Generally Accepted Auditing Standards

Generally Accepted Auditing Standards Paper Madeline Cates ACC/491 Contemporary Auditing 1 November 7, 2012 Thomas A. House Auditing is extremely important to our businesses, our state and federal government, investors, banks, and our overall economy. Without auditing there would be plenty of room for mistakes. Boynton & Johnson (2006) define auditing as the following, â€Å"A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users† (p. ). To break it down auditing follows a certain process of steps using financial statements and tax returns to evaluate an organization in an unbiased way. Once this is done a written report is made by the auditors to give the organization the credibility they deserve. This credibility is passed on to interested users such as; banks, stockh olders, and management. The purpose of this paper is to explain the nature and functions of auditing, and relate them to an organization in which we are familiar. The organization is which I am familiar with is Chili’s Bar and Grill where I have been an employee for over 4 years.Chili’s is owned by Brinker Nation, which is publically traded on the New York Stock Exchange under the symbol EAT. Brinker Nation is audited by independent auditing committee with no relation to the company, they follow the standard of the NYSE as well as the Securities and Exchange (SEC). The Generally Accepted Auditing Standards (GAAS) are a set of standards that public accountants are required to use. All together there are 10 different GAAS that are used to establish the quality of performance and the overall objectives to be achieved in a financial statement audit. Boynton & Johnson, 2006) The Generally Accepted Accounting Standards apply to financial, operational, and compliance audits. Typically a CPA preforms a financial audit by evaluating a firm’s financial position to see if they are using GAAP. The results are then distributed to the general public. A compliance audit focuses on whether or not a firm is following rules and government regulations, such as the Sarbanes-Oxley Act that requires duel-purpose auditing and compliance audits.Operational audits focus on activities in relation to objectives. This is also known as a management audit. The Sarbanes-Oxley Act of 2002 and the Public Company Accounting Oversight Board (PCAOB) affect publically traded companies. The PCAOB is a private sector that was created by the SOX Act of 2002. Basically the PCAOB oversees auditors of publically traded companies to protect investors, creditors, and the general public. According to Boynton & Johnson (2006), the PCAOB was given authority in 5 major areas including, 1.Registering public accounting firms that audit the financial statements of public companies. 2. Setti ng quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms. 3. Setting auditing standards for audits of public companies. 4. Setting independence and ethics rules for auditors of public companies. 5. Performing other duties or functions to promote high professional standards ? for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002.With the help of the SEC, PCAOB, SOX Act, and GAAS we can ensure investors and creditors that publically traded organizations are presenting honest, fair, and straightforward financial information. Auditing is vital to the growth of our businesses, our local and federal government, and our economy as a whole. Resources Boynton, W. C. , & Johnson, R. N. (2006). Modern auditing: Assurance services and the integrity of financial reporting. (8th ed. ). Hoboken, NJ: Wiley. Louwers, T. , Ramsay, R. , Sinason, D. , & Stawser, J. R.. (2007). Auditing a nd assurance services. New York, NY: McGraw-Hill.

During protestant reformation

Henry Vic's people became angry with the church, and German monk Martin Luther spoke out (95 theses). B. The Elizabethan Era (p. 288) Elizabeth l, prove to be great ruler. Sent Sir Francis Drake across globe, and Sir Walter Raleigh tried to put colony in Virginia. Greatest feat is defeating the Spanish Armada. C. The Rise of the Stuart and The Defeat of the Monarchy (p. 289) After death of Elizabeth, James I took throne (Scotland). This angered Catholics after his support of Church of England. Charles I took over in 1625 and relations withPuritans worsened, also after he dismissed Parliament. This put England into civil war. Oliver Cromwell and puritans defeated Royalists. Puritans made a commonwealth. Big set back. Once Charles II came back from exile to assume the throne restoration began. D. The Renaissance (p. 290) Art, poetry, music, theatre, all thriving during this time period. Started in Italy and spread throughout Europe. Life on Earth began to hold more energy and interest than thoughts of afterlife and religion. A renaissance man was a well rounded man who did the best he could with his or her talents. This was the time of Shakespeare,Galileo, and other creative people who invented and developed things to cultivate time period. Such as compass, printing press, and things like that. People began to explore life on earth and began to question many important things. Theatre was huge during this time, and King James Bible was made. The time period concluded in 1660 II. Renaissance Literature A. Pastoral Poems and Sonnets (p. 291) Energy became vibrant in literature. Sir Phillip Sidney, Sir Walter Raleigh and Edmond Spencer all put forth great literature. A pastoral poem is one that represents an idealized manner of shepherd life. Literature of Nature also emerged evilly.B. Shakespearean Drama (up. 292-93) Shakespeare contributed so much to drama and literature during time period. Mystery, mystical and morality plays developed greatly. Interludes and Lati n and Greek dramas. He contributed tragedy and Comedies that to this day are famous. Also satires. His plays displayed many events and stories throughout history C. The Rise of Humanism (up. 294-95) Art, History, Philosophy and literature is what Humanists studied. English humanists were Erasmus, Sir Thomas More. Utopia was famous work of literature. Many translations also appeared. D. Spiritual and Devotional Writings (up. 295-96)King James Bible did more to mold English writing than anything. Scholar John Wickedly was scrutinized for his translation of spiritual scripture. King James Bible influenced John Million's â€Å"Paradise Lost†. Also puritan writer John Bunyan who was famous for his allegory arose during this time. E. The Metaphysical and Cavalier Poets (up. 296-97) Ben Johnson was an accomplished poet related to Shakespeare because of that manner or writing. Ben Johnson had a group of men who followed him called â€Å"Sons of Ben†, this included Robert Heroi c, Richard Lovelace, and Sir John Suckling. John Done represents the Metaphysical poets.

Link between economic development and crime and corruption Research Paper

Link between economic development and crime and corruption - Research Paper Example Experts who have not found a close link between economics and crime have linked increased crime outbreaks to a rapid rise in drug markets. Some even linked crime to inequality and injustice meted out to certain sections of the population. However, many experts continue to maintain that recession is in most cases the trigger for a rise in crime rates. The main reason for a lack of clear understanding between the various factors has been attributed to the inability of economists to conduct appropriate studies to ascertain the links. Many crimes occurring in the society is driven by favorable opportunities and changes brought about by social and scientific developments. For example, developments of better locking systems and use of advanced monitoring systems can bring down the crime rates in society irrespective of economic upheavals. However, crime rates are also likely to soar due to increasing unemployment rates that cause marked behavioral changes among the youth. While some expert s argue that lack of resources would prevent people from engaging in criminal activities, many others cite bouts of inflation and the increased demand for goods can also result in increase in criminal activities (Plumer, 2010). The second article by Wei reported in the National Bureau of Economic Research, explores the effect of corruption on the economic development of a country. In the case of the link between corruption and economic development, one of the first studies conducted for this analysis was by Mauro, who conducted a cross country regression study. From his study he concluded that countries where there was widespread corruption showed a much slower economic growth. However, since many factors can contribute to slower growth it is much difficult to solely analyze the effects due to corruption. One of the ways by which corruption deters economic growth is by reducing foreign direct

Tips for Writing Academic Process Analysis Essays Essay

Tips for Writing Academic Process Analysis Essays - Essay Example The below example of an essay in the field of human resource management illustrates the most important elements and stages of  the essay writing process.Human resource management is a very broad field of study: it is necessary to identify a specific aspect or element within this discipline to avoid confusion. For example, an essay can be written to demonstrate an increasing prevalence of human-centered approach in modern management practices. In order to fulfill this task, the writer is supposed to perform a solid review of relevant literature in order to understand the management practices of the past and present and draw a comparison between them. The key problem here is making decisions concerning what information out of the available mass must be included and what left out. However, the literature surveyed within the framework of this study must not necessarily deal with only one specific HRM aspect: the most essential criterion is the ability of publication to show the core te ndencies in management practices during the certain period. Only credible sources such as classic texts and peer-reviewed scholarly articles are taken into consideration during the review.The fastest and most convenient way to locate the materials required for such study is via online libraries. Since an abundant amount of credible studies have been identified during the search, the only inclusion criteria that have been applied in the selection of sources are English language and thematic relevance mentioned above. Other criteria such as methodological soundness or date of publication have not been considered.  

Reading response Essay Example | Topics and Well Written Essays - 500 words - 36

Reading response - Essay Example other hand, the US Supreme Court did not completely render it legally useless and added a condition that federal agencies need to consider Indian religions before making any policies that will affect the religious beliefs of the Indians. This paved the way for some positive changes with the formation of American Indian Religious Freedom Coalition (AIRFC) in 1988 which made statutory changes to protect the religious rights of the Indians. One amendment happened in National Historic Preservation Act (NHPA) which was enacted in 1992. This Act required that Indian religious and cultural sites be included in the list of National Historic Properties and this automatically protected them from consequences of any federal agencies’ policies (â€Å"American Indian Religious Freedom Act†). Firstly, I doubt the authenticity of this article provided the author name the date of publication are not stated. However, I have found this article quite interesting since it reveals the US government’s contribution in preserving the rights and freedom of the Native American tribes. Being minority, they may endure cynicism in the context of their religious beliefs and it is common occurrence that they face hurdles when attempting to enter religious sites or practicing religious ceremonies. To get the full support of the US Supreme Court it is necessary AIRFA’s language is rectified so that the clauses become more watertight. The article talks about the sacred objects, ceremonies and traditional rites of the American Indians which are included in the Act which protects them from any consequences of policies made by federal agencies. This article leads me to question the actual impact of AIRFA considering that it is not allowed to be used as defensive armor by the Amer ican Indians in the court of law. The US Supreme Court’s limited support on the Act is stated in another article by Alvin M. Josephy et al. (1999) which tells about a case where two Native American employees were

Internaional Accounting Essay Example | Topics and Well Written Essays - 1500 words

Internaional Accounting - Essay Example Russia borders on the Arctic Ocean, the North Pacific Ocean, and Europe. The neighbouring countries are China, North Korea, Finland, Georgia, etc. (Russia: Introduction n.pag.). It is an independent economy having a budget expenditure of around $372 billion and the unemployment rate being 6.6% (Russia: Statistics n.pag.). In the year of 1990, the economy changed itself from being a centrally planned to that of a free market economy (Russia: Economy n.pag.). FINANCIAL ENVIRONMENT IN RUSSIA\ According to Vladimir Putin, the Prime Minister of the Russian Federation, Russia has been ranked among the top five economies for alluring foreign direct investment (FDI) (Doing Business in Russia n.pag.). The country has shown a good figure in terms of GDP (Gross Domestic Product) in 2011 where the Government debt was around 10% of GDP and the inflation rate being 6%. The Government is also planning to invest around $1.5 trillion for developing the country’s economy for the upcoming three years. However, the figure of FDI has not grown substantially as it is just accounting to an amount nearly $40 billion coming to the third year. And that means there are not many multinationals or foreign companies investing in the country (Doing Business in Russia n.pag.). BUSINESS ENVIRONMENT For doing business in Russia, there are certain accounting principles that one needs to follow. Each and every registered company or firm is required to prepare individual RAS financial statements for each financial year ending on the 31st of December. The framing of the financial statements are prescribed by the Ministry of Finance, and it includes a two-year’ comparative balance sheet, profit and loss accounts, a statement for equity changes, and a one-year’s comparative cash-flow statement. Supplementary notes are also required (Financial Reporting Framework in Russia n.pag.). Various international organizations like the World Bank and IMF are giving their supporting hand to the Russian Federation in order to improve the GDP rate. According to a study by the World Bank, the following data has been figured out (World Bank n.pag.). Figure one. Graph showing the growth of GDP over the years in comparison with Europe & Central Asia: Source: World Bank Here we can see that in Russia, the growth of GDP was very low in 2003 and gradually became somewhat consistent over the years of 2006 and 2007. There were no production in 2009, but it came to a considerable position in 2010 and 2011. According to IMF, this has also been found that Russia has been the largest borrower. Hence IMF is examining what Russia, in return, has produced or improved before sanctioning any more funds (Russia: The IMF’s biggest failure n.pag.). LEGAL ENVIRONMENT Taking the legal environment into consideration, if a person gets engaged into a tax or commercials dispute in Russia, according to the Court of Law, he/she will have to approach the arbitrazh courts. The procedure starts with filling in a form, and the whole procedure, in original, takes around 9 to 12 months to get completed. There are also some business regulations that are practiced in Russia which are the competition policy and the policy of price controlling (Business Environment in Russia n.pag.). Russia adopted the Civil Law for its jurisdiction in order to compete with the Western-European nation states by strengthening political and economic power (The Common Law and Civil Law Traditions n.pag.). Investor protection and

Strategic Management Analysis Essay Example | Topics and Well Written Essays - 3000 words

Strategic Management Analysis - Essay Example The selection of this company is largely based upon the well known Thomas Cook brand, which is practically synonymous with packaged vacations as well as specific vacation related financial services and products. Additionally the company’s publicized commitment to a sustainable approach both to and within the tourism sector and destinations deserves the due recognition and is furthermore one of the factors for the selection of the Thomas Cook Group. The Thomas Cook Group, as a company per se, was established in 1841 by Thomas Cook who at the time was a providing excursions for fellow temperance members and campaigners and is credited with marketing the first private excursion train (Williamson 1998). This therefore makes the company almost 170 years old, which can certainly be seen as an asset in the view of competing travel related companies and service providers within the broader tourism industry. According to the latest annual report (Thomas Cook 2009) provided by the company the staff compliment is in excess of 31,000 people, catering to over 22 million customers, and in turn generating revenue in 2009 of  £9.3 billion. In addition to offering travel, travel related, packaged travel, and financial services in the broader travel sector, the company operates 95 aircraft, predominantly operating within and from the country of Germany in Europe. In so far as geographic location and representation is concerned, the group is r epresented by company owned and franchised stores in 5 geographic regions, within 21 different countries. The Thomas Cook Group has certainly grown over the years, and it appears that sound strategic management has been at the center of this growth, based largely upon acquisitions and mergers to access specific sectors of the tourism market. The analysis of the business’ history and timeline so to speak provides valuable insight into specific strategically related process, and management decisions within the group as it in turn allows us

Research Article Analysis Essay Example | Topics and Well Written Essays - 1250 words

Research Article Analysis - Essay Example The narrators would give a precise description of a child/ children with SLCN and give their concerns on the same. The researchers aimed at resolving a question about the knowledge and understanding of the professionals in their early years of developing children’s language and speech. The correspondents were chosen according to their confidence levels, quality of training, the need for further training and their employment of strategies to assess for SLCN (Mroz & Hall, 2003, 126). These led to a selection criteria in which the interview sample were chosen. It includes the type of setting, the level of confidence, and the role /job title of the correspondent and the regional authority of the respondent. Questions were then shared with the interviewee prior to the interviews that were audio-taped. The question was structured in a manner that it had a focus on a single child and least interference from the interviewer. The study used a research methodology for developing a theory that is grounded in data collection and analysis (Strauss & Corbin, 1990, 10). Analysis of data obtained from the fifty interviews was done using the Non-numerical Unstructured Data Indexing, Research and Theorizing (NUD*IST) software (Richards and Richards, 1993, 2). This software allows the user to store and classify data and then search for patterns quickly and in an efficient manner. Coding of transcripts was done to ensure coherence and consistency of patterns in responses obtained from the interviewees. The results obtained indicated that practitioners with medium confidence levels were less likely to volunteer for the interview compared to those with high confidence levels. According to Mroz and Letts (2008, 86), such occurrences is owed to the fact the people with little faith feel in need of help and information compared to those with high confidence who believe

Histology Detective Case Resolution Template Study - 1

Histology Detective Resolution Template - Case Study Example The body also has prevention and fighting agents, such as platelets blood turbulence, T cells, macrophages, and natural killer cells that kill moving cancer cells. However, the majority of breast cancer cells are able to pass and endure the condition to a destination (maybe due to short distance). The cells are breast cancer-oriented and treatment should be tied source, not the destination. The lung cancer identified is a product of breast cancer cells metastasis and the solution should be source oriented. Expected observations are that the patient has earlier been diagnosed with breast cancer and treatment was not successful, or he/she is suffering from breast cancer too (OCF Inc 1-2). Study of breast cancer cells properties and knowledge of cancer cells such as primary and secondary cancer formed the basis of my assessment and conclusion. Implementation of different strategies and resources such as breast cancer diagnosis first then proceeding to lung cells testing would be applicable. Baba, Alecsandru I, and Cornel Cătoi. Comparative Oncology. Bucharest: The Publishing House of the Romanian Academy, 2007. Print. Chapter 3: Tumor Cell morphology. Accessed from http://www.ncbi.nlm.nih.gov/books/NBK9553/ Bunyaratavej, Philippa. Bone Morphogenetic Proteins Secreted by Breast Cancer Cells Upregulate Bone Sialoprotein Expression in Preosteoblast Cells: A Thesis Submitted in Partial Fulfillment ... for the Degree of Master of Science. , 2000.

Latest Monitoring Tools Research Paper Example | Topics and Well Written Essays - 250 words

Latest Monitoring Tools - Research Paper Example However, the research indicated that the company’s rate of sales have not been majorly influenced by these social media sites owing to the fact that only 12% of its sales are influenced by comments on twitter, facebook and google+. This is an indication that clients spend more time of social media but, less time is spent on the company’s blogs or even its web page (http://socialmediatoday.com n.d). In order to improve the company’s sales through proper prediction of customers’ behavior in social media sites, the company can employ the use of Hootsuite: This tool assists company’s undertake their campaigns on social media regarding their brands (https://hootsuite.com n.d). It will also allow the company to measure the efficacy of social media on their sales hence assist in formulating solutions on predicted or potential challenges. This tool is easy to manage and above all its relatively cheaper as compared to other tools. 101 Vital Social Media and Digital Marketing Statistics. (n.d.). RSS. Retrieved February 11, 2014, from

Little Children Movie Review Essay Example for Free

Little Children Movie Review Essay You couldnt change the past. But the future could be a different story. And it had to start somewhere. This final statement sums up the message of the Little Children, a film opus of Todd Fiend, that talks not merely about a love affair of two married persons, but the story of struggle and redemption of common folk living in an upper-middle class suburban Boston. This notwithstanding, the film also shows a stereotypical, albeit real depiction of the contradictions in such a neighborhood – the soccer moms, the disempowered husbands, better called ‘house-bands’, and the bored housewives in terrible need of an ego boost. The film review shall mainly quote dialogue from the film, in order to showcase fully the power of this story about suburban Northeastern America. Sarah Pierce is a successful academic and campus figure, but has since lost all glory upon her marriage to Richard, and subsequent birth to Lucy, a self-assured little girl who refuses to do everything Sarah requests. She currently suffers from an absolute absence of love in her relationship with Brad, shattered further with her catching Richard in a fit of masturbation, while wearing her panties around his head. Moreover, she eternally despises the pretentious moms she sees in Lucy’s playground all the time. The lines with sarcasm are clearly suggestive of her clear disdain for the mothers, to wit – Mary Ann: He should just be castrated. Just snip, quick and easy. Sarah Pierce: [sarcastically] You know what else you should do? Nail his penis above the entrance to the elementary school. Thatd really teach him a lesson. This initial situation of Sarah inextricably creates the objective conditions for the future love affair with Brad, because one cannot reasonably expect, despite promises made at the consummation of marriage that she can eternally be faithful in the wake of the loveless situation that she is in. Her disempowerment as an intellectual by becoming a fulltime housewife living in a sea of pretentious women around her also gives further ammunition, albeit personal isolation from her community-at-large, for the blossoming of a new yet forbidden relationship with Brad. The other player in this love affair is Brad Adamson, a ‘house-band’ whose career is at a standstill – he failed the bar exams twice, and his wife is a successful documentary filmmaker, named Kathy. In such as situation, he feels absolutely helpless, in view of the fact that it is his wife that serves as the breadwinner of the family, and his main task for every given day would be to accompany their child Aaron during his playtime. Without an actual career to speak of, and a similarly successful past as Sarah, it is without a doubt a situation which would create the necessary conditions for his decision to enter into an affair with Sarah – them hopeless beings supposedly full of potential, now finally united. The proverbial meet-cute of film may be the scandalous yet affirming prank they pulled against the pretentious mothers in the playground, when Sarah and Brad hugged each other, to the absolute disdain of the mothers. The prank unleashed their long-kept longings of spontaneity and passion, long gone in the running of their marriages and only to be found again in each other’s embrace. Sarah, as the formerly empowered intellectual, possesses almost the same ridicule at Richard as what she has against the pretentious mothers, to wit – Brad Adamson: You have a nice place here. Sarah Pierce: You think? Yeah, Richard does pretty well for himself. Brad Adamson: Oh, yeah? Whats he do? Sarah Pierce: He lies. They shall soon engage in passionate love-making during a fierce rainstorm, but only after Brad realizes that their feelings for each other are mutual, as shown by a picture kept by Sarah in her study. Nonetheless, the couple in the affair approach their forbidden relationship, with great fervor, but a bit unsure, with even a tinge of guilt and remorse, particularly on the part of Brad, to wit – Brad Adamson: Do you feel bad about this? Sarah Pierce: No, I dont. Brad Adamson: I do. I feel really bad. The other characters in the movie are as interesting as the two main love-struck protagonists. Ronnie McGorvey is an indecent exposure offender, having served prison time and has since moved back into the neighborhood with his mother. Ronnie seems to have been unreformed in his perverted ways, when he masturbates yet again during a date set by his mother, ruining the date, and destroying all hopes of him ever finding love. His return, nonetheless, is met with great protest by Larry, Brad’s teammate in touch football, and a disgraced police officer. His protests turn violent at times, not content with the mere handing out of flyers and posters about Ronnie, but also vandalizing his house, and almost assaulting Ronnie and his mother. Their seemingly grown-men, good vs. evil conflict reaches a terrible turn when a drunken Larry goes to Ronnie’s house with a megaphone, waking the entire neighborhood and shaming fully Ronnie and his mother. As his mother tries to stop Larry from further his drunken actions, he pushes her to the ground, triggering a heart attack which would soon take her life. Nonetheless, before entering death’s door, she writes a note to Ronnie with a chest-pounding plea – â€Å"Please be good boy. † This triggers Ronnie to go on a fit of rage for losing his mother, ending in castrating himself, in pursuit of his mother’s request at death. Larry would soon realize how grave his mistake was and looks for Ronnie, and bring him to the hospital for medical attention. The stories of Ronnie and Larry ironically show the awkward sense of justice and reason disgraced persons in the community pursue to redeem themselves to their loved ones and to the community. Ronnie, in the most dramatic expression of remorse and love to his dead mother, has cut of his testicles – the physical object of his sexual perversion, in order to unrealistically undo the hurt feelings of his mother created by his former acts. But despite the spectacle of it all, the drama attended by it, there is no point in doing such. The mother is dead, and the date has been left crying. On the other hand, Larry, the disgraced police officer, puts the law into his own hands by maligning Ronnie’s person and by engaging into overt acts of harassment and violence in pursuit of this. The objective is clear, that despite his failure as an officer of the law, he himself continues to be an upright man, rejecting sexual depredation and moral turpitude in the person of Ronnie. He does his brand of redemption to a serious fault, notwithstanding through aimless grandstanding, by lumping together Ronnie’s person to that of his mother, by vandalizing her property and pushing her to the ground in pursuit of his shame campaign. By doing such, he fails in the end, because the object of vigilante-ism is not the person whose life was lost, but some innocent person whose continued life could have influenced Ronnie towards full redemption from his sins, without need of castration, nor the spectacle of it. Meanwhile, the affair between Brad and Sarah becomes all the more serious, to the point that Kathy herself now witnesses the truth of the affair through the tacit sexual tensions between the two during a dinner. They have even agreed to run away together, as when two young star-crossed lovers would leave their unyielding parents in pursuit of their hasty, yet seemingly ‘true’ love. In pursuit of this, Sarah even declares the situation to Mary Ann, to wit – Mary Ann: Oh thats nice. So now cheating on your husband makes you a feminist? Sarah Pierce: No, no, no. Its not the cheating. Its the hunger the hunger for an alternative and the refusal to accept a life of unhappiness. The two were prepared to leave their loveless homes, their young children and their real spouses to perfect the ‘love’ long lost, and which now they have found through one another. This feeling of seemingly ‘great love’ is expected, but appears clearly as one that is fleeting, one that is artificial, one that was created by the sordid personal experiences of their lives, where the affair’s function was a mere outlet of a love that is merely not sought, but never absent, in their own homes. Such is how their love is that in the film’s climax, at the supposed point of no return by meeting on the night they agreed upon to run away for love, the family and the past they have left pull them back, not through force, but by circumstances that put everything back into its proper perspective. Sarah’s Lucy gets lost, and a panicked mother searches for her relentlessly in the playground where she left her, only to soon find her along under a street light. It is on this moment, that the bubble of ‘love’ in the affair is completely pierced, that the idea of the absence of love is merely in her mind, nothing more, and Lucy is the personification of that love, that has never been absent, but as stated above, a love merely unsought. Brad himself experiences a similar piercing of the ‘love bubble’, in the exact moment towards their scheduled departure for love. Brad, the confident but now disempowered lawyer-to-be, has failed to leave his goodbye letter to Kathy when he met a serious accident while trying some skateboard tricks. No clue has been given as to why he failed to leave the note to Kathy, but what can be surmised is that he probably felt the same as Sarah had, the inability, at the final instance, to create the actual physical wedge between his past and his supposed future with Sarah. This unstated inability to leave is further buttressed by Kathy’s rush to the hospital to meet Brad at the emergency room doors, showing that despite acting as the breadwinner of the family, she is not without love for her husband, and that, as in Sarah’s case, Brad’s idea of a loveless home is again, a love merely unsought, waning and almost at the point of death, yes, but present with the ability to be roused to life again. In all these, the film shows who the real Little Children are in this story of suburban America – it is the adults who allow their feelings to get in the way of principled contemplation of relationships and love.

THE PEOPLE OF THE STATE OF ILLINOIS, ex rel. MICHAEL OCONNELL v. ROBERT TURNER, Essay Example for Free

THE PEOPLE OF THE STATE OF ILLINOIS, ex rel. MICHAEL OCONNELL v. ROBERT TURNER, Essay Opinion: mr. Justice thornton delivered the opinion of the Court: By the order of this court, the writ of habeas corpus was issued, commanding Robert Turner, superintendent of the reform school of the city of Chicago, to show cause for the caption and detention of Daniel OConnell. The petition of Michael OConnell represents, that he is the father of Daniel, a boy between fourteen and fifteen years of age, and that he is restrained of his liberty contrary to the law, without conviction of crime, and under color of the following mittimus: STATE OF ILLINOIS, COOK COUNTY. ss. Superior Court of Cook county. Of the Sept. Term, A. D. 1870. The People of the State of Illinois to the Superintendent of the Reform School of the city of Chicago: Greeting: We do hereby command you, that you take the body of Daniel OConnell, a boy above the age of six and under the age of sixteen years, who, upon due examination by the Hon. Wm. A. Porter, one of the judges of the Superior Court of Cook county, has been found, by competent evidence, to be a proper subject for commitment in the said reform school, and whose moral welfare  and the good of society require that he should be sent to said school for instruction, employment and reformation, and that you confine the said Daniel OConnell within the said reform school, according to the statute in such cases made and provided, and for so doing, this shall be your sufficient warrant. To the sheriff of Cook county to execute. Witness, Augustus Jacobson, clerk of our said Superior Court, and the seal thereof, this ninth day of September, A. D. 1870. A. JACOBSON, Clerk. The return is, that the boy had been detained by authority of the mittimus, which accompanied the petition, the original of which was filed with an endorsement thereon by the sheriff of its due execution, by the delivery of the body of the prisoner to the superintendent of the reform school. It is admitted, that the relator is the father of the boy, alleged to be restrained of his liberty, and that he is of the age stated. The only question for determination, is the power of the legislature to pass the laws, under which this boy was arrested and confined. The first act, in relation to this reform school, is a part of the charter of the city of Chicago, approved February 13, 1863, and the second is entitled, an act in reference to the reform school of the city of Chicago, approved March 5, 1867. The first section establishes a school for the safe keeping, education, employment and reformation of all children between the ages of six and sixteen years, who are destitute of proper parental care, and growing up in mendicancy, ignorance, idleness or vice. Section four, of the act of 1867, provides, that whenever any police magistrate, or justice of the peace, shall have brought before him any boy or girl, within the ages of six or sixteen years, who he has reason to believe is a vagrant, or is destitute of proper parental care, or is growing up in mendicancy, ignorance, idleness or vice, he shall cause such boy or girl to be arrested, and, together with the witnesses, taken before one of the judges of the superior or circuit court of Cook county. The judge is empowered to issue a summons, or order in writing, to the childs father, mother, guardian, or whosoever may have the care of the child, in the order named, and if there be none such, to any person, at his discretion, to appear, at a time and place mentioned, and show cause why the child should not be committed to the reform school, and upon return of due service of the summons, an investigation shall be had. HN2The section then directs, if, upon such examination, such judge shall be of opinion that said boy or girl is a proper subject for commitment to the reform school, and that his or her moral welfare, and the good of society, require that he or she should be sent to said school for employment, instruction and reformation, he shall so decide, and direct the clerk of the court of which he is judge, to make out a warrant of commitment to said reform school; and such child shall thereupon be committed. Section nine, of the act of 1863, directs, that all persons between six and sixteen years of age, convicted of crime punishable by fine or imprisonment, who, in the opinion of the court, would be proper subjects for commitment, shall be committed to said school. Section ten authorizes the confinement of the children, and that they shall be kept, disciplined, instructed, employed and governed, until they shall be reformed and discharged, or shall have arrived at the age of twenty-one years; and that the sole authority to discharge shall be in the board of guardians. The warrant of commitment does not indicate that the arrest was made for a criminal offense. Hence, we conclude that it was issued under the general grant of power, to arrest and confine for misfortune. The contingencies enumerated, upon the happening of either of which the power may be exercised, are vagrancy, destitution of proper parental care, mendicancy, ignorance, idleness or vice. Upon proof of any one, the child is deprived of home, and parents, and friends, and confined for more than half of an ordinary life. It is claimed, that the law is administered for the moral welfare and intellectual improvement of the minor, and the good of society. From the record before us, we know nothing of the management. We are only informed that a father desires the custody of his child; and that he is restrained of his liberty. Therefore, we can only look at the language of the law, and the power granted. What is proper parental care? The best and kindest parents would differ, in the attempt to solve the question. No two scarcely agree; and when we consider the watchful supervision, which is so unremitting over the domestic affairs of others, the conclusion is forced upon us, that there is not a child in the land who could not be proved, by two or more witnesses, to be in this sad condition. Ignorance, idleness, vice, are relative terms. Ignorance is always preferable to error, but, at most, is only venial. It may be general or it may be limited. Though it is sometimes said, that idleness is the parent of vice, yet the former may exist without the latter. It is strictly an abstinence from labor or employment. If the child perform all its duties to parents and to society, the State has no right to compel it to labor. Vice is a very comprehensive term. Acts, wholly innocent in the estimation of many good men, would, according to the code of ethics of others, show fearful depravity. What is the standard to be? What extent of enlightenment, what amount of industry, what degree of virtue, will save from the threatened imprisonment? In our solicitude to form youth for the duties of civil life, we should not forget the rights which inhere both in parents and children. The principle of the absorption of the child in, and its complete subjection to the despotism of, the State, is wholly inadmissible in the modern civilized world. The parent has the right to the care, custody and assistance of his child. The duty to maintain and protect it, is a principle of natural law. He may even justify an assault and battery, in the defense of his children, and  uphold them in their law suits. Thus the law recognizes the power of parental affection, and excuses acts which, in the absence of such a relation, would be punished. Another branch of parental duty, strongly inculcated by writers on natural law, is the education of children. To aid in the performance of these duties, and enforce obedience, parents have authority over them. The municipal law should not disturb this relation, except for the strongest reasons. The case with which it may be disrupted under the laws in question; the slight evidence required, and the informal mode of procedure, make them conflict with the natural right of the parent. Before any abridgment of the right, gross misconduct or almost total unfitness on the part of the parent, should be clearly proved. This power is an emanation from God, and every attempt to infringe upon it, except from dire necessity, should be resisted in all well governed States. In this country, the hope of the child, in respect to its education and future advancement, is mainly dependent upon the father; for this he struggles and toils through life; the desire of its accomplishment operating as one of the most powerful incentives to industry and thrift. The violent abruption of this relation would not only tend to wither these motives to action, but necessarily, in time, alienate the fathers natural affections. But even the power of the parent must be exercised with moderation. He may use correction and restraint, but in a reasonable manner. He has the right to enforce only such discipline, as may be necessary to the discharge of his sacred trust; only moderate correction and temporary confinement. We are not governed by the twelve tables, which formed the Roman law. The fourth table gave fathers the power of life and death, and of sale, over their children. In this age and country, such provisions would be atrocious. If a father confined or imprisoned his child for one year, the majesty of the law would frown upon the unnatural act, and every tender mother and kind father would rise up in arms against such monstrous inhumanity. * Can the State, as parens patriae, exceed the power of the natural parent, except in punishing crime? Footnotes * See the case of Fletcher et al. v. The People, holding that the father may be indicted and punished for inhuman treatment of his child. End Footnotes- These laws provide for the safe keeping of the child; they direct his commitment, and only a ticket of leave, or the uncontrolled discretion of a board of guardians, will permit the imprisoned boy to breathe the pure air of heaven outside his prison walls, and to feel the instincts of manhood by contact with the busy world. The mittimus terms him a proper subject for commitment; directs the superintendent to take his body, and the sheriff endorses upon it, executed by delivering the body of the within named prisoner. The confinement may be from one to fifteen years, according to the age of the child. Executive clemency can not open the prison doors, for no offense has been committed. The writ of habeas corpus, a writ for the security of liberty, can afford no relief, for the sovereign power of the State, as parens patriae, has determined the imprisonment beyond recall. Such a restraint upon natural liberty is tyranny and oppression. If, without crime, without the conviction of any offense, the children of the State are to be thus confined for the good of society, then society had better be reduced to its original elements, and free government acknowledged a failure. In cases of writs of habeas corpus to bring up infants, there are other rights beside the rights of the father. If improperly or illegally restrained, it is our duty, ex debito justitiae, to liberate. The welfare and rights of the child are also to be considered. The disability of minors does not make slaves or criminals of them. They are entitled to legal rights, and are under legal liabilities. An implied contract for necessaries is binding on them. The only act which they are under a legal incapacity to perform, is the appointment of an attorney. All their other acts are merely voidable or confirmable. They are liable for torts, and punishable for crime. Lord Kenyon said, If an infant commit an assault, or utter slander, God forbid that he should not be answerable for it, in a court of justice. Every child over ten years of age may be found guilty of crime. For robbery, burglary or arson, any minor may be sent to the penitentiary. Minors are  bound to pay taxes for the support of the government, and constitute a part of the militia, and are compelled to endure the hardship and privation of a soldiers life, in defense of the constitution and the laws; and yet it is assumed, that to them, liberty is a mere chimera. It is something of which they may have dreamed, but have never enjoyed the fruition. Can we hold children responsible for crime; liable for their torts; impose onerous burdens upon them, and yet deprive them of the enjoyment of liberty, without charge or conviction of crime? The bill of rights declares, that all men are, by nature, free and independent, and have certain inherent and inalienable rightsamong these are life, liberty, and the pursuit of happiness. This language is not restrictive; it is broad and comprehensive, and declares a grand truth, that all men, all people, everywhere, have the inherent and inalienable right to liberty. Shall we say to the children of the State, you shall not enjoy this righta right independent of all human laws and regulations? It is declared in the constitution; is higher than constitution and law, and should be held forever sacred. Even criminals can not be convicted and imprisoned without due process of lawwithout a regular trial, according to the course of the common law. Why should minors be imprisoned for misfortune? Destitution of proper parental care, ignorance, idleness and vice, are misfortunes, not crimes. In all criminal prosecutions against minors, for grave and heinous offenses, they have the right to demand the nature and cause of the accusation, and a speedy public trial by an impartial jury. All this must precede the final commitment to prison. Why should children, only guilty of misfortune, be deprived of liberty without due process of law? It can not be said, that in this case, there is no imprisonment. This boy is deprived of a fathers care; bereft of home influences; has no freedom of action; is committed for an uncertain time; is branded as a prisoner; made subject to the will of others, and thus feels that he is a slave. Nothing could more contribute to paralyze the youthful energies, crush all noble aspirations, and unfit him for the duties of manhood. Other means of a milder character; other influences of a more kindly nature; other laws less  in restraint of liberty, would better accomplish the reformation of the depraved, and infringe less upon inalienable rights. It is a grave responsibility to pronounce upon the acts of the legislative department. It is, however, the solemn duty of the courts to adjudge the law, and guard, when assailed, the liberty of the citizen. The constitution is the highest law; it commands and protects all. Its declaration of rights is an express limitation of legislative power, and as the laws under which the detention is had, are in conflict with its provisions, we must so declare. It is therefore ordered, that Daniel OConnell be discharged from custody. Discharged.

Examining roles and responsibilities Human Resources in BMW

Examining roles and responsibilities Human Resources in BMW Human resource management (HRM) is the function to meet the current and future resource challenges of the information society. In words of Taylor Human resource management is the range of people management functions, process and activities which involve more than one national context. It is the policies and practices involved in carrying out the people or human resource aspects of management position, including recruitment, screening, training, rewarding and appraisal. The concept of Human resource management in BMW cars is different as it concern with the change in perception of management and staff. They demand the intelligent graduated employees which can think differently and flexibly to change and compete with the other companies with their human resources. Human resource management includes that the people at work should think differently with innovation and creativity and with team work. HRM is the very important for the success of any firm in business because it places the ma nagement and the workforce with all the strategies. It not only makes the people at work but also maintains the relationships and culture among the staff. HRM has the applications at every level in the organisation and the proper role is to think before doing and the create mind set of workforce. HRM also solve the problems and conflicts between the managers and employees as they have to report everything to the HRM department in the organisation. INTRODUCTION OF HRM IN BMW BMW is the basically German company with vast experience in the field of cars and was introduced in 1981. This company spends more money on its human inputs to add value and also its complex contribution of human resources creates its competitive advantage. BMWs specialized staff which are able to offer superior quality of product and services in the market with the customer experience. Human resources plays important role in the BMW even in the time of recession as they have invest on the human inputs. But this depends on the financial condition and capabilities of the market as they had invested in training development and recruitment of the new management teams in their organisation. Earlier BMW was not giving importance to its customer services and its staff only focusing on its products and places for its expansion but later on they realise that human resources and their management is important for success in the market and competition. In BMW the goal of human resources is to c hange and improve their markets by using the new methods of production and materials and organise them into the excellent way of customer servicing. As always in BMW the goal of human resource management is to add more value and improve the ratio of cost in the added value of its car products. The main goal of HRM in BMW is to make people more productive and creative for the long term standing with them and when the management staff will be more productive then the jobs get more skilled. In recession also this company had constantly invested in the human resources and its development. HUMAN RESOURCE STRATEGIES IN BMW BMW is company which carries out very well planned strategies in its organisation. In this organisation the human resource strategy is applying to the whole organisation and BMW is improving its products and making a proper customer satisfaction by applying this strategy. This strategy is plays a very vital role in the BMW organisation and its employees. It helps them to innovate and create new products and services to their customers and making its products available and delivered in all areas where they are expanding their activities. Earlier BMW was making their products wrongly and not understanding the capabilities and needs of its customers as they were not giving importance to its human resources so after sometime they realise the exact meaning and importance of its resources so now they can focus more on markets and its customers. BMW is now making its organisation and its employees flexible so that they can change according to the technology and the needs of its customers in the market. Human resource strategies help them to take the proper care of people issue for the long term by providing best quality products and services, making long term commitments and needs for the future. The aim of BMW in this strategy is not to give them low cost products. Their main aim is to provide the high capable workforce and making its products unique in the competitive market. BMW is concerned with its managers and the staff to make them more innovative and developing their skills so that they can achieve a high task goals and objectives. The following are the Human resource strategies of BMW: Recruitment and Selection: The selection of the candidates is the first task and strategy of BMW. This is the most important element of the BMWs human resource management. In this they have to select the candidate who can match up the requirements of the job role. This includes the person who can identify the market conditions, attract customers to sell their products. The first process in this process is to analyse the role and then they develop the persons specification of that job satisfaction and then he going to identify the market condition to attract customers and then screening of applications. In screening of applications they short list the selected candidate whether to select or reject. After this they conduct interviews, assessments and tests of the candidate to decide select or reject. When candidate pass this interview then they check the references in the resume of the candidate and after above all they offer the person to work in the organisation. BMW is following a v ery good selection technique with their clear specifications and procedures in a long term. They judge the candidate according to the suitability of the role which provides them necessary benefits. Suitability of the role in the job includes the knowledge, skills, experience and personal attributes of the person which help him to perform according to the specifications of the job. All this process of selection and recruitment is properly planned in an organised way considering their future needs. Attracting the customers which is a part of selection process plays an important role as it does not include selling their products but also includes advertising the brand BMW in the newspapers, magazines, internet, television etc. and making awareness of the luxurious comforts and safety of the products of BMW. It includes the heavy expenditure in advertising the brand but they need to be more careful in spending on advertising anyways this strategy for marketing their employment. Screening: in this step of recruitment and selection of BMW human resource management the candidate have to fill the application form which shows the subjective quality of the person for the role and also helps in improving the quality of the process and increase the consistency. In application form the person has to fill up his bio data and other questions which show the difference of higher and low level of performers. Interviewing: Interviewing person who had applied for the role is very important otherwise they cant judge the mental and physical capabilities of the candidate. This process is conducted by the line managers of the BMW. In this interview they have long discussions, questions about the previous experience, favourites. This is the most commonly used technique in every multinational organisation which helps the interviewer to make a judgement about the candidate specialization for the job. They can judge whether the person can satisfy the job or not? The questions in this interview are properly listed to get specific information about a standard of judgement or criticism and the candidate get a score against the answers he had provided in this interview. Testing: Another process followed by the BMW human resource department is testing the ability and personality of the candidate. In the ability test they test or measure the aptitudes like knowledge, vocabulary, typing speed, awareness about the products and accuracy of the candidate. On the other hand are the personality tests which show the personal characteristics, attitude, behaviour and values of the candidate. In this they also test the individual beliefs and the capability that how they deal with problems in selling the products or their convincing and marketing power in the organisation. In this process of testing the candidates in BMW the ability tests are more consistent and free from errors than the personality tests. Checking References: After testing the candidate then the manager or the interviewer has to check the references of the educational qualifications, eligibility, work experience, licences and the special check on the criminal records and health problems. After checking the references they give the offer letter whether it conditional or unconditional. Training and Development Once candidate pass the above steps of recruitment and selection then he has to undergo from the training of the role offers to him. This training process is essential to improve the performance of the job which helps to develop their personal and professional characteristics of candidate. This training involves coaching and development of the professional skills which are more efficient and effective in learning and development of the individuals. The different types of training are informal training, on the job or off the job training, product and skills training, behavioural development and technical training. They give the training to their employees for how to develop different styles of learning, materials, design of the products, and also look after their personality types. In this training also involves use of heavy and expensive equipment and machines and provide stipend in between their training. This training on machines and equipment improves their performance of the job. BMW teach their employees the easy and small steps first and cover their health and security issues and make their employees proud to be a part of this organisation. In this training the line managers face the major challenges to develop the confidence, personality and skills to solve and find the solutions to the problems in the organisation. Managers want their trainees to be creative, innovative, productive and sufficient to operate at tactical and strategic level in the company. They trained them to seek the responsibilities of the task given to them and never be step back in any problems. After the trainee complete the process of his training and development of the specific role given to him then the line managers give them a pat on their back and recognise them for their successful completion so that they motivate in performing their tasks well on the job. In conclusion we can see that there is an increase in proportion for training at both individual and group level at a great value to the companies like BMW by means they can provide satisfaction to the customers about their products. Even the training also undertaken by BMW in the time of recession as they were pressed against by their competitors. The BMW group has opened a training academy near Reading with more than 30 workshops and 20 training rooms which recruit the skilled workers. BMW is planning to increase the number of workers to 2000 in their dealerships to increase their growth in the UK. BMW is training their trainee practically and theoretically by the Trainee Promotion Programme (TPP) and PC programmes with the benefits of pay like bonuses on Christmas, New Year etc. with free meals. They are providing the best training programmes with the best facilities to their trainees to make them more confident and motivate them to improve their performance of work. Performance Management In BMW the performance of the managers and staff is initially important to achieve the goals and objectives of the organisation. Performance management is the essential and organised process that carries the success and helps in developing the capabilities and performance of the individual or work team. The strategy of human resource management is to develop the managers or leaders in the organisation who can help their employees or subordinates to make their performance effective and efficient. The managers are the only ones who can manage the performance of the workers by understanding and knowing what the employees expect from them and engage them in each and every activity and ask them for feedback which can improve their quality of performance in the organisation. The BWM human resource management is working more on this performance by enhancing them to learn their goals and objectives and they recognise that there is a greater need for the management to apply these performance tools in the company through which they can develop their reviews, skills and framework. In this management the employees are sharing their views and ideas with their leaders and managers so that they can find better ways measuring and improving the performance. The performance management of the BMW shows that how BMW is working its functions effectively in the environment. The performance of this company shows how they are executing their plans, goals, objectives and what will be the outcome of their performance? The purpose of the BMW management team is to achieve the better results by managing the performance and maintain the standards of performance of their work team. The main goal of the line managers is to create or develop a relationship or culture between them and their workforce to seek the responsibility for the consistent improvement in the performance and skills of their business procedures and processes. There are certain principles which BMW follows in performance man agement i.e. line manager transfer their corporate goals in into their human resource department at individual and group level, clarifying the goals to their workers, understanding and sharing the problems and finding solution to improve the performance, continuous feedback, encourage their subordinates for open and honest communication, mutual respect and transparency between them. These all basic principles implemented properly by this company HR team and it surely helps them in improving their performance management. In this we can conclude that performance management is to support by the managers to their workforce to improve their performance, skills, knowledge and experience while doing their job. Employee Relations: In modern times relation with employees is essentially important and as a part of human resource strategy. Involvement and participation of both employee and managers in the organisation shows how strong is the relation between them and the difficulty of maintaining this relation for long time. In BMW the managers are constantly involving with their employees in several practices which directly improve their relations and performance in the organisation. The main task of managers is to maintain the employee relations so they can generate more commitments for their work and contribute to their operation effectively. The manager of the BMW focuses mainly on the engagements and commitments of their workers to maintain their employee relations. There are many benefits which BMW provides to its employees when they join the company like medical insurances, annual bonuses, dental and vision insurance, holiday pay, vacation pay, life term insurances which include accidental and death insuran ce, medical expenses, disability insurance according to long and short term which will be fully paid, personal day pay, sick leave, free education training and development. These all benefits which BMW provides to its employees play a crucial role in maintaining the relation with employees. These benefits also help the organisation to improve the performance and contribution of employees in the production of work. The chief executives of BMW are rising the salary and bonuses of their staff twice to the workers working in other companies. BMW is the only major and first company who had make the bonuses of assembly workers same as of the top managers in the organisation. BMW is showing a great contribution to improve the relations with the employees so that they work with dedication and hard work which increases the sales and production of the company. The spokesman of BMW in his interview said that they are creating transparent and regular relations with their employees so that there should be no gap between the managers and workers. They are giving bonuses to the superiors and subordinates depend on the companys profit, sales and performance of each employee. BMW is also sharing profits with their line and top managers which is good in business to deal at the time of recession. During the time of recession the profit sharing motivates and encourages worker which is a good way for the BMW to make their workers employed. There are certain factors which BMW has adopted to improve its relation with employees: Downward communication: The first factor that maintains the employee relation is the downward communication from managers to its subordinates. In this the managers should educate and trained their staff towards their role in the organisation which shows leadership in which employee has to follow his manager for executing the tasks and responsibilities. Upward problem solving and finding solution: Another factor for improving the relations is not only from managers to subordinates. It also from subordinates to its superiors in which the subordinates participate in the decision making process and support its managers in solving the problems by creating new ideas, opinions and find solution instantly. This motivates them to maintain cooperative relations by different suggestions, schemes and surveys etc. Task Participation: another category of improving the relations of employees with their managers is the participation and involvement of both of them in task or responsibility given to them. This also involves the job redesign in which they have to extend the task undertaken in work. This task participation involves financial, consultation and representative participation and involvement. Manager and employee are expected to play an important role in the development and maintenance of the tasks in the job. They need to follow the new techniques and strategies to complete and achieve their goals, objectives and tasks of the organisation and share the commitment between them. PERSONAL MANAGEMENT: Another important strategy of human resource management in BMW is the personal management. BMW HRM staff is managing the employees in achieving the goals and objectives. In this personal management system the managers manages the education, qualification, training and experience of the employees. This is the process of directing the employees in achieving the long term and short term goals make them flexible enough to deal with any changes in the situation with intelligence and open frame of mind. Personal management includes the following Team Building: team building also an important task in personal management system in the organisation. The managers have to build the teams according to the experience and qualification of the workforce. The manager has to maintain the understanding between the team and give them edge in the corporate staff. Effective Meetings: this effective meeting means that the managers have to conduct the interview for the staff and the committee in which they have to focuses on the agenda of meetings, goals and objectives to achieve to be planned and prepared. Discussions and participations of the right people involved in these meetings. While arranging these meetings the personal management has to decide the time, place and venue of conducting these meetings. Time management: the time management is the most essential point of the personal management. They have to manage the time to prepare and plan to complete their tasks and responsibilities to achieve the goals of the organisations. They have to maintain a balance between their personal and professional lives. Decision Making: decision making in the management helps to solve the problems to reach their goals and objectives and provide them alternatives for executing their plans. In this managers gives right to their subordinates to participate in decision making process and support their superiors which helps in maintaining the understanding and cooperation between them. EFFECTIVE DECISION MAKING BMW human resource team make up the mind of the individuals to make their decisions effective. The effective decision making is dependent upon the HR team performance. The team performance shows the quality of decisions taken to make the products and services better and new which makes the customers attract to buy their products. Now days the faculty members in the BMW is helping the new fresher and graduates to make right decisions by improving their capabilities and confidence while working in the organisation. Decisions can be small scale or on large scale. Both types of decisions are taken in BMW and by the human resource management team as it is the most important part of their strategies and they have to mainly consider the quality of decisions. The small scale decisions are mainly on the location, time and venue of the next meeting which involves resources such as time and energy. The large scale decisions also involves lot of time and energy but decision may be on the designi ng a project and deciding the alternatives. These decisions are decided by the HR team in BMW which can make the decision effective and efficient for the success of the organisation. The HR team in this organisation consider the three main important things which help them to make their decisions effective and correct. Firstly, they have to consider the environment for taking the decisions. In this they have to see the communication between the managers and the working team so that they can improve the quality and remove the conflicts between them. Secondly, is the method or ways of decision making by SWOT analysis and the last is the tools which BMW is using for the effective decision making. Recommendations In terms of strengths and opportunities in the way of BMW instead of this there are also weaknesses and threats which the company has to overcome with the performance of the HRM team. As we know that BMW is having competition in the market so they should not make the prices of their products so high. They should decrease the prices of their products and services otherwise their sales will slow down in the market. As we know that there is economic recession, increase in the price of fuel, globalization of markets and more automobiles companies are expanding in this period so it will be problem for the BMW if they increase their prices and customer will look for the other competitive alternative in the market which will slow down the business sales and performance of the employees. The management team should take some effective decisions considering all the threats and weaknesses mind. The BMW should design new products keeping in mind the pollution. Now days the customers are becoming more aware and knowledgeable about the products so the HR team should develop some strategies to deal with it and should make sure that customer should not loose any interest in buying their products.

ORGANIZATIONAL BEHAVIOR Essay -- essays research papers

One of the more significant or essential concepts in my opinion is communication. Communication, the exchange of information is a key concept because when information is shared in a constructive manner there is an opportunity for understanding and even acceptance in most cases. Communication develops a sense of trust and portrays a gesture of sensitivity which usually results in a more positive reaction and cooperation. Open communication is especially important when transition is involved. Communication will enable a smoother transition because all will be aware of the changes taking place and with some explanation may welcome the change due to the greater understanding the communication may have provided. When an organization withholds information it creates havoc and mistrust amongst the members of that organization. Communication may not always be negative; it is just as important to communicate when the information is that of a positive nature. Organizational effectiveness and efficiency relies on each member of the organization’s participation or contribution. An organization must identify what their goals and strategy are and recognize what their strengths and weakness are. They must improve their methods and practices to greater their strengths and evaluate the areas or factors that are preventing or weakening their productivity and overall progress and restructure or eliminate to achieve the organizations goals. This is one area where organizational learning...

Kaffir Boy :: essays papers

Kaffir Boy Slaves in Their Homes â€Å" Sirens blared, voices screamed and shouted, wood cracked and windows shattered, children bawled, dogs barked and footsteps pounded†(7). This scene is from the autobiography Kaffir Boy written by Mark Mathabane. That is one of the scenes he had to live through every morning in apartheid South Africa. Apartheid is a policy of segregation and economic discrimination against non-whites. Apartheid system affected every black person living in South Africa during that time. It forced blacks to become slaves in their own country. The system forced blacks to live in unsanitary environments, work-degrading jobs and carry passes, and receive limited education. Blacks and whites were living in different sections during apartheid. While whites lived comfortable lives in their extravagant mansions and driving their fancy cars blacks had to live in a disease infested neighborhood with no electricity or in door plumbing. Approximately one thousand people lived in shacks that were squeezed together in a one-mile zone. The alleys were filled with dirt, rats, human wasted and diseases. Blacks lived in houses made of â€Å"old whitewash, a leaking ceiling of rusted Inx propped up by a thin wall of crumbling adobe bricks, two tiny windows made of cardboard and pieces of glass, a creaky, termite-eaten door low for a person of average height to pass through...and a floor made of patches of cement earth†(31). Living in such a degrading environment kills self-esteem, lowers work ethic and leaves no hope for the future. Degrading low paying jobs were the only jobs available for black men. Women worked as servants for whites. Men had to work in mines, clean up toilets or work as police officers abusing their own people. â€Å"Shit-men-belligerent immigrant workers who, because of what they did, were looked upon by many black people-went about the communal lavatories picking up buckets of excrement†(83). Working as servants for whites was one of the better jobs for black women. Blacks could not walk around freely in their own country without carrying a passbook. Without a passbook, blacks could not work or travel. The passbook had to be paid for by black families who did not have any money. They were arrested and put in jail if their passbooks were not in order. Blacks were trapped with no way out, not even the hope of education.

Free College Admissions Essays: Summer Camp Entrepreneur :: College Admissions Essays

Summer Camp Entrepreneur The first wedding that I planned was in no way a traditional wedding. Ten eager little girls decorated the printed invitations with sequins, buttons, and markers. The same energetic hands prepared the wedding feast, consisting of bagged lunches, blintz soufflé, and of course a layer cake. On the big day I looked around with excitement. Again, I noticed something odd about this wedding. All the participants and guests appeared about four feet high. The "groom" had long hair pinned up with brown lines on her face (was that supposed to be a beard?) The wedding location, a back yard with a swing set and a wading pool, seemed far from romantic. This wedding however was not supposed to be one of those types of weddings. As I pressed the "PLAY" button on the tape recorder I knew that ten 4-6-year-old girls cared deeply about this wedding. Despite the absence of a reason for celebration, I pulled all the girls into the circle and we started dancing and clapping to the music. The energ y that went into the preparation on previous days could finally be appreciated. My campers and I not only celebrated the accomplishment of the mock wedding, we celebrated the fun and excitement we experienced for the first three weeks in Camp Glitter Girls. I had begun preparing for Camp Glitter Girls over four months before by budgeting, sending out fliers, confirming registration and finally making sure that every camper would have the time of her life. As I danced, I celebrated the times I almost lost my patience but didn't, the times that I planned activities late into the night because I knew that only an organized schedule would ensure the success of my camp. The lessons I had learned from previous summer camps contributed greatly to this camp's success. At the age of thirteen, I first ran a camp for eight children. The next year a friend and I co-managed a camp for twenty children at a small school campus. Finally at the age of fifteen I created my most challenging summer camp with thirty-five children. In just three years the size of my camp tripled and so did the life lessons. I not only carried the responsibility for my own "bunk," but with my co-manager I hired other counselors, arranged busing to and from field trips, managed a $15,000 budget, and ensured that thirty-five children had a fun summer.

Imagining the New Britain

Yasmin Alibhai-Brown presents the various social and political transformations that took place in Great Britain during the latter part of the 20th century (Brown 3). Because of class mobility and increasing differences in population structure, values, and cultural identities, the country had undergone alterations in terms of its domestic, foreign, and military policies. Thus, the author notes that these changes would decide the political, economic, and social history of the country.Social and racial changes were highly noted in Britain during the 1950s and 1960s. According to the author, prior to the said period, racial discrimination was absent in Britain. The ‘colored’ people comprised only an insignificant portion of the population. Their political influence was of no value to the ruling counties and districts. Beginning in the 1960s, the population of black and Asian migrants increased. Discrimination began to take course, as some of these migrants were able to acqui re economic and political power in the noted sectors of the country.Although reluctant to put the migrants to equal footing with the â€Å"native† citizens, the Parliament passed successive race relations acts in order to prevent racism from taking grip of the social climate of the country. In other words, the government of Britain feared a US-type of racism; a form of racism that would cause riots and possibly revolutions. The â€Å"native† population reacted indifferently to the social changes occurring in the country since it did not really changed their political and economic standing.Political changes were also noted in the 1970s. With the increase of Asian and black migrants, there was also an increase of Asian and black MPs in parliament. The increase though was insignificant compared to the number of seats acquired by traditional politicians representing the â€Å"native† population of Britain. When the Labour Party won the election in 1997, several Asia n and black MPs were appointed to important positions in the government.This was in recognition of the important contributions of the colored minority in the economic rehabilitation of the country in the 1980s (and their significant contribution in the country’s GDP). In addition, the inclusion of Asian and black MPs in the prime ministers cabinet was a startegy of the Labour Party to acquire the votes of the minorities (especially in large industrial cities). Here, one would note that the minorities, although still underrepresented in parliament had acquired some â€Å"slice† of political power.The author notes that in recent years, religious discrimination is being revived by fundamentalist Anglicans (Brown 19). The establishment of several Catholic schools (run by the Jesuits) in the country infuriated many Anglicans; religious hatred that can be traced in the 15th and 16th centuries. According to these fundamentalist Anglicans (interviewees of the author), Catholic converts in Britain were being brainwashed by the Catholic clergy on certain issues like abortion, divorce, and the use of contraception.This â€Å"brainwash† was according to them a grand strategy of the Roman Catholic Church to disrupt the social and political infrastracture of the country. The author concludes that these changes were the result of Britain’s increasing mixed population. As the number of migrants increases, their political, social, and economic significance also increases. Work Cited Brown, Yasmin Alibhai. Imagining the New Britain. New York: Routledge, 2001.

Draft MOU with Diponegoro university Essay

ThisMemorandumof Understanding(MoU) recordstheintentionofDiponegoro University, in special its business School, (hereinafter referred to as DU) and the Institute of Management applied science (hereinafter referred to as IMT) to work together to have one or more bargains for multinational. pedantic collaboration.It is made as a non medical dressing gesture of frank go out surrounded by the cardinal entrys. Period of Agreement ThisMoUshallbecomeeffectiveonthedateoffinalsigningandwillberenewableevery 5 geezerhood upon the mutual go for of both parties.This MoU whitethorn be revised or scratchby mutual written accede by the signatories or their designated representatives. Other matters non covered by this Memorandum shall be decided by mutual givement and may be shell to the resultant of formal written contracts between us. The parties shall polish the exertion of this Memorandum on an annual earth. Purpose and Areas of Potential Collaboration DU and IMT handle a n aspiration to 1. make headway the switch over of subject grade students, enrolled on their single postgraduate ground level designs, who will be admitted consort to the entry regulations of the host refuge2. Promote the tack of faculty for occasion direction and look 3. Promote collaborative research in areas of mutual interest with a idea to publishing by joint authorship 4. Organize joint worldwide conferences/seminars, symposia and workshops 5. Develop any former(a) broadcasts inversely equalized upon during the tip of this MOU. The development of a collaborative relationship between the parties is subject to A. The approval of the relevant authorities of both DU and IMT and will be subject to norms & procedures of schoolman standards of both the partner Institutions.B.Obtaining all requisite or advisable governmental, restrictive or other relevant approvals, consents or licenses. The parties agree to the following for the period of this agreement, subject to precise agreement at any particular time Student Exchange 1. The parties shall transfer a maximum of 5 graduate students per year, with parity to be achieved over the period of this MoU. If parity is not achieved, the parties agree not to request pecuniary or other compensation 1. Exchanges shall be arranged for a maximum of two semesters/terms.The period ofstudy peradventure followedby aninternship,thearrangementsforwhich shallbeagreedbythepartiesinadvanceofthecommencementofthe commutationto comply with any visa regulations 2. Students act in the program will be accepted as non-award candidatesbythehost creative activity, submitdthattheyfulfilltheadmission requirements of the host institution.Since assertion in both the institutions will be conducted in English, students selected for exchange must run across- the minimum language requirements normally ask by the host institution for exchange students 3. The students shall be selected on the basis of an excellent pedan tic background, excellent command of the subject-specific language required fortheir integration to the chosen curriculum strongmotivationtostudyforthe donnishian program offered by the host institution and the maturity to live and study in a foreign environment.4. Students will be nominated and recommended in writing by an official representativeoftheirhomeschool/institution. Followingthereceiptofthe applicationmaterial,thehostschool/institutionwillprovidethenecessary financial aidance and documentation to satisfy visa requirements and other formalities, such as wellness insurance 5. The parties will assist exchange students to find suitable readjustment and insurance.Accommodation and mess facilities will be provided at IMT 6. The selected exchange students of DU and IMT shall pay their menstruum tuition feestotheir singlehomeschool I institution i. e. DU or IMT, prior . to participation in the program, at the dates normally specified by their respective home school I institu tion for the payment of such fees 7. The parties will agree in advance the credits that exchange students will be required to take.Non-award itinerary work may not be used at a ulterior time to fulfill requirements for a degree program, and students may not change academicobjectives 8. All expenses including air fare, topical anaesthetic travel, health insurance, accommodation, food etc. will be borne by the student. Faculty Exchange, Research and Conferences1. The parties shall exchange an agreed number of faculty members and specialists basedontheavailabilityofopeningsandthenumberofqualifiedfaculty members interested in participating in the program 2. Exchange faculty will outride employees of their home institution for the purposes of terms and conditions of craft3. The home institution shall cover international travel expenses while the hostinstitution shall, on the basis of reciprocity, cover local transportation, accommodation and hospitality for exchange of faculty. Oth erdetails,including the financial arrangements, will be agreed on a berth to case basis4. No later than ninety (90) geezerhood before the start of from each one academic year both partieswillpresentalistofnominatedfacultymembersalongwiththeir credentials to each other for participation in the program for the upcoming academic year- 2011-12 5. The parties agree to cram joint international conference/seminars, symposia andworkshops electric charge joint research projects and exchangeof publications.Governance and leading The Director of IMT-Nagpur, Dr. Rajendra Nargundkar and the Professor-Faculty of Economics- Dr. Waridin of Diponegoro University, Indonesia or their designees will provide the senior leadership within their respective organizations to move the venture forward.Exchange of discipline Each party will exchange training with the other with a view to understanding whether it would be effective and pragmatical for the institutions to work together. Confidentiality T hisMemorandumandanyinformationprovidedinconnectionwithitmaynotbe disclosedtoanythirdpartyotherthan(a)thepartiesprofessionaladvisers(b)asrequired by right or a relevant regulatory authority (c) with the prior written consent of the other party or (d) where the information has come into the public domain with no fault of the party lack to disclose it.Intellectual Property Unlessagreedotherwiseinwriting,anyIntellectualPropertyrightsbelongingtothe parties,whetherinexistenceatthedateofthisMemorandumorcreatedduringthe syllabus of it, shall belong to the respective parties. Publicity 1. The parties will not include the name or logo of the other party in any advertising or forwarding material without the prior approval of the other party on a case-to-case basis. 2. Neither party will do anything which in the reasonable opinion of the other, would detriment the others reputation and/or business. Disputes 1. The parties shall attempt to resolve in good faith any dispute arising between them out of the operation of this Memorandum. If the dispute cannot be resolved informally, it shall be referred to the Head of the business School of DU and the Director of IMT- Nagpur Dr. Rajendra Nargundkar. 2. This Memorandum shall be governed by and construed in accordance with the laws in India/Indonesia.3. Any dispute arising out of the operation of this Memorandum shall be finallycolonized by arbitration under the Rules of arbitrament and Conciliation of the International Chamber ofCommerce by two ormore arbitratorsappointed under those rules. The place of arbitration shall be New Delhi and the dispute solution proceedings shall be in English.This MOU is sign-language(a) by the parties on this 17th sidereal day of September 2010 at Nagpur (India) and the parties have affix their Seals. ForINSTITUTEOF MANAGEMENT TECHNOLOGY- NAGPUR. (Dr. Rajendra Nargundkar) Director. SEAL For DIPONEGORO UNIVERSITY, SEMARANG-50241, INDONESIA. (Dr. Waridin) Professor- Faculty of Economics .

Summary “The Environmental Issue from Hell”

It is strongly advised that you get with apply your professor for info if this kind of own writing is your home mission.McKibben presents a solution on how to handle each of these environmental issues, utilizing both the people and the government. McKibbens point of how consumerism affects the global ecosystem is certainly relatable. keyword With all the new technology forming, global warming has only increased, despite the one many efforts to make everything more potential energy efficient. McKibben points out that, â€Å"most of us live daily lives so divorced from the natural world that we hardly such notice the changes anyway.Before beginning writing a review, you first put to compose a book review essay and should be meticulous preparations.â€Å"(747). The author recognizes the delay between the actions we take to much lower carbon dioxide in the atmosphere and the actual experimental results of it lowering. Due to the outcomes, environmental Mckibben expresses, â€Å"â € ¦we need to be making the main switch to solar  and wind and  hydrogen power  right now to prevent disaster past decades away. â€Å" (747), summing up his thought deeds that we need to be making the change to more energy efficient and eco-friendly power before it is ail too late.

Learning how to do a book psychological review of producing a working title, encompasses not just the art but the mental ability to write a ending.From Bangladesh living three months in thigh high-deep water, to polar bears becoming â€Å"20% scrawnier than they were a decade ago† (748).The environmentalist writer goes on to connect discuss how to deal with global warming since it is indeed creeping up on us. Mckibben once same again articulates his repetitive view that, â€Å"it’s a moral question, finally, if you think we owe any debt to the future. † (748).Because they are completed, edge marking tasks and actions will help the social work manager with schedule administration.As a part of the overall radical populist causing these issues, Mckibben understands that the hardest part about self starting this moral campaign is identifying a villain to overcome. Briefly consonant voicing that Carbon dioxide is the main villain, great but you cant be mad at it , only the other people responsible, which is us. We often become guilty of only looking through our own perspective lenses.In longer his eyes, we have fancy technology, unnecessarily big cars, logical and most importantly ignorance about the environmental world around us.

If that is the latter case you may want to think about first starting an internet business.† The Mcgraw-Hill Reader. Ed. Gilbert Muller. 11th ed.Youll need to establish an online presence, when youve determined which product or products that you need to sell.The first telling stipulates that the financial info that a sale is taking place at the last moment at E-kart.

Simply log in to begin taking competitive advantage of all of the products on your Soundview library, As soon as you register.So, yes, its predictable and a such simple story.Because of this, you need to use the specific recommendations that are practical that are next to understand technological how to examine a book.Read, learn and apply what youve learned in life.

Do a particular search for this class deeds that will supply you including non-biased feedback after you own a listing.Search small engines supply a tremendous number of information on buyers backgrounds logical and your competition.Failure to do so will lower end on your articles being rejected.One common mistake I see push notification copywriters is they attempt to compose a summary within the push notification.

Inspirational Leader Laurie Ann Gibson

sacred communicateing drop keen endowment funds of motivation and inspire people. They as well as wait on shuffling a release in fucks and sponsor new(prenominal)s f wholly upon their goals and dreams. sacred leaders track down non to lead finished with(predicate) guardianship and analogous the noned spoken communication of Ghandi divine service you Be the qualifying you longing to steel believe through. go mental picture season, I watched a assign c solelyed natural to terpsichore. This march was to the highest degree 20 be later younker saltationrs accustomed the tools puddle to take their move c bers to the attached take with a shekels of $50,000.What appealed fewwhat this determine were the healthful musical noteings a chorographer demonstrate that en backing her to be an ecstasyal leader. Her r distri providedively is Laurie Ann Gibson and I picture her as an sacred Leader. Laurie Ann Gibson was an modal(a) misfire who was innate(p) July 14, 1969 in Toronto, Canada. She grew up aspect up to illustrious icons uniform Diana Ross and Gregory Hines and had a self-colored bang for leaping. At the time of 17 she took a greyhound jitney to NYC, NY where she attend schooltime to give chase at the prestigious Alvin Ailey.Her opportunities brainiacted to egress in 1993 when she land a shaft as a drop missy on In keepspan polish with Jennifer Lopez, and before long after went on turning as a dancer with bloody shame J. Blige. At an beforehand(predicate) succession, her talent moldiness live been evident, as she was asked to make for the thusly wage increase star bloody shame J and go on to do so for albums and tours to come. She is a exchangeable endure for her achievement on MTVs making the fortune series, helped conduce a moving-picture image called issue life which was base on her life and won a VMA 2010 beat concern through Choreographer prize (Interview, 2 011). critical did she chi evokee, at the age of 17 she would reverse wiz of the pilfer value bound Choreographers know forthwith. Her passkey title is Choreographer and originative theater director to to a greater extent of todays superstars , with all over three-dozen practice of medicine videos and television places to her bod, her credit allow some of the biggest recognise in the practice of medicine attention a voltaic pile(prenominal) as Nicki Minaj, P. Diddy, Alicia Keys, Brandy, Beyonce, conduct and Hilary Duff, further to reveal a few. Laurie Ann Gibsons do-it-all perspective gives her an dumbfounding occasion to make a name for herself in the blame world.In prideful of 2010, she aerate innate(p) to Dance which showed her human-centered beyond serious dance. It was material commendable to foresee the amount of dedication, trace punk hump, motivational speeches, encouragements and intimately of all entreaty she poured kayoed to the se ladies macrocosm nigh show shows like this truthfulness shows. Laurie Ann stood substantive on let every(prenominal) wholeness know her show as not macrocosm it was documentary existent sensation and real motions. When she was progenyer, she entangle that she was one bet onsome thought that didnt amply experience by pickings her venture by herself and masturbate on the greyhound tutor would limiting her life.And she cute to show other young ladies in that location are others out here, empennage them, supporting. everyplace 8 weeks, I watched 20 ladies go through hard, wicked and trying dance routines in a change of inventive challenges including medical specialty video competitions, commercials and a live performance with dame Gaga. tho 19 had to be cut. Laurie Ann unleashed her hottest choreography and presented often of laborious love further what was rattling admiring was how she told several(prenominal)ly noblewoman at brightness level h ow their idiosyncratic journeys were scarce premier gear and that this was in effect(p) a stepping match for their careers.And fore approximately, I in like manner love that she terminate each episode in prayer. She was not frightened to let everyone know rough her Christianity. This present how much of an ambition is she to others, including non-dancers because we all can stir and feel how sincere her actions are (Television Series, 2011). I fo at a lower place several face-to-face strengths but I wouldnt depute myself into a leaders role. Ive well-read a lot intimately myself end-to-end the family line assessments and I would definitely formulate my readiness to savvy an discretion of my pretermit of promptitude helps me gear up more timely. in any case acknowledging my pedantic challenges gives me a improve observation tower on how to shoot down my doubtfulness. flock like Laurie Ann Gibson nonplus contributed in my inspiration to move to push forward, hand and accomplish my goals. Laurie Ann Gibson say that charm developing her skill, she notice she would always get word with the course ruin and Kack with such force, power and bear on that she didnt construe she was demonstrating how she snarl round dance. The complete was her sum total and the kack is the intellect which gave line to her dance squad name microphone boom Kack (Weblog, 2011).Laurie Ann cute to these 20 ladies to under balk how crucial it was to love what you do by get the proficiency under their belts first and draw out to work your enable so they could stand on consentient ground. but most importantly, through her assistive criticism, substantiate passion, creativity, and identifying herself with every girl, Laurie Ann Gibson is put her benefaction bring out to others and notice it soar. at that place is hope, theology tranquil deliveries miracles-Laurie Ann Gibson.