider their independent position and there is even a suggestion that the 15 per cent is too low. The Cohen Commission (AICPA, 1978) directed attention to the importance of size of audit fees as one of the crucial independence-related issues. Burton and Fairfield (1982) point out that there may be a close linkage between management assurance service and size of audit fees. As the provision of management assurance service increases, the auditor is likely to be more dependent on the client due to the size of the fees generated. It also seems plausible that smaller audit firms will be more dependent on the client if the size of audit fees generated is a significant proportion of its overall revenue. Size of audit firm and the level of competition in the audit services market Further, in a highly competitive environment, the auditor is also perceived to be less independent due to the increased likelihood of losing a client and the revenue the client generates. Thus, the adverse effects of MAS, the size of the audit firm and competition on a third partys problem of auditor independence actually arise because of the linkage of these variables to audit fees. Basically, a positive relationship means that the larger the audit firm size, the greater the auditors independence. They prove that large firms are more resistant to client pressures, thus maintaining higher audit independence. In fact, it has been argued that large firms, due to their very size, may be more able and motivated to provide better audits. However, as pointed out by Goldman and Barlev (1974), one should not conclude that large CPA firms are immune to pressures from their clients. Competition among the offices of some large firms for clients may be as great as the competition among small, independent CPA firms. More to the point, the few court cases which challenge the assumption that CPA firms acted independently indicate that the use of a large CPA firm is no guarantee of its ability to resist pressures from clients, as happened with Arthur Andersen and Enron. Tenure of an audit firm An audit firms tenure, which is the length of time it has been filling the audit needs of a given client, has been mentioned as having an influence on the risk of losing an auditors independence. Most writers, who discuss the relationship between tenure and audit independence, support this view. A long association between a corporation and an accounting firm may lead to such close identification of the accounting firm with the interests of its clients management that truly independent action by the accounting firm becomes difficult. Some critics invoke the vested interest argument to support the assertion that auditors might compromise their independence to gain continuing audit engagements, the prospect of raising audit fees if the client firm expands, and opportunities of providing non-audit services later. Example, Enron and Arthur Anderson has associate for 15 years and does not change any other audit firm. In my opinion, the definition of auditors independence is very subjective until today. This is no absolute answer to justify the issue. However, we, as a human able to do are to rectify and improve the standard and regulation to solve the current issue. The standard and regulation are created by us and as a human is imperfect at everything. Sometimes we created the thing and did not consider the further weaknesses. We need to keep improve and rectify it while we face the cases and issues. A country used few hundred years to create and revise a better constitution. In addition, the auditing standard only used few decades to create the act and policy. We need more time to revise it to be a better regulation. Besides, the scandal or cases happened like Enron would scandalize the accounting and corporate level, but it also leave an opportunity to the standard board to revise and restrict the standard. Like the common law of the U.K., that is a lot of cases behind the law could guide the person to make a justice or correct judgment. The cases like Enron could be guidance for accounting and auditing standard board like Sarbanes-Oxley Act and Audit Oversight Board. Sarbanes Oxley Act was started to more emphasize the auditors independence and the occurrence of Audit Oversight Board was established to oversee the performance of audit team and audit committee. However, sometimes the constitution and standard board are intentionally to show themselves have perform their responsibility and task instead of truly rectify the problem. The standard is like a pendulum. The best of the standard is the middle of pendulum. Sometimes a case happened and the pendulum is out of the middle, may be moved a bit to the left side. But the pendulum was shaken by the constitution and standard board compel to push it to the right side instead of push it back to the middle. Their action was more to prove themselves have performed their responsibility to get the confident from the audience. I f a case happened again, they would push it to the left side. Besides, the person of the constitution and standard board is being paid the high salary by government or sponsor. They need to perform something to prove their responsibility to continue to hold his or her position inside the organization and get the pay rather than rectifies the issue. As an example, the Sarbanes-Oxley Act had restricted the audit firms need to rotate the clients every certain period. It could increase the cost for auditors to start-up the new clients (Baker, 2005). Furthermore, the ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence (Noordin, 1990). This enforcement is to reduce the risk of auditors independence issue but it would restrict the revenue of the audit firms. Although audit firms are providing the professional services, it is still a profit-oriented firm. The middle of pendulum is the standard could maintain auditors independence and audit firms profit, but the revision of standard is already pushed the pendulum from left side to the right side or vice versa. Besides, the expectation gap between independence of auditors with financial report users is still occurring until today. This issue is unavoidable because the perception of audit incentive between auditors with financial report users is different. The perception from shareholders is they expect the auditors could give an assurance to the financial statements which is issued by the management. The perception from auditors is they provide the audit service to the client and the management would pay the audit fees. The audit fees are one of the issue could influence the auditors independence. This occur the conflict of interest between the auditors, shareholders and management. Although the auditor is independent, the financial reports users are always believe the unqualified audit report and invest to the company. However, the unqualified audit report is not absolutely eliminated the risk and fraud of the company, especially the inherent risk likes going concern issue. The auditors ar e difficult to justify the going concern issue in the audit report because the auditors are difficult to know the internal information from management. The auditors only can provide the reasonable assurance to the clients financial statements. This is mean the auditors does not guarantee or confirm the financial statements are true and fair view and they only can provide the audit opinion based on the information from management assertion. Although this kind of clarification is stated in audit report, it is still a lot of financial report users believe the auditors could eliminate the fraud. If the company is collapsed, the shareholders would directly think that is the auditors fault and they are not independent. Furthermore, the accounting scandal like Enron already worsened the confidence of financial report users toward the auditor independence and audit report. The expectation gap to auditor independence become larger because the failure of Arthur Anderson. The audit fees are the biggest challenge to the auditors independence. In the degree of professional ethic, the auditors should provide the professional audit service as primarily objective of the firms rather than profit orientation. The professional behaviour included independence, honest, competent and others. However, it is difficult for auditors to follow this behaviour because the nature of business. The audit firms could not survive without the profit. With the fierce competition in auditing, the auditors would intend to fulfil the client request to avoid losing a client and getting a better audit fees. The non-audit service and management audit service are one of the solutions to get a higher audit fees. These kinds of extra services could maintain the client relationship with the audit firms. Unfortunately, the accounting scandals and the restriction for audit independence decrease the profitability of audit firms. The competition becomes fiercer and the independence of audi tors is weakened. Besides, the size and tenure of the audit firms could affect the auditors independence. The larger firms could have the larger tenure and resistance to the management influence to the auditors independence (Goldman and Barlev, 1974). Like Big 4, they always serve the bigger clients than the smaller audit firms, they seem like have more authority to negotiate the audit engagement with the clients. The losses of some clients would not strongly affect the total revenue of the audit firms, but for the smaller audit firms are vice versa. The proportion of total fees to the revenue would strongly influence the audit independence (EFAA, 1998). The smaller audit firms have the greater proportion of total fees to the revenue, but it is still have some exemption cases like Enron and WorldCom. Therefore, according to the restriction for auditors independence from Sarbanes-Oxley Act, PCAOB and ICAEW, the smaller audit firms have the greater possibility to influence by the clie nt in term of audit independence. According to the statements above, it have many issues could affect and weaken the audit independence. However, the audit independence would not influence the demand of the auditing. The auditors independence only strengthens the reputation of the audit firms and has a competitive advantage in the audit market. The financial report users would not invest to a company that is not audited by the auditors. The agency theory could prove that the demand of audit is still necessary to the shareholders. The shareholders invest to a company and hire the employees to manage the operation and prepare the financial statements. The management would hire the auditors to issue an audit report to verify the financial statements. The information asymmetry and conflict of interest could happen between the shareholders and management. The shareholders invest a company is to get the return of their investment, but for the management is to get the higher salary. These kinds of incentives are the main is sue to the conflict of interest and information asymmetry. Therefore, the audit is necessary to reduce the information asymmetry and conflict of interest between them. Furthermore, some of the countries do not state the mandatory regulation that the companies financial statements must be audited and issued an audit report by the auditors. The shareholders mostly would request the management to hire the auditors to audit the financial statement and issue an audit report because they know the importance of auditing for their company. Moreover, the audit independence is strongly depending to the both auditors personality and management behaviour. The professional ethic and monetary incentive are the intersection between auditors and management. One of the weaknesses is the standards like Sarbanes-Oxley Act only emphasize the restriction of auditors independence and it does not emphasize the management interruption and influence to the auditors. Although an auditor has a strong independence but it could influenced by the management in term of monetary benefit to the auditor and his firm. Therefore, the current auditing standards should revise and more specify the both regulation of auditors and management to restrict the audit engagement. It seem like the auditing standards have a lot of the flaw in the current regulation, but it is the normal phenomena because the standard is imperfect same like the human. This is the reason for us to keep improve and revise the standard to become better and better. Besides, the standard is necessary in auditing because it is the guidance to the auditors to perform their competent task and provide the independent audit opinion. Although the standard is impossible to absolutely eliminate the fraud and the failure of audit independence, it could minimize the possibility and the frequency to happen the issues or cases like Enron and WorldCom. Hopefully the further exploration and rectification by standard board could improve the auditing standard and recover the confidence to the audit independence from the public.

Education :: essays research papers fc

Education of Gifted Children Started in the 1970’s, America’s Gifted & Talented programs are used to enhance the curriculum of students included in either category in order to challenge and strengthen their unique abilities. These students are usually provided a separate class with specialized lessons in all areas and a teacher with a special degree in gifted education. I feel that it is important that the teacher was a gifted student who would know what the students must face as "above average" members of their school. The job market for gifted education offers a wide range of opportunity and gifted teachers are needed all over the country. One of the earliest programs for gifted and talented students was set up in 1974, at The Old Donation Center, in Virginia Beach. Students scoring within the top 3% of students on an assessment test are referred here to be further challenged. These students are considered gifted and have special teachers and classes to promote development of their talents and minds. Programs like this began to pop up around the nation in the 70’s; however, gifted students were looked down upon by teachers, parents, and peers. Many people considered them to be "freaks" because they were different. They didn’t understand the implications of the terms "gifted" and "talented". Most people simply expected gifted students to act more mature or to be geniuses, even though gifted students are the same as other children in their needs as human beings. Some gifted students were forced to grow up too fast and some simply ignored the fact that they were smarter than others, thus, they were lost in the shuffle. The irony of it all is that gifted-ness seems to run in families and the children of these repressed gifted students are, themselves, gifted. But what exactly is a "gifted" student? Students (elementary & secondary) are given a repertoire of tests. These tests check IQ, psychomotor ability, specific academic aptitude/talent, creative and productive thinking, leadership ability, and skills in the visual and performing arts. The main requirement, the IQ, is tested by a standardized IQ test (remember, however, that IQ tests are not always perfectly accurate). Ratings are given to each bracket of IQ scores: 85-99 Lower normal 100-114 Upper normal 115-129 Bright 130-144 Gifted 145-159 Highly gifted 160+ Above profoundly gifted If a student receives a rating of "gifted" or higher (130+), he/she is considered to be a gifted student and is introduced into the

Literatur review

Correspondence to this article should be addressed to Christian Magallon, Department of Psychology, University of California, Merced, CA 95348. Email: [email  protected] edu Abstract In the contemporary world, inequality between males and females in the workplace is becoming a critical issue. This has been often considered a part of our past and yet now in modern times men and women are entering into the workplace in equal numbers but women still face gender discrimination in their occupations, especially in managerial positions.There are certain limitations and restrictions that women encounter while in workplace. There is a common idea that people firmly believe, hat women are not suitable for upper division positions because they do not have the characteristics suitable for those positions. It is very important to understand the basic biases and factors which are deterring women from reaching their goals and creating inequality in a male dominated workplace. The main factors aff ecting gender inequality in the workplace which have been studied here are leadership, power and perceptions.Keywords: gender bias, sexual discrimination, workplace segregation Fiction This research seeks to support the fictive notion that gender equality exist oday and gender biases are a thing of the past regardless of current efforts to create equality among genders in the workplace. To increase understanding of factors affecting women this study focuses on: leadership, power, and perceptions. Throughout history there has been a struggle for equality. The suffrage movement and later affirmative action were efforts to increase equality among genders.As the economy of the nation changed to a more industrialized one it demanded more workers. While Men were at war, the demand of workers needed for war production increased. Women decided to do their part to help with the war efforts: taking over the Jobs left by men. This was a huge step for women, and the realizing of women's potenti al in the workforce. Women were now becoming more and more present in the workforce, diversifying the population of employees. The introduction of women brought with it new theories through research, assessing and further supporting the existence of inequality for women in the workforce.To further assess and support the existent inequality between men and women; research was obtained through a search on the University of California, Merced's library data base. Over 278 studies preceded using key descriptive words: women, power, perceptions, and leadership. Studies found support the differences within gender and the workplace. Looking in detail at studies like Roos and Brook (1981) that assessed data from the 1974-1977 that showed that women have a large earning gap compared to men due to sex segregated characteristics at an occupational level.The research showed, women mostly work at low paying Jobs and they are less likely to exercise authority in those jobs. In a related study on economics, Mano-Negrin (2004), showed a significant ncrease in participation of women in the labor market without a parallel decrease of gender wage gaps. Adler (1994) research results showed that men hold higher position, higher supervisory, and authority compared to women. Women have less access to power and authority at work. Policymakers and supervisor make equal rules for them but women exercise less power than men.Aviolio (2009) results showed a significant difference in the effect sizes for leadership interventions conducted with all-male and majority-male participants versus all-female and majority-female participant studies. Bosak (2008) showed in their study that women perceive themselves less suitable for high positions because the perceived notion that they do not associated with masculine characteristics of men. Research has served as evidence for change. Major developments include formation of new associations and legislations.The Association for Women's Rights in Deve lopment purpose is to strengthen movements that advance women's rights and promote gender equality worldwide (AWID). The Equal Pay Act was signed into law by President John F. Kennedy in 1963 (EEOC). The Equal Pay Act was a law against reduction of wages that iscriminates due to sex. President Kennedy emphasized : â€Å"Adds to our laws another enter the labor force they will find equality in their pay envelope. â€Å"(EEOC) However, regardless of efforts it is clear that subtle biases of gender still contribute to discriminate against women in the workplace especially in male dominated workforce.Existential biases affect the prevalence of women in leadership, Job performance, and male dominated careers. It is important to understand underlying biases and factors in the work place that may hinder woman from reaching a state of equality among men in the workforce. Factors studied across genders in the workplace: leadership, power, and perceptions. Leadership and Power Let us first observe the two omnipresent notions that are leadership and power. It has long been understood and accepted albeit bias, that leadership and power are traits commonly associated with the male sex.Also, positions of power and of authority are linked to such generalizations. For example, this can be seen in the workplace where women are often segregated into professions that ultimately reduce the possibility of exercising autonomy and supervisory authority Oaffee, 1989). We see time and time again that women, when being considered for a position are subject to a bias comparison that subjugates their attempts at equality and fair judgment. The majority of the time the employers that are doing the considering prefer masculine gender characteristics to feminine characteristics (Goktepe & Craig, 1989).In their study, Goktepe and Craig found that interpersonal attractiveness and sex role orientation are both associated with the emergent candidate for the position. In this, we can see that it is of the utmost importance to understand what influences he emergence of a leader and note any difference between genders. So persistent is this notion of a gender bias that even women themselves cannot escape acknowledging it and even falling susceptible to its ideas.We see this recurring problem in several common patterns, one being that of women feeling vulnerable and out of place because they have no female role model in a position of power to revere. This lack of stimuli results in a reduction in chances of women to take on a leadership role (Carbonell & Castro, 2008). In Carbonell and Castro's study we see when confronted with a female leader model, for more than half the time women ake the leadership position, but when faced with a male leadership model the results are underwhelming.And, the men in that study felt indifference when faced with either model, signifying a common acceptance of male superiority or dominance. Other studies have also supported this disparity of ideas concerning the similarity between women and managers. In a study conducted by Brenner , Tomkiewicz and Schein (1989), we observe that men perceive successful middle managers as having those characteristics, attitudes, and temperaments more commonly ascribed to men in general than to women in general.Although the omen in this study Judged both male and female characteristics equally viable, it was only a function of change in the perception of women in general rather than a change in the perceived requirements for managerial success or even any perceptions of men in general. In other words, what has been perceived as approved managerial characteristics in the past has not changed. What has changed is how forward in positive and equally thinking is in truth very misleading.Yes behaviors have changed but sadly male managers still hold onto their original attitudes which involve a skewed sense of what the proper qualifications may be. It seems that blind ignorance may also affect aspects of occupational labor in the workplace. In the study by Cann and Siegfried (1990), there is a strong indication that the behaviors people recognized as indicators of a successful leader included those that are viewed as feminine. Leaders must be â€Å"behaviorally androgynous,† they must have the flexibility to exhibit both male and female characteristics.Thus, effective leaders are those that can appease an assortment of demands, and yet we witness the constant reminder of a societal gender bias implicating female characteristics as weaker and even less desirable. One can only wonder why some choose to ignore a possible fine addition to a firm because of a commonly held notion of gender superiority. Presumed notions of gender superiority in leadership qualities can easily be ascertained from many studies that have been conducted in the past, involving commonly held societal beliefs.But, these same bias notions of leadership qualities can be enhanced by certain workpl ace organizational climates. The atmosphere in which business involving the hiring of future employees or any upper level position is conducted, can be greatly affected by the pressures that are applied during that time. In a study done by Katz (1987), when put into a discriminatory setting the test subjects preferred to hire males. In the same study test subjects were put into a nondiscriminatory setting and the results proved to be quite interesting, the preference levels were almost equal between male and female candidates.From this information we can gather that a significant catalyst for discriminatory thinking is in part caused by the organizational climate that someone is in. Currently, sexual discrimination and gender bias in the workplace is alive and well. It is a widespread problem that is inhibiting many women's rights and allowing or an unfair advantage for the opposite sex. Most of todays research concerning this notion is focused on investigating the debilitating effe cts that negative stereotypes have on the targets of said stereotypes (Hoyt & Blalscovich, 2007).In order to move forward and overcome this bias and discrimination we must discover new avenues in which to employ a politically correct attitude towards those individuals of the fairer sex. Perceptions Understanding perceptions of society, focusing on perceptions of women in the workplace, helps increase understanding of the existent gap between genders at work. There are many factors that may contribute to the differentiation in treatment and appointment to leadership between genders in the workplace. Trentham, and Larwood (1998), examined the effects of power and willingness to discriminate in the workplace.Results show that people have a predisposition to discriminate against women. This study found that people in top positions of organizations had higher tendencies to discriminate against women than people with lower positions of authority. Individuals in power affect the dispositio n of a person of lower status to act in a discriminating manner often times going against own personal beliefs. The importance of this study is that biases exist against women due to perceived (1993) analyzes perceptions and attitudes of past events, and future measures implemented to reduce gap between genders in the workplace.Results show that men feel that past measures affected their careers more negatively, however both genders showed equal dissatisfaction with past measures. Men agreed with eliminating systemic barriers that limit advancement for women but where against preferential treatment. This clearly states that both gendrs have self interest in mind. Women want help to go up the ladder, men see that as a threat, therefore isapprove. Self interest conflicts held by men may hinder women from reaching equality in the workplace.Another study that looked at perceptions of leadership qualities in groups of similar gender was done by Prime, Jonsen, Carter, and Maznevski (2008) . This study looked at managers perceived qualities associated with leadership and gender. The study hypothesized that the qualities associated with leaders was more prominent in men than in women. Results show that in women respondents perceived women as more effective than men in: planning and role modeling, providing intellectual stimulation, and problem solving. Men on the other hand attributed that men were better at delegating than female leaders.Both men and women perceived and stereotyped women leaders as being more competent in supporting. The study indicated that both genders were attributing more positive ratings to their gender than the opposing gender. This study indicates that self perceptions also affect beliefs of self and others in ability in the work place. Perceptions of the meaning of equality are different among individuals according to their self interest. Other studies examine perceptions of gender and leadership oncerns in the workplace over time.The study do ne by Koch, Loft, and Kruse (2005) takes a look at changes in perceptions of women in leadership. With an increase of women in leadership the study compares the amount of change in beliefs now to the beliefs held 20 years ago. Results showed a tendency for gender association that went along with social perceptions; men were associated with terms: hard, strong, and aggressive. Women were Judged as soft, sentimental, and delicate. Although data shows a shift towards associating women with leadership; it is not significant as the orrelation between men and leadership.Despite efforts to close the gap of inequality it still exists in positions of leadership, small shift seen of women in leadership, is not dismissed. Perceptions of femininity in leadership Johanson (2008) seeks to find if prior conceptions of leadership exist between genders in perceived: conception, structure, masculinity, femininity, androgyny, and overall leadership ability. Results support the hypothesis that leadersh ip ratings were associated with masculinity and structure; the positive correlation between consideration and femininity was clearly supported.Leadership positively correlated with structure and not conception. The study indicates the importance of beliefs and associations of leadership without environment influence on perceived individual leadership style. This study proves that individuals still show a predominant belief that leadership is more closely associated with masculinity and structure than femininity and conception. Individuals overall continue to think of leadership as male oriented. For women characteristics associated with femininity are still not seen as positively affiliated with leadership characteristics.A study that demonstrates the effects of on the perceived suitability of women and men in leadership of failing or succeeding organizations. This study looks at the inequalities that women encounter when trying to advance in the workforce. The study hypothesized th at women are appointed to leadership positions when risk of failure and criticism are high. Results show that in general women are preferred over male candidates. The results state that the male was selected over a female when the company performance was improving. Women where often selected as the suited individual to take a leadership position in a ompany that was declining.This study shows that there is a clear preference of men to successful companies. This may be due to perceptions and beliefs of the individuals who appoint leaders toa position. This study looked at the suitability of both men and women in a management position Ted H. Shore (1992). The study focused on the potential of performance in managerial positions by assessing cognitive ability, Job advancement, interpersonal and performance skills. Despite women rating higher than men on performance style dimensions, they received lower ratings in management potential.Management ratings of both genders were comparable. The study results serve as evidence of subtle gender bias within the workplace. Stating that despite higher performance rates in women the actual advancement in the Job is the same as men of lower performance rates. The study analyzes perceptions of woman's interpersonal skills compared to men. Assessors deemphasized the fact that women outperformed men; giving more credit in interpersonal skills. A mismatch is perceived of women and attributes associated with management due to stereotypical and perceived views of women.Finally a tudy done by Wolf, and Fligsteing (2009)looks at factors that contribute to the unequal distribution of women compared to men in positions of authority focusing on education, experience, tenure, marriage, children, that help map how and why some individuals are in positions of authority. The study looks at composition of the workplace and situational beliefs of employers and women in notions of authority. The study assesses factors that influence Job charac teristics and allocation of male/ female in authority. The study concluded that men are given more authority than women in the workplace.The importance of this study highlights factors like traditional gender roles, personal choices, and self perceptions that affect the prevalence of women in authority. Conclusion According to McTavish and Miller (2009) there are both pros and cons to the modernization agenda. Reform and structural change have led to greater opportunities for women. Reform and modernization in organizational procedures have led to somewhat gender friendlier environments. However, there are paradoxes in the modernization agenda. It seems like women have to conform to masculinist styles of management.Many of the reforms are actually leading to re-gendering of job roles and procedures. (McTavish and Miller, 2009, p. 361-362). In the article Women's Leadership Development Strategic Practices for Women and Organizations Hopkins, O'Neil, Passarelli, and Bilimoria (2008) p ropose seven areas of leadership development practice along with recommendations in each of these categories for consultants and human resources professionals working with individual women and organizations. They state that leadership development positive outcomes at both the individual and organizational levels.They assert that esponsibility for developing the human, social, and political capital of women resides at the individual and the organizational levels. They also state that leadership development of women employees is a major business advantage to organizations. Also stressed is that principal importance must be placed on women feeling connected to the goals and objectives of the greater organization and conceptualizing a comprehensive picture of themselves as vital organizational partners. They also emphasize that consulting psychologists and human resources professionals have an essential role in helping women and organizations.They conclude that the assembly of leadershi p development that appreciates and addresses women's unique contributions will result in women fulfilling their individual potential and in organizational transformation, the two principal goals of effective, sustainable leadership development.

Family Constellations And The Collective Unconscious Essays

Family Constellations And The Collective Unconscious Essays Family Constellations And The Collective Unconscious Essay Family Constellations And The Collective Unconscious Essay Family Constellations And The Collective Unconscious Family Constellations and the Collective Unconscious Although many psychological and psychiatric theories abound, depending on what school a person adopts, most of the theories pretty much originate from a specific source and branch from there. This is true, especially when it comes to family dynamics. In trying to fathom emotions of the modern family of today, Bert Hellinger, in his book ?Love?s Hidden Symmetry,? has come up with certain conclusions about why we react the way we do, and namely, it is so we fit in with our family group more effectively. Yet it can be said that Hellinger is not necessarily the first to have brought up this theory. Carl Jung, Sigmund Freud?s protege, came up with some similar dynamics, but instead of addressing these dynamics as the ?family constellation,? as Hellinger calls it, Jung tagged it the ?collective unconscious.? Although these two mental health experts lived a century apart, their theories both have many similarities. In this paper, I will try to identify both of the theories, then compare and contrast them with one another. Finally, I will place my personal thoughts and experiences explaining how this has touched my own life. In his book, Hellinger puts forward that people generally behave the : hellinger, family, 2002, unconscious, jung, mccarthy, collective, parents, love, , child, theory, member, theories, own, much, control, children, way, order, one, necessarily, individual, idea, hellinger?s, constellations, both, in, toward, rather, personal, part, orders, motivations, members, forces

Morals And Orders in Guests of the Nation

Morals And Orders in Guests of the Nation Morals and OrdersThere is a superstition that under danger men can be expected to have more than their normal powers, and that they will outdo their best efforts simply because their lives are in danger. Indeed, in many ways the reality is just the opposite, and individuals under stress are far less capable of doing anything other than blindly running from or charging toward a threat. There are institutions in society that people turn to to help determine what is right and wrong. Most people believe that the laws of society are right and it is our duty to follow them. The majority of people stop at a stop sign even when there is no one else at an intersection. Sometimes what is legally right and what is morally right do not coincide with each other. The characters in "Guests of the Nation" are forced to decide whether to follow orders or their stick to their own personal beliefs.Microsoft NarratorIt is often hard to stick with our personal views when trying to accept something that i s believed to be wrong. The characters in "Guests of the Nation" struggle with the acceptance of a very emotional change in their lives that causes them to take a different outlook on life. "And anything that happened to me afterwards, I never felt the same about again." (O'Connor 1100) The narrator has made it through this gruesome experience and realizes that life must go on. The narrator also understands that he is a changed man, never to be the same again. The sun rises every morning and falls every night. Understanding that life goes on is a key remedy in solving dreadful memories of the past.The question of whether change is positive or negative is opinionated and...

High Underage Married and Divorce rates Essay Example | Topics and Well Written Essays - 1250 words

High Underage Married and Divorce rates - Essay Example The increase in the number of underage marriages has translated into a similar increase in the rates of divorce in the U.S. The divorce rate in the U.S. is very high and it is directly linked to the high rate of underage marriage. Underage marriage and divorce rates According to the National healthy Marriage Resource Center, most young teenagers and people in their young youth are getting into marriage with the aim of creating a future with their spouses. None of them plans to be involved in a divorce. While there is no way of predicting the future, past statistics have revealed that the majority of the underage marriage unions end in divorce after the first several years. Most teenagers are entering into marriage as an experimental game. They lack the knowledge of the true meaning of marriage; hence they are unable to stick with their partners when reality finally hits them. Underage marriages in the US are very peculiar since the teenagers who get married mostly live apart from eac h other. This is mainly because they are not financially stable and they have to continue relying on their parents (Lehrer 466). Statistics from surveys reveals that the teenagers in the age bracket of 15-17 years have increasingly been entering into their first marriage. The teenagers are entering into marriage with the consent of their parents and they are very excited to tie the knot with their first loves. 1% of all the teenagers in this bracket in America are married. Those in the bracket of 18-19 are even more in the married category. This bracket is made up of teenagers in college and in the universities where the rate of marriage is in an increasing trend. Most of the teenagers in various America universities get married even without the consent of their parents since the law allows it. The number of annual underage marriages is alarming increasing and the laws governing marriageable ages in different states keep lowering the age limit. In majority of the states, 16 years is the legal marriageable age but lower ages can also be permitted by the court to marry with the consent of their parents or guardians (Lehrer 469). The divorce rate in the US has been on an increasing trend for the past several decades. Most researchers have concluded that 50% of all marriages in the US end up in divorce. The high increase in the divorce rates can be linked to the similar increase in underage marriages. The young couples who get married do not last more than two years together in most of the cases. Divorce researchers have found that the average age of those who file for divorce is 20 years. Young adults make up the largest number of divorce cases in the US. Most of them blame it on the early age that they got into married at. The divorce rate in the US for persons under the age of 20 years is 27.6% for the females and 11.7% for the males. This reveals that females are the worst affected by the rising rate of underage marriage (Lehrer 469-470). Figure 1. Pie chart r epresentation of the marriage rate for those under 20 years. Analysis Among the reasons why underage marriages are on a high trend nowadays is the fact that the present teens in the society are very sexually active. Most teenagers engage in their first sexual encounter at the age of 15. More often than not, the children do not have the knowledge on how to use the various forms of contraceptives that are available. This leads to

Main Report Essay Example | Topics and Well Written Essays - 750 words

Main Report - Essay Example The present study also makes SWOT analysis of the topic under study keeping in view cultural factors and global phenomenon within which the industry observes significant boost during the last century. The future trends and dimensions of the industry have also come in the fold of present study. The contemporary world is the world of technological advancement and hi-tech industrialization. The invention of computer sciences, information technology, internet and mobile phones have revolutionised the world at large. The businesses in the contemporary era revolve round technological advancements and industrial expertise. It is therefore, our business plan is also related to the modern technology i.e. mobile phone PDAs. PDA refers to the personal digital assistant, which interlinks telephone, internet, fax and computers with networking characteristics. "A typical PDA can function as a cellular phone, fax sender, Web browser and personal organizer. Unlike portable computers, most PDAs began as pen-based, using a stylus rather than a keyboard for input.† (Quoted in webopedia.com/TERM/P/PDA.html) Before entering into a business, it is an essential matter to have a comprehensive knowledge and information regarding the particular field where one is going to exercise his abilities on the one hand and allocate his energies and concentration on the other. Gates declares knowledge and information a reason, which distinguish an enterprise from its competitors and rivals. â€Å"The most meaningful way to differentiate your company from your competitor, the best way to put distance between you and the crowd, is to do an outstanding job with information. How you gather, manage, and use information will determine whether you win or loose.† (Gates, 1999 p 1). Strategy is an inevitable part of every corporate firm’s management plan on which all its functioning stands. All the organizations either large or small devise methods and apply techniques