Tuesday, May 26, 2020

How to Write Your Term Paper

How to Write Your Term PaperCustom term paper writing is the perfect way to present information in a very unique way. When done properly, you can effectively tell your students about the rules of using different kinds of resources, as well as introduce the materials they are expected to use. Here are a few tips on how to make your custom term paper writing stand out from the rest.You should start by getting students' input before you begin writing about their ideas for your term paper. Ask them what they think is most important to include in the paper. Then you will have more ideas about what to include. This is a good way to generate new ideas and also get students involved in the process.The next thing you need to do is to gather all the writing tools you will need for the term paper. You will need a computer to make it possible to capture and review the ideas students write. You will also need a lot of paper and some coloring pages to illustrate the ideas. It may be helpful to put together these supplies in one place so that you can search them easily later.Another main point to include in your term paper is to give proper attention to the spelling of names. The idea is to make the ideas clear without going too far. If possible, you will need to check for errors in grammar and punctuation.Writing about a topic is not always easy. The ideas are just a few minutes away from being lost if you don't use a few tricks. Use a third-person approach to put the students at ease.This gives you a chance to show off your writing skills. You will be able to use this method to save time. They will be able to get the idea straight away.Make sure that you do not take a long time in making your term paper writing. It is best to write within a very short time because it is not recommended to spend long hours or even a day just to write an interesting term paper.

Monday, May 18, 2020

Survival in Auschwitz - 994 Words

An Explanation for the Holocaust Everyone who has taken a history course that goes through the 20th century knows about the atrocities performed in Nazi Germany; 11 million people exterminated and countless others put into concentration camps with unimaginable conditions. But most people do not try to explain how the German soldiers could do these things to other human beings. Primo Levi in his book Survival in Auschwitz attempts to answer this question. He begins by explaining the physical and psychological transformation of the prisoners and how that enabled the Germans to see the prisoners as inhuman and therefore oppress-able. Levi believes that the Germans treated the Jewish prisoners horrendously because of the prisoner’s†¦show more content†¦What more concrete proof of their victory?† (Levi 51) This view of social dominance and evolutionary superiority is very in line with the views of the Nazi Party and ordinary Germans. This hate for the Jews starts with Hitler’s Ant-Jewish propaganda and the implementation of the Nuremberg laws. In â€Å"Perish the Jew,† Hitler puts his views of racial superiority into writing, â€Å"The Aryan regards work as the basis for the maintenance of the national community as such; the Jew regards work as a means of exploiting other peoples† (Hitler 223). With this writing and other propaganda, Hitler successfully spread a hate for Jewish people across the country. Hitler then created the Nuremberg Laws, which slowly but successfully stripped the Jews of all their rights and made them second-class citizens in Germany. The Jews slowly became, in the eyes of the German people and the SS, people who could be consciously oppressed and turned into slave workers. Obviously nothing justifies the heinous treatment of Jews in concentr ation camps, but Levi gives us reasons why he believed the SS were able to treat Jews in this way. He believed that the prisoner’s appearance after a few days, â€Å"dirty and repugnant,† could have been a source of the terrible treatment; it is much easier to oppress those who look almost inhuman. Levi also believed the treatment was just another way to prove racial superiority. The ability to completely suppress andShow MoreRelatedSurvival in Auschwitz1252 Words   |  6 PagesLevi, Primo. Survival in Auschwitz; The Nazi Assault on Humanity. 1st edition. New York: Simon and Schuster, 1996. I. Survival in Auschwitz is the unique autobiographical account of how a young man endured the atrocities of a Nazi death camp and lived to tell the tale. Primo Levi, a 24-year-old Jewish chemist from Turin Italy, was captured by the fascist militia in December 1943 and deported to Camp Buna-Monowitz in Auschwitz. The trip by train took 4 long days in a jam-packed boxcarRead More Survival In Auschwitz Essay541 Words   |  3 Pageshis clothes, in short, of everything he possesses: he will be a hollow man, reduced to suffering and needs, forgetful of dignity and restraint, for he who loses all often easily loses himself.† This short quote is taken from Primo Levi’s â€Å"Survival in Auschwitz†. It depicts a true story of Primo Levi during the Holocaust, who was relocated to an extermination camp after beginning a great life after college. Primo was captured with a resistant group from Italy. He used his college education and degreeRead MoreSurvival In Auschwitz Essay1690 Words   |  7 PagesLevi, Primo. Survival in Auschwitz; The Nazi Assault on Humanity. 1st edition. New York: Simon and Schuster, 1996. I. Survival in Auschwitz is the unique autobiographical account of how a young man endured the atrocities of a Nazi death camp and lived to tell the tale. Primo Levi, a 24-year-old Jewish chemist from Turin Italy, was captured by the fascist militia in December 1943 and deported to Camp Buna-Monowitz in Auschwitz. The trip by train took 4 long days in a jam-packed boxcarRead MorePrimo Levi Survival in Auschwitz848 Words   |  4 PagesEXAM QUESTION 1 PART A Survival in Auschwitz written by Primo Levi is a first-hand description of the atrocities which took place in the Nazi concentration camp Auschwitz. The book provides an explicit depiction of camp life: the squalor, the insufficient food supply, the seemingly endless labour, cramped living space, and the barter-based economy which the prisoners lived. Levi through use of his simple yet powerful words outlined the motive behind Auschwitz, the tactical dehumanization and exterminationRead MorePrimo Levis Survival in Auschwitz1607 Words   |  7 PagesReading the novel Survival in Auschwitz by author Primo Levi leads one to wonder whether his survival is attributed to his indefinite will to survive or a very subservient streak of luck. Throughout the novel, he is time and again spared from the fate that supposedly lies ahead of all inhabitants of the death camp at Auschwitz. Whether it was falling ill at the most convenient times or coming in contact with prisoners who had a compassio nate, albeit uncommon, disposition, it would seem as thoughRead MorePrimo Levis Survival In Auschwitz1261 Words   |  6 PagesPrimo Levi writes Survival in Auschwitz not to tell the reader about the atrocities inside the concentration camp called Auschwitz. He acknowledges that the world knows too much about these places to learn anything from him, so his goal is not to educate the reader about the things that went on while he was a prisoner at the camp. Rather, he writes this book to â€Å"†¦ furnish documentation from a quiet study of certain aspects of the human mind† (Levi 9). In this book, Levi orders his stories notRead MoreSurvival In Auschwitz by Primo Levi1498 Words   |  6 Pageshow situation drastically changed to modern time. But it wouldn’t have become a lesson if no one looked at the issues people had affected society to present and future. According to the well known book in 20th century written by Primo Levi, Survival In Auschwitz, he explai ned about the time of his experience as a young 24 year old man being placed in German camp since he was considered as â€Å"Italian citizen and Jewish raced†. During the holocaust, it is one of the most horrible case of position to beRead MoreSummary of Survival In Auschwitz by Primo Levi 1019 Words   |  4 PagesIn Survival In Auschwitz, Primo Levi details his experience of life inside of Auschwitz and as a Holocaust survivor. Levi was a twenty-five year old chemist who was involved in the anti-Fascist movement in Italy. In late 1943, Levi was captured and sent to Auschwitz, where he stayed for the remainder of the war. Survival in Auschwitz is a bitter account, drenched and coated in pain, hunger, and cold. Prisoners are gradually dehumanised into Haftlinge who are only concerned with their own existenceRead MoreEssay on Survival in Auschwitz by Primo Levi922 Words   |  4 Pages Primo Levi, in his novel Survival in Auschwitz (2008), illustrates the atrocities inflicte d upon the prisoners of the concentration camp by the Schutzstaffel, through dehumanization. Levi describes â€Å"the denial of humanness† constantly forced upon the prisoners through similes, metaphors, and imagery of animalistic and mechanistic dehumanization (â€Å"Dehumanization†). He makes his readers aware of the cruel reality in the concentration camp in order to help them examine the psychological effects dehumanizationRead More Primo Levis Survival in Auschwitz Essay1581 Words   |  7 PagesPrimo Levis Survival in Auschwitz Reading the novel Survival in Auschwitz by author Primo Levi leads one to wonder whether his survival is attributed to his indefinite will to survive or a very subservient streak of luck. Throughout the novel, he is time and again spared from the fate that supposedly lies ahead of all inhabitants of the death camp at Auschwitz. Whether it was falling ill at the most convenient times or coming in contact with prisoners who had a compassionate, albeit uncommon

Saturday, May 16, 2020

Essay on Durkheim and Marx Theories Applied to Drug Laws

All societies have rules and regulations as well as penalties for those who violate them. There are numerous theories about the philosophy behind these laws and punishments, and the reasons we implement them. A short analysis of two of these perspectives can shed light on the differences between the various ideas while illustrating that, in reality, each theory carries some validity. Emile Durkheim and Karl Marx’s perspectives on the law are significantly different. Durkheim’s view is based upon the belief that a society’s legal system reflects the values of society as a whole, while Marx’s view is based upon the belief that laws reflect a continuing conflict between the classes. An examanation of how these two perspectives perceive†¦show more content†¦David Garland agrees with this and writes, â€Å"penal measures are shaped not just by patterns of criminality-- themselves linked to the conditions of life of marginal groups and their relation to other classes-- but primarily by governmental perceptions of the poor as a social problem and the preferred strategies for their treatment (page 134).† In the late 1980’s and early 1990’s, drug use became a major concern for most Americans. As the War on Drugs and â€Å"Just Say No† campaign were being thrust into the spotlight by the government and media, the public became more aware of the scope of drug use and abuse in this country. The federal and states’ governments quickly responded by creating and implementing more harsh and punitive punishments for drug offenses. Most of these laws have either remained unchanged or become stricter in the years since then. According to the Durkheimian perspective, the public sees drug use as an unacceptable behavior and recognizes it as a threat to morality and values. As such, drug users must be punished in order to restore societal harmony and deter future offenses. The increasingly punitive reaction to drug use in the 1980’s can be seen as a reaction to the public’s increasing perception that drugs are a threat to the moral fabric of society. By inflicting severe punishment on drug offenders, the community is satisfied with the knowledge that drug addicts are paying forShow MoreRelatedDurkheim And Marx s Theory Of Sociology1722 Words   |  7 PagesDuring the industrialization period Marx and then Durkheim began to apply their sociological theories to explain how societies function. Durkheim and Marx approached sociology from very different perspectives. Durkheim argued that the purpose of sociology is to study how the societal norms and social facts affect people on the individual level. He believed that society is â€Å"sui generis† (Durkheim 1912:247), meaning it is a unique thing that exists on its own. However, Marx approached sociology from an economicRead MoreDurkheim s Influence On Sociology1240 Words   |  5 PagesPlease describe the impact Marx, Durkheim, Weber had on sociology as prominent contributors of the discipline. Durkheim and Max Weber, Marx is seen as one of the three founders of the social sciences. Emile Durkheim, was a French sociologist. His theories and writings helped establish the foundations of modern sociology. Durkheim disagreed with most social theorists of the late 1800 s because they thought that individual psychology was the basis of sociology. Durkheim regarded sociology as theRead MoreEssay on The Goal of Functionalism in Religion1748 Words   |  7 Pagesit plays for humans within society. Sigmund Freud, Emile Durkheim, and Karl Marx were all functionalist who developed theories as to why religion was such a major part of their society. Their views are very different from the two theorists E.B. Tylor and James Frazer, as they believed humans were using religion to try and explain the unknowns in the world. Though all three of the men took a fundamentalist approach to religion, their theories to explain religion have some major differences betweenRead MoreThe Main Categories Are Violent Crimes And Property Crimes1415 Words   |  6 Pageshelplessness, concern ab out â€Å"losing your mind†, fear of telling anyone or trusting anyone, sleeping problems, low self-confidence, aches and pains, eating difficulties or disorders, relationship, intimacy, or sexual problems, becoming dependent on alcohol or drugs†¦ the list goes on and on and on. This social problem is so serious not just because of all of the consequences that follow it, but the culture that has sprung up today that perpetuates rape and, especially, victim blaming. Child abuse is a major socialRead MoreSOC 3310 Winter 2001 Take Home Final Essay4021 Words   |  17 PagesSociological Theory from Durkheim to Weber and Mead and Hall Sociological Theory/SOC-3310 Winter 2001 Take-home Final Durkheim, Marx, Weber, Mead, Stuart Hall A. 1) According to Durkheim, what produces anomie in society? (10) Durkheim focuses on the stability of society, and discusses the social causes of suicide. His work shows how ideology contributes to stability, and he describes abnormal conditions as anomie. Durkheim states, in normal conditions the collectiveRead MoreThe Pros and Cons of Functionalism and Marxism2300 Words   |  10 Pagescompare to the study of crime are Functionalism and Marxism. I have done so, as I believe both theories are important/ significant to the study of crime and differentiate from each other. I will do this by writing a critique the advantages and disadvantages of both of the theories and thus, resulting in my own personal opinion in the conclusion. Marxism derived from German philosophers Karl Marx (also a political economist/ sociologist) and Friedrich Engels in the middle of the 1800s. ‘MarxismRead MoreTracing Theoretical Approaches to Crime and Social Control: from Functionalism to Postmodernism16559 Words   |  67 PagesMike Trask, Joanni Hache, Caroline Trudel, and Alex Wilson; to my best friend Nicole Prime, your continuous friendship and educational assistance is appreciated more than words can express; to Dr. Jim Brittain for your influential insight into Karl Marx and the capitalistic social order; thank you to my second thesis supervisor, Dr. Anthony Thomson, for your unwavering patience, which afforded me a space of peace and tranquility that guided me through the thesis process; and finally, to my first Read MoreEssay about Structural-Functionalism and Conflict Theory2741 Words   |  11 PagesTheories in sociology provide us with different perspectives with which to view our social world. A perspective is simply a way of looking at the world. A theory is a set of interrelated propositions or principles designed to answer a question or explain a particular phenomenon; it provides us with a perspective. Sociological theories help us to explain and predict the social world in which we live. Sociology includes three major theoretical perspectives: the structural-functionalist perspectiveRead MoreCRM 1301 Midterm uOttawa Carolyn Gordon Essay10218 Words   |  41 Pagesposition and privileges Challenge authorities = charged with heresy Divert attention Blames witches and the Church becomes indispensible Scapegoat Target powerless or threatening groups Rationale for Punishment Rooted in Christianity Biblical law – lex tallonis (eye for an eye, tooth for a tooth) Penance through physical pain Nothing scared about the body Restore order of the world Maintain balance Eliminate evil spirits through death Symbolism of fire Deterrence General (a sentenceRead MoreSociology A2 Revision 2012 34479 Words   |  18 Pagesexam: Tuesday 19th June, pm Easter Revision: tbc A2 Syllabus: AQA Sociology GCE (new specification) Unit 3: Mass Media (SCLY3) Worth 20% of your final A Level Written paper, 1 hour 30 minutes 60 marks available Unit 4: Crime and Deviance with Theory and Methods (SCLY4) Worth 30% of your final A Level Written paper, 2 hours 90 marks available Timetable Use your revision checklists to draw up a timetable for revision leading up to the exam. Make sure you cover everything, but make sure it is

Wednesday, May 6, 2020

The Theory of Evolusion Revised Essay - 614 Words

There is a monkey in your family tree. Whether that is fact or theory, and the difference, Stephen Jay Gould explains in, â€Å"Evolution as Fact and Theory†, which appeared in the May 1981 issue of Discover Magazine. Mr. Gould was described by the New York Times as, â€Å"one of the most influential evolutionary biologists of the 20th century† (Yoon). He wants to show how the creationists have built their argument against evolution on sand, and the evolutionist’s argument built on solid rock, as any paleontologist would prefer. It is a war of words, where their meaning, use and misuse, determine on which side you stand. His argument is not perfect, but using lack of perfection as evidence of evolution, he makes the case quite convincingly. It is†¦show more content†¦In contrast, Gould logically lays out three facts to buttress his evolution stance. He states, â€Å"†¦ we have abundant, direct, observational evidence of evolution in action, from bo th the field and the laboratory† (440). The other two: the imperfection of nature, and transitions in the fossil record, â€Å"†¦rest upon inference†, which is then explained to the reader (441). Up to this point, Gould’s argument follows the path of logic, reason, and objectivity. However, as he picks apart the creationists argument, he ratchets up his emotions a notch or two. He readily confesses, â€Å"If I should sound sharp or bitter, indeed I am – for I have become a major target of these practices† (442). Justified or not, he seems to take personally, criticism of the theory, â€Å"punctuated equilibrium†, which he and colleague Niles Eldredge developed. The tone is angry, but he uses direct quotes from his opponents to show how he has been misquoted and his message twisted, which infuriates him. Duane Gish wrote, â€Å"†¦according to Gould, a reptile laid an egg from which the first bird, feathers and all, was produced†, which is just one example (443). The author manages largely, to reign in his anger, and he sounds almost conciliatory when admitting to the arrogance of the scientific community. Claiming to be mainly saddened by the sometimes-bitter feud with creationists, the impression is of someone who is tired. Tired of fighting a

Correlation between Violent Video Game Playing and Violent...

In 2005, Arnold Schwarzenegger signed a law into effect for the state of California that would prohibit anyone under the age of 18 from playing Mature (M) rated violent video games. If there were any violators of this law, a hefty fine of $1,000 would have been issued. However on July 23rd, 2011, the Supreme Court did not have enough evidence and revoked this law claiming that it is unconstitutional and violates the 1st amendment (Mears). Even though video game makers scored a huge victory, the problem still exists. Research confirms that children are spending an increasing amount of time playing top rated violent video games. On average, boys are playing 13 hours a night, while girls are playing only 5 hours a night (â€Å"Children and Videos†). In comparison, 97% of children between the ages of 12 and 17 reported playing video games, while 2/3 of them played video games that contained violent content (â€Å"Violent†). As the number of children playing video games cont inues to increase, the amount of violence seen in the real world is increasing as well. The horrific acts of violence (killings, intense violence, strong language, and sexual context) that are situated in these games are becoming more common in the real world because children are imitating these fierce actions. Moreover, violent video games are influencing violence among children by influencing aggressive behavior, lowering the amount of time spent towards education, and incorporating dangerous content into these videoShow MoreRelated Video Games Violence Essay1580 Words   |  7 Pageschild has played video games once in their lives. There are various genres and types of video games such as action, first person shooters, adventure, education, role-playing, strategy, and many more. 89% of video games contain some violent content (Slife, 2008). The most addictive, common, and popular video games among children are the violent video games (Slife, 2008). A lot of video games these da ys depict â€Å"real-life violence† meaning that the settings and plots of these video games are taken fromRead MoreThe Effects Of Violent Video Games On Human Behavior1602 Words   |  7 PagesVideo Games are a form of media that continues to grow throughout society. As it grows and becomes fully adopted by adults and children alike, it seems as though a shroud of controversy follows suit. Many parents and those alike seem very afraid or reluctant to let their children play video games in today’s age. They fear for the long term affects such games might have on their children or even the short term effects. Many people see a correlation between aggressive behavior, violent moods, and bullyingRead MoreThe Number Of School Shootings1613 Words   |  7 PagesResearchers wonder if there is a correlation between the increased numbers in young adolescents playing video games containing violence, and the increased numbers of teenage school shootings. Brad Bushman believes there is a correlation between â€Å"video game violence and violence† (2013, p. 376) To explore the correlation, one must first understand the definition of aggression. Eden and Eshet-Alkalai use Anderson and Bushman’s (2003) definition: â€Å"who define aggression as a behavior that is directed toward anotherRead MoreThe Effects Of Violent Video Games On Children And Adolescents Essay1325 Words   |  6 PagesOne of the hottest issues in the media in the past decade is violence in video games and how violent video games influence aggressive and violent behavior in children and adolescents. Some psychologists believe violent video games influence violent behavior in children through social learning and modeling behaviors after characters in video games that â€Å"glorify† violence and criminals (Schultz Schultz, 2013, p. 331). Other psychologists argue that other factors, such as poor socioeconomic statusRead MoreNegative Effects Of Violent Video Games1045 W ords   |  5 PagesIntroduction Violent video games in particular are extremely popular in the United States. Many of these games are designed for adults but wind up in the hands of children. We have to ask ourselves what impact violent video games have on the adolescent brain. Two lawyers debate in the Case of Brown vs. Entertainment Merchants Association, US Supreme Court (2010). Prosecutor Steven F. Gruel argues that there is a substantial amount of evidence to make the conclusion that violent video games cause adolescentsRead MoreThe True Cause Of Violent Behaviors1613 Words   |  7 PagesThe True Cause of Violent Behaviors in Today s Society There are volumes of media that are starting to harm the world in which we live. They have been linked to fourteen mass murders (Fletcher). Nine out of the top ten selling games have been labeled as violent and 42% of adolescents play them (â€Å"Children and Video Games†). These violent video games are a major problem in the United States and across the globe. Violent video games have a direct correlation with negative behaviors because they increaseRead MoreThe Effects Of Violent Video Games On Children1074 Words   |  5 PagesVideo Games. Anderson et al. (2008), Anderson et al. (2010), Browne and Hamilton-Giachritsis (2005), Erwin and Morton (2008), Gentile and Stone (2005), and Jason et al. (2005) revealed a correlation between violent video games with immediate and later aggressive behavior. All of the research for the effects of violent videos games are conducted on older children and current research has not yet studied young children or preschoolers. It is important to note what research exclaims about the long-termRead MoreVideo Games And Violent Behavior1460 Words   |  6 Pages Video Games and Violent Behavior Jessi Moffett CRJ 385 September 15, 2015â€Æ' Intro Technology is an important aspect of change in our world. As time goes on, we are introduced to more and more technology every year, which includes media such as video games. The increase of technology has also increased and improved the world including ways of communicating and distribution of information. More often used outlets of media are those used for entertainment purposes, like television, internet andRead MoreDoes Violence Affect Children?1384 Words   |  6 Pagescan hold major consequences for society. With increased access to firearms and explosives in today’s society, it is important to know what exactly can cause a child to become violent in the present and later on in his or her life. Many variables are involved when children are growing up that may lead them to become more violent. These variables are poverty, family psychopathology (mental disorders), if the child is abused, their exposure to violence in their community and environment, substance abuseRead M oreThe Negative Effects of Video Games Essay1337 Words   |  6 PagesVideo games began in the late 1960s. It is highly interactive but also a distinct simulation of the real world and the world of thinking. In recent years, Video games have been gaining its popularity at an amazing rate and have developed into a common form of entertainment in peoples lives. According to a survey, the researcher found that in 1992, approximately ninety-two percent of U.S. kids between 2 and 17 years of age play video games, and their parents bought 225 million of them last year to

Case Study On Armstrongs Handbook Of Human Resource Management Practic

Question: 1. Distinguish between different approaches to the study of leadership and discuss critically the circumstances under which each approach can be implemented 2. You have been hired by a multinational company in the oil gas industry to provide a Consultancy services for a massive restructuring exercise. One of the major assignment you have to carry out is the preparations of job descriptions. Write a job description for the position of Senior Chemical Engineer as a guide to Senior Management. The position reports directly to the Engineering Director. The Senior Chemical Engineer supervises 5 Chemical Engineers, Cost Engineer and Document Controller. Answer: Introduction This paper is based on the concepts of different concepts of Human Resource Management. Human resource management (HRM) is defined as the management of people, resources, policies and systems in an organisation (Johnason, 2009). Often, HRM is concerned with recruiting, selection, reimbursement and training of the candidates. This paper aims at distinguishing between different approaches to the study of leadership and discusses critically the circumstances under which each approach can be implemented. In second section, this paper aims at developing a job description for the position of Senior Chemical Engineer as a guide to Senior Management (Marchington Wilkinson, 2012). Distinguish between different approaches to the study of leadership and discuss critically the circumstances under which each approach can be implemented. Generally, leadership is a theory adopted in the context of management and is defined as the social influence in which a person can influence others to follow his footsteps due to his leadership qualities. There are various kinds of approaches to study of leadership. These approaches are used differently under different situations. Various studies of leadership have developed theories that involve traits, functions, situational interaction, behaviour, power, vision etc. Leadership is the process of influence. A leader is someone who motivates, guides its followers towards achievement to their goals. Definition of leadership: Leadership is the ability to persuade an individual or group of individuals. Leadership as a process leads an individual or an organization to their goals. It also means to motivate behavior towards accomplishment (Towers, 2007). Leadership is basically the ability of a authoritative figures to manage and motivate their followers. Thus it relies heavily on interp ersonal and communication skills. It is an important factor in successful operating of firms. A leader by definition must have followers, thus to critically explore the concept of leadership it is essential to study the relationship between leaders and their followers. Leadership is a vigorous process wherein the leader-follower relationship is constantly changing. It is a two- way process and its outcome is directly proportionate to each other in nature (Baumgartel, 1957). Different Approaches to the Study Of Leadership Leadership is a vast topic, it has a huge body of literature. Thus to perceive and understand it critically researchers have adopted various approaches to study leadership. It can be broadly classified into are four different approaches - Traits theory, Behaviouristic theory, Contingency theory and Charismatic theories of leadership (Jonathan, 2010). These approaches use different techniques and approaches to identify successful and unsuccessful leaders. Traits Theory The trait theory of leader, is an approach which uses the traits of leaders to study leadership. This theory proposes that there are certain traits of an individual which make them successful leaders. By observing the traits of leaders it is basically used to predict effectiveness of the leadership. The traits fund in successful leaders are then used judge the effectiveness of other potential leaders (Budhwar Debrah, 2013). The trait approach basically observes and studies the physiological, demographic, personal and social behavior of the potential leaders (Meredith Belbin, 2011). The traits theory basically operates on the assumption that the traits of successful and effective leaders and vastly different from the less effective or unsuccessful leaders (Guest, 2011). One of the Major limitations of the trait approach is the assumption of what or who a successful leader is. Another limitation is that the list of possible traits for successful or unsuccessful leader lends to be very exhaustive. (Jonathan,2010). Behaviouristic theory Behaviouristic theory basically studies the behavior of leaders, their main focus is on What successful leaders do? And how do they do it? Unlike the trait approach which focused on what Leaders are, the Behaviouristic theory focused on what successful leaders do (Price, 2011). They behavior of these leaders were easier to observe and study as compared to traits, which were essentially based on assumptions (Jonathan, 2010). With the limitations of the trait theory, researchers werent successful in determining a fixed list of traits that differentiates successful leaders from unsuccessful ones, they started focusing their attention to observing the behavior of the leaders (Hoque, 2013). According to this theory many leaders display either task oriented behavior or people oriented behavior (Armstrong Taylor, 2014). Task oriented behavior of leaders basically relates to the effectiveness of the leader, whereas people-oriented behaviors are those which focus on employee satisfaction. One of the major limitations of the Behaviouristic theory was that it focused on rather subjective definition of successful leaders, thus focusing only on those who are consistently successful (Jonathan, 2010). The Managerial Grid The Managerial Grid was conceptualized by Blake and Mouton in 1985. With the managerial Grid they tried to study an individuals approach of leadership on two different dimensions - concern for production and concern for people (Mello, 2014). It displays the results on a 9x9 grid where the grid has nine points along each dimension creating of eighty-one possible styles of leader behavior (Jiang et al. 2012). Fig1: Concern for Production Source: Jonathan, 2010 The managerial grid classifies the tendency of leaders to behave in a particular way. The (9,1) style focuses wholly on production is known as the task management. Managers with this style are remarkably proficient with the procedure and working of a particular task but are not so skilled in adept with people (Berman et al 2012). Similarly The (1, 9) style is complete opposite to the (9,1) style thus leaders with this style are better adept at dealing with people with very less focus on task procedure. It is known as country club style of management. Leaders scoring (9, 9) in the managerial grid are considered to be ideal leaders, they have maximum concern for people as well as production.. The Managerial Grid faces strong criticism for assuming and ignoring the considerable influence of the situational aspects. Contingency theories Leadership is known to influence many organizational activities in several ways. Theses influences are basically the ability to motivate and communicate with the subordinates to get effective results. Researchers have established the fact that leadership definitely has positive or negative influences on the operating capacity of subordinates. The Contingency Theory of leadership was conceptualized by Fred E. Fiedler. This theory basically states the team performance is the result of communication between two factors (Jonathan, 2010). Fiedler's model of contingency theory suggests that effectiveness of leadership is the result of communication between the leader and its environment, the first factor in the theory is the leadership style. It is the system of communication which happens between the leader and its team. According to Fiedler, the leadership style of an individual is an extension of the personality of the person. To classify the various leadership styles, Fiedler's conceptualized a scale called the least-preferred coworker (LPC) scale (Jonathan, 2010). The scale in plotted on the scale of one to eight ranging on different dimension which include - Unfriendly Friendly, Uncooperative- Cooperative, Hostile- Supportive , Guarded Open, with the eight being the highest and one the lowest. The responses to the scales are calculated by taking a total and averaged, the results of the LPC score suggests the influential ability of the leader. A low LPC score suggest that the leader is more task oriented whereas a high LPC score indicates the leader is more oriented towards people. This theory also purports that leaders who score less on this scale are relatively less preferred in the work space. While those who score high are generally preferred by their subordinates due to their exceptional people pleasing skills. Task 2: Write a job description for the position of Senior Chemical Engineer as a guide to Senior Management. The position reports directly to the Engineering Director. The Senior Chemical Engineer supervises 5 Chemical Engineers, Cost Engineer and Document Controller. I have been hired by a multinational company in Oil Gas industry. The company is seeking consultation services in order to restructure its organisation. Hence, I am responsible to write job description of Senior Chemical Engineer who will be reporting directly to Engineering Director. The Senior Chemical Engineer will act a guide to senior management and will also supervise 5 Chemical Engineers, Cost Engineer and Document Controller. By definition, job description refers to the details or list of roles and responsibilities that a person has to perform once he is hired. Job descriptions are used by human resource managers to find prospective candidates for the position. Further, these descriptions also provide a clear view to the candidate for the position he or she is applying. As per Torrignton, a job description is usually created by carrying an in-depth analysis of the job, its requirements and the output required from it (Collings, 2009). Managers consider the area of knowledge, relevant skills and experience of the work required to do that task. Job descriptions can also be made person-specific by turning it into Terms of Reference (Paauwe, 2009). A job usually includes number of roles. In order to make job description role-specific, Terms of References are presented as a single document (Klerck, 2009). But in practice, Terms of Reference is included in job description only. The job description of Senior Chemical Engineer is as under: Title: Senior Chemical Engineer Department: Engineering Reports To: Engineering Director General Accountability: This is a full time opportunity for a candidate who will be given the title of Senior Chemical Engineer and will report directly to Engineering Director. Senior Chemical Engineer will act as guide to Senior Management. His prime duty will be to improve the chemical processes involved in the mining of raw materials in order to produce high quality products (Merkle, 2010). The candidate will have to work individually on developing new designs, managing test work and prepare basic design packages in form of flow charts, excel sheets, Pdfs etc. The candidate will have to ensure that all project designs are passed successfully from designing to manufacturing. This person will be responsible to directly contact senior management and also carry a feasibility study at regular intervals to help in operations management (Mayo, 1945). The job role of Senior Chemical Engineer also includes supervising five Chemical Engineers, Cost Engineer and Document Controller. Roles and Responsibilities: The candidate to be chosen for the role of Senior Chemical Engineer is expected to have relevant years of experience of working with chemical processes, operations and consulting. For this, a strong academic background in engineering is mandatory to be suitable for the position. The basic roles and responsibilities for the post of Senior Chemical Engineer include investigating, designing, commissioning of chemical processes for the recovery and refining of rare metals (O'Brien, 2009). For this, both theoretical and practical knowledge is required for the candidate. The candidate is also expected to possess some experience in supervising five Chemical Engineers, Cost Engineer and Document Controller. The roles and responsibilities of the candidate to be chosen as Senior Chemical Engineer are listed below: Basic theoretical and practical knowledge of dealing with the rare metals 6-7 years of relevant experience in testing various chemical processes such as working with high temperature furnaces, mining, extraction, filtration methodologies such as evaporation, precipitation etc. 5-6 years of relevant experience in developing basic design packages, chemical plant engineering, estimating operational cost, industrial chemical plant experience etc. 3-4 years of experience in supervising five Chemical Engineers, Cost Engineer and Document Controller Experience required for the job role: In order to be suitable for the position of Senior Chemical Engineer, the candidate is expected to possess experience in: Handling chemical processes such as working with high temperature furnaces, mining, extraction, filtration methodologies such as evaporation, precipitation etc. Practical experience in operations Risk analysis and quality control experience must Disposal of waste products and handling environmental issues effectively Using computer simulation software for chemical processes In contact with Senior Management and working as guide Supervising five Chemical Engineers, Cost Engineer and Document Controller Managing contractors and consulting companies Developing and Implementation of ISO systems Besides the relevant experience, the candidate will also have to travel extensively to different travel planned plant and test sites. Education requirements for the job role of supervising Senior Chemical Engineer: The Senior Chemical Engineer is required to possess a strong academic background in chemical engineering. The educational requirements in detail are: Degree/Diploma in Chemical Engineering/Metallurgy Engineering experience or equivalent Minimum ten years of experience in working with chemical and hydrometallurgical processes Minimum five to six years of experience in Process Safety Management Experience in estimating operational cost and preparation of plan layouts Minimum five to six years of experience in managing contractors and supervising five Chemical Engineers, Cost Engineer and Document Controller Required Skills for job role of Senior Chemical Engineer: A Senior Chemical Engineer is required to be skilled and competent professional. Some of the skills required for the job role of Senior Chemical Engineer are: Competency in project management and project accountability Practice the health and safety policies effectively Managing and supervising Chemical Engineers, Cost Engineer and Document Controller Hands-on Senior Chemical Engineer with in-depth knowledge of chemical and hydrometallurgy processes Possesses a methodological and logical approach with strong emphasis on quality rather than quantity Possesses the capability of working in a team and solving problems effectively Possess exceptional verbal and written communication skills Must be willing to travel extensively to monitor plant sites Must be willing to relocate anywhere across globe wherever company requires Must have professional engineer status Salary of the Senior Chemical Engineer: The Salary of a Senior Chemical Engineer can range from75k to 95k depending upon the skills of the candidate. This is the job description of the Senior Chemical Engineer. This job description will enable the human resource managers to select the prospective candidates (Ulrich, 1996). References 1. Armstrong, M., Taylor, S. (2014). Armstrong's handbook of human resource management practice. Kogan Page Publishers.2. Berman, E. M., Bowman, J. S., West, J. P., Van Wart, M. R. (2012). Human resource management in public service: Paradoxes, processes, and problems. Sage.3. udhwar, P. S., Debrah, Y. A. (Eds.). (2013). Human resource management in developing countries. Routledge.4. Collings, G. (2009). Human resource management: A critical approach. In D. G. Collings G. Wood (Eds.), Human resource management: A critical approach (pp. 1-16). London: Routledge.5. Guest, D. E. (2011). Human resource management and performance: still searching for some answers. Human Resource Management Journal, 21(1), 3-13.6. Hoque, K. (2013). Human resource management in the hotel industry: Strategy, innovation and performance. Routledge.7. Jiang, K., Lepak, D., Hu, J., Baer, J. (2012). How does human resource management influence organizational outcomes? A meta-analytic investigation of mediati ng mechanisms. Academy of management Journal, amj-2011.8. Johnason, P. (2009). HRM in canging organizational contexts. In D. G. Collings G. Wood (Eds.), Human resource management: A critical approach (pp. 19-37). London: Routledge.9. Jonathan, E. (2010). The Changing Environment of Professional HR Associations. Cornell HR Review. Accessed on 9 March, 2015.10. Klerck, G. (2009). Industrial relations and human resource management. In D. G. Collings G. Wood (Eds.), Human resource management: A critical approach (pp. 238-259). London: Routledge.11. Marchington, M., Wilkinson, A. J. (2012). Human resource management at work. https://www. cipd. co. uk/Bookstore/_catalogue/HRPractice/9781843982678. htm.12. Mayo, E. (1945). Hawthorne and the Western Electric Company. Harvard Business School. Accessed on 9 March, 2015.13. Mello, J. (2014). Strategic human resource management. Cengage Learning.14. Meredith Belbin, R. (2011). Management teams: Why they succeed or fail.Human Resource Man15. Merkle, A. (2010). Management and Ideology. University of California Press.16. O'Brien, M. (2009). HR's Take on The Office. Human Resource Executive Online. Accessed on 9 March, 2015.17. Paauwe, J. (2009). Strategic HRM: A critical review. In D. G. Collings G. Wood (Eds.), Human resource management: A critical approach (pp. 38-54). London: Routledge.18. Price, A. (2011). Human resource management. Cengage Learning.19. Towers, D. (2007). Human Resource Management essays. Accessed on 9 March, 2015.20. Ulrich, D. (1996). Human Resource Champions. The next agenda for adding value and delivering results. Boston, Mass.: Harvard Business School Press.

Tuesday, May 5, 2020

Auditors Role in Enron free essay sample

The responsibility of an auditor is to express an opinion on the financial statements based on his audit which means verification or check in accordance with International Standards on Auditing. These standards require that the author complies with ethical requirements and performs the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.   Enron was established in 1985 following the merge of Houston Natural Gas and InterNorth. In year 2000, Enron reported a remarkable growth of revenue of $ 100. 8 billion, putting it at number seven in the Fortune 500 list of the country’s biggest companies. However, in October 2001, things were reversed with its report of $638 million third-quarter loss and $1. 2 billion reduction in stock value . Following the revise of financial statements for past five years which accounted for $586 million in losses , in December, Enron filed for Chapter 11 bankruptcy, and became the US’s largest ever corporate collapse. Behind this world-shaking collapse is the fact of executives’ self-dealing, greed and the accountancy company’s default. Enron’s collapse recalls the debate of Anglo-Saxon corporate governance model, which supports deregulation, ‘shareholder value’ and opposition of public intervention. One of the important lessons from the Enron collapse is that no one in the ‘audit chain’ could alarm, disclose, and correct its weak financial status and bad business behaviour. The audit chain, including the audit committee of the board, the board, the outside auditor, the market specialists in stock, the stock exchanges, major creditors, and the credit rating agencies, etc. , appears to have not had an enough incentive to find out and disclose the truth of the behaviour of Enron. Among them, Arthur Andersen, the outside auditors, who should be independent from the audited company, failed to report the accurate information because of a conflict of interest between the auditing and consulting activity for Enron. Enron was Arthur Andersens second largest U.S. customer, paying $25 million in audit fees. Failure by auditors to detect a material error or misstatement in accounting information at Enron can arise from three main causes, two of which may be attributed to audit failure . First, auditors may either fail to detect a material error or misstatement, or, having detected an error, fail to recognize it, because they have carried out a substandard audit – i. e. the auditors are incompetent. Second, auditors may identify an error or misstatement and fail to report it or get the directors to put it right – i. e. the auditors lack independence. Third, directors may deliberately deceive auditors. In cases of deliberate deception, auditors may not be held responsible for failure to detect a problem. Andersen’s audit failed due to unconscious bias which is the propensity to interpret data in accordance with our desires. Biased judgments, rather than criminal collusion between auditors and management often cause audit failures. The so called â€Å"integrated audit† that Andersen employed at Enron where it sought to combine its role as external auditor with internal auditing, the process whereby an enterprise checks its own books. Internal audits seek to ensure that an enterprise follows its procedures, safeguards its assets, and operates efficiently. Management has historically selected the accounting principles that an enterprise uses to prepare its financial statements. An audit essentially endorses or rejects the accounting choices that management has made. The auditors have a large part of responsibility while endorsing or rejecting the accounting principles. The Enron collapse has focused world attention on accounting standards and the role of auditors. Accounting bodies have been reviewing the issue because it concerns members in two ways. As investors they need to consider the quality management on accounting standards, corporate governance implications and possible regulatory impact, especially with reference to the impending government review. As preparers of accounts, they need to reassure themselves that the practice is sufficiently robust and that any regulatory changes following Enron will lead to genuine improvements without adding unnecessary cost. It focuses on the need to ward against conflicts of interest between auditors and their clients. Evaluation of external and internal auditors on independency and diligence A number of separate groups have an interest in a company’s accounts: management, shareholders and lenders, and where relevant regulators. While all have a genuine interest in understanding the business and its prospects, the motivation may not be the same in every case. Management has an incentive to paint a positive picture to the other groups. Shareholders and creditors need an objective view. Accounting rules need to be robust in order to ensure that the picture is objective. The audit process needs to be independent in order to prevent undue influence by management. It is thus appropriate to review of accounting bodies practice from these standpoints. There may be a case for change in some areas, but these should not generally go in the direction of detailed prescription and additional rule making. This approach should also be preserved for the elaboration of international standards, which are due to enter force in the future accounting conference. It would be wrong to shift towards a more rule-based approach in the wake of Enron, not least because that would encourage companies and their auditors to seek loopholes. Nonetheless it is appropriate that investors and audit committees should tighten their scrutiny of the audit process. Auditors must be in a position to resist pressure from management to present an overly positive view of the business. They must not make themselves vulnerable to such pressure by coming to rely heavily on fees for non-audit consultancy work from companies whose accounts they audit. External and internal auditors continually strive for improvement and eliminating the conflict of Interest Two main means of preventing conflicts of interest have featured in the debate over Enron. Some have suggested that auditors should be rotated on a regular basis. Others have suggested that there should be a formal separation of the roles of auditor and consultant. Both ideas have attractions. Both have flaws. Of the two, that of rotating auditors is the more problematic, because there would be regular periods of transition during which scrutiny would be weak. Critical issues might thus be overlooked. A more practical approach might be to impose more frequent rotation of audit partners than the current seven-year norm. This would be part of a process that would also ensure a steady and continuous rotation of audit teams. Some members believe the audit partner should be rotated every three years. Another suggestion is that the audit partner be named in the annual report. This, it is argued, would instill a greater sense of personal responsibility and raise the quality of the audit. Another idea, to which shareholders attach considerable importance, is that the audit partner should not move across to a senior position within the client company, particularly as finance director. While shareholders are not in favor of rotating auditors, they do believe that such an appointment should automatically trigger the appointment of new auditors. The idea of separating audit and consultancy work also finds some support. However there are reservations on two counts about prescribing such change. Some types of non-audit work fall naturally to auditors. An example is the preparation of regulatory returns for insurance companies. For this reason the accounting bodies has resisted the temptation to prescribe a formal separation of the audit/consultancy role or to prescribe any maximal for the ratio of non-audit to audit fees. There is, however, scope for strengthening governance in this area, even as an interim measures pending the conclusion of broader debate. The U. S. accounting bodies already monitors the ratio of audit to non-audit fees. When the latter exceed the former and now plan to follow through with a letter to the chairman of the audit committee, asking for an explanation of the fees, confirmation that the committee is comfortable with the award of non-audit work to its auditor and to state whether non-audit work had been put out to tender. If institutional shareholders want to ensure that company accounts are properly audited, they must be prepared to sanction appropriate fees. It may well be that audit fees should raise as standards are tightened in the wake of Enron. Shareholders should support this if it leads to higher quality audits and reduces the temptation for audit firms to raise additional revenue through consultancy. Alas it would be wrong to concede higher fees simply because a contraction in the number of large audit firms had reduced competitive pressure. Companies need a diversity of choice when looking for an auditor. Second, higher fees would also require higher standards of supervision. There is a strong case for revisiting the role of the audit committee and for requiring it to make regular disclosure in the annual report about its activity in supervising the audit process. Section 404 of the act requires management to acknowledge its responsibility for establishing and maintaining adequate internal controls, including asserting their effectiveness in writing. The financial statement auditor, in turn, must report on management’s assertion about the effectiveness of its internal controls as of the company’s yearend. These provisions apply to entities with market capitalization of more than $75 million for fiscal years ending on or after June 15, 2004. (Smaller companies must comply as of the first fiscal year ending on or after June 15, 2005. The Sarbanes-Oxley internal control certification provisions impose significant responsibilities on both management and the auditor. The former will have to take ownership of the process of identifying, documenting and evaluating significant controls, as well as determining which locations or business units to evaluate. For auditors, providing an opinion on the effectiveness of an entity’s inter nal controls is a significant engagement. Management and auditors should recognize the process will be valuable for several reasons. Management’s assessment of internal controls should enhance the entity’s risk identification processes by lending entity wide consistency. The assessment also should enhance controls consciousness throughout the company and may reveal unnecessary or duplicate controls, as well as areas for improvement. Better control processes could result in operating efficiencies and reduced litigation and fraud. Key Proposed Tests of Controls An effective detective control can compensate for a deficient preventative control, therefore avoiding a significant deficiency or material weakness. The auditor should more extensively test controls on which other significant controls depend. Evidence about the control environment (including fraud programs) often is highly subjective; the auditor should not rely on results of tests others perform. The auditor should limit use of the work of others in areas such as controls over significant nonroutine and nonsystematic transactions and the period-end financial reporting process. Unless the control environment is deficient, the auditor can test controls at an interim date, but should consider obtaining additional evidence for the remaining time period. Where the entity has changed controls, the auditor need not ordinarily consider those superseded controls to render an opinion on controls effectiveness as of yearend; however, changed controls may relate to reliance on controls in the financial statement audit due to the nature of earnings and cash flow measurement. If reasons for a control exception do not indicate weakness in general design or control operation, the deviation may not indicate a significant deficiency. Regardless of reasons, numerous or repeated instances of a deficiency may constitute a significant deficiency. Although individually insignificant, numerous control deficiencies having a common feature or attribute may constitute a significant deficiency. A material misstatement the auditor detects, but the entity does not identify, ordinarily is a material weakness in controls. Where multiple locations exist, the auditor should perform tests of controls if a location is Individually important.