Audit Solutions for Chapter Essay Example

Audit Solutions for Chapter Paper I Focused on short-term prices; failed to perform long-term growth analysis; abdicated all responsibilities to management as long as stock price increased. Board of Directors Broad Role: the major representative Of stockholders to ensure that he organization is run according to the organization charter and there is proper accountability. Specific activities include: * Selecting management. * Reviewing management performance and determining compensation. Declaring dividends * Approving major changes, e. G. Mergers * Approving corporate strategy * Overseeing accountability activities. Inadequate oversight of Approval of management compensation plans, particularly management. Stock options that provided perverse incentives, including incentives to manage earnings. Independent, often dominated by management. * to spend sufficient time or have sufficient expertise to perform duties. * Continually re-priced stock options when market price declined. Management Broad Role: Operations and Accountability, Managing the organization effectively and provide accurate and timely accountability to shareholders and other stakeholders, Specific activities include: * Formulating strategy and risk appetite. Implementing effective internal controls. Developing financial reports. * Developing other reports to meet public, stakeholder, and regulatory requirements. I ;k Earnings management to meet analyst expectations. Granduncle financial reporting. Pushing accounting concepts to achieve reporting objective. * Viewed accounting as a tool, not 3 framework for accurate reporting. Audit Committees Of the Board of Directors I Broad Role: Provide oversight of the internal and external audit function and the process Of preparing the annual accuracy financial statements and public reports on internal control. We will write a custom essay sample on Audit Solutions for Chapter specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Audit Solutions for Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Audit Solutions for Chapter specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Specific activities include: Selecting the external audit firm. * Approving any non-audit work performed by audit firm. Selecting and/or approving the appointment of the Chief Audit Executive (Internal Auditor), * Reviewing and approving the scope and budget of the internal audit function. * Discussing audit findings with internal auditor and external auditor and advising the Board (and management) on specific actions that should be taken. * Similar to Board members did not have expertise or time to provide effective oversight of audit functions. Were not viewed by auditors as the audit client, Rather the power to hire and fire the auditors often rested with management. I Self-Regulatory Organizations: CPA, FAST Broad Role: Setting accounting and auditing standards dictating underlying tangential reporting and auditing concepts. Set the expectations of audit quality and accounting quality. Specific roles include: * Establishing accounting principles ;k Establishing auditing standard s ;k Interpreting previously issued standards * Implementing quality control processes to ensure audit quality, * Educating members on audit and accounting requirements. Peer reviews did not take a public perspective; rather than looked at standards that ever developed and reinforced internally. ;k CPA: Leadership transposed the organization for a public Organization to a trade association that looked for revenue enhancement opportunities for its members. Did not actively involve third parties in standard setting. FAST: Became more rule-oriented in response to (a) complex economic transactions; and (b) an auditing profession that was more oriented to pushing the rules rather than enforcing concepts. * FAST: Pressure from Congress to develop rules that enhanced economic growth, e. . Allowing organizations to not expense stock options. Other Self-Regulatory Organizations, e. G. NYSE, NASA Broad Role: Ensuring the efficiency of the financial markets including oversight of trading and oversight of companies that are allowed to trade on the exchange. Specific activities include: * Establishing listing requirements including accounting acquirement, govern ance requirements, etc. * Overseeing trading activities, Pushed for improvements tort better corporate governance procedures by its members, but failed to implement those same procedures for its governing board, management, and trading specialists. Regulatory Agencies: the SEC Broad Role: Ensure the accuracy, timeliness, and fairness of public reporting of financial and other information for public companies. Specific activities include: * Reviewing all mandatory filings with the SEC, * Interacting with the V-CAB in setting accounting standards, k Specifying independence standards required of auditors that report on public financial statements, * Identify corporate frauds, investigate causes, and suggest remedial actions. Identified problems but was never granted sufficient resources by Congress or the Administration to deal with the issues. External Auditors I Broad Role: Performing audits of company financial statements to ensure that the statements are free of material misstatements including misstatements that may be due to fraud. Specific activities include: * Audits Of public company financial Statements, * Audits Of non-public company financial statements, * Other accounting related work such as tax or consulting. Pushed accounting concepts to the limit to help organizations achieve earnings objectives. Promoted personnel based on ability to sell non-audit products. Replaced direct tests Of accounting balances with a greater use of inquiries, risk analysis, and analytics. * Failed to uncover basic frauds in cases such as World and Healthful because fundamental audit procedures were not performed. Internal Auditors I Broad Role: Perform audits of companies for compliance with company policies and laws, audits to evaluate the efficiency of operations, and audits to determine the accuracy financial reporting processes. Specific activities include: * Reporting results and analyses to management, (including operational management), and audit committees, Evaluating internal controls. Focused efforts on t)operational audits and assumed that financial auditing was addressed sufficiently by the external audit function. Reported primarily to management with little effective reporting to the audit committee. In Some instances (Healthful, World) did not have access to the corporate financial accounts. I 2-3. The board of directors is often at the top of the list when it comes to responsibility for corporate governance failures. Some of the problems with the road Of directors included: * Inadequate oversight Of management. * Approval of management compensation plans, particularly stock options that provided perverse incentives, including incentives to manage earnings. Non-independent, often dominated by management. * Did not spend sufficient time or have sufficient expertise to perform duties. * Continually re-priced stock options when market price declined. 2-4. Some of the ways the auditing profession was responsible were: * Too concerned about creating revenue enhancement opportunities for the firm, and less concerned about their core services or talents * Were willing to push counting standards to the limit to help clients achieve earnings goals Began to use more audit Shortcuts such as inquiry and analytical procedures instead to direct testing to account balance. ;k Relied on management representations instead of testing management representations. * Were too often advocates of management rather than protectors of users. 2-5. Cookie jar reserves are essentially liabilities or contra-assets that companies have overestimated in previous years to use when times are tougher to smooth earnings. The rationale is that the funds are then used to smooth earnings in he years when earnings need a boost. Smooth earnings typically are looked upon more favorably by the stock market An example of a cookie jar reserve would be over-estimating an allowance account, such as allowance for doubtful accounts. The allowance account is then written down (and into the income statement) in a bad year. The result is to increase earnings in the subsequent year. 2-6. Seers should expect auditors to have the expertise, independence, and professional skepticism to render an unbiased and justified opinion on the financial statements. Auditors are expected to gather sufficient applicable evidence to render an independent opinion on the financial statements. 2-7. The Serbians-Cooley Act was designed to clean-up; corporate America, especi ally in the realms of financial reporting. The overall intent was to encourage better corporate governance; to make the audit committee the auditors client; encourage the independence and oversight of the board, and improve the independence of the external audit profession. There were certainly many factors that led to the Serbians-Cooley Act, but the failures at Enron and World will probably be pointed to in the future as the major factors that led o the act being passed when it was. The Congress intended to develop a new reporting process that would provide just cause for the public to again trust financial statements and the audit processes leading up to the audit opinion. 2-8. The PEPCO is mandated by Congress to set standards for audits of public companies and perform quality control inspections of CPA firms that audit public companies. In order to carry out these responsibilities, the APACE requires all firms that audit LIST. Listed (public) companies to register With it. It performs annual inspections on all audit firms that audit more than 100 public companies each year. It performs less frequent inspections, usually once every three years, for audit firms that audit less than 100 companies annually. The PEPCO issues Inspection Reports for each inspection that is performed. The first part describes problems they encountered in their review;. 5 of audits and that part is made public. The second part describes problems that the firms have with their quality control process. The second part is not issued publicly unless the firms fail to address the problems pointed out within a reasonable time frame usually no more than a year. 2-9, Management has always been responsible for fairness, completeness, and accuracy attitudinal statements, but the Serbians-Cooley Act goes a step further by requiring the CEO and COOP to certify the accuracy of financial statements with criminal penalties as a punishment for materially misstated statements. The CEO and COOP must make public their certifications and assume responsibility for the fairness of the financial presentations. It thereby encourages organizations to improve their financial reporting functions. 2-10. Whistle blowing enables violations of a companys ethical code to be reported to appropriate levels in an organization, including the audit committee. Because of its presence, potential violators know that there is a real possibility and simple avenue by which inappropriate actions may be revealed. As such, it contains a preventive component that is indirectly helpful to the audit committee in fulfilling its corporate governance role. 2-11. There are a number of provisions that are designed to increase auditor independence. First, Rule 201 Of the Act prohibits any registered public accounting firm from providing many non-audit services to their public audit clients. Second, the audit committee became the client instead of management, and only the audit committee can hire and fire auditors. Third, audit partners are required to rotate every five years. Finally, the auditors are expected to follow fundamental principles of independence that have been enacted by the SEC (more details in Chapter 3). 2-12. Management is responsible for issued financial statements. Although other parties may he sued for what is contained in the statements, management is ultimately responsible. Ownership is important because it establishes responsibility and accountability, Management must set up and monitor financial reporting systems that help it meet its reporting obligations. It cannot delegate this responsibility to the auditors, 2-13. An audit committee is a subcommittee of the board of directors that is composed of independent, outside directors. The audit committee has oversight responsibility (on behalf of the full board of directors and its stockholders) for the outside reporting of the company (including annual financial statements); risk monitoring and control processes; and both internal and external audit functions. 2-14. An outside director is not a member of management, legal counsel, a major vendor, outside service provider, former employee, or others who may eave a personal relationship with management that might impair their objectivity or independence. The audit committee is responsible for assessing the independence of the external auditor and engage only auditors it believes are independent. Auditors are now hired and tired by audit committee members, not management. The intent is to make auditor accountability more congruent with stockholder and third-party needs. 2-15. The primary point of this question is for students to understand that the audit committees role is one of oversight rather than direct responsibility, Poor example, management is responsible for the fairness of the financial statements. Auditors are responsible for their audit and independent assessment of financial reporting. The audit committee is not designed to replace the responsibility of either of these functions. The audit committees oversight processes are to see that the management processes for financial reporting are adequate and the auditors carry out their responsibilities in an independent and competent manner. -16. The audit committee has the ability to hire and fire both the internal auditor and the external auditor _ However, in the case Of the internal audit unction, the audit committee has the ability to hire and fire the head of internal audit as well as set the audit plan and budget. The audit committee does not control regulatory auditors. But should meet with regulatory auditors to understand the scope of their work and to discuss audit findings with them. 2-17. The Serbians-Cooley Act applies only to public companies. Therefore, the Act does not require non-public companies to have audit committees. That is not to say that it does not happen or is not a good idea, however. Most stakeholders want an independent party to ensure that their interests are being considered, The CPA recommends audit committees tort smaller public companies. 2-18. The external auditor should discuss any controversial accounting choices with the audit committee and must communicate all significant adjustments made to the financial statements during the course of the audit In addition, the processes used in making judgments and estimates as well as any disagreements with management should be communicated. Other items that need to be communicated include: * All adjustments that were not made during the course Of the audit, Difficulties in conducting the audit, * The auditors assessment Of the accounting principles used and overall airiness of the financial presentation, * The clients consultation with other auditors, * Any consultation with management before accepting the audit engagement, * Significant deficiencies in internal control. 2-19. The audit committee needs to ensure that the auditor is independent with respect to the annual audit. In order to ensure that independence, the audit committee must consider all other services that might be performed by the external auditor and approve any such services, in advance. Fifth audit committee approves the services, they are in essence saying that the provision of he services will not impair the auditors independence. 2-20. Good governance is important to the external auditor for a number of reasons, including, but not limited to the following. Good governance ;k usually leads to better corporate performance, * reflects a commitment to a high level of ethics, integrity, and sets a strong tone for the organizations activities, ;k requires a commitment to financial reporting competencies and to good internal controls, * reduces the risk that the company will have materially misstated financial statements. If a client does not have good governance, there are greater risks associated tit the client. Boor example, their poor performance may lead to financial failure and lack of payment of the audit fee. Or their poor governance may lead to improprieties in financial reporting Which puts the auditor at risk in terms Of litigation (if the improprieties go undetected by the auditor). 2-21. The auditor might utilize the following procedures in determining the actual level of governance in an organization: * observe the functioning of the audit committee by participating in the meetings, noting the quality of the audit committee questions and responses, interactions with management regarding issues related to the audit, e. . Providing requested information on a timely basis, * quality of financial personnel in making judgments, * accounting choices that tend to push the limits towards aggressiveness or creating additional reported net income, the quality of internal controls within the organization. Review the minutes of the board of directors meetings to determine that they are consistent with good governance, review internal audit reports and especially determine the actions taken by management concerning the internal auditors findings and recommendations, * review the compensation plan for top management, k review management expense reimbursements to determine (a) com pleteness of documentation, (b) appropriateness of requested reimbursement, and (c) extent of such requests. ;k review managements statements to the financial press to determine if they are consistent With the companys operations. -22. Good corporate governance is correlated With increased corporate performance as measured by return on equity, or return on capital. Generally, good corporate governance reduces audit risk as it is less likely that the organization will suffer from problems of management integrity, or would have n environment that might allow or permit fraud. Less audit risk implies that the amount of work to render an opinion on the financial statements would also be less than that required for a company with poorer corporate governance. 2-23. The three categories of audit standards are general standards, fieldwork standards, and reporting standards. General standards cover the characteristics of the auditor technical training and proficiency, independence, and due professional care, Fieldwork standards provide guidance concerning planning and performing the audit. Reporting standards cover the essential elements of he auditors communication, including the opinion, the criteria against which the assertions were tested, and an explanation of the basis for the testators opinion. -24. Due professional care is the expectation that an audit will be conducted with the skill and care of a professional. The standard of due professional care plays a role in litigation against auditors. Plaintiffs will try to show that the auditor did not do what a reasonably prudent auditor would have done. To evaluate the standard, a third-party also decides whether someone with similar skills in a similar situation would have acted in the same w ay. -25. There are three important dimensions identified in Exhibit 2. : * Scope of Information on which assurance is provided, * Nature of Organizations on which assurance is provided, Company being audited. * Domicile of These three dimensions influence the identification of applicable auditing standards as follows: A U. S. Public company filing annual reports follows PEPCO standards. U. S. Non-public company issuing financial statements, follows CPA standards, A foreign company tiling financial statements in a different country follows International Standards or the standards of that country, * IS. S, companies reporting on other than financial information follows CPA Attestation or Assurance Standards, 2-26. Poor the most part, the standards issued by the SAAB are quite similar to that of the two LLC. S. Based audit standard setters. They differ in the following major ways: * The auditor must assess the appropriateness Of the accounting framework against which the audit opinion will be given (U. S. Standards require only that the auditor communicate if the accounting is not consistent With LIST. IGMP. ) SAAB utilizes a concept of Professional Skepticism rather than independence. The SAAB utilizes a concept of reasonable assurance compared with the U. S. Evidence on sufficiency of audit evidence and due professional care, *The AIMS standards include both audit standards and assurance standards. 2-27. The SAAB Audit Standards are quite consistent with that of the PEPCO as well as that of the CPA. Most of the concepts are the same, but are stated differently. They are very similar in the following ways: ;k Requirement of independence, * Gathering and evaluation of sufficient evidence, ;k Documentation of audit work, * Audit designed to minimize audit risk, ;k Due professional care vs.. Seasonable assurance, * Nature of the audit report The CPA and the SAAB have announced a plan to work towards convergence of existing and future standards. The PEPCO has not yet announced a plan for convergence. 2-28. An audit engagement applies to the development Of an opinion on an organizations financial statements. It is planned that the financial statements Will be used by t hird parties Who do not hue direct access to client data. The audit engagement is a form of positive assurance in which an opinion must be rendered. An assurance engagement differs from an audit in a number of important dimensions: It can apply to almost any assertion that management wants to make as long as there is agreed-upon criteria by which to test managements assertion. It is preferable that the criteria are generally accepted. * An assurance engagement generally requires a third party (although assurance can also be provided to the audit client), but it is an identified third-party as opposed to a potential user of financial statements, Assurance can be given on individual items of a companys financial statements, rather than the full set of statements. -29. Assurance engagements are designed to provide positive assurance, i. . The item being attested to is either properly presented, or is not properly presented. Poor example, one of the Big 4 firms provides assurance to the audience that the votes are properly maintained and counted for the Emmy Awards _ A limited assurance engagement does not contemplate a full audit or assurance engagement such that sufficient information (evidence) is gathered to warrant a positive statement about Whether the item being assured is, or is not, properly presented. Rather, based on a more limited amount of work. He auditor either states that nothing came to his or her attention based on the emitted procedures that indicates something is not fairly presented. This is often referred to as negative assurance. An even more limited assurance engagement is one in which the accountant expresses no assurance whatsoever on the item being reported. * Auditing Standards apply to the auditors task of developing and then communicating an opinion on financial statements and, where applicable, independent opinions on the quality of an organizations internal control over financial statements to the board, management, and outside third parties. Assurance Standards apply the auditors task of developing and communicating n opinion on financial information outside of the normal financial statements, or on non-financial information to management, the board, and outside third- parties. Assurance services are engagements in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users about the outcome of the evaluation or measurement of a subject matter against criteria. Attestation Standards is a term used by the CPA to describe assurance services that involve gathering evidence regarding specific assertions and communicating an opinion On the fairness Of the presentation to a third party. k Compilation and Review Standards refer to CPA Standards that apply only to non-public companies where the board or a user has requested some assurance on the fairness of presentation financial statements. These are referred to as negative assurance standards because the auditor does not gather enough evidence to support a statement as to whether the financial statements are fairly presented. -31. Independence means objectivity and freedom from bias. The auditor can favor neither the client nor the third party in evaluating the fairness of the financial statements The auditor must be independent in fact and in appearance. Independence in fact means the auditor is unbiased and objective. An auditor could be independent in tact it he or she owned a few shares of co mmon stock in an audit client, but might not appear independent to a third party. Independence in appearance means that a third party with knowledge of the auditors relationship with the client would consider the auditor to be independent. Professional skepticism, as used in the standards promulgated by the PASS, has a broader meaning in that it refers to all of the factors that valued affect an auditors ability to exercise proper skepticism in an audit engagement. The actors to be considered Vary from those associated With the individual, such as objectivity, to those associated with the structure of the firm. These are similar to the independence standards that emphasize both audit firm relationships to the client as well as objectivity. However, the SAAB emphasis on professional skepticism goes a bit further: an auditor could be Objective, but not necessarily exercise professional skepticism, i. E. Being open to potential explanations of events that are not consistent with the auditors prior experiences. Professional skepticism appears to be a broader term than independence.

How Hair Detangler Works and Recipes to Make It

How Hair Detangler Works and Recipes to Make It If you have long hair, chances are youve experienced the pain and frustration of trying to comb out snarls. Hair detangler is like a magical elixir, able to smooth away your cares with the spritz of a pump or wave of your hand. How does it work? Its an example of chemistry in action. Hair Detangler Basics Although there are many possible ingredients in hair detangler, they all work by altering the surface of your hair. Hair detangler is a type of hair conditioner that smooths your hair by coating it with an oil or polymer and/or by acidifying it so that the hairs surface tightens up, smoothing the scales on the hairs outer surface or cuticle and imparting a positive electrical charge to prevent the static that can worsen tangles. Common Chemicals in Hair Detanglers If you check the ingredients list of a hair detangler, youll likely see one or more of these ingredients: Silicone (e.g., dimethicone or Cyclomethicone), a polymer that adds gloss to hair by binding to its surface.Acidifier, a ​chemical that lowers the pH of the detangler, strengthening the hydrogen bonds between keratin molecules in hair, smoothing and tightening each strand.Hydrolyzed Protein helps to repair damaged keratin, smoothing the broken edges so strands of hair dont catch on each other as much.Cationic Surfactants binds to the negatively charged keratin, becoming the new smoother surface of the hair.Oils fill in the pores of dry or damaged hair, making it softer, more pliable, and less likely to tangle. Homemade Hair Detangler If you dont have detangler on hand, you can mix up some yourself. There are several options: Dilute regular hair conditioner. Spritz a mixture of 2 tablespoons conditioner in 16 ounces of water onto damp hair.Fill a spray bottle with the following herbal hair detangler mixture: 8 ounces distilled water1 teaspoon aloe vera gel10-15 drops grapefruit seed extract1-2 drops glycerin1-2 drops essential oil (e.g., lavender, jojoba, chamomile) Rinse hair with rainwater (usually acidic) or make your own acidifying rinse by adding 2 tablespoons apple cider vinegar to an empty 20-ounce water bottle. Fill the remainder of the bottle with water and use the mixture to rinse clean hair.Rub tangled dry hair with a dryer sheet prior to combing it out.

How has the world changed for hospitals Essay Example | Topics and Well Written Essays - 750 words

How has the world changed for hospitals - Essay Example Based on that, the existence of technological gadgets such as smart phones, tablets and other smart devices has had an impact in the overall running of hospitals. These gadgets not only act and/ or are used as mini computers (small computers) but they can also be used by medical staff to report immediate issues; send emails to other colleagues; chat online; communicate through instant messaging; make urgent calls and even do online research. With regard to online medical research, the dawn of the internet as well as the information age has enhanced all forms of research to be conducted online. For example, if a medical student or a registered nurse (RN) wanted to conduct online research, they could be in a very comfortable position to use their hand held gadgets to perform these tasks. A number of medical technologies have also taken the form of â€Å"smart† equipments. This means that the medical equipment being utilized by practice not only undertakes its usual tasks, but it also tends to perform computing requirements, evaluation as well as analytical operations to the data and information provided to it by the practitioner in the hospital. A good example is the implementation of electronic health records (EHR). These digital health records have the capability to capture all of patient information. In addition to that, they also have the ability to evaluate the data and information that doctors feed to their database. That is, they can be in a position to evaluate whether the prescription given to the patient is valid or not. If not valid, EHR can be in a position to notify by sending messages to the user informing them that the information provided is incorrect. Hence, the user can be in a position to correct the information provided. More to that is th e fact that each time better equipment is unleashed by medical equipment manufacturers that promises to work and perform even better and faster than the previous equipment. As

Original topic Essay Example | Topics and Well Written Essays - 750 words

Original topic - Essay Example More than 40 years passed since the signing the US’s Civil Right Act which stated the equality between Whites and Blacks. Both parties were to access public services equally rather this is not the case since divisions are permeating. Accompanying these divisions is the American Identity paradox. The society has two avenues of foundation, one is on the principles of justice, and equality and the other are on the traditional racism and popular slavery traditions. Although this situation may somehow reflect original cultural and political events, the psychological factors that determine this challenge are pervasive and enduring. Both within and beyond America, the undetermined globalization brings in new psychological, social and economical challenges for the host. With reference to the recently observed ethnic divisions in Europe and Asia, the viewpoints on the varying values, traditions, and belief among the host and immigrants can facilitate observable conflict and violence (G up, 2010,March 13th). Racism and Stereotypes Racism and stereotyping existed in the past and is still present in America. Puerto Rican girls growing up in the United States, they have had a different view because of the Hispanic appearance. For example, a girl in the text grew up in New Jersey and the culture around her was all Puerto Rican. The food, language and all cultural beliefs and behaviors were all Puerto Rican. The girls learnt Puerto Rican culture from masses, dress code and the mode of life reflected their culture. The surveillance the girl received mainly strict due to the culture and family expectations. The girls learnt and received teachings how to dress like elderly women and this sent a different message to other people seeing them as being too mature. The dress code that is the lack of too loud colors provided an avenue for stereotyping by their fellow friends. While attending a business school, the girl lacked an idea of what to wear. She decided to put on what s he saw it felt and looked agreeable to her. An Italian-American cajoled her for wearing everything at once. Men and employers in the street often misinterpreted the accessories, ornaments and short skirts worn by the Puerto Rican girls (Ortiz, n.d) The stereotype that existed of the Hispanic woman is that of hot tamale' or what they many call sexual firebrand. The same idea has received a promotion and backing by many media parties. The women from Latin America receive descriptions such as sizzling and smoldering, which normally used in describing foods. This shows how stereotyping in America exists on a higher scale. According to some reports about the Puerto Rican women at work some men requested sexual favors from the women and upon rejection, they received firing letters. The color the Puerto Rican and Latin women prefer is scarlet, and that originated from their chromosomes. In tropical islands, women and older women often would show skin as a way to keep their bodies cool. How ever, the protection from the family and extended family members gave them the opportunity to do so. In the current world, they receive a different view in a manner that they are depicting loose morals (Ortiz, n.d). In Kansas City, an incident occurred where a Drug Enforcement Administration officer stopped a young man who was out of a flight from Los Angeles. The reason behind the stopping is that, according

Naked Maoists before a Naked Wall Essay Example | Topics and Well Written Essays - 750 words

Naked Maoists before a Naked Wall - Essay Example The people in the picture "Naked Maoists before a naked wall" give us a sense of this same type of protesting. Naked, backs turned, and entwined with one another, we can imply they are standing against their enemies with their backs turned to the hate. The child at the end looks unsure of how to face and not knowing why they are doing it, faces toward the alleged enemy. Innocence of a child not knowing why they should be afraid or hate, it is a learned behavior for them. Showing the strength of their backs shows courage to withstand anything. The back being one of the strongest parts of the body compared to the legs. Their legs are crossed with the person next to them similar to a cross-stitch pattern of sewing. The power of the stitch comes from crossing over one another to make the item hold without straining or weakening. With their crossing of body parts, they're one solid unit, they will be strong when others cannot and hold the other up when it feels it may fall. The arms are also entwined and fingers spread against the wall. In yoga, the position of downward dog, the strength of the position comes from the hands with fingers spread to distribute the weight. Distributing the pain and the suffering of one another eliminates it from being a burden to just one. Strength in numbers has come to mind frequently while viewing this photo. Heads hung down can be read it two different ways. One may be in defeat, where they have been beaten by an oppressor. The other would be shame; they are ashamed of their current situation in their country, the world, and the way the events have been handled. One thing that may not have been what the Kommune members wanted to say is stated with both men and women being in this photo. Together naked and exposed, similar in pose and realize that what is done to one is equally felt by the other. Each is part of the whole society, part of the whole generation, and part of hopefully the solution instead of the problem. There is a delicate balance of hate and love, war and freedom, male and female, and right and wrong. Here we see that one needs the other in order to be and cannot stand alone. Another thing not thought of by the Kommune members, is both men and women standing in the same pose, naked, look similar. There is no individual expression in this photo; they are all posed the same. In Maoist China, all people were the same; men, women, children, all working for Mao and for their country. No individuality. The politics of the day, and even into today's society, is one of control and dissent. Certain powers liked to control and fight and bring war into countries, and others thought of better ways to solve problems. All of us take sides based on what we believe to be right. The Kommune members could have believed they were standing up for their beliefs by showing their dislike of the current political events. We don't know this, and may never, but we can see that it was a bold statement for the time. The Kommune members chose this pose for a reason, chose it to stand for something, and to make a point. As stated above, we may never know what the exact thoughts were of each individual, but we can interpret it to be a stand against something they felt was wrong, striping each person of their individuality, and baring their humanity in front of the world. Whatever the reason

What Is The Concept Of Electromagnetic Conduction? Essay

What Is The Concept Of Electromagnetic Conduction? Essay The concept of electromagnetic induction was discovered simultaneously in 1831 by Faraday in London and Joseph Henry, an American scientist working in New York that same year. Faradays law describes electromagnetic induction, whereby an electric field is induced, or generated by a changing magnetic field.. but Faraday is credited for the law since he published his work first An emf can be induced in many ways-for instance, by moving a closed loop of wire into a region where a magnetic field exists. The results of these experiments led to a very basic and important law of lectromagnetism known as Faradays law of induction. This law states that the magnitude of the emf induced in a circuit equals to the time rate of change of the magnetic flux through the circuit. With the treatment of Faradays law, we complete our introduction to the fundamental laws of electromagnetism. These laws can be explained in a set of four equations known as Maxwells equations. Together with the Lorentz force law, they represent a complete theory for describing the interaction of charged objects. Maxwells equations relate electric and magnetic fields to each other and to their ultimate source, namely, electric charges. To see how an emf can be induced by a changing magnetic field, let us consider a loop of wire connected to a galvanometer. When a magnet is moved toward the loop, the galvanometer needle deflects in one direction,arbitrarily. When we take magnet away from the loop, the needle deflects in the direction . When the magnet is held stationary relative to the loop, no deflection take place. Finally, if the magnet is held stationary and the loop is moved either toward or away from it, the needle deflects. From these observations, we observe that the loop knows that the magnet is moving relative to it because it experiences a change in magnetic field. Thus, it seems that a relationship exists between current and changing magnetic field. Faradays Law: an Explanation Listed below are the two mathematical forms of Faradays Law: the point or differential form, and the integral form. Although the two forms appear highly distinct, they mean exactly the same thing and can be used interchangeably in calculations. The point form equation can be transformed to the integral form equation and vice versa by the application of a single vector calculus theorem 1. Although synonymous, the two forms of the law lend themselves to different conceptual understanding depending on the physical context. Physicists and electrical engineers often like to state Faradays Law in the more compact point form, but prefer using the integral form for calculations since it is more physically intuitive. Avoiding the drudgery imposed by attempting to understand the sundry mathematical symbols, Faradays law says that a time-varying magnetic field induces an electric field. More formally, here is the essence of Faradays Law: The sum of all electric field components tangent to a closed spatial path, or loop, is equal to the negative time-rate of change of the magnetic flux through the surface bounded by that path. First, lets understand what is meant by flux. Imagine water flowing through a pipe in which a screen spans the cross-section . The flow of water across the screen can be considered flux. Similarly, magnetic flux refers to a magnetic field intersecting a surface. Now imagine that, as the water flows through the creen in the pipe, its rate of flow increases, i.e. it accelerates. This means that the time-rate of change of the water flow is positive relative to the direction of flow. On the other hand, if the flow rate decreases, then this time-rate of change is negative with respect to the direction of flow. The same applies to the magnetic flux through a surface: if its magnitude is increasing with respect to the fields direction, then the time-rate of change is positive; otherwise, it is negative. In this figure, there is a changing magnetic field, represented by the red arrow coming out of the page. Surrounding this changing magnetic field (and flux) is an arbitrary closed path along which are marked several tangential electric field components. The sum of these components, relatively speaking, is what is indicated by the left sides of the equations in table 1. Faradays Law equates the two last concepts: the total electric field summed around a closed path (the left side of the equation) is equal to the time-rate of change of the magnetic flux through the surface bounded by that path (the right side of the equation). Physically, this means a time-changing magnetic flux gives rise to an electric field in its neighbourhood. Recall from our earlier discussion that there must be an electric potential, or voltage, associated with every electric field. Thus our understanding of Faradays law can be extended to say that a time-variant magnetic field induces an electric potential or voltage. Faradays Law: Consequences Faradays Law is so fundamental to the workings of our universe that if the truths it conveys were not so, it is difficult to imagine how the universe as we know it would be different. One could say that electromagnetic waves wouldnt exist, and without these, perhaps, the universe wouldnt either. Or, perhaps, life would continue, but in a dramatically different way than what we experience. But this is a discussion best left for philosophers. What we do know for certain is that mankinds understanding of these laws has had a colossal impact on how we live in our world today: various inventions and technologies that incorporate Faradays Law have revolutionised mankinds living for well more than a century. Faraday law describe how electromagnetic (EM) waves are generated and, with the help of two other electromagnetics equations, propagated through various media. EM waves are essential to our existence and to our quality of life. EM waves of many different frequencies are responsible for myriads of different phenomena: low frequency EM waves are used for radio transmissions and television broadcasts; low- to mid frequency microwaves are used in satellite and mobile communications and in microwave ovens; mid-frequency infrared radiation from the sun heats our planet; mid-frequency visible light waves allow us to see and makes plant and animal life on earth possible; mid-frequency ultraviolet radiation is enjoyed by tanning sunbathers; high frequency x-rays are used in medical diagnostic equipment and in materials analysis; and ultra-high frequency gamma radiation is involved in subatomic phenomena Now let us describe an experiment conducted by Faraday. A primary coil is connected to a switch and a battery. The coil is wrapped around a ring, and a current in the coil produces a magnetic field when the switch is closed. A secondary coil also is wrapped around the ring and is connected to a galvanometer. No battery is present in the secondary circuit, and the secondary coil is not connected to the primary coil. Any current detected in the secondary circuit must be induced by some external agent. Initially, we might guess that no current is ever detected in the secondary circuit. However, something quite amazing happens when the switch in the primary circuit is either suddenly closed or suddenly opened. At the instant the switch is closed, the galvanometer needle deflects in one direction and then returns to zero. At the instant the switch is opened, the needle deflects in the opposite direction and again returns to zero. Finally, the galvanometer reads zero when there is either a steady current or no current in the primary circuit. Th e key to under-standing what happens in this experiment is to first note that when the switch is closed, the current in the primary circuit produces a magnetic field in the region of the circuit, and it is this magnetic field that penetrates the secondary circuit. Furthermore, when the switch is closed, the magnetic field produced by the current in the primary circuit changes from zero to some value over some finite time, and it is this changing field that induces a current in the secondary circuit.As a result of these observations, Faraday concluded that an electric current can be induced in a circuit (the secondary circuit in our setup) by a changing magnetic field. The induced current exists for only a short time while the magnetic field through the secondary coil is changing. Once the magnetic field reaches a steady value, the current in the secondary coil disappears. In effect, the secondary circuit behaves as though a source of emf were connected to it for a short time. It is customary to say that an induced emf is produced in the secondary circuit by the changing magnetic field. The experiments shown in Figures 31.1 and 31.2 have one thing in common: In each case, an emf is induced in the circuit when the magnetic flux through the circuit changes with time. In general, The emf induced in a circuit is directly proportional to the time rate of change of the magnetic flux through the circuit. Where is the magnetic flux through the circuit (see Section 30.5). If the circuit is a coil consisting of N loops all of the same area and if _B is the flux through one loop, an emf is induced in every loop; thus, the total induced emf in the coil is given by the expression. The negative sign in Equations 1 and 2 is of important physical significance. Suppose that a loop enclosing an area A lies in a uniform magnetic field B. From this expression, we see that an emf can be induced in the circuit in several ways: The magnitude of B can vary with time. The area covered by the loop can vary with time. The angle _ between B and the normal to the loop can vary with time. Any combination of the above the three can occur. Faradays law as two different phenomena Some physicists have remarked that Faradays law is a single equation describing two different phenomena: The motional EMF generated by a magnetic force on a moving wire, and the transformer EMF generated by an electric force due to a changing magnetic field. James Clerk Maxwell drew attention to this fact in his 1861 paper On Physical Lines of Force. In the latter half of part II of that paper, Maxwell gives a separate physical explanation for each of the two phenomena. So the flux rule that the emf in a circuit is equal to the rate of change of the magnetic flux passes through the circuit applies whether the flux changes because the field changes or because the circuit moves (or both). Yet in our explanation of the rule we have used two completely distinct laws for the two cases. Applications of Faradays Law The ground fault interrupter (GFI) is an interesting safety device that protects electrical appliances against electric shock. Its operation makes use of Faradays law. In the GFI wire 1 leads from the wall outlet to the appliance to be protected, and wire 2 leads from the appliance back to the wall outlet. An iron ring surrounds the two wires, and a sensing coil is wrapped around part of the ring. Because the currents in the wires are in opposite directions, the net magnetic flux through the sensing coil due to the currents is zero. However, if the return current in wire 2 changes, the net magnetic flux through the sensing coil is no longer zero. (This can happen, for example, if the appliance gets wet, enabling current to leak to ground.) Because household current is alternating (meaning that its direction keeps reversing), the magnetic flux through the sensing coil changes with time, inducing an emf in the coil. This induced emf is used to trigger a circuit breaker, which stops the current before it is able to reach a harmful level. Another interesting application of Faradays law is the producing sound in an electric guitar. The coil in this case, called the pickup coil , is placed near the vibrating guitar string, which is made of a metal that can be magnetized. A permanent magnet inside the coil magnetizes the portion of the string nearest the coil. When the string vibrates at some frequency, its magnetized segment produces a changing magnetic flux through the coil. The changing flux induces an emf in the coil that is fed to an amplifier. The output of the amplifier is sent to the speakers, which produce the sound waves we hear. (a) In an electric guitar, a vibrating string induces an emf in a pickup coil. (b) The circles beneath the metallic strings of this electric guitar detect the notes being played and send this information through an amplifier and into speakers. Applications of electromagnetic induction that has had a tremendous impact on the way the society functions is electric power generation. The electric generator (figure 7) uses electromagnetic induction by rotating windings (loops of wire) in a magnetic field. As the windings rotate through the field, a time-varying flux is incident across them, resulting in an induced voltage. Are Monarchies More Stable Than Republics? Are Monarchies More Stable Than Republics? ISRAA EMAD Are monarchies more stable than republics in the Middle East? Many of the political observers stood bewildered and astonished against how to explain the ability and solidarity of the Arab Monarchs, Emirs and Sultans to ride out and stand against the storm and the tide of the Arab Spring Revolutions that have swept the Arab Countries during the past three years. For many of them, the fetch out answer to this shear dilemma has to be a matter related to the typology of the regime itself. The Arab Monarchs possess a unique cultural and hereditary legitimacy entailed their solidarity and stability rooted in the grounds of better governmental performance. This can help us understand the variation between two types of monarchies prevailing in the Arab World; the dynastic one applicable in the GCC countries and the Individual one as in the case of both Morocco and Jordan (Gause, 2013) No Arab Monarchy has been toppled during the Arab Uprising Revolutions save the Kingdom of Bahrain. These dynastic regimes survived for decades against the political storms that have blown away the republican neighboring states. Claims that monarchies in the ME region are inherently more solid and stable or on the other hand, their fall and collapse are only a matter of years away misinterpret the overwhelming situation justifiably as the Arab monarchies are there to stay. Typology of Regimes : Political scientists classify regimes according to their types; Monarchy as in case of the Sultanate of Brunei and Saudi Arabia, totalitarian dictatorship as in the case of the Nazi of Germany and Qaddafi of Libya, Aristocracy as in the ancient Sparta, Democracy as in ancient Athens and United states, anarchy as in recent Somalia, Authoritarian as in the case of Egypt and China and Constitutional as in the case of united kingdom and Japan (Linz, 2000). Arab Spring Shakes Regimes prevailing in the ME: What were called the Arab Spring Revolutions has erupted in several Arab countries, commencing with Tunisia, then crawling to touch Egypt, Libya, Yemen and strikes Syria, leading to the collapse of the republican regimes produced by the revolutionary legitimacy. Accordingly, a significant and remarkable phenomenon has appeared, which should be studied, analyzed and considered deliberately and objectively. Such phenomenon is represented in fact that the Arab monarchy regimes, with its constitutional legitimacy, withstood, even if for a period of time, against the waves and tides of the Arab Spring Revolutions compared to the notorious collapse of republican regimes. The republican regimes could not withstand it terms of its revolutionary legitimacy; alleged fifty years earlier, to resist such revolutions. One should ask what are the reasons beyond such phenomenon? (Al Abdeh, 2012). The most important reason this domino phenomenon is represented in the fact that the constitutional legitimacy upon which the monarchy regimes grounded their superstructures is emerged from societal, religious and historical heritage of the royal families as in the case in Jordan and Morocco. Moreover, the genealogy of these families is ascribed to the Prophet Mohammad (Peace Be upon Him). Such families have not risen to power through the military barracks or conferences. Additionally, these families have not usurped the power through coup detat or assassinations as was the case with most republican regimes that rule the Arab world since a half of century (Kurzman, 2004). The second reason is that the Arab monarchies have stable semi-democratic regimes resulting from constitutional and institutional heritage that is not owned by the dictatorial, totalitarian and absolute republics of fear that ruled the countries in the name of the leading party and the absolute leader. These dictatorial regimes have never recognized the constitution, elections or parliament except for the last decades (Stavestrand, 2013). Monarchy vs Republican Stability Paradigm On the contrary, the monarchy regimes rely on a constitutional and institutional heritage represented in old and permanent constitutions and parliaments with Bourgeoisie political elites that are educated and aware. Under such regimes, the power is peacefully circulated through elections, while the Monarch shall be non-responsible and have all religious and ethnic diversities in the societies of such countries. Accordingly, the peoples of such countries have peaceful and democratic mechanisms for reform; including the right to protest and exercise pressures on the government calling for cabinet reshuffle. These peoples do not need to overthrow such regimes leading to a constitutional vacuum that cannot serve their countries interests and leads to a great chaos and anarchy. Republican regimes Disappointing the youth generation : The third reason lies in the fact that the Arab youths who lived under the republican regimes suffering their oppression and tyranny have hated and fed up with such regimes. On the contrary, such youths and their counterparts that lived under the monarchy regimes tend to the monarchy ones and watch and observe their stability, openness and democracy, not only within the Arab world, but also all over the world. These youths have found that everything is good with these monarchy regimes compared to what they have felt and found under the totalitarian militarized republics of fear and agony. As for the generations that lived under the monarchy and republican regimes in some Arab countries, they have realized for a long period the big difference between the days of Monarchs and princes in comparison with the rule of military who proved to be amateurs and youngsters in terms of politics (Sean, April 2012). The fourth reason is represented in the fact that the Arab societies are mostly parental thus the monarchy regimes are more consistent with their social nature. Under the monarchy regime, there is the Monarch, who is the comprehensive symbol for all people. The republican regimes are, unlike, unfamiliar with the Arab societies and have not proven their success up to date; whatever their supporters introduce any justification that cannot convince even an infant. The unfamiliarity is attributed to the fact the president, in the republican regime, is usually unknown and unqualified amateur of politics. Such a president comes to the power through a military coup or a party and when he/she rise to the power, the same changes into a dictator and seeks to stay in power for life in spite of the fact that such a president does not come to power through the satisfaction and consent of people. Monarchies in the ME and Reform : The last reason lies in the fact that the possibility of reform and change that is available for the Arab Monarchy regimes are absent inside their republican counterparts. The mechanisms of power and constitutional establishments by which the monarch regimes enjoy allow the people to express opinion and thus criticizing corruption and wrong actions and calling for bringing about the change without being subject to punishment. Moreover, the nature of the democratic regime and power rotation between the parties creates a state of competition for the interest of citizen hoping that these parties be reelected. Under the republican regimes, nevertheless, the criticizing and calling for change are regarded as prohibited, treason and assault against the sacred leader and his/her absolute leading party. Hence, there are no elections to overthrow such leaders and in case there are any elections, they are reelected by 99% and thus, they are not obliged to make reforms and offer service to the citizen, as they do not fear of the latter who has no mechanism for expression and change (Halpern, 1993). Conclusion: The generation of spring revolutions in Egypt, Iraq, Syria, Yemen and Libya, who rushed inattentively, without awareness or thinking, after the military machine and their totalitarian revolutionary parties, have come now to realize how awful are the impacts and effects of the catastrophe and the disgusting crime they have committed fifty years earlier against themselves, their sons and grandsons generation after a generation as they have opened their eyes to find themselves under dictatorial totalitarian republics of fear, especially as they have found out that the monarchy regimes that were called the Vanishing Ones are still alive, vital and dominating, while their revolutionary publics encouraged, promoted and propagated by their leaders and parties have vanished and come to end. In fact, the remarkable governmental and constitutional reforms recently carried out by some Monarchs, like Abdullah II; the reigning king of the Hashemite Kingdom of Jordan, and Mohammed the VI‎, the present King of Morocco, including cabinet reshuffle and making essential constitutional amendments, place confirmation on the fact that the Arab monarchy regimes are more stable and persistent compared to their republican counterparts that collapsed in the wave of the first challenge as a result of the domino effect of the arising Arab Spring revolutions. Bibliography : 01/Al-HYPERLINK http://www.majalla.com/eng/author/malik-al-abdehAbdeh, M. (Dec. 2012) The Monarchical Exception While republican dictators fell, Arab monarchies remain stable, Some reflections on the very different fates of Arab Nasserite-type republics and Arab monarchies. 02/Gause, G. (2013) Kings for all Seasons, How the Middle East monarchies survived and persisted the Arab Spring Revolutions. Brookings Center Number 8, September 2013 03/Kurzman C., (2004) The Islamic Revolution in Iran Harvard University Press, 2004, p. 121. 04/Linz, J. (2000) Totalitarian vs Authoritarian Regimes 01/01/2000 Lynne Rienner Publishers 05/Sean, L. (April 2012), Understanding the Monarchial Resilience During the Arab Spring revolutions. 06/Stavestrand, E. (2013) Freedom and Stability in Contemporary Monarchies, Testing the Theory of Monarchical Exceptionalism. Department of Comparative Politics, University of Bergen Spring 2013 Are Happy Employees More Productive? Are Happy Employees More Productive? Happy employees are productive employees. Happy employees are not productive employees. The topic of employee attitude and job attitude has always been a debatable and confused topic among practitioners even though during periods when employees are being referred to as valuable asset for organizational success and competitiveness. Employees have attitudes or viewpoints about many aspects of their jobs, their careers, and their organizations. However, from the perspective of research and practice, the most focal employee attitude is job satisfaction. The most-used research definition of job satisfaction is by Locke (1976), who described it as a state which is enjoyable or positive that results from the appraisal of ones job or job experiences. Implicit in Lockes definition is the importance of both affect, or feeling, and cognition, or thinking. Organizations are social systems where human resources are the most important factors for effectiveness and efficiency. In order to achieve their goals and objectives organizations require efficient managers and employees. Without their personnel efforts and commitment success cannot be achieved by these organizations. Job satisfaction is critical to retaining and attracting well-qualified personnel. Employee job satisfaction can be described as an attitude that employees have about their organization and job. Methodologically, it can be said that job satisfaction is an employees emotional response which can be compared between actual outcomes and desired outcomes (Mosadeghrad, 2003b). One of the greatest challenge facing service organizations is possibly pursue for quality service. (Sohal, 1994). Thus finding ways for maintaining and improving service quality is necessary. (Bitner et al., 1994). In management employee attitude and reactions to organizational change are associated with departmental performance and this considered as an important assumption. In a service business, customer satisfaction is a critical performance indicator along with measures of unit productivity and administrative effectiveness. In the recent years it has been noticed that the effects of many human resource development factors on business performance has been extensively discussed in business research literature. In service industries, where services are often characterized by an encounter between service providers and customers, the quality and capability of the service providers have a direct, significant effect on the service delivery process and customer satisfaction. The initial interaction, having a great influence on how customers evaluate the service quality, has been better known as the moment of truth as customers start to form their opinion and expectation of the service delivery experience (Normann, 1984). This brief encounter can be vital in achieving a reputation for higher quality and continuous business. PERFORMANCE What is performance? Performance is the result of achieving organizational objectives; a yardstick of success. Porter (1980) asserts that the basis of above average performance in the long run is sustainable competitive advantage. Measuring performance Performance measurement is necessary because it enables firms to take a snapshot of current activity to assess their progress and help refocus strategy. These snapshots must always be compared against others both inside and outside the firm in the following three  main ways: (1) Past performance: recorded successes and achievements in the past. (2) Benchmarking: contrasting performance against that of other firms. (3) Goals: comparing achievements with strategic aspirations and expectations. The problems arise in deciding the criteria by which performance should be measured. Our customers judge quality on a range of objective and subjective issues which are often difficult to pin down. Employee attitude, for example, was ranked as the most important critical success factor to hotel companies, but is difficult to measure accurately. One answer is the balanced scorecard which is a reporting system which shows financial performance for actions already implemented as well as measures that drive performance in the future. These may be viewed in four perspectives as shown in Figure 2: customer perspective financial innovation and learning perspective internal perspective Customer satisfaction Customer satisfaction is related to customer loyalty Service providers are expected to increase their service value over time because customers today are very knowledgeable in seeking out new service alternatives and will defect if they are just merely satisfied. Very satisfied customers were found to be six times more likely to repurchase than those who were just satisfied ( Jones and Sasser, 1995). Other studies, such as Gummesson (1993) and Storbacka et al. (1994), also discussed the link between satisfaction and loyalty. Job satisfaction and job performance The study of the link between job satisfaction and job performance has a controversial history. The Hawthorne studies, conducted in the 1930s, are often credited with making researchers aware of the effects of employee attitudes on performance. Shortly after the Hawthorne studies, researchers began taking a critical look at the notion that a happy worker is a productive worker. Most of the earlier reviews of the literature suggested a weak and somewhat inconsistent relationship between job satisfaction and performance. However, further research does not agree with this conclusion. Organ (1988) suggests that the failure to find a strong relationship between job satisfaction and performance is due to the narrow means often used to define job performance. Organ argued that when performance is defined to include important behaviors not generally reflected in performance appraisals, such as organizational citizenship behaviors, its relationship with job satisfaction improves. In addition, in a more recent and comprehensive review of 301 studies, Judge, Thoresen, Bono, and Patton (2001) found that when the correlations are appropriately corrected (for sampling and measurement errors), the average correlation between job satisfaction and job performance is a higher .30. In addition, the link between job satisfaction and performance was found to be even higher for complex (e.g., professional) jobs than for less complex jobs. Thus, contrary to earlier reviews, it does appear that job satisfaction is, in fact, predictive of performance, and the relationship is even stronger for professional jobs. Relationships between attitudes, performance and customer satisfaction Past research has found positive but weak relationships between employees job-related attitudes and performance (Iaffaldano and Muchinsky 1990 ). Recent research has included customer satisfaction as a correlate of employee attitudes and performance, stressing the importance of quality service to organizational achievement (Wiley 1990, Zeithaml et al., 1985). In todays competitive marketplace, organization effectiveness depends on understanding what customers value and communicating this understanding to employees in the form of employee-performance goals and expectations. ( Crom 1994, Heskett et al.,1994) In another study of relationships between organizational performance, customer satisfaction, and employee attitudes, (Wiley 1990) studied data from over 200 retail stores. He found that, overall, those stores most favourably described by employees were those most favourably described by customers. In particular, customer satisfaction ratings were strongly and positively related to employees descriptions of key aspects of their working environment, especially working conditions, minimum obstacles to accomplishing their work, and a strong sense that supervisors and co-workers stress customer service. A number of employee attitude dimensions were related to customer satisfaction. One such employee attitudinal dimension was effective communication. Thus this study concerns examining relationships between employee attitudes, performance, and customer satisfaction over time. The goal is to determine the extent to which employee attitudes distinguish between departments and the extent to which these differences are associated with productivity, administrative effectiveness, and customer satisfaction. In general, we hypothesize that work groups differ in employee attitudes and that these differences relate to recently achieved performance and customer satisfaction and also predict future performance and customer satisfaction. Defining attitude Secord and Beckman (1969, p. 167) defined attitudes as an individuals feelings, judgment and predispositions which helps to behave in accordance to his environment. Arnold et al. (1995) indicated that attitudes reflect a persons tendency to feel, think or behave in a positive or negative manner towards the object of the attitude. According to Elizur and Guttman (1976), attitudes toward change in general consist of a persons cognitions about change, affective reactions to change, and behavioral tendency toward change. Positive attitudes to change were found to be vital in achieving organizational goals and in succeeding in change programmes (Eby et al., 2000; Martin, 1998; Kotter, 1996; Gilmore and Barnett, 1992). Indicators of employee attitude: The concept of the employees attitudes encompasses a wide range of organizational phenomena (Loscocco and Roschelle, 1991). However, the most significant aspect of this study is the view that employees attitudes are the extent to which people of the organization are able to meet the essential individual needs through their experience to give better performance. There are various employees attitudes that have been selected for inclusion in this study and they will be discussed further. Job satisfaction: The first major cause that will be addressed is job satisfaction. In general, HR practitioners recognize the value of the work condition as a cause of employee attitudes, and it is an area HR can help influence through organizational programs and management practices. In addition, one of the most important areas of the work situation to influence job satisfaction the work itself is often overlooked by practitioners when addressing job satisfaction. Currie (2001) suggests that satisfaction is linked to level to which an individual is satisfied with terms and conditions of employment and the factors relates to the physical work environment. For example, an employee may be satisfied with its pay and their relationship with their peers at work or are satisfied with company policy. Job satisfaction is generally known as a versatile construct which encompasses employee feelings about a range of both intrinsic and extrinsic job elements. It includes important aspects of satisfaction related to pay, benefits, promotion, work conditions, supervision, organizational practices and relationships with co-workers (Misener et al., 1996). As stated, the work situation also matters in terms of job satisfaction and organization impact. Contrary to some commonly held practitioner beliefs, the most notable situational influence on job satisfaction is the nature of the work itself-often called intrinsic job characteristics. Research studies across many years, organizations, and types of jobs indicate that employees give more importance to the nature of the work itself when asked to evaluate different facets of their job such as supervision, pay, promotion opportunities, coworkers, and so forth. (Judge Church, 2000; Jurgensen, 1978). This is not to say that good salary or effective supervision is not important but rather much more consideration should be given to job satisfaction by ensuring that work is interesting and challenging as possible. Of all the main criteria of job satisfaction the works nature involves job challenge, autonomy, variety and scope with other key results like employee retention. (e.g., Fried Ferris, 1987; Parisi Weiner, 1999; Weiner, 2000). Thus, to understand what causes people to be satisfied with their jobs, the nature of the work itself is one of the first places for practitioners to focus on. Employee satisfaction: Employee satisfaction is often referred to as job satisfaction. This is to say that employee needs and wants are satisfied when they perceive certain rewards from the organization, including compensation, promotion, recognition, development, and meaningful work, meet or exceed their expectation (Hackman and Oldham, 1980). The next general point to look at is the notion of wellbeing at work, which (Peccei, 2004) suggests concern an overall sense of happiness, physical and mental health of the workforce. (Currie, 2001). However Warr (2002) argues that job-related wellbeing refers to peoples satisfaction with their jobs in terms of facets like pay, colleagues, supervisors, working conditions, job security, training opportunities, involvement, team working and the nature of the work undertaken. Among determinants of job satisfaction, leadership is viewed as an important predictor and plays a central role. leadership style Among the different factors of job satisfaction, leadership is viewed as an important predictor and plays a central role. Leadership is a management function, which is mostly aimed at people and social interaction, as well as motivating people so that they will work towards achieving organisations goals. (Skansi, 2000). Organization believes that their success is in achieving its goals and objectives and this depends on the managers and their leadership style. By adopting the needed leadership style managers can influence employee job satisfaction, commitment and productivity. Leadership style can be categorized as a variety of managerial attitudes, behaviors, characteristics and skills based on individual and organizational values. (Mosadeghrad, 2003b). It is the ability of the leader to motivate employees do perform to the maximum and is also the extent to which management respects workers, operates with honesty and integrity, promotes efficiency, and has open lines of communication with employees (Aronson et al., 2003). Leadership styles comprises of autocratic, bureaucratic, laissez-faire, charismatic, democratic, participative, situational, transactional, and transformational leadership (Mosadeghrad 2003b, 2004). If can be noticed that it is not that a certain style of leadership should necessary result in successful organizational behavior. There is need of different styles for different situations and leaders should know which approach to adopt. A leader may have the skills to act effectively in a particular situation but may not able to perform so in another context. A lot of research stem from research on transformational and charismatic leadership, which have been found to positively affect followers performance and attitudes (Bass and Avolio, 1993 and Shamir et al., 1993). According to Bass (1990, p. 21), transformational leadership takes place when leaders expand and promote the interests of their employees, when they create awareness and acceptance of the purposes and mission of the group, and when they encourage their employees to work towards the benefit of the group and not for their own self interest. Howell and Frost (1989) found that individuals working under a charismatic leader had higher task performance, task satisfaction, and lower role conflict. Employee commitment The concept of organisational commitment refers to a persons affective reactions to characteristics of his employing organization. (Cook and Wall, 1980) Commitment is an internalised employee belief, often associated with soft HRM and a high-trust organisational culture (Mathews and Shepherd, 2002) and is frequently associated with an exchange relationship between the employer and employee. From the point of view of employees, they commit to an organization in return for certain rewards, which can be extrinsic (salary) and intrinsic (belonging, job satisfaction). Legge (1995) suggests that the attitude conceptualization suggests that dedicated employees have confidence on the organisations goals and values, show enthusiasm to put maximum effort and have a strong will to stay with the organization. As such, affective commitment is viewed as an employees positive attachment to the employing organisation and a willingness to contribute towards the attainment of organisational goals (Mowday et al., 1979). It is argued that commitment often establishes an exchange relationship in which individuals attach themselves to the organization in return for certain rewards from the organization (Buchanan, 1974). People join organizations with certain needs, skills, expectations and they hope to find a work environment where they can use their abilities and satisfy their needs. When an organization can provide these opportunities, the likelihood of increasing commitment is increased. It is obvious that this exchange doesnt mean exploitation of employees. Commitment can be characterized by at least three related factors; a strong acceptance of the organizations values and goals, a willingness to exert considerable effort on behalf of the organization and a strong desire to maintain membership in the organization. Other research also indicated that organizational commitment is a better predictor of behavioral intentions than job satisfaction within a change context (Iverson, 1996; Iverson and Roy, 1994). Employees with high organizational commitment are more willing to put more effort in a change project and, therefore, it is more likely to develop positive attitudes towards organizational change (Iverson, 1996; Guest, 1987). It is in the interests of employers to find means of increasing employee commitment. High levels of organizational commitment lead to several favorable organizational outcomes. These include increased attention to safety practices, increased attendance, fewer grievance filings, larger profit margins, and higher customer satisfactions scores (Thompson, 1996), increased organizational effectiveness (Leung, 1997; Ostroff, 1992), more frequent organizational citizenship behaviors (Mayer Schoorman, 1992), higher productivity, lower scrap rates, and reduced turnover (Arthur, 1994), improved customer contract retention (Tornow Wiley, 1991), long-term profitability and shareholder value  (Kravetz, 1991) and higher customer satisfaction (Wiley, 1991; Pugh et al, 2002, Terzo,  2005). Furthermore, employee satisfaction has been positively correlated to service quality, which was then linked to increased customer satisfaction (Pugh et al., 2002). Customer satisfaction has been linked with the financial performance of the company, suggesting that employee satisfaction is linked to financial performance (Terzo, 2005). Further research has shown that satisfied employees have a positive impact on the companys revenues and profits (Jakobson Rauch, 2005). Different variables from employees all link to the customer, which links to the companys profitability and revenue growth (Pugh et al., 2002). Employee voice has been viewed as an aspect of high commitment HRM, and it is considered essential that workers should have the opportunity to express their grievances openly and independently, in addition to being able to contribute to management decision making on task-related issues (Gould-Williams, 2004). Employee involvement and information sharing is another essential component of the high commitment paradigm. Open communication about business matters ensures workers are informed about organizational issues and conveys a symbolic and substantive message that they are to be trusted in an open and positive manner (Marchington and Wilkinson, 2005). Thus it can be said that business success requires more than just satisfied and loyal employees. Instead, it demands the kind of employees who are willing to serve as advocates for the organisation, i.e. committed employees. So, employee commitment represents employee dedication to help the company to achieve its goals. It includes manifests like dedication to doing work of high quality, commitment to resolving customers problems, the investment of adequate time and effort in the work and the will to recommend the companys products and services. Job involvement Job involvement is likely to be affected by aspects of organizational culture. Job involvement is important because of well-established associations with a range of organizational outcome (Gray et al., 2003). It is also found that employees who are more involved in jobs are more satisfied with their jobs and can be expected to be more committed to their organization (ODriscoll and Randall, 1999). Employees who are highly committed towards their organization are more likely to stay than those who are relatively uncommitted (Tett and Meyer, 1993). Employee attachment is an important determinant in predicting organizational success. They describe attachment as having a strong affective component-the degree to which the customer or employee has a positive emotional connection with the organization. It is believed that the way employees are treated (HR practices) leads to a shared employee mind set. This, in turn, leads employees to behave in ways (employee practices) that contribute to a customer mindset that, in turn, contributes to a retention and attraction of customers and the resultant competitive advantage. Therefore, job satisfaction and job involvement are attitudes which are determined by individuals perceptions of their total job situations, including the physical work environment, the terms and conditions of their employment and the degree to which they are given autonomy, responsibility, authority and empowerment in their jobs (Kersley et al., 2006) Thus Organisations that promote and maintain commitment, job satisfaction and work-life balance satisfaction (wellbeing) of their employees through the implementation of high commitment HRM practices will benefit most by superior organisational outcomes and productivity through establishing long-term relationships of support and trust with employees. Organisations that do not pay attention to employee wellbeing at work will have in the long term to deal with the effects of less productive employees. Career satisfaction Career satisfaction was included since such satisfaction refers to overall affective reaction of individuals to their career (Greenhaus et al., 1990). It is reasonable to expect that high levels of career satisfaction would enhance organizational commitment since employees who are satisfied with their careers should perceive greater benefits in retaining membership in their organization than employees whose career have been less gratifying (Igbaria and Greenhaus, 1992). Motivation Herzberg et al.s (1959) two-factor theory of motivation stated that satisfaction and dissatisfaction are two separate entities caused by different facets of work and they were labeled as hygiene factors and motivators. Hygiene factors are categorized as extrinsic factors of job design that contribute to employee dissatisfaction if they are not met. Some examples are: supervision, working conditions, company policies, salary, and relations with co-workers. On the other hand motivators are intrinsic to the job and include achievement, development, responsibility and recognition. There is a very old discussion on whether hygiene factors do contribute to job satisfaction. (Furnham et al., 1999; Warr, 1987). Big five The big five model include five dimensions of personality traits. These traits are useful in determining the behaviour of individuals. These are: extraversion, agreeableness, conscientiousness, neuroticism and openness to experience. Furnham (1997) found that extrovert persons are highly motivated by intrinsic factors. It has been seen that extrovert person would respond more quickly to rewards than introverts. There are other examples that shows how personality traits may affect attitudes is an individual openness to experiences and this allow them to be more innovative and thus more satisfied with their job. (Furnham et al., 2005). Conscientiousness is viewed in earlier findings and suggests that this trait is a constant predictor of job satisfaction. (Furnham et al., 2002). This influence can be explained as conscientious individuals are prone to greater level of intrinsic and extrinsic reward as they are well organized therefore continuously increasing job satisfaction. Managing Employee Negative Attitudes Managers can influence employees in having positive attitudes. Employees should understand behaviours so as to help them to change their attitudes. There should be the will to implement changes even if certain disagree with the idea. Moreover the organization must focus on opportunities rather than concentrating on maters that is not working. Like this negative attitudes can be controlled a to a certain extent. Constraints to achieving positive employee attitude It is said that everyone should have a positive attitude. In practice it is really difficult to maintain a positive attitude every time. Whenever a problem arises, change in attitude is obvious to such an extent that having negative attitude cannot be avoided. The lack of positive attitude is the root cause of tension, anxiety, demoralization, nervousness and depression. Now a day almost everybody is in tension. Employees are tensed because of job dissatisfaction. Conflicts Lack of communication Adaptation in the working environment

Essay --

In this research paper we will introduce both cases that are related to the males that who are being harassed by females in the workplace. Complaints by men of women harassing them are much fewer because that men who feel powerless or fear for their job security. Case I: The Regal Entertainment Group is to pay $175,000 and other remedial relief to a sex charge discrimination lawsuit brought by the U.S Equal Employment Opportunity Commission (EEOC). The firm was accused with subjecting a male employee to sexual harassment. The company was later to act against him and the supervisor who had tried to intervene. The EEOC had alleged that a male employee at the Regal theater had been subjected to a sexually hostile environment by a female co-worker who repeatedly grabbed his crotch. The EEOC alleged that when the then-general manager was informed of the incident by the supervisor she retaliated and failed to take the necessary measures to prevent or stop the harassment. It was held that sexual harassment and retaliation for complaining violate Title VII of the Civil Rights Act 1964. Be...

Existentialism in Camus and Kafka Essay

Franz Kafka’s The Metamorphosis and Albert Camus’ The Outsider, both feature protagonists in situations out of which arise existentialist values. Existentialism is a philosophy that emphasizes the uniqueness and isolation of the individual experience in a hostile or indifferent universe, regards human existence as unexplainable, and stresses freedom of choice and responsibility for the consequences of one’s acts. In The Metamorphosis the protagonist, Gregor Samsa, realizes his existentialism towards the end of the novella. In contrast, Monsieur Meursault, the protagonist in The Outsider, knows of his existentialism, only realizing his life’s lack of meaning moments after he is sentenced to death. Despite the somewhat absurd nature of The Metamorphosis, and the realistic nature of The Outsider, similar values are communicated to the reader. The easiest to pick out being that it is up to the individual to create his/her own life, and that the inhuman behaviour presented by both protagonists will eventually lead to very bad things; namely death in both novellas. These deaths are, however, very different, as are the methods through which Kafka and Camus have made each novel nothing but `a philosophy put into images’. Meursault (the narrator) in The Stranger only sees and only wants to see the absolute truth in society. The reader’s first encounter with him†¦ Mama died today. Or yesterday maybe, I don’t know. I got a telegram from the home: â€Å"Mother deceased. Funeral tomorrow. Faithfully yours. † That doesn’t mean anything. Maybe it was yesterday. †¦ immediately gives an impression of a lack of emotion towards the demise of his mother. This lack of emotion highlights the existentialist ideal that we all die, so it doesn’t matter what life we have while we are alive. We simply exist, as did Meursault. It becomes apparent, as the novella unfolds, that Meursault has acquired an animal like indifference towards society. His interactions with his neighbour Raymond are an example of his indifferences. It never dawns upon Meursault that society does not condone his interactions with the pimp, avoided by his community. Meursault simply acts to fill his time. Being a single man, he has a lot of time to fill, and finds the weekends passing particularly slowly. While the scene passes slowly before Meursault, Camus’ text flows quickly. He uses short sharp sentences to convey an atmosphere devoid of emotion or feeling. This is especially effective between pages 21 and 24, at the end of chapter two, when Meursault is giving a descriptive narrative of the life outside his window on a typical Sunday. He ends the chapter saying `†¦ one more Sunday was over†¦ nothing had changed. ‘ Existentialism is present in nearly all of Meursault’s interactions with society. One such piece of evidence supporting Meursault’s existentialism is his interaction with Marie. His association is merely sexual and physical. Meursault uses Marie to help him pass his time: he spends an entire Saturday with her. When questioned about love and marriage, Meursault’s replies show indifference through their nothingness. Meursault is existentialist to the extent that he couldn’t care less about the path his life (or lack of one) takes. The reader is constantly bombarded with short phrases revealing ever more Meursault’s worthless outlook on a worthless existence. Examples of this come in the form of Meursault confining himself to only one room in his apartment, his ignorance to social expectations, his mindless identification with old Salamano and his dog, and most importantly his disregard for human life and the consequences for the removal of it. As mentioned in the above definition of existentialism, it stresses the responsibility for ones own actions. When Meursault comes to trial for killing the Arab, he finally realises that he can’t take the responsibility. This is the main turning point as far as existentialism is concerned in The Outsider. Franz Kafka’s The Metamorphosis is equally as philosophical. The novella is written as a metaphor, with a very strong sense of vivid realism. The metaphor is for any situation in which someone tries to break free form a social norm, only to fall; failing to convince the society that his/her action is just. The protagonist, Gregor Samsa, brought society against him when he questioned his life as a travelling salesperson. Social expectations had put him in his place, but he decided, although the reader may assume quite subconsciously, that it was not the place for him. His wish to remove all social burdens from his shoulders is first illustrated to him through his transformation into a `monstrous vermin. ‘ The protagonist was the narrator in The Outsider, a man who told the story of his demise from existentialism, only to find he needed a life just before his chances were taken away. The Metamorphosis, on the other hand, is narrated on the third person, where the reader receives an unbiased view of Gregor Samsa’s attempts to become existentialist. Where Camus used short `to the point’ statements to show existentialism, Kafka has filled his novella with colourful descriptive literal language, in an attempt to point out the depth in any situation, such as Gregor’s many squirming legs, his visualisation of his room becoming ever smaller and ever more bland, and the descriptive nature with which the fatal apple becomes lodged in Gregor’s back and eventually allows him to die. The Outsider’s Meursault is existentialist, finding a need for a meaning to life only when his is about to be taken. In The Metamorphosis, Gregor Samsa, on the other hand, has a meaning to his life, and wishes it away. The gradual move towards existentialism in Kafka’s novella runs throughout, from the moment Gregor wakes up as a bug; until the moment he breaths no more. Gregor shows that he knows his life has meaning when at the beginning of the novella he is more concerned about how he will fulfil his social purpose than what he will do about being a bug. Albert Camus said that `we get into the habit of living before acquiring the habit of thinking. In that race which daily hastens us towards death, the body maintains its irreparable lead. ?In The Metamorphosis, Gregor thinks about his position, throwing his body into dismay, eventually leading to his death. As Gregor is further shunned by society for not conforming, represented in the novella quite dramatically by Gregor being a dung beetle among humans, he starts to forget any shred of meaning his life can have. He searches beyond his room for a meaning to life, but the further he ponders, the harder society hits him. `You will never be happy if you continue to search for what happiness consists of. You will never live if you are looking for the meaning of life. ?Gregor realized his existentialism taking him over, as he gave his life to the destiny he had for it created. Having read both novellas, a reader could come to the conclusion that both feature a definite theme of existentialism, while The Outsider is centred on a protagonist who recognises the need to change from existentialism, and The Metamorphosis around one that recognises existentialism’s presence in society. At the end of each, the protagonist either dies or is awaiting death. The deaths are brought about by a destiny the Meursault thought he couldn’t change, and Gregor brought upon himself. Meursault realised too late that he wouldn’t be able to take responsibility for his actions. It was only when he was forced by the trial to delve into his memory (something that he had little use for as an existentialist) that he recognised how he had shaped his own end. Life did have meaning to him then, and his was: †¦ only to wish that there be a large crowd of spectators the day of my execution and that they greet me with cries of hate. Gregor Samsa allowed his life to end upon realising that he was free from society, but also that existentialism rendered him useless. Before his death, his `indifference to everything was much too deep for him to have gotten on his back and scrubbed himself clean†¦ ?From Gregor’s point of view, Franz Kafka was correct in saying `A first sign of the beginning of understanding is the wish to die. ‘ The end of The Outsider sees a man ready to start again, but ready too late. The conclusion of The Metamorphosis, however, serves not only to allow the Samsa family a chance to start again, but also to highlight that even following Gregor’s horrific ordeal his family will put Gregor’s sister through the same process that lead Gregor to his death. Gregor’s sister’s life is given a meaning, and the reader often hopes that she recognises it and respects it. The Metamorphosis highlights that one must engage in social interaction to have a meaning in life, while portraying the grim hopelessness of a life determined by social interaction. The Outsider, on the other hand, follows an idea that quietly not conforming will only hurt oneself. An existentialist might argue that to hurt oneself would not matter, in hurting oneself (especially the way in which Meursault did by killing the Arab); one is giving one’s life a meaning. Even if that meaning is sufferance, the agony will still end one day, as it is destined to, removing all meaning from all life. The two novellas give an honest outline of existentialism, and give, in both cases, existentialism the negative property that it leads to death. The authors were both highly regarded by their respective peers. Camus was existentialist, and Camus referred to Kafka as an absurdist-existentialist. Both have produced works bringing to light the grim reality of existentialism, yet neither has created an advertisement for it. It could even be said that the novellas where written to give meaning to the lives of the authors, and to stop society taking the roads of the protagonists. After all, who wants their indifference to change only when they’re threatened with lawful murder? And who wants to die a worthless bug? words:1668.

Being There essays

Being There essays An innocent and childlike man Chance has lived his whole life inside the house of a millionaire. His only knowledge of the real world is through watching TV. All those year he have learn to talk and walk like that old millionaire, and even wear his old suits. Also all this year he worked in old mens garden. When an old man dies, he wonders into the streets of Washington, DC without knowing where he was going. While watching TV outside on street from TV shop he was struck by a car owned by Eve Rand an old millionaire wife. She took him to family doctor at her home for his treatment, who was same time treating is husband Benjamin Rand. Where Chance introduce himself as Chance the Gardener misunderstoodly they through they heard Chancy Gardener. Soon he was call by name of Chancy Gardener by everybody. Soon old man start to take interest in him and though of him as very intelligent person. Later in a film when president came to take some advice from Ben, he introduces him to Chance. While give an advice to the President, Ben asks Chance for suggestion. Without knowing subject of decision he start to talk the season and the plant grow in the different season. But they view his suggestion in different way and President took his advice and left. The most turning point of the movie is when President mansion his name in his Speech. Soon his treated as a famous celebrity in the media, and other politicians seek for his advice. After that reporters of the magazine start to change on his background but could found anything, including Bens Family doctor. Soon doctor found out about his life as a garden. He tired to tall Ben about Chance, but silence himself when Ben toll him that Chancey has made the thought of dying much easier. While on the other hand Bens wife Eve start to fall in love with Chance, and start seducing him. Chance on other hand without having any inte ...