NIBCOs Team

Name and describe the leadership approach taken This leadership was unique in that the three top leaders operated as one, even though each one of them contributed differently from the other as they specialized in different fields of business operation. This brought significant success to the implementation of the ERP system.Advertising We will write a custom assessment sample on NIBCO’s Team-playing Environment specifically for you for only $16.05 $11/page Learn More NIBCO did not designate an individual project leader, a scenario that made many consultants skeptical of the viability of the project, arguing that the decisions would be unsatisfactory. Moreover, the IBM change management strategy was general and sub standard, which did not exhibit any ERP characteristics as opposed to the other forms of leadership. NIBCO’s leadership was designed as a triad management which comprised of three top managers. The managers who assumed these top l evel of management included Wilson (who was the director in charge of Information), Davis (previously the director quality management), and Beutler (formerly the Operations VP). This trio reported to the senior chair, president, and CEO known as Rex Martin. The leaders were appointed and approved in July, 1996.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More There were however, other directors under the core trio giving an aggregate sum of twenty-eight directors, with the co-leads included who stayed in the company until the full realization of the set goals. The NIBCO leadership was successful in establishing a unit enterprise resource planning (ERP) system, SAP R/3 instead of the 3 to 5 year phased approach after its approval by the Executive Leadership Team (ELT) and Board of Directors. This would considerably reduce the inventory expenses and subsequently increase the revenue estim ated at 6%. Though the implementation of the big bang would result in increased consultation expenses, it was viewed as to last only in the short run, while the long-run effect would be a reduction in the overall cost of the projected budget. Name and describe one communication approach taken The communication strategy was enacted in an effort to acquire change management. It was launched to open up various channels of communication to facilitate better communication between the project team and other NIBCO associates, as well as other business people. Additionally, NIBCO intended to build a team-working environment through participating in TIGER talks that focused on various aspects of entrepreneurship. Don Hoffman was in charge of the meetings, which comprised of Davis and other chosen TIGER team players, who made presentations and answered questions.Advertising We will write a custom assessment sample on NIBCO’s Team-playing Environment specifically for you for only $16.05 $11/page Learn More The initial stages of its implementation stared with holding of person-to-person discussions, wherebythe the final report was published and released to the other team members of the organization within 48 hours. This was normally an open forum headed by Don Hoffman and anyone could participate though it was expected that a Focus Group member would be among those present. This strategy was adopted in January 1996 and mid-way towards completion of the project; the weekly newsletter was relayed via e-mail to the hose who could access the R/3 system. Moreover, the members of the Focus Group were also issued with summarized documents and recorded materials of the key issues discussed at the end of every month. The approach was however completed in May 1997 and therefore lasted for five months. This technique helped the company in getting up-to-date with the company’s developments, eased the means of communication within and outsid e of the company, as well as gave solutions to any impending questions or challenges facing the organization. Name and describe one training approach taken. NIBCO initiated user training in September 1997 at both the NIBCO’s headquarters as well as the marginalized locations.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Wilson was in charge of the technical team training of Information System. Specialists ensured the success of customer care infrastructure while Steve Hall ensured the team being trained got the required training Prior to this, the company was required to consent and sign an agreement with IBM towards the end of August 1996. This technique was implemented with the main aim of imparting knowledge from the consulting firm to NIBCO’s team players. In the view of this, ABAP development and training development personnel together with business consultants formed an additional ingredient to the party. The training was conducted in three different NIBCO locations over a span of four months prior to the date when the company anticipated going live i.e. December 1997. There was s preliminary training mainly for orientation and R/3 modules training which was targeted to be fully on course by the Go-Live date. In addition, the training was geared towards teaching the new processes, and hence each user was allocated between 8 and 68 hours of training depending on the job description of the staff. The whole training process took almost 800 days to implement the project After the training, the trainees were given user passwords to allow access to the ‘sandbox’, which was meant for testing different entities. There was preliminary training mainly for orientation and R/3 modules training which was targeted to be fully on course by the Go-Live date This technique was significantly important as it linked more than 60 servers and 1200 desktop personal computers to a WAN. With this in place, the organization was in a better position to serve its clients as well as effect a warehouse management change at NIBCO. Overall, which one of the above Change Management Techniques/Approaches that you detailed above was the most important and detail why it was most important While all the mechanisms employed brought on board positive results in the organization’s g rowth and development, subjectively, the leadership approach was of greater significance to the success of NIBCO’s big bang approach. This is because were it not for the three top directors standing strong for what they believed, the whole project would not have succeeded. This can be attested to the fact that they received great criticism both from within and without. For instance, in the launching of the Big Bang system, not all the IBM team members were sure of the viability of the system even though they spearheaded its implementation. Other consultation enterprises dismissed the approach as unworkable due to its triad design. They argued that the project had to be directed by a single person as the leader and pioneer of the project. Instead, the trio fully embraced and owned the project, and together as one, forged forward to implement the project. As the saying goes,’ United we stand, divided we fall’ the leaders acted as role models of working as a team a nd championed various team playing projects like the TIGER Den. They sought the guidance of consultants with the main aim of tapping the knowledge, acquiring technological knowledge, as well as exchanging ideas and views. The NIBCO team leaders sought to know how things work so that, in effect, they would be able to develop their expertise. This was the antagonist of other companies who hired consultants to work for them instead of developing their manpower. Moreover, this unique leadership model was responsible for the innovation of all the other projects implemented in the company. Name and describe any course theories and approaches that were apparent in the NIBCO case It is clear that the business environment exhibited by NIBCO had strengths, weaknesses, opportunities, and threats just like any other business arena. It is apparent that NIBCO exploited the available opportunities and built on its strengths to overcome the threats and limitations experienced. Some of the approache s they took to effect this included the following. Customer-focus approach NIBCO worked tirelessly to develop a quality customer-oriented service. This is in line with the theory that a customer is key to any business enterprise. The directors ensured that their customer service staffs were highly skilled and well equipped with new technological skills. Also, NIBCO ensured that the services needed by its customers were availed in the right manner and time. This was facilitated by improving order accuracy, installing Personal computers for customer service officers, expanding, and developing a multichannel infrastructure that enabled efficient flow of information to its clientele. Team playing NIBCO played a major role in creating a team-playing environment despite criticism from their counterparts. This can be seen initially from the co-leads Davis, Wilson, and Beutler. The trio worked as a team and later on preached teamwork to the other staff. For instance, they initiated TIGER ta lks geared towards providing a solution to various issues of the projects. Additionally, they held open discussion forums as well as face-to-face discussions, which made the team members open up and give their views and suggestions. This ensured that each member had at least face-to-face session every month, which further helped them improve their communication skills and innovation skills. These unique and diversified ideas are coming from different areas of expertise brought on board significant improvement of the organization. This assessment on NIBCO’s Team-playing Environment was written and submitted by user TheRenegades to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Abraham Lincoln And Equal Rights

Abraham Lincoln and Equal Rights With America struggling in a state of Civil War, the nation's very core was being shaken. Abraham Lincoln, who was president during this period, realized this, and delivered one of his most historically renowned speeches, "The Gettysburg Address". This speech addresses many concerns for the nation as a whole. Through "The Gettysburg Address", Lincoln clearly states his views on what the country once was, how it was during the time he was in, and what his hopes and dreams for the future were. When the United States was founded, it was founded on a very famous principle, that â€Å"all men are created equal.† Lincoln realized this and stated that this nation was â€Å"dedicated to the proposition that all men were created equal.† Our nation founded itself on this simple thought because its people were tired of the tyranny and oppression caused by rule under Great Britain. The early Americans wanted many things, from their own laws to religious freedoms, but most of all they wanted to be considered equals in the eyes of man. These are only a few of the reasons the Revolutionary War was fought with Great Britain. After the war was over the American people knew what it felt like to finally be free. While they still remained free, Americans began to treat other races and cultures as the British had treated them. The irony found here in American history is that the country gained their freedom and equality from Britain, and was now fighting the same war against them. They let the same issues divide the country into two separate nations with a bitter hatred for one another. Perhaps the greatest irony is the fact that the southern states now wanted to be free, and separate from the northern states. Now the nation was found in a brutal state of war, which would eventually determine the course of American history (Neely,56). Abraham Lincoln, striving only for the people’s equal rights, described ... Free Essays on Abraham Lincoln And Equal Rights Free Essays on Abraham Lincoln And Equal Rights Abraham Lincoln and Equal Rights With America struggling in a state of Civil War, the nation's very core was being shaken. Abraham Lincoln, who was president during this period, realized this, and delivered one of his most historically renowned speeches, "The Gettysburg Address". This speech addresses many concerns for the nation as a whole. Through "The Gettysburg Address", Lincoln clearly states his views on what the country once was, how it was during the time he was in, and what his hopes and dreams for the future were. When the United States was founded, it was founded on a very famous principle, that â€Å"all men are created equal.† Lincoln realized this and stated that this nation was â€Å"dedicated to the proposition that all men were created equal.† Our nation founded itself on this simple thought because its people were tired of the tyranny and oppression caused by rule under Great Britain. The early Americans wanted many things, from their own laws to religious freedoms, but most of all they wanted to be considered equals in the eyes of man. These are only a few of the reasons the Revolutionary War was fought with Great Britain. After the war was over the American people knew what it felt like to finally be free. While they still remained free, Americans began to treat other races and cultures as the British had treated them. The irony found here in American history is that the country gained their freedom and equality from Britain, and was now fighting the same war against them. They let the same issues divide the country into two separate nations with a bitter hatred for one another. Perhaps the greatest irony is the fact that the southern states now wanted to be free, and separate from the northern states. Now the nation was found in a brutal state of war, which would eventually determine the course of American history (Neely,56). Abraham Lincoln, striving only for the people’s equal rights, described ...

UCTA Case Study Example | Topics and Well Written Essays - 2000 words

UCTA - Case Study Example The delivered car was found to be seriously defective and it evidently required repairs that would cost around a 1000. The practice prevailing in Thomas Co was that it always offered its customers the opportunity to purchase a two years service contract covering parts and labour on cars purchased from them. Smith Co had always declined such offers from Thomas Co. The remedies available to the Smith Co, under the statute, are discussed hereunder. A contract is an agreement giving rise to obligations which are enforced or recognised by law. The factor which distinguishes contractual from other legal rights is that they are based on the agreement of the contracting parties. It is important to bear in mind that every breach of a contract allows the plaintiff a remedy at law. The Sale of Goods Act states that consumers have been defined as people purchasing for purposes unrelated to their trade, business or profession. Section 12(1) of the Unfair Contract Terms Act 1977, defines a consumer and this has three elements, the party dealing as a consumer must neither make the contract in the course of business nor hold himself out as doing so; the other party must make the contract in the course of business and finally, if the contract involves the transfer of goods, then they must be of a type ordinarily supplied for private use or consumption. The burden of proving that a ... Several similar purchases had been made before. The contract excluded liability for breach of certain statutory implied terms and the exclusion clause was subject to section 6 of the UCTA. The Court of Appeal held that the purchase of the car was only incidental to the company's business activity, which meant that the purchase was not made in the course of business and so the plaintiff company was dealing as a consumer. Thus the defendant could not exclude liability for the breach of implied terms1. Similarly, in our case the car was purchased for both private and business use. Hence, the status of the claimant can be considered as that of a consumer according to this act and the judgment in the above case. In Stevenson v Rogers the Court of Appeal held that a sale to a person who had no business connection to the seller would be considered a consumer2. Hence, in our case Smith Co can be considered as a consumer, since they had purchased the car for the private and business purposes of its director, this is in conformity with the broader view taken by the Appellate Court in respect of the term consumer in the case Stevenson v Rogers. Section 3 of the UCTA covers a number of different types of exclusions or restrictions in respect of liability and makes them all subject to the test of reasonableness. These tests are of four types and apply to the different types of exclusions. These are, first, in relation to a contract term the clause should have been fair and reasonable to have been included, having regard to the circumstances, and which could reasonably be expected to have been known to the parties. Second, contracts in relation to goods (section 6 and 7 UCTA) and section 11(2) and schedule 2 of the UCTA have specified five matters

Working in teams and creating successful team dynamics Essay

Working in teams and creating successful team dynamics - Essay Example The aim of the paper is to examine the role of team dynamics in organizational effectiveness and analyze the factors which help the companies to create food working environment for their teams. Today, managers recognize the importance of teams dynamic in influencing behaviour at work. The concept of the organisation as a socio-technical system is concerned with the interactions between the psychological and social factors, as well as structural and technical requirements. Again, it may be remembered that technological change in the coal-mining industry had brought about changes in the social teamings of the miners (Campbell, 1997). Another important aspect if successful team dynamics is that team members in an organization will have one or more goals in common, such as to produce or market a product. Communication is essential within each team and members of a team have roles to play in order to achieve the team task. Expected behaviour patterns are developed within each team and these are referred to as norms. Any deviation from norms will bring team pressure to force a return to the 'norm'. Too low or too high an output as compared with the 'norm' may mean admonishment by team members. For instance, Apple Computer Corporation is a goof example of successful team dynamics: "Apple's management style was relatively in1ormal for a Fortune 100 company. As one employee in Finance said, "Things are done by committees, meetings, consensus. We have very few policies, systems, or controls. What we do is get a team of experts together and make a decision." (Gibbs, Beer, 1991) Distinctions have been made between formal and informal teamings. A teams team consists of carefully selected members who have skills and attributes that can assist the reaching of a desired goal. It will have a leader, subordinates, a location and a task to accomplish - for example, a planning committee. New methods of working disrupted the integration of small self-selecting teams of assembly line worker in Ford Motor Company who worked together as independent teams. The change had undesirable social effects and as a result the new method did not prove as economically beneficial as it should have done with the new technology. The result was a 'composite' method of working with more responsibility taken by the team as a whole. The composite method proved to be not only more rewarding socially to the workers but also more efficient economically than the previous new method of working (Sterman, 2000). To be able to create a good working environment, managers must be aware of certain aspects of team dynamics. Norms can be very influential in encouraging high or low productivity of members of the team. One method of increasing the dynamic in a team is to give members more say in the selection of persons they will be working with. Interview questions for employees: 1. Do like teamwork or prefer to work independently 2. Can you quickly see advantages and new opportunities 3. Is it easy for you to work in a diverse team 4. Is it important for you to be a leader of a team 5. Do you often influencing people without pressuring them 6. Can you work under pressure 7. What is your role in a team (now, previously) 8. What is you characteristic approach to teamwork 9. What is the best method of conflict resolution for you Explain. 10. When do you gain work satisfaction Explain. 11.

Introduction to Organisations and Management Assignment

Introduction to Organisations and Management - Assignment Example The team building effort and work of both the organisations have been cited by mentioning the important features that played a significant part in those aspects. The management and leadership approach of these companies are explained in detail. The paper also contains the details of organisational culture of both the organisations. 2.0 External Environment and Organisational Structure Critical Comment Organisational structure and organisational design assist an organisation to organize the people and task in order to meet the goals and objectives of an organisation. Theories The hierarchical structure is pyramid in its form. In the hierarchical structure, president is placed at the top followed by ‘vice president’ or ‘senior managers’ and below this level there are a number of management layers and maximum employees are placed at the bottom level of the pyramid. Each of these people has several people reporting to them. The number of people increases at each level down the structure. The jobs in the hierarchical structure are categorised by function into various departments in the organisation (Reference for Business, 2011). Source: (Tutor 2u, n.d.). Network structure refers to â€Å"the arrangement of the differentiated elements that can be recognised as the patterned flows of information in a communication network†. The virtual organisation utilises electronic mail in order to share information as well as coordinate their work. The use of email permits the workers to maintain their identity without a shared physical setting and facilitates existence of a group without evident participants (Ahuja & Carley, 2001). Contrast The organisational structure of Watsons Engine Components is out of fashion and possesses hierarchical structure. Though hierarchical structure provides advantages in an organisation, Watsons Engine Components faced problem in their organisational structure due to various reasons. The communication which took place in each department was not effective and rivalry arose in the organisation as each department took decision based on their own interest rather than the interest of the whole organisation. The increased bureaucracy created an obstruction towards their endeavour of organisational change; and while responding to the clients, maximum time was required. Since there were a numbers of layers in the hierarchy, it entailed the company to increase its cost (Know How, n.d.). H & M Consulting is an organisation with network based organisational structure since a group of people interact by means of interdependent task for the attainment of common goals. The virtual organisation is geographically distributed as the members in the organisation work for common interests and goals. As it is a virtual organisation, it involves high level of informal communication. Due to deficient formal rules, procedures, clear reporting relationships and norms, there is a requirement of more extensive inform al communication (Ahuja & Carley, 2001). External Environment PESTEL Analysis Comment Critically Various factors are present in the external environment that influences managers to take decision. The analysis of various factors can be done by using the PESTEL model. Theory The model of PESTEL analysis involves political, economic, social, technological, environment and legal. Political factors denote the

Language Learning Styles And Strategies English Language Essay

Language Learning Styles And Strategies English Language Essay Dr Georgi Lazanov, a Bulgarian proponent of the accelerated learning affirmed that human learning is the basic and natual function-easier than breathing and walking (as cited in Prashnig, 2004). This seems to be right to learning a language as a mother tongue because we were born with the same ability of learning our first language so most of us acquire and learn our first language easily and naturally. However, the expectation is not the same to acquiring and learning a second or foreign language. In my career of English language teaching, I have witnessed a number of students who make very little progress in their language learning whereas the others get improved quickly and conspicuously. Althought most students have received generally equivalent language education at schools or universities, they show differences in proficency and competence in using the target language. So, why are some successful and the others fail to get good achievement in their learning? Why do those studen ts can speak well in the target language but the others can not communicate fluenctly and confidently? Is it because some are smarter than the others? what makes the differences among these students? A number of researches on these matters have indicated that each student prefers different learning styles and their learning styles impact on the trategies they apply to their learning. This results in learning styles as well as learning strategies affecting the students learning achievement (Ehrman Oxford, 1988). This discovery confirms Georgi Lazanovs belief that learning is a matter of attidude not apptitude. The importance of learning styles and stategies have been widely recognized in language learning and more and more research has been done on them . Definitions of terms. According to Brown (2000, p. 113). Style is the term used to refer consistent and rather enduring tendencies and preferences an individual has. Styles are characteristics of intellectual functioning that make an individual unique. Styles characterized an individuals typical way of thingking and feeling Strategy is the term used to refer a method of approaching a prolem and an operation used to achieve a particular goal. Different people employed varied strategies to solve their own problems and the strategies they use might not be the same time by time. A good language learner to Joan Rubin ( 1975, pp. 46-48): is a willing and accurate guesser. He employs appropriate ways to perceive and process information. He accepts uncertainty and he is flexible and comfortable in applying his ability of guessing to explore for and get the meaning of the communication from the clues that he is offerd in the setting in combination with using his social and linguistic schemata. has strong motivation to communicate. He is willing to involve himself in communicating by using any means such as circumlocution, gestures, spelling, paraphrasing, creatively forming new words from the original ones.to express his meaning or to get his message across. is not inhibited. He is willing to make mistake because he believes mistakes are part of language learning process. He learns from his own mistakes by trying to understand them and avoid repeating them. is prepared to attend to form. While a normal learner tends to percieve what they are taught in the textbooks or lessons in the classroom, a good language learner seeks for something else beyond them. He is constantly looking for patterns in the language by analyzing, categorizing and synthesizing it. practices what he has learned or acquired. He find the opportunities to use the language as soon as possiple not only in class but also outside the classroom. monitors his own speech and the speech of others. He evaluates his performance by mornitoring his own speech and getting feedback from the listeners. He also mornitors the others to see how they use the language in comparision with the standards he has been taught. attends to meaning. He pays attention to not only the forms of speech or grammar but also the meaning of the language by negotiating the meaning of the message in differenct contexts. Statement about the background of the learners in the research and the research questions The learners are recent graduates or experienced engineers from different parts of Vietnam recruited to work for projects of Petrovietnam. They have received nearly equivalent English language education at school and at university. However, after graduation they are at different English proficiency levels. Like most of the other Vietnamese students, they can hardly speak English. Some of them even can not read aloud an English reading text fluently. This is the most common problem for English language learners in Vietnam. They are sent to PVMTC to take a special course to improve their technical knowledge and English skills, especially speaking skill, to perform their job together with foreign experts in their field at industrial facilities or in offices. They have five classes a week and each class lasts for four hours. They are extremely motivated because after the course, they are expected to achieve at least 650 marks on TOIEC and to be good at communication in all circumstances in order to be appointed to different appropriate positions at their working place. The learning objectives of the course are obvious and CLT approach is chosen to apply in teaching the students so that they can improve their communicative skills in English. Before doing the course, the school give them a placement test to categorize their English proficiency levels and put them in the diffirent appropriate classes accordingly. The students have different attitudes and behaviuor to their language learning and so is their learning effectiveness. The high proficiency students usually appear to make better progress, their learning outcome appears better than the low proficiency students, and especially, their speaking skills get improved obviously. So, my study serves to find out the answers to the following questions: What makes the difference between the students of low and high language proficiency level? What is the difference of language learning strategy use between EFL students of high and low proficiency levels in learning English speaking in Petrovietnam Manpower Training College (PVMTC) in Vietnam? What can a teacher do to help these leaners of diffirent learning styles use and combine different types of strategies in their English speaking learning? Being different from learning styles, language learning strategies can be probably trained to the learners. Hopefully, the finding of the study and its practical implication could help language teachers in their teaching. Liturature Review Language learning styles Learning styles are prefered approaches to learning, the environment of a learner and the ways he or she perceives and processes information, the specific ways that an individual acquires, retains, and retrieves information (Felder Henriques, 1995), inherent and pervasive characteristics of a particular individual or a group of people (Willing, 1988), preferred or habital patterns of mental functioning and dealing with new information (Ehrman and Oxford, 1990), means of acquiring knowdlege and skills, habits, strategies, regular mental behaviours concerning learning an individual displays (Pritchard, 2008). Or according to Keefe (as cited in Griggs, 1991), learning styles are the composite of characteristic cognitive, affective, and physiological factors that serve as relatively stable indicators of how a learner perceives, interacts with, and responds to the learning environment. Different researchers have got different definitions of the learening styles depending on their perception of learning and education psychology. So there are also different dimension of learning styles and more than twenty dimentions of learning styles have been known so far focusing on social, physical, environtmental preference, personality type, cognitive ability. In this paper, I would like mention the two models of learning styles that are relatively related to language learning. VARK- Visual, Aural, Read-Write and Kinethetic Neil Fleming (1987) classified learners according to their preference in the ways of getting, retaining and processing the input as well as performing the output. Visual learners learn through seeing and like using the words that they can visualize their images. In the classroom, they are usually impatient. They tend to interupt the others while they are talking but they are good at talking and persuading. Auditory learners are really good listeners. They like verbal explanation and information in spoken words. They think in a linear way and they speak slowly. Read-write learners enjoy writing and reading. They feel more comfortable with any input or output in form of texts. Kinethetic learners learn through manual operation using senses. They try new things and they learn from the errors they make. They tend to like dealing with real life problems but they are not very risky in making decision. The Index of Learning Styles The famous model of Learning Styles developed by Richard Felder and Linda Silverman 1988 devived the learning styles into four dimensions indicating the ways in which the learners perceive the world. Sensing and intuitive (Perception dimension): Sensing learners prefer learning the facts. They learn best with certain and real information. They tend to solve problems in a common way and they hate complications. Intuitive learners prefer discovering posibilities and relationships. They tend to like finding the meaning. Information of conception, creation and theory attract them most. They do not like repeatition. Active and reflective (Processing dimension) Active learners prefer doing. They understand well and keep in their mind the given information for long if they are allowed to act, learning. They learn best with the others. Reflective learners prefer to think, evaluate, analysis the input. They feel more comfortable with learning quietly and individually. Visual and verbal (Input dimension) Visual learners deal well with graphs, pictures, and diagrams. They prefer visual representations of information. Â   Verbal learners get inforamation most if it is in both spoken and written words. Sequential and Global (Understanding dimension) Sequential learners get the understanding of the information in a linear way and they get the whole input by connecting logically and orderly the segments of it with one another. Global learners look at the input as the big picture to understand them. They usually work with the whole then its details. Language learning strategies Learning strategies are operations, steps, plans, thoughts or behaviors that learners use to help themselves to acquire, retain, regain and use information (Wenden Rubin, 1987; OMalley and Chamot, 1990; Weinstein Mayer, 1986). In other words, learning strategies are characterized as specific actions that learners take to make their languge learning easier, faster, more enjoyable, more self-directed, more effective and more transferable to new situations (Oxford, 1989, 1990). Among the strategy taxonomies developed by varied researchers such as Stern, O Malley and Oxford, as a teacher, I am particularly interested in the Stratey Inventory for Language Learning (SILL) which was developed by Oxford in 1990 for its importance as a effective tool to determine the strategies that a learner uses in learning English. In her system, Oxford separates language learning strategies into two general classes direct strategies and indirect strategies. These two classes are divided into six groups: memory, cognitive, compensation, metacognitive, affective and social strategies. Direct Strategies are employed by learners to deal with the new language. Memory strategies used for information storage and retention included in four sets: creating mental linkages, applying images and sounds, reviweing well and employing actions.These strategies helps learners remember what they have learned better by putting them together in a logical order, retain and retrieve them by associating them with images and sounds and act them out if it is possible. At the early stage of the language learning or for the learners who are young children, memory strategies are applied most frequently to learn vocabulary. Cognitive strategies used for analyzing, classifying and combining new information with the learnerss prior knowledge comprise of four sets: Practising, receiving and sending messages strategies, analizing, reasoning and creating structure for input and output. Learners employ these strategies as tools to achieve the target language by reapeating verbally or in words to get new information, to complete a complex task needing a lot of thinking like reading comprehension which is closely related to the learners prior knowlege, to summarize and restructure the target language in useful forms. Compensation strategies used for reducing the effects of lacking knowledge of the target language included in two sets: guessing intelligently and overcoming limitations in speaking and writing. The learners insufficiency of vocabulary and grammar can be overcome by guessing, using gestures, adjusting the message. Indirect Strategies used for genaral management of learning can be used in combination with Direct Strategies to regulate the learning. Metacognitive strategies used by the learners for the sefl-reflection. They embrace three sets: centering your learning, arranging and planning your learning, evaluating your learning. The strategies aim to drive the learners attention to particular skill areas of the language to improve, set the goals and objectives, organize their learning by dealing well with tasks to get the best achievement, seek opportunities to prastise and self-evaluate by monioring their learning progress to make sure that they get benefit from their effort. Affective strategies used for controling learnersemotions, attitudes and motivations. They fall into four sets: lowering your anxiety, encouraging yourself and taking your emotonal temperature. The learners have both positive and negative feelings that may slow down or speed up their learning process. The strategies help them to control their negative feelings to overcome the psychologic difficulty, self-encourage to have themselves engage fully in learning the language and command themselve by sharing their feelings in different ways. Social strategies used for co-operating with others in learning. These strategies contain three sets: asking questions, co-operating with orthers, empathizing with others. Asking question is the most useful way to get imformation and its meaning. Learning language occurs mostly in communicating with others. So co-operation gives learners the best chance to get involved in the learning environment to learn the language. The trategies help learners enhance cultural understanding and sharing others feelings and learn the language. Overview of research on learning styles and strategies Many researcherss findings have implied the effect of learning strategies and indicate that most language learners unconciously use learning stratergies to enhence their learning and they sometimes may not really realize that they have chosen the most appropriate strategies to utilize and (Chamot Kupper, 1989). It is also stated that the good learners know well the strategies they use and tend to apply varied but appropriate language strategies and are able to explain the reasons why they use them for different tasks, learning needs and different stages of their learning and that the learning strategy use of the high proficiency learners appear more frequent and wide-ranging (OMalley Chamot, 1990). Ming Nuan Yang (2008) finds the same result in her study of language learning strategies used by the students in Chang Gung Institute of Technology in Taiwan. In her study of language learning strategies used by students at different proficiency levels in a university in Taiwan, Ya Ling Wu (2008) confirms that the higher proficency students use more and varied learning strategies, especially cognitive, metacognigive and social strategies than the lower proficiency students do. However, Vann and Abraham (cited in Sawani) found the opposite results in their study of strategy use of ecademic English learners in the USA which showed that the strategy use of the unsuccessful learners are the same as the successful learners As we know, language learning strategies can help learners to be more autonomous. Language learning strategies also assisst learners in making choices, initiating learning activities and taking responsibility for their learning. Each strategy have its own significant effect on different language skills. To deal well with English language speaking learning, the learner , as a good language learner, is required to be a risk-taker, to make good use of paraphrasing and circumlocution, to be aware the importance of self-monitoring, and self-evaluation (Chamot Kupper, 1989). Therefore speaking skills in partcular are usually effected most by compensation, cognitive, metacognitive, social and affective strategies. One of the biggest problems that the L2 learners face to is the deficiency in vocabulary and grammar of the target language. In the English language speaking classroom, the highly proficient students usuall usually apply compensation strategies which to Oxford (1990) can help learners comprehend and produce messages in the new langguage making up their deficiency in vocabulary and grammar. Applying compensation strategies , the learners appear to become a better language learner because they are getting willing to take risk. For example, they are willing to take risk to learn to speak the language at their expense. They are not afraid of being a fool when making mistakes or using gestures as they are speaking. They become good guessers to understand what people say and become very creative in using the target by paraphrasing or using circumlocution to express their intended messages to get themselves understood. In his study in 2009, Chandra Bose found that the compensation strategie s were adopted by engineering students of Tamil Nadu in India while speaking English to make up for the inability to speak fluently and Goh and Foongs study on language learning strategy use of Chinese students shows similar results but Yang (2007) found that both high and low proficiency Chinese students in his uninersity used compensation strategies more than other strategies. Most learners are very cognitive when they deal with learning the second language esspecially aldult learners. They love using their mind, cognitive strategies to solve problems. However, OMalley Chamot (1990) beleive that cognitive and metacognitive strategies are often used together to support each other and that the appropriate combinations of using these strategies often bring more effectiveness. Cognitive strategies help learners analyse, classify and associate the new information with the prior knowledge and mentally restructure them to make the new one for their own. They provide language functions and structures whereas metacognitve stratergies help learners manage their learning by self reflecting. Rubin (1975) states that a good language learner always look for opportunities to involve in communication and highly aware of their learning. So does a language learner with metacognitive strategies. They monitor their own speaking to learn from the mistake they have made, plan their learning to achieve the goal they have established. These learners are usually reflective learners. Metacognitive strategies are claimed to be used more often by Taiwanese university students ( Yang, 2007) and Chinese students (Bedell, cited in Yang, 2007) than by Puerto Rican, Egyptian, Indonesian and Korean students (Yang, as cited in Yang, 2007). The affective filter hypothesis of Krashen (1982) concerns the factor of emotions that effect the learners second language acquisition. It means that the learners with high affective filter will receive less input than the ones with lower affective filter. This is consictent with Oxford (1990) belief that affective strategies can help learners to lower their anxiety, encourage themselves and take their emotional temperature. Affective strategies enable learners to control their emotions and attitude to language learning because the learners can be encourage or decourage in learning a foreign language by being intersed or anxious or bored. Affective strategies are asserted to have sigficient impacts on learners since they assist learners to overcome the anxiety they may have when speaking. That is the reason why the results found in Yangs study of Chinese (Yang, 1993 cited in Yang, 2007) and Taiwanese students use of learning strategies show that affective strategies were used the lea st (Yang, 2007). This is explained that Chinese and Taiwanese students in a traiditional English class have few chances to speak. Learners tend to use social strategies look for oppotunities to engage themseves in communication by asking questions, asking for help, practising the new things they have learn with others and sharing their feelings about learning the target language with others. Learners with social strategies make use of asking questions to achieve understanding, cooperating to increase confidence and to be in competition to expose their better performence than othersand to develop cultural understanding. Social strategies help learners learn the target language through interacting with others. This is extremely significant in learning speaking. However, the choice of social strategies depends a lot on learners characteristics and learning styles. The learners with social strategies are usally active learners who are extroverts who tend to open up with others to learn the language (Ehrman and Oxford, 1990). Conclusion Most of the studies on language learning styles and strategies in recent decades have stated that learning styles effect the seclection of language learning strategies the learners apply to their language learning. In the other hand, research also indicates that the levels of success and proficiency the learners reach and the frequency and variation of learning strategy use of the learners increase accordingly. These findings are vitally important to language teachers who play a very significant role in part of the successes that their students may enjoy or part of the failure that their students learning may end in. Learning about the diference of language learning strategy use between the successful, high proficiency learners and unsuccessful, low proficiency learners is necessary to teachers so that they can adapt their teaching styles to match their students learning styles, train their students the language learning strategies that the successful, high proficiency students utili ze in their learning to help them to enhence their learnings effectiveness in the ways that the good language learner does.

Positive and Negative Effects of Video Games Essay -- Papers Children

Positive and Negative Effects of Video Games The video game technology, like most technologies, has changed drastically in the last few years. Arcades may look much the same on the surface as they did a decade or two ago, but the games have become far more violent, sophisticated and addictive. When one visits the video arcade it is not surprising to see children pointing and shooting something that looks suspiciously like a real weapon. If Pong – or, for that matter, Pac-Man and Super Mario Brothers – is one’s point of reference, one needs to think again. What one assumes about the benign, outdated games of the 1970s and the 1980s, even of the early 1990s, the research regarding them cannot be considered valid as video games put in the market in the last five years. It is a whole new world, and it is evolving at a rate that is hard for parents to keep pace with (Funk. Jeanne 1993). How fast a rate? Consider this: During the last two decades interactive video games have emerged as one of the most popular forms of entertainment, particularly among teens. According to the non-profit organization, Mediascope, â€Å"Globally, annual video games revenues now exceed $18 billion. In the United States alone, video game revenues now exceed $10 billion annually, nearly double the amount Americans spend going to the movies. On average, American children who have home video game systems play with them about ninety minutes a day. The kids are changing with the technology – how could they not be? They are riding technology curve in a way we are not and never can. On many levels, it’s wonderful to have them exposed to this brav... ...tors in Computing Systems CHI '04 Abstracts on Human factors in computing systems. ACM Press New York, NY , USA p. 1375-1378 Provenzo, Eugene. Video Kids. Cambridge: Harvard University Press, 1991 47-48. Schmitt, B.D. (2004). Disadvantages of Video Games. Clinical Reference Systems. Jan 1, 2004 p 3356. Behavioral Health Advisor 2004.1 McKesson Health Solutions LLC Special Interest Group on Computer-Human Interaction Association for Computing Machinery, ACM Pres, New York, USA The First Fighting Game That Let You Just Be Friends. Take Greatest Games of All Times. Mortal Kombat II. Midway 1993. Accessed 2 Sept 2005 at: http://www.gamespot.com/gamespot/features/all/greatestgames/p-17.html Videogame- mind control? Accessed 2 Sept 2005 at: http://www.abovetopsecret.com/forum/thread37141/pg1

Health Risks of Genetically-Modified Foods Essay

Genetically modified (GM) foods, introduced to the American Public in 1996, involves taking the genes of the DNA of one plant or animal and transferring them to another species creating a new organism. Justification for this scientific manipulation revealed promises to eliminate world hunger, make plants resistant to pests and disease, and produce healthier foods. Agribusiness giants, like Monsanto, Bayer, and Syngenta include some of the companies first to bring products to the market. The Federal Drug Administration (FDA) took the stance, that it is the food producer responsible for assuring food safety. Companies producing GM foods ultimately regulate themselves. These companies kept their research secret and not available for public scrutiny. Insufficient data illustrate the need for ongoing exploration by independent scientists to deem the products safe for human consumption. Jeffrey M. Smith discussed these issues in his book, Genetic Roulette: The Documented Health Risks of Geneically Engineered Foods. GM of certain crops cause them to produce their own insecticide. A research study not performed by the manufacturer, involved GM potatoes fed to rats. â€Å"They developed potentially precancerous cell growth in the digestive tract, inhibited development of their brains, livers, and testicles, partial atrophy of the liver, enlarged pancreases and intestines, and immune system damage† (Smith 22). Additional information is warranted clarifying the exact cause. Another study revealed Monsanto’s MON 863 Bt corn fed to rats produced â€Å"significant changes in their blood cells, livers, and kidneys which might indicate disease† (Smith 26). Monsanto defends their GM corn as safe and deems it unnecessary to pursue further testing. No research conducted to date and the corn gained approval. Government and big industries continue with the development, endorsement and marketing of GM foods despite the potential health warnings. Study after study cited in Genetic Roulette by Jeffrey M. Smith , reveal health problems from every body system and even death. One investigations proved given a choice, animals would not eat GM foods. Rats that would not eat the GM tomatoes were force fed the tomato through a gastric tube. Several developed stomach lesions and seven of the forty died. The GM of the DNA of species results in widespread mutations. Soy allergies skyrocketed after the introduction of GM soy. Over half of the processed foods in the supermarket contain something made from soy. GM peas generated an allergic-inflammatory response. With some of the GM crops that produce their own insecticide, the fear of creating â€Å"super weeds† exists. â€Å"The United States and Canada do not have GM labeling requirements† (Smith 257). Exposing millions of people to unpredictable dangers of GM foods represents playing roulette. â€Å"The connections between the FDA and large agribusiness corporations are disturbing† (Teitel, Wilson 69). Large contributors to the Democratic and Republican parties include Monsanto and others. These companies employ trade and environmental administrators and government appointees in lucrative positions.

Auditing Case Study

Auditing Case Study Introduction Auditing is the process of examining the financial statements of an organization, correcting errors, and eliminating possible cases of fraud. The auditing process is a core activity that enables a company to control its internal activities in an efficient manner. Through auditing, most companies are able to achieve their business goals and objectives (Wang Tuttle 2009).Advertising We will write a custom report sample on Auditing Case Study specifically for you for only $16.05 $11/page Learn More Several critics have risen concerning the auditing process. While some businesspersons find it worthwhile to invest in the auditing exercise, some find the auditing exercise unworthy. In this case, we have the XYZ Ltd Company; a pharmaceutical manufacturing company that was formed because of the splitting of the parent company, ABC Ltd. XYZ Ltd is the smaller of the two newly formed companies and the previous sales manager of the parent company is the M anaging Director. The managing director does not find it worthwhile for the small company to carry out yearend audits. According to him, yearend auditing is an unnecessary exercise that will only increase the expenses of the company without necessarily adding value to the business. This paper will give a stringent analysis of the newly formed XYZ Company and determine if indeed there is a need to carry out yearend auditing. The paper will also give a detailed discussion of the pros and cons of appointing the same auditors of the parent company to audit XYZ Ltd. Lastly the paper will give an overview of the audit rotation exercise, its advantages and disadvantages. From the discussions, the paper will give decisive conclusions and recommendations that would enable the XYZ Company’s managers to make a worthwhile decision concerning the auditing process. Overview of the newly formed XYZ Company As indicated, XYZ Ltd Company formulated because of the splitting of the parent compa ny. According to the previous descriptions, XYZ Ltd Company is a private limited company that is not legally obliged to have an audit (Hodgdon et al. 2009).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is because the company Act only obliges state owned companies and public limited companies to have audited financial records, whereas, the smaller companies voluntarily choose to have auditors examining their financial statements. However, although having an audit is not a mandatory requirement for XYZ Ltd, the auditing exercise would add some tangible value to the company. Value of auditing to XYZ Ltd Detection and prevention of fraud Fraud is a practice that can make businesses to undergo some massive losses. It is noteworthy that a small company like XYZ has a small operating capital that could diminish drastically if not well managed. Fraud cases such as skimmed payment s from customers, cash theft, improper handling of petty cash and misuse of the company’s credit cards are some of the practices that can lead to total failure of a company. It is quite expensive for a small business like XYZ Ltd to create an internal audit department, however, the company can create a system that checks and controls the financial operations and the company employees. An informal internal audit process would somewhat reduce fraud cases resulting from personal interests (Chi Huang 2011). It is noteworthy that the parent company would have split due to extreme cases of fraud. Prevention of fraud through an informal audit exercise would enable the small XYZ Company to prosper and grow into a big multinational company and even surpass the projected turnover of  £2.8 million in the first year of trading. It is important for the company to create a program that would help in monitoring employees and enforce strict rules regarding any employee who is found guilty of committing fraud cases. The establishment of an internal audit would facilitate the above-mentioned practices though a persistent analysis of the company’s operations. Testing and monitoring of internal controls An Informal internal audit calls for recurrent analysis of the operations within a company. The habitual analysis enables the company’s operations to occur smoothly, where, the employees are kept on toes to offer the best of services. A small company like XYZ Ltd can employ auditors who would design, modify, and control the internal activities of the company. Though auditing, the company is able to streamline its activities in a manner that would enable it to achieve its goals and objectives (Holm Zaman 2012). Essentially, XYZ Ltd is a profit making company that would aim at generating the maximum profits possible.Advertising We will write a custom report sample on Auditing Case Study specifically for you for only $16.05 $11/page Learn Mo re The auditing exercise would enable the company to keep track of its revenue and expenditure and the gross profits made during a particular financial year. Any form of misappropriation of resources is tracked, where; all the involved stakeholders are made answerable of their actions. Monitoring the company’s compliance with the company policies All companies have policies that guide then in their daily operations. In addition to the informal internal exercise, XYZ Ltd Company can employ a formal internal audit policy that works towards ensuring the company eliminates all actions that would expose it to massive losses. A company may have a policy that extends credit to its customers to prevent losses. An auditing exercise will determine if indeed the company adheres to the policy. Moreover, the auditors will be able to carry out a cost benefit analysis of the credit policy and determine if it is a worthwhile practice. The reports from the auditors will help the decis ion makers to determine new policies that would work if enforced and identify the old policies to eliminate from the company practices (Deis Giroux 2006). An operational audit would examine the financial statements of a business to ensure the business complies with the policies of obtaining maximum efficiency from all business operations. Monitoring the company’s compliance with the government regulations The worst thing that can happen to a small business like XYZ Ltd is facing the adverse consequences of failing to adhere to government regulations. An operational audit exercise plays a great role in advising the business managers of all the applicable government regulations (Bon Kim Yi 2009). It is though an auditing process that a business would know the legal procedures of tax avoidance. Moreover, the government has strict employment laws that companies ought to follow. The auditing exercise would advise the management team accordingly on when it should recruit new empl oyees, when to promote or when to fire an incompetent employee. The auditors would advise the management team of the actions that attract fines as well as the procedures to obtain and comply with government regulations.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The exercise of appointing an auditor The exercise of appointing an auditor may seem very simple, but it is associated with a lot of dilemma. The XYZ Company formed because of the splitting of the parent company. There is no clear reason as to why the parent company decided to separate the pharmaceutical and optical divisions; however, it would be due to mismanagement reasons. Whatsoever the reason, appointing the same auditors as those of the parent company to audit XYZ Ltd Company is associated with several advantages and disadvantages. Advantages of appointing the same auditors Massive experience and expertise As indicated, the auditors have audited the financial records for the parent company for the past ten years. This is a clear indication that the auditors did some marvelous work that sustained the growth and expansion of the parent company (Jackson, Moldrich Roebuck 2010). There is a high probability that the parent company had grown too big such that the managers decided to split it for easy management. The success of the parent company is attributed to the massive experience and the excellent work of the auditors. Similarly, XYZ Ltd Company can appoint the same experienced auditors to audit their financial records. Appointing the same auditors would be an assurance that the newly formed company would grow and last for the next 10 years or more. XYZ Ltd Company will greatly benefit from the quality services from the expertise of the auditors. Affordability and efficiency of the auditing services It is evident that a small business like XYZ Ltd will find it very expensive to obtain new auditors to audit their financial books (Kaplan Mauldin 2010). The auditors of the parent company may have some compassion with the small company and charge the company some affordable rates for the auditing exercise. Moreover, the auditors who are already familiar with the financial records of the parent company will give an effective allocation of the amount set asi de for the auditing expense to ensure that the company does not run at a loss. Smooth flow of activities Bringing in a new set of auditors would somewhat bring in disruptions. If XYZ Ltd Company appoints the same auditors as the parent company, the auditors will put up with the small company easily. In fact, maintaining the same auditors would enhance their morale to improve their quality of services in the subsequent audits (David Thomas 2013). The relationship between the auditors and the company would strengthen, and this would make the auditors to work hard to ensure their auditing work brings in some mutual benefit to all the company stakeholders. Disadvantages of appointing the same auditors Possibility of recurring previous mistakes From a business point of view, an esteemed company cannot decide to separate its operations for any good reasons. There is a very high probability that the company decided to do so because it began experiencing some massive losses because of vagu e auditing processes. If truly this is the reason behind the splitting of the company, it means that the auditors played a critical role in bringing down the parent company. Therefore appointing the same auditors will pose the way to recurring the previous mistakes. In the end, the XYZ Ltd Company would also face the same problem and it may end up collapsing. Lack of the point of comparison and evaluation It is always advisable for companies to evaluate and compare the services offered by a particular company stakeholder. If XYZ Ltd Company uses the same auditors as the parent company, it may not be able to evaluate the efficiency of the services. While the auditors may appear to offer quality services, it would be worthwhile to have a change that would formulate a point of comparison. Probably, the new auditors would reveal fraud cases that the usual auditors would not depict. In essence, appointing the same auditors as those of the parent company will blindfold the XYZ Company and it may not be able to gauge the quality of the auditing services (Kramer et al. 2011). Audit rotation The exercise of changing auditors has often raised eyebrows amongst businesspeople. While some businesspersons regard audit rotation as a worthwhile practice, some of them regard the exercise as unworthy as it only encourages businesses to doubt the competence of auditors. Despite the different perceptions, audit rotation is associated with various advantages and disadvantages. Advantages of audit rotation Increased perfection It is evident that there is no perfect human being; therefore, a different set of eyes on a company’s financial record would detect an error that the preceding auditors could not detect. In fact, for publicly held companies, audit rotation is done every five years, and private limited companies can employ the same practice to obtain quality audit services. The exercise helps in identifying and eliminating intentional and non-intentional errors (Daniels Booker 2011). Companies that embrace audit rotation will be at a safe position, as they would provide clear records of their financial statements to the bank and to the funders. Decreased fraud and increased impartiality Some auditors within a given audit firm may collaborate with the financial managers of a given company to â€Å"steal† from the company. Audit rotation plays a significant role in ending such cases because not all auditors would comply with such evil deals. The shortened period of auditing will not allow audit firms to create close relationships with the management, an action that may have a negative impact on the performance of the auditors. Audit rotation enhances the provision of impartial services by audit firms as they are obligated to rotate the auditors within the firm (Chi et al. 2009). In essence, the audit rotation exercise plays a critical role in increasing impartiality for all the stakeholders of the company. Disadvantages of audit rotation Dis ruption of the company’s activities It is evident that audit rotation, especially if it involves changing the auditing firm would have adverse consequences on the company’s activities. Different audit firms will come up with different advisories to the management team and the company’s activities may be disrupted from one time to another (Bates et al. 2012). Moreover, audit rotation does not allow the development of a long-term relationship between the company and the auditors, which is very important for the delivery of efficient services. Destroyed reputation of the company Some companies have had a tendency of frequently changing the auditing firms. The practice of changing audit firms too often would depict a negative picture of the firm. Investors would shy away from such firms, as they would perceive them as incompetent because they only do â€Å"auditor shopping† and expect better results instead of working of their performance. In essence, audit r otation would bring out misconceptions about a profit making organization like XYZ Ltd Company. Increased risk of audit failure It is evident that every time a new audit firm is appointed to carry out the auditing exercise, the firm requires some time to comprehend the company’s books of accounts. The audit firm fully understands the rules of the game of how to audit the firms accounting books when its term is almost over. The administrative will have to invest time to evaluate the subsequent audit firm and the whole exercise is not only expensive, but it also increases the chances of failure of the auditing exercise by the new audit firm (Daugherty et al. 2013). Conclusions From the discussions, it is evident that auditing is a very essential exercise in any organization. Auditing enables companies to have a clear outlay of the company’s activities. Though auditing, a company can easily depict fraud cases and address them accordingly. From the discussions, it is evide nt that the decision on whether to maintain auditors or to employ an audit rotation depends on their performance. If, for example, the auditors of the parent company, ABC Ltd Company, were not competent, the newly formed XYZ Ltd Company may need to appoint a new auditor to audit the financial books. Secondly, if the new set of auditors do not display their competence after a couple of years, an audit rotation will be essential (Peecher, Schwartz Solomon 2011). In essence, every decision made is associated with advantages and disadvantages. The company managers are obliged to make decisive decisions about the auditing process. There should be strong reasons behind any form of changes in the auditing process. Both the internal and external auditors have a great role in maintaining efficient and reliable financial reports. The auditors should be in a position to give a detailed explanation of every figure that appears in the financial records. The directing managers should only take t he role of the overseers who should only come in whenever there are suspicions of fraud cases. All scandals relating to the books of accounts are handled in a professional manner without downsizing the involved stakeholders. References Bates, HL, Waldrup, BE, Jaeger, DG Shea, V 2012, ‘Issues with mandatory audit firm rotation’, Journal of Business and Accounting, vol. 5, no. 1, pp. 70-75. Bon Kim, J, Yi, CH 2009, ‘Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea’, Journal of Accounting and Public Policy, vol. 28, no. 3, pp. 207-230. Chi, W Huang, H 2011, ‘Discretionary accruals, audit-firm tenure and audit-partner tenure: empirical evidence from Taiwan’, Journal of Contemporary Accounting Economics, vol. 1, no. 1, pp. 65-92. Chi, W, Huang, H, Liao, Y, Xie, H 2009, Mandatory audit partner rotation, audit quality, and market perception: evidence from Taiwan, Contemporary Accounting Research, vol . 26, no. 2, pp. 359-391. Daniels, W Booker, Q 2011, ‘The effects of audit firm rotation on perceived auditor independence and audit quality’, Research in Accounting Regulation, vol. 23, no. 1, pp. 78-82. Daugherty, B, Dickins, D, Hatfield, R, Higgs, J 2013, Mandatory audit partner rotation: perceptions of audit quality consequences, Current Issues in Auditing, vol.7, no.1, pp. 30-35. David SJ Thomas, EV 2013, ‘Audit firm rotation and audit quality: evidence from academic research’, Accounting Research Journal, vol. 26, no.1, pp.75-84. Deis, DR, Giroux, G 2006, ‘The effect of auditor changes on audit fees, audit hours, and audit quality’, Journal of Accounting and Public Policy, vol. 15, no. 1, pp. 55-76. Hodgdon, C, Tondkar, RH, Adhikari, A Harless DW 2009, ‘Compliance with international financial reporting standards and auditor choice: new evidence on the importance of the statutory audit’, The International Journal of Accoun ting, vol. 44, no.1, pp. 33-55. Holm, C Zaman M 2012, ‘Regulating audit quality: restoring trust and legitimacy’, Accounting Forum, vol. 36, no. 1, pp. 51-61. Jackson, AB, Moldrich, M Roebuck, P 2010, ‘Mandatory audit firm rotation and audit quality’, Managerial Auditing Journal, vol. 23, no. 5, pp. 420-437. Kaplan, SE Mauldin EG 2010, ‘Auditor rotation and the appearance of independence: evidence from non-professional investors’, Journal of Accounting and Public Policy, vol. 27, no. 2, pp. 177–192. Kramer, ST, Georgakopoulos, G, Sotiropoulos, N Vasileiou, KZ 2011, ‘Audit firm rotation, audit firm tenure and earnings conservatism’, International Journal of Business and Management, vol. 6, no. 8, pp. 44-57. Peecher, ME, Schwartz, R Solomon, R 2011, ‘It is all about audit quality: perspectives on strategic-systems auditing’, Accounting, Organizations and Society, vol. 32, no. 5, pp. 463-485. Wang, KJ Tuttle, BM 2009, ‘The impact of auditor rotation on auditor-client negotiation’, Accounting, Organizations and Society, vol. 34, no. 2, pp. 222–243.

Adam Paper 4 Advocate

Adam Paper 4 Advocate Adam Paper 4 Advocate Protect Yourself, Protect Your Rights: Keep a Gun Close By Adam Com 101-201 Persuasive Essay 23 September 2014 Should Americans have the right to own a gun? The second amendment says so! One should be able to practice the second amendment, participate in gun recreation and most importantly protect oneself. America should be able to exercise their constitutional right to own a gun. Laws placing restrictions on firearm ownership and use do not necessarily stop the crime or protect individuals. Turn on the news right now. Americans are inundated with examples every day about innocent citizens that fall victim to a gunshot wound because they were unarmed and not able to defend themselves. Additionally, owning a gun gives Americans the choice to engage in recreational activities such as hunting, target shooting, or gun collecting. Is it fair that a father cannot provide a meal for his family or enjoy a hunting trip with his children? Gun ownership also gives Americans the ability to protect themselves and their precious loved ones from falling victims of heinous crimes. One posse sses a gun for the purpose of self-defense. The right to bear arms is a crucial element of belonging to the United States of America. Putting more guns into the hands of law abiding Americans because the government gives citizens that right, prevents citizens from being victims and gives them the freedom to participate in gun recreational sports or activities of their choice. The United States of America’s second amendment guaranteeing citizen’s rights to legally bear arms, must not be infringed. The second amendment is no different than any of the other protections listed in the bill of rights. Citizens should not need a government issued consent form rather, they should be able to carry a gun as a matter of right. As Thomas Jefferson wrote to his nephew Peter Carr in 1785, â€Å"A strong body makes the mind strong. As to the species of exercises, I advise the gun. While this gives a moderate exercise to the body, it gives boldness, enterprise, and independence to the mind†¦.† (Ablow). Establishing freedoms was so important to the forefathers, that they were willing to fight and give their lives while preserving those Kanoski 2 constitutional rights. According to Bruce Parker, â€Å"In an apparent violation of the second amendment a growing number of states are on track to end federal gun control once and for all† (Parker). Parker, a graduate of Louisiana State University, has specialized in business and state laws for fifteen years. The state of Kansas felt maintaining the second amendment right to bear arms was so important, that on April 16, 2013, Kansas Gov. Sam Brownback signed SB102 making Kansas the first state to outlaw federal gun control. The bill, titled â€Å"The Second Amendment Protection Act,† declared federal gun regulations â€Å"void and unenforceable in the state,† and it prohibited state and local officials from enforcing any law, order, or treaty of the United States with regard to guns and ammunition† (Parker). Subsequently, states across the country stood by Kanas by advancing their own versions of the Second Amendment Protection Act. According to StandWithKansas, a grassroots website that tracks the push by states to end federal gun control, approximately 30 states introduced versions of the Second Amendment Protection Act in 2013. The model bill listed on the site - which was formulated by the Tenth Amendment Center, a group of lawyers who advocate for protecting all constitutional rights, and subsequently endorsed by Gun Owners of America - prohibits state officials and agencies from enforcing federal gun control regulations (Parker). The 2014 legislative branches of Ohio, Virginia, and Missouri also filed Second Amendment Protection Acts that would ban state implementation of

Immigration Choice Essay Example | Topics and Well Written Essays - 500 words

Immigration Choice - Essay Example The choice of the Copper Island represents a more calculated risk for the family. Mr. Paneo, being the head of the family, primarily considers the welfare of his wife and his two children by showing preference to less risky alternatives. Instead of waiting for more than a year before the immigration permit to United Territories is processed and granted, the Paneo family is better off sending Mr. Paneo immediately to Copper Islands. It should be noted that aside from the long wait for the immigration permit, the Paneo family lacks the assurance that they will meet the immigration eligibility for United Territories. The members of the Paneo family have strong ties with each other considering their decision to stay together as one family. However, it is also assumed that they are also willing to endure some sacrifices for their utmost benefit. Thus, the Paneo family, with sad but hopeful hearts, will permit their father to immigrate first in the Copper Islands for a year. This will allow Mr. Paneo to find a good job and a house before his family move in. This will also enable him to prepare his family by providing them with essential information like the climate, the culture, the food and things that they need to be cope with.

Should the UK join the Euro currency Essay Example | Topics and Well Written Essays - 9750 words

Should the UK join the Euro currency - Essay Example The appearance of euro in 1999 and its acceptance by 11 countries of European Union (at a primary stage) has been the most significant effort of the Community towards this direction. Since its introduction euro has verified the provisions referring to its success. However, there are countries of the European Union that have not been convinced on the stability of the new (common) currency and for this reason are still reluctant in entering the European Monetary Union (EMU). Sweden and UK are the most representative examples of the above phenomenon. Particularly regarding Britain, the country’s position towards euro has been considered as crucial mostly because of the role of this country to the development of the global financial markets. The participation of UK in the European monetary union has been chosen because of the importance of this issue for the social, financial and political context in Britain. Moreover, the specific issue has been extensively examined as it presents a series of difficulties that create severe problems to the realization of the relevant project. More specifically, the participation of Britain in the monetary union as it has been formulated and applied in the members of EU has been doubted as of its feasibility. The existing differences between UK and the European Union have been found to be a lot. In fact, the difference in currency is not the only one existed between Britain and the other members of European Union.