The Computerization Of Education Education Essay

IntroductionDevelopment of processing machines in the advanced society and related with it cybernation of guidance is portrayed by a solid expansion of data and conveying engineerings ( ICTs ) . ICT can be utilized for data trade and association between a teacher and an understudy in the cutting edge guidance framework. In that capacity, non simply the teacher must get the hang the ICT designing, however alongside to be a specialist in utilizing it in their expert exercises. â€Å" It is an innovative universe in which children are much of the time more comfortable than their folks and educators † .[ 1 ] Computerization of instructive accomplishes two vital points. To begin with, it improves the proficiency of a wide range of instructive exercises through the use of ICT devices and engineerings. Second, it improves the nature of creating elevating it with another sort of accepting which is pertinent to the requests of the data society. Utilizing strategies and offices of data, future experts must have the option to get answers with regards to what data assets are accessible, where they are, the way they can be gotten to and how they can be utilized to better their expert exercises. In our exploration paper we will cover the undermentioned aspects of ICT Positive and negative features of using data and imparting engineerings when all is said in done guidance Survey the capacity and topographic purpose of ICT in the building of the data society Survey the nations of strong utilization of ICT instruments Survey techniques for ICT application to go to suitable requests of the instructive system, observing and estimating of larning results, extracurricular exercises and exploration, in elementary school instructive foundations Reappraisal requests for ICT establishments Audit the market of accessible ICT instruments and merchandises.What is ICT?Information and conveying engineerings ( ICT ) are a blend of the equipment and bundle intended to actualize data forms using the registering machines and web engineerings. â€Å" The purpose of ICT in guidance is all around to acquaint students with the utilization and activities of figuring machines, and related cultural and moral issues † .[ 2 ]The boss point of convergence of the exploration by the by will be committed to the electronic organizations of instructive goal, which are a subset of bundle apparatuses of ICT. These incorporate application bundle and electronic media, explicitly intended for the instructive use: a framework back uping the system of larning ( electronic content versions and reference books ( including web ) , electronic exploration lab and so on ) . There are a few districts of ICT devices use in the guidance framework: As a rule instructive foundations ( grade schools, secondary schools, and so on ) In the helper guidance ( educator drove semantic correspondence schools, and so on ) In locally established obtaining ( extracurricular exercises, and so on ) To additionally contract down the subject of the exploration the main discourse example will be applied to the nation of general Primary school guidance with complement on the general guidance of the essential guidance strategies. Orchestrating to Andrew A. Zucker who writes in his ‘Transforming Schools with Technology: How Smart Use of Digital Tools Helps Achieve Six Key Education Goals ‘ 2008, the ICT will be fruitful if building is lined up with six significant guidance closes. Those finishes are to: expansion student achievement do schools progressively interesting and significant gracefully a great guidance for all students draw in, plan, and hold top notch teachers expansion parental and network support for understudies outside of school require answerability for consequencesICT strategies and techniquesMethods and methods of ICT in learning are planned for creating achievements in data exercises of understudies and their ‘information ‘ human advancement. There is a figure of various learning strategies that could be utilized in this nation, some of them are: embodying, generative, research based, disciplinary perception, affectation, inspirational, and so on. These strategies could be immensely upgraded by the utilization of ICT procedures. For outline, the embodying techniques could be upgraded by using interactive media which can plainly better the psychological action of understudies because of expanded perceivability and enthusiastic abundance ( life, sound, picture and other sight and sound impacts ) . At the point when a teacher builds up the mixed media instructional stuffs, he/she may use Irish neighborhood history stuff that improves the instructive exercise as understudies would have the option to relate more to the subject which is natural to them. Generative techniques for guidance advantage through the utilization of larning frameworks offering the serious extent of customization on an individual situated guidance in which understudies can build single instructive path relying upon their own achievements and capacities ( perceptual experience, memory, thought, and so forth ) . Using the ICT the breaking down strategy can be upgraded without including abundance load the instructors/their plan. The outcome of newness and in general fascination of the figuring machines to the understudies fill in as an additional organizations to energize and incite obtaining, better understudies ‘ association in examining. ICT permits and gives a region to elevate farther arrangement thought the utilization of the wager oning signifier of readiness. The estimation of these games is truly elevated. In reality, the achievements of non-verbal conveying channels ( facial look, signal, position, and so forth ) are of import in the everyday existences of understudies, and will hold much more prominent hugeness in future dynamic cultural and expert exercises. The capacity to right pass on the essentialness of the message, non only in a signifier of words however close to in ‘a general look of the natural structure ‘ is extremely utile to understudies in life.ICT and StudentsGeneral Education and ICTUse of ICT in guidance of general guidance classs planned for bettering the procurement methodology inside a given logical field of discernment. ICT at long last improves the nature of heading in schools by expanding the contribution of understudies, providing the capacity for an incredibly tweaked and customized course of study, capacity to heighten the obtaining without the expansion of working hours of the educators. It other than ought to be noticed that there is a propensity of expanded utilization of undertaking †crew work †especially in the nation of examination assignments. ICT is an instrumental apparatus in this nation, with its interlinked figuring machine building and systems administration capablenesss, making an alone existent clasp coordinating of sub-ventures, doing it conceivable to elevate interdisciplinary connections between the general guidance classs. Utilization of ICT devices toward the instructive technique is arranged at bettering the organization strategy. There are a few nations that could be overseen by ICT ; powers course, bearing of coordinations, heading of the instructive method, heading of data assets. ICT modules where produced for the every one of these nations. To better the system of powers heading †a ‘human asset ‘ personnel, to better the bearing of coordinations †a ‘warehouse ‘ staff, ‘schedule ‘ workforce for the guidance method, etc.Auxiliary Education and ICTWithin the nation of the assistant guidance ICT covers two boss nations: ICT as an object of study and instrument planned for improving of the psychological capacities of children and as offices of organization technique improvement. The main distinction between the arrangement of the assistant guidelines of children and essential guidance framework is the insufficiency of mandatory unvarying instructive model s. This trademark gets a subjective adjustment the strategies for utilization of ICT, and gives instructor/school with the pick of the instructive methods/apparatuses. Given that children come volitionally to the helper guidance association ( instead of schools, where children please a necessary balance ) , the teacher pays specific taking care of strategies for invigorating and inspiration of larning. In choosing of the correct substance of the guidance, the educator tends to the requests and contributions of understudies all the more effectively in light of innovations in the field of ICT improvement. Consequently, the substance of guidance does non twofold the grade school logical control, however rather expands and extends it. Of class, the educator can use every single known strategy for guidance, however priorities are given to the invigorating and activating procurement, research exercises and games based larning strategies. ICT apparatuses utilized toward the instructive sys tem in foundations of helper guidance situated to bettering the work with gifted children in various nations. But this nation supports specific qualities meriting referencing, explicitly the way that the associations that give an assistant guidance are in its immense mass are of a business nature. As such they obviously infer a progressively dynamic coordinates/joint effort with the cultural condition: kids and their folks. In each such foundation numerous teachers build up their ain plans and methods which are deserving of summary and dissemination, which may loan to the farther ICT apparatuses improvement and, most importantly, the systems administration engineerings.Home-based guidance and ICTICT devices in its home-study application are situated on individualisation of the larning technique of understudies and their cultural variant. Inserted arrangement engineerings in such frameworks are generative in nature, their main purpose is to help students to fix for a wide range of te sts/tests or tests and on a very basic level coordinated at rehash of school stuff. In include

Online Harassment and Cyber Mobs Essay Essays

Online Harassment and Cyber Mobs Essay Essays Online Harassment and Cyber Mobs Essay Online Harassment and Cyber Mobs Essay Paper Topic: Digital Bullying Cyberbullying. we have all known about it and the vast majority of us have even experienced it in some way or another. There is no vulnerability. that being purposefully annoyed in antagonistic habits on the Internet can hold deadly impacts for the people in question. What's more, lethal impacts were exactly what the 15-year-old Amanda Todd endured. After grouped sorts of cyberbullying. Amanda Todd was separated to her nucleuss and on October 10 2012 she submitted implosion. Amanda Todd became universe well known for a YouTube picture. where she uncovered the entirety of the various sorts of on-line torment that she had experienced. Pretty much something very similar happened to Anita Sarkeesian. Anita propelled a web based raising money run. to make awareness of how female characters are depicted as sexual generalizations in videogames. Tragically. Anita did non simply dispatch a run. in any case, other than the start of a clasp with unpleasant on-line torment against herself. from individuals who couldn't help contradicting her endeavor. Anita is currently a significant voice with regards to stopping the torment of grown-up females on the Internet. which she demonstrated in a location at the TEDxWomen occasion in 2012. It is incontestable that Anita Sarkeesian has experienced numerous adversely influenced feelings when she was badgering on the Internet. what's more, she is non reluctant to permit the crowd know how it resembled. She is of class using strength to energize the audience’s emotions. with the end goal for her to secure them on her side. As of now in the start of the location. she goes after the audience’s feelings: â€Å"All of my cultural media were overwhelmed with dainties of colza. power. rapes. perish †And you’ll notice that these dainties and comments were all explicitly pointing me sexual orientation. †1 As the reference appears. the words that she has picked are extremely amazing. Wordss like colza. power and perish are generally words that have a quick surprise outcome on the crowd. which is really in support of her. Another way that she imparts is with the utilization of mind. On different occasions all through her location she utilizes humourous words and expressions. which streamlines the connection among her and the accepting frameworks. In add-on to the way that she connects with the crowd in her location. Anita Sarkeesian other than experts communicated address procedures that assist her with conveying the crowd. One outline is an expository request: â€Å"The thought being that on the off chance that you were keen on the endeavor. you could give. furthermore, in the event that you weren’t intrigued. you could take non to give. It’s sensibly straight frontward. isn't that so? I mean what could perchance travel off base? No doubt. †2 As it were. she is to the full perceptive of that the crowd realizes that something will travel erroneous with the endeavor ; she simply asks the request so as to benefit from the audience’s commitment. It is minimal little quick ones or methods like these that assist her with conveying the crowd. As I called attention to before. Anita designs impact in her location. This is withal non the solitary signifier of plea that she designs. Anita other than endeavors to do herself a progressively trusty individual and she does that by doing herself show up as a solid character: â€Å"Do you wan na cognize what befell my pledge drive after all that? Well principal. the digital riffraff neglected to quiet me. as is grounds of me being here today. †3 So despite the fact that digital riffraff attempted to quiet her. she stayed solid and rose over the impact. Furthermore, that determinedly makes her a person to accept. However, how is the issue of on-line torment truly viewed? Well. in Singapore situated in Asia on-line torment is viewed with a similar nauseate as in America. They have comparably experienced foolish female casualties. what's more, they are henceforth all set through new Torahs against torment on the Internet: â€Å"Victims of torment experience the ill effects of insufficient assurance and face a not well characterized way when looking for resort. especially when provocation happens or overflows to everyday life. Priest for Foreign Affairs and Minister for Law. Mr K. Shanmugam. has shown that new Torahs on torment will be postponed following twelvemonth. †4 Henceforth this reference. it is protected to express that on-line torment is non just some neighborhood luck. be that as it may, actually a planetary activity. Else its an obvious fact to anyone. that the Internet is the quickest way to disseminate and divide contemplations. so if on-line torment is non yet a vocation on an overall graduated table. so it is only an undertaking cut before it is. On the different manus. there is ever another side of the example. furthermore, on-line torment is no rejection. Simply every piece simple all things considered to have electronic sends with bothering illicit relationship or even Facebook messages and tweets. simply as simple is it to drop it again. Some accomplish for that ground. also, different explanations as great. divide the conviction that on-line torment is exaggerated and non an existent activity like physical terrorizing: â€Å"Cyber terrorizing is exaggerated. at that place. I said it. It is non a famous perspective to keep. be that as it may, this is the manner by which I feel about digital terrorizing issues ( †¦ ) Electronic sends can simple be sifted. gathering misuses can be accounted for and instant messages can be sifted. blocked or used to follow back to the transmitter. Outside of the accompanying part which can be left to the parent to oversee. a child can be instructed how to make the rest of. †5 In spite of the fact that the reference from above is only from an on-line blogger and non another master in this particular field. it is as yet a fit delineation of how on-line torment is viewed something else. Without expressing that either position is correct or mistaken. Anita Sarkeesian is a populating pertinent proof of on-line torment of grown-up females. which is sufficient ground for this subject to be talked about and conceivably spread with. Anita Sarkeesian might be a pleasant talker with great powerful strategies. yet, that does non adjust the way that her story is valid. Luckily. she had the valiance and solidarity to show signs of improvement of the on-line torment that she was gotten through. be that as it may, numerous misss like Amanda Todd don’t have a similar backbone. Be that as it may. it is other than obvious that electronic sends and other on-line interchanges frameworks are extremely simple to oversee. consequently it is conceivable with the privilege capable ability to acquire oneself from on-line torment and even digital riffraff. Regardless of the various situations regarding this matter. on-line torment is an on-going thing and it unequivocally merits joining in.

Things I Didnt Know Before Illinois

Things I Didnt Know Before Illinois When I think back to what I wish I knew before I came to Illinois, one of the first things that comes to mind is all the things that I didnt imagine Id be doing here. I feel like one of the best things about going to a school like Illinois, with lots of different people and opportunities, is that you really have a variety of things to learn about and get involved in. One of the things that comes to mind is my internship. Im not sure why, but I didnt consider the fact that I might have one at school, and I definitely didnt know how much I would absolutely love working at ATLAS. (Eventually, I should do another post about having an internship here at school.) Another thing that I definitely did not picture when thinking about life at Illinois is my involvement in research studies. Being involved in research studies is a very interesting experience, and has given me additional opportunities to exercise, which is great! In conclusion, I think that what I would tell my newly admitted self would be just to wait and see what happens. Being here has given me so many opportunities to connect with different people and find out about exciting opportunities. Its completely fine if you are not quite sure what you want to spend your time on at Illinoisâ€"youll have plenty of chances to find out! Sarah Class of 2018 I'm from Grand Rapids, Michigan. I'm majoring in Communication in the College of Liberal Arts and Sciences.

Battle of South Mountain - Battle of South Mountain Civil War

Battle of South Mountain - Conflict: The Battle of South Mountain was part of the 1862 Maryland Campaign during the American Civil War. Battle of South Mountain - Date: Union forces attacked the gaps on September 14, 1862. Armies Commanders: Union Major General George B. McClellan28,000 men Confederates General Robert E. Lee18,000 men Battle of South Mountain - Background: In September 1862, Confederate General Robert E. Lee began moving his Army of Northern Virginia north into Maryland with the goal of severing the rail lines to Washington and securing supplies for his men. Dividing his army, he sent Major General Thomas Stonewall Jackson to capture Harpers Ferry, while Major General James Longstreet occupied Hagerstown. Pursuing Lee north, Union Major General George B. McClellan was alerted on September 13, that a copy of Lees plans had been found by soldiers from the 27th Indiana Infantry. Known as Special Order 191, the document was found in an envelope with three cigars wrapped in a piece of paper near a campsite recently used by Major General Daniel H. Hills Confederate division. Reading the orders, McClellan learned Lees marching routes and that the Confederates were spread out. Moving with uncharacteristic speed, McClellan began putting his troops in motion with the goal of defeating the Confederates before they could unite. To expedite passing over South Mountain, the Union commander divided his force into three wings. Battle of South Mountain - Cramptons Gap: The Left Wing, led by Major General William B. Frankin was assigned to capture Cramptons Gap. Moving through Burkittsville, MD, Franklin began deploying his corps near the base of South Mountain early on September 14. At the eastern base of the gap, Colonel William A. Parham commanded the Confederate defense which consisted of 500 men behind a low stone wall. After three hours of preparations, Franklin advanced and easily overwhelmed the defenders. In the fighting, 400 Confederates were captured, most of who were part of a reinforcement column sent to aid Parham. Battle of South Mountain - Turners Foxs Gaps: To the north, the defense of Turners and Foxs Gaps was tasked to the 5,000 men of Major General Daniel H. Hills division. Spread over a two mile front, they faced the Right Wing of the Army of the Potomac led by Major General Ambrose Burnside. Around 9:00 AM, Burnside ordered Major General Jesse Renos IX Corps to attack Foxs Gap. Led by the Kanawha Division, this assault secured much of land south of the gap. Pressing the attack, Renos men were able to drive Confederate troops from a stone wall along the crest of the ridge. Exhausted from their efforts, they failed to follow up this success and the Confederates formed a new defense near the Daniel Wise farm. This position was reinforced when Brigadier General John Bell Hoods Texas Brigade arrived. Re-commencing the attack, Reno was unable to take the farm and was killed in the fighting. To the north at Turners Gap, Burnside sent Brigadier General John Gibbons Iron Brigade up the National Road to attack Colonel Alfred H. Colquitts Confederate brigade. Overrunning the Confederates, Gibbons men drove them back up into the gap. Widening the assault, Burnside had Major General Joseph Hooker commit the bulk of I Corps to the attack. Pressing forward, they were able to drive the Confederates back, but were prevented from taking the gap by the arrival of enemy reinforcements, failing daylight, and rough terrain. As night fell, Lee assessed his situation. With Cramptons Gap lost and his defensive line stretched to the breaking point, he elected to withdraw west in an effort to reconcentrate his army. Aftermath of the Battle of South Mountain: In the fighting at South Mountain, McClellan suffered 443 killed, 1,807 wounded, and 75 missing. Fighting on the defensive, Confederate losses were lighter and numbered 325 killed, 1560 wounded, and 800 missing. Having taken the gaps, McClellan was in prime position to achieve his goal of attacking the elements of Lees army before they could unite. Unfortunately, McClellan reverted to the slow, cautious behavior which had been the hallmark of his failed Peninsula Campaign. Lingering on September 15, he provided time for Lee to reconcentrate the bulk of his army behind Antietam Creek. Finally moving forward, McClellan engaged Lee two days later at the Battle of Antietam. Despite McClellans failure to capitalize on the capture of the gaps, the victory at South Mountain provided a much needed victory for the Army of the Potomac and helped to improve morale after a summer of failures. Also, the engagement ended Lees hopes for staging a prolonged campaign on Northern soil and put him on the defensive. Forced into making a bloody stand at Antietam, Lee and the Army of Northern Virginia were compelled to retreat back to Virginia after the battle. Selected Sources Son of the South: Battle of South MountainCWSAC Battle Summaries: Battle of South Mountain

An Exposition of Romans 131-7 - 4378 Words

AN EXPOSITION OF ROMANS 13:1-7 THE CHRISTIAN AND CIVIL AUTHORITIES INTRODUCTION This exposition is designed first to set out the Apostle Pauls teaching on the relationship between Christians and civil authorities, and then to examine its contemporary application for Christians using the clearest New Testament text, Romans 13:1-7. This passage contains general commands for both Christians and non-Christians. Paul reasons that obedience is required as civil authorities have been ordained by God (13:1b-2) and because civil rulers are responsible to maintain civic order (13:3-4). Two motivations for obedience are the avoidance of wrath and the maintenance of a good conscience (13:5). Finally, the obligations of obedience are discussed†¦show more content†¦A few interpreters have argued that the one referred to here is, at least, partially a spiritual being. The main argument for this latter view is that elsewhere Paul uses the word authorities to describe angelic powers. There are four reasons that require the rejection of the spiritual beings view. First, when Paul uses this word to refer to spiritual beings, he always combines it with the word powers. That is not the case here. Second, other terms in this text that are parallel with authorities are not capable of this double meaning. They are called rulers in v. 3 and servants to whom taxes and tribute are due in v. 4. Throughout this passage, Paul uses terms that are taken from Greco-Roman government and administration, and there is no reason to think otherwise here. Third, nowhere does Paul speak of the redemption and conversion of these authorities. An appeal to Colossians 1:19-20 is tenuous since Jesus triumphs over them (Col 2:15), though they remain hostile (Eph 2:1-2). In view of 1 Corinthians 15:24 which tells of the destruction of all dominion, authority, and power at the return of Christ, it should be clear that, even if we give Colossians 1:19-20 the most general meaning possible, this reconciliation is yet future. Fourth, Paul never commands his readers to submit to such angelic beings. Quite the contrary, he counsels that believers should resist and oppose them. Thus, the governing authorities spoken of here are in reference toShow MoreRelatedPauls View On The Church1480 Words   |  6 Pageswill lay out what Paul believes and describes of what the church is, and what the church does. What is the Church? There are key references in the Bible that Paul talks about regard the church: Ephesians 1:22-23; 2:11-22; 3:3-9, Colossians 1:24-27; 1 Corinthians 12:12-13; Galatians 3:26-28, Romans 16:25-27. Church is also commonly known as the Temple of God. In Ephesians 2:21-22 refers that in Christ is made a new man that brings in Gentiles to be grafted in and be fellow heirs with the Body of ChristRead MoreEssay on Unit 4 Summary Assignment1456 Words   |  6 Pagesof the Classical Period Unit Summary (20 points) 1. Name two important visual artists (not musicians) from the Classical Period. (1 point) Jean-Honorà © Fragonard Jacques-Louis David 2. Name two important writers of literature (not musicians) from the Classical Period. ( 1 point) Voltaire Denis Diderot Jane Austen 3. Discuss the political events and sociological factors that made the Classical Period such a time of violent upheaval. (1 point) The years 1750 to 1820 were characterized byRead More12 Literary Piece1670 Words   |  7 Pages12 Literary piece that have Influenced the World 1. The Bible or the Sacred writings: This has become the basis of Christianity originating from Palestine and Greece 2. Koran: The Muslim bible originating from Arabia 3. The Iliad and the Odyssey: These have been the source of Myths and Legends of Greece. They were written by Homer. 4. The Mahabharata: The Longest epic of the world. It contains the history of religion in India. 5. Canterburry: it depicts the religion and customs ofRead MoreTheology of the Book of Romans4654 Words   |  19 Pagesseven chapters of the book of Romans the apostle Paul writes a logical and clear presentation of the Gospel as he systematically explains the sinfulness of mankind and God’s answer, justification by faith. Romans chapter 8 is a powerful summary and conclusion to the arguments Paul presents. This essay will highlight Paul’s dominant points sequentially from chapter one, making reference to the correlating verses Paul presents in summary in chapter eight. In Romans chapter one verses 16-17 Paul declaresRead MoreAndrogynous Pauline: Queering Gendering Expressions in 1 Thessalonians 2:1-122023 Words   |  9 PagesMichael Van Huis BIBL 440.J1 03.11.13 Androgynous Pauline: Queering Gender Expressions in 1 Thessalonians 2:1-12 Introduction At Abilene Christian University, the predominating discourse towards biblical exegesis circulates around two methodologies, the synchronic (social-rhetorical) and diachronic (historical-critical) approaches.1 Although both methods are required for valid exegesis, the tendency to gloss over nontraditional hermeneutics could tentatively result in detrimental ministry,Read MoreJUSTIFICATION BY FAITH3135 Words   |  13 PagesApostle Paul in Romans 1:17 where he starts by introducing God’s revelation to humankind concerning unrighteousness: That this was a God-given revelation in the beginning and throughout man’s history (faith to faith) within the â€Å"Gentile’s law of nature and the Jews law of Moses. However, Paul further exclaims, â€Å"that neither of them could be justified by their obedience to the respective laws under which they were, but that they both stood in ne ed of the righteousness of God.† [1] As Paul is strictlyRead MoreThe Apostles Creed3690 Words   |  15 PagesHistory and Origin........................................................................................................... 4 The Creed Articles.......................................................................................................... 7 The Apostles Creed and the Early Church..................................................................... 9 Summary and Conclusion............................................................................................... 11 Bibliography.Read MoreBibl450 Paper #1 Daniels 70 Weeks of Prophecy2440 Words   |  10 PagesPartial Fulfillment Of the Requirements for BIBL 450 By xxxxxxxx Table of Contents Introduction 3 The beginning of the Christian 3 Coming of Messiah 5 Counting of Weeks and Messiah 7 Why Daniel’s Prophecy is Disregarded 8 Conclusion 9 Bibliography 10 THE SEVENTY WEEKS PROPHESY OF DANIEL Introduction Angel Gabriel in about 538 BC gives the Prophecy of seventy weeks in this text. 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Conclusion 12 Bibliography 13 JUSTIFICATION BY FAITH â€Å"Justification by faith alone† (justificatioRead MoreExegetical Paper on James 2:18-263102 Words   |  13 Pages Darden Burleson, TX March 8, 2015 Contents Introduction 4 Context 5 Historical-Cultural Context 5 Literary Context 6 Analysis of Text 7 James 2:18-19: Objections to False Faith 7 James 2:20-24: Examples of Faith 9 Verses 2:25-26: Rahab 11 Conclusion 11 Appendix A: Block Diagram of James 2:18-26 Using the ESV Bible 13 Introduction Throughout the history of the Bible, few words have had more controversy than the words, faith, works, and justification. James’ uses a

Power and Dependency Free Essays

Section B: The Power-Dependency Relationship In order to understand power, one must understand that it comes from dependency. Power and dependence have a causal relationship in that power creates dependence and vice versa. In addition, power and dependence are positively correlated because the degree of power A has over B is equal to the degree of dependence A has on B (Molm, 1990). We will write a custom essay sample on Power and Dependency or any similar topic only for you Order Now Therefore, the more power A has over B, the more dependent B will be on A. â€Å"Dependence increases when the resource [one controls] is important, scarce, and non-substitutable (Robbins amp; Judge, 2013)†. To illustrate this point, consider the following: 1. Importance – If A places great value on a resource B controls, then A’s dependence on B increases. For example in the given scenario, Employee 1 places great value on receiving a large bonus that will be used to go on a much needed vacation. Since the bonus depends on the performance review rating given by the manager, Employee 1’s dependence on the manager increases. This can also be demonstrated in Employee 3’s case. The sales team places high importance on increasing sales. Employee 3 used referent power to convince the team to try the new idea and was selected to lead the team. The sales team is now dependent on Employee 3 to be their leader and generate increased sales. 2. Scarcity – If A has sole control over a resource that B considers valuable or important then B will be solely dependent on A. For instance, Employee 2 is the only CPA in the company and as a result is the only employee able to prepare financial statements. CPA’s are scarce in the company therefore the accounting manager’s dependence on Employee 2 increases. The manager is solely dependent on Employee 2 to complete this vital task for the company. Another example can be seen in Employee 1’s case. Employee 1’s manager has sole control over the performance review rating which means that he or she is solely dependent on the manager. 3. Non-Substitutability – The less alternatives there are for a resource which A controls and B requires, the more B will be dependent on A for that resource. The Accounting Manager over Employee 2 has Legitimate Power to approve the shortened workweek and that power cannot be substituted by any other employee in the company. As a result, Employee 2 is solely dependent on the manager to approve the schedule. How to cite Power and Dependency, Papers

Power and Manipulation free essay sample

He broke the medieval trance that Jane was in, â€Å"The man, the human being, broke the spell at once† she was expecting a Gytrash, a mystical creature that lies in wait of lonely travellers to lead them astray, a metaphor for Mr Rochester, he may not be a gytrash but he is a mystical man that attempts to lead Jane into a world of secrecy and manipulates her feelings for him. Charlotte Bronte describes Rochester for the first time as being â€Å"middle height and considerable breadth of chest†, he has a well built figure which makes him appear strong and authoritative. Rochester plays a game with Jane on their first meeting; he does not unveil who he is when Jane indicated that she has come from Thornfield Hall, instead he quizzes her about what she knows of him ands what her position is within the house, she openly tells him that she is the governess. He then spends two minutes analysing her while he is sat and Jane is stood before him. This is a trait of power, she allows him to scrutinise her and judge her without hesitation, two minutes is a long time to be dissected by a man she has never met before. Jane has no fear of Mr Rochester, therefore continues to try and help him, however she does express that â€Å"Had he been a handsome, heroic-looking young gentleman, I should have dared to stand thus questioning him against his will†. This shows that although he is asserting power over her, she is not threatened by him nor is he flustered by him. Up to this point in the book, we have learnt that Jane has had no interaction with men, the only men she has known have been her uncle Mr Reed and Mr Brocklehurst who is the head of Lowood and he showed injustice to Jane by humiliating her when she first arrived at the school. Her meeting with Mr Rochester is her first meeting with a man who, as far as she is aware, is not an authority figure in her life but she still feels as if she needs to obey him. This is shown when he requests her to fetch his horse, â€Å"I should have been afraid to touch a horse alone, but when told to do it, I was disposed to obey† Hi final statement to Jane seems like an order that he would give to a servant â€Å"now make haste with the letter to Hay, and return as fast as you can. He wants Jane back at Thornfield quickly so he can act out the rest of his game, which is soon realised by Jane when she returns to see the same dog, Pilot and to be told that the master, Mr Rochester has returned to Thornfield with a sprained ankle after a fall. When Mr Rochester requests that Jane and Adele join him in the dining room the next evening, he seems to have done so to try and humiliate Jane further. He has requested her company but ignores her presence when she enters, furthermo re he asserts his authority by adding â€Å"What the deuce is it to me whether Miss Eyre be there or not? At this moment I am not disposed to accost her. † This statement alone is enough to make anyone feel unwanted and unwelcomed, Jane however is quite â€Å"disembarrassed†, she has experienced a similar scenario in the past with Mr Brocklehurst. When Rochester does acknowledge Jane he asks her if she expects a present from him, which of course she does not, this may be an attempt to try and tongue tie Jane, although she knows very little of gift receiving she is aware that this social situation is not warranted for a gift and expressed this, â€Å"since I am a stranger, and have done nothing to entitle me to an acknowledgment†. Jane does not give Rochester the satisfaction of degrading her by accepting a gift of a compliment of her achievement with Adele. This reaction causes Rochester to continue his tea in silence. The game continues; Mr Rochester wants the upper hand back, he quizzes Jane on her situation and her past, she freely gives him the information he requires even though the information is personal and he plays on the misfortunes of Jane’s previous life. He also accuses her of bewitching his orse, he recognized that Jane was day dreaming of another world when they met. He is quick to respond to Mrs Fairfax’s appreciation of Jane’s presence, â€Å"Don’t trouble yourself to give her a character†, â€Å"eulogiums will not bias me; I shall judge for myself. She began by felling my horse. † Mr Rochester continues to manipulate the conversation to his advantage, he wants to know all about Jane and in a small conversation he learns she is an orphan with no other family, she was shunned by her Aunt Reed and since has lived a life of an nun. He also requests that she proves her accomplishments, when she states that she can a little piano he orders her to play, although he does recognize that he is ordering her about, but states that he cannot treat her differently from the other â€Å"inmates† of Thornhill. He continued to question her abilities when he views her sketches, presuming that she is not capable of such work on her own. He keeps her in conversation for some time but very quickly turns it round on her when he recognizes that Jane has allowed Adele to stay up later than usual, â€Å"what are you about, Miss Eyre, to let Adele sit up so long? Take her to bed. † The two above meetings show that Mr Rochester will use his position of the house to assert his power over Jane, she has clearly caught his attention but he will not show it as he is unsure what it is about her that seems appealing. He suggests at one point that he wants to speak to her on a more equal footing but he cannot be seen as treating her differently to other staff in his household. They both see each other as a mystical creature, Jane saw him originally as a Gytrash, whereas he believes Jane bewitched his horse. When Rochester asks Jane if she finds him handsome, she initially rejects his ego by simply answering â€Å"No, sir†, a response that Mr Rochester does not take lightly. Later in the conversation he repays the insult that she too quickly passed him â€Å"and though you are not pretty any more than I am handsome† It almost seems that he wants to control the conversation and the situation where Jane is involved but her conversational skills for her position are quisitive to Rochester. He starts to enjoy and request the company of Jane to pass the evening time. Within these conversations Jane tries not to be submissive to Rochester. She respects his authority but does not yield to it too quickly, she challenges him, this is supported by her thoughts â€Å"If he expects me to talk for the mere sake of talking and showing off, he will find he has addressed himself to the wrong person,†. This for a short time gives Jane a little of the control that they have been battling over since they first met, he goes on to try and apologise in his own way to Jane for being â€Å"superiority†. They go on to have a conversation regarding Mr Rochester being masterful over Jane, this seems awkward as not many household masters would address their governess in this way, she denies him he right to command based on his age and travels but on the experiences that he has drawn from his travels and what he has learnt that Jane could never. It is in this chapter that the relationship seems to adjust, he asks Jane to receive his orders and demands occasionally without being hurt or offended by his tone. Again this is unusual for the situation they are in, Mr Rochester now appears to be putting Jane on an equal footing with the exception of keeping up appearances when other â€Å"inmates† are present. In Chapter 15, Rochester opens up to Jane by explaining how he came about having Adele as his ward. He explains that Adele’s mother, Celine Varens was once his mistress, who he was extremely fond of. He was flattered by her interest in him, â€Å"ugly as he was†, in appreciation of this Rochester showed his affection by showing her in gifts. Celine betrayed him by loving his rival, an instant end to their relationship. He later learnt that Celine had a child, of which he was the alleged father, a claim he has never stood by. Nevertheless, when Celine abandoned her daughter, Rochester took the responsibility of Adele and brought her to England as his ward. There are many ways to dissect the reason to why Rochester decided to share this information with Jane, one theory perhaps is to manipulate her feelings for him. So far in the story he has been a strong and powerful character, yet with this information you see a softer side to Rochester. He may also realise that Jane and Adele have similarities between them and plays on the act that Jane will see him as a saviour to Adele, to whom she has come to care for, he has prevented Adele from living the same life Jane has. The secrecy in their growing relationship grows when Mr Rochester’s bed is set alight. Jane goes to his rescue by waking him before the flames engulf him. This is the first scene where Jane doesn’t really understand what is going on around her, she can see no logical reason to why someone would want to hurt Rochester, her only presumption is that Grace Poole is responsible, Grace is only person in Thornfield that Jane is weary of, she is unsure of her position within the house. Rochester confirms her suspicions, although to the reader it is apparent that the suspensions are unwarranted. Jane later finds it strange that Rochester does not address the matter with Grace Poole. Also in this chapter, you see the first real signs of affection from Rochester towards Jane, as a reader we have already learnt that Jane’s feelings for Rochester have developed. In the same scene, when Rochester returns, he is surprised when Jane tries to take her exit, he appears hurt that she wants to leave him at this time. The shake hands and they experience a moment where neither one lets go and tensions are rising. This is Rochester’s and Jane’s confirmation that their relationship could develop. Once again a game is introduced, Rochester leaves the next morning, leaving Jane feeling confused and seeking his attention once more. When he returns with Blanche Ingram, his sole intention is to see Jane’s reaction towards her, although this is not apparent to the reader at first. Blanche Ingram is everything that Jane is not, she is described as being â€Å"as brilliant as her jewels†, tall, elegant and worthy. With this move Rochester shatters Jane causing her to suppress her feelings for him. When Jane keeps to her station and does not address Rochester during an evening reception he wants an explanation to why, the whole situation is to manipulate Jane, she is close to tears, Rochester knows why but insists on bringing the subject up anyway. He goes on to request Jane to attend each evening reception. From the readers view, this is a man that is purposely torturing Jane. He wants full control and to achieve his control he firstly has to break Jane down so she an be grateful when he does show her attention. However on the flip side, Rochester very nearly slips up when saying goodnight to Jane, â€Å"Good-night my-† this seems sincere enough, however it may be another manipulation tool that he uses against Jane. Overall, the relationship between Rochester and Jane is in constant motion. From the offset they are playing with each other, Jane continuously defies Rochester by refusing to be submissive to him and challenges him in conversation which is what sparks his initial attraction to Jane. Rochester does manipulate Jane in many ways. He is much older than she is, he is well travelled and has more experience in life than Jane could dream of. He uses the fact that Jane is young, naive and lead a sheltered life to his advantage. Jane has never experienced any sort of relationship with a man before, although she has a strong character she is not accustomed to dealing with feelings of the heart. I cannot say that i agree or disagree with the opening statement. I do believe that manipulation, power and secrecy are the foundation of their relationship but from both parties. Jane continuously fights for the control and keeps her own secrets from Rochester, especially regarding her feelings for him. I also believe that Jane does do well to escape Rochester in the end, so she can grow as a person but I disagree that love was not involved. I believe Rochester did fall in love with Jane but due to his past experience with Celine, he had to confirm that Jane’s feelings were true and honorable.

High School Styles Essays (828 words) - Subcultures, Hairstyles

High School Styles High School Styles School is one of those activities that takes a good portion of one's life until your mid-twenties; but what we are going to focus on is high school students. Do you remember your first day of high school? The place was full of all types of prospective students. Each type has its own style of dress, grooming, speech patterns, and attitudes. Even though they are all students they differ to include bangers, kickers, preps, jocks, and nerds. Bangers or head bangers dress in darker colors, usually black. Their pants tend to be very baggy and sag while their shirts are very small and tight fitting. Their grooming habits differ widely in the fact that they always appear dirty, or look as if they just crawled out of the bed or some undesirable place. Some like the style of long, stringy hair and grossly overdone makeup, while others like colorful, spiked, greasy hair. A lot of them favor dyeing their hair; either yellow-corn blond or shoe polish black. The speech patterns used by this group consist of violence, darkness, and profanity. They usually express this by adding tattoos and piercing all over their bodies. Their attitude is very negative toward others outside of their group. Kickers or cowboys dress in tight Cowboy Cut Wrangler jeans usually the 13MWZ style, western or polo shirts, and cowboy boots (Ropers are the most popular), or Justin Chukkas. A fancy belt that has a lot of silver on it and a large, shiny buckle are almost required apparel. Their grooming habits are neat, the guys having short hair and being clean-shaven. The girls usually have long hair, frequently up in a ponytail adorned with an ornament. They talk in a rural style, preferring words like ain't, ya'll, yonder. They use a milder form of profanity that normally refers to animal excrement. Their attitude is cheerful, friendly, and somewhat tolerant. They are polite and respectful to all. Preps or preppies dress in a very fashionable ?Dillard's style?; every thing must be the latest fashion. All popular, name brand clothing is worn such as Old Navy, Tommy Hilfiger, Ralph Lauren, etc. Their grooming habits are somewhat similar to the kickers. However, they don't wear boots. They usually wear expensive tennis shoes. The guys are clean and neat and the girls groom themselves in a well made up way, but not overdone. The girls usually have their nails done weekly at the local nail salon. They paint their nails bright colors or matching to whatever outfit they have on for the moment. The speech patterns of the preps can be somewhat crude at times. They like to tell off-color jokes and stories. This group has a superior attitude and looks down on most of the other groups. They have a tendency to be arrogant and conceded. Nerds or geeks will someday rule the world. This group normally has higher IQ's. Their dress is a little out of style. They normally do not care a lot about name brands. Their grooming tends to be run of the mill, nothing spectacular or outrageous, just whatever is available and clean. The stories about most of them having pocket protectors is largely myth. Their language can be obscure and heavily encumbered with technical jargon. Their attitude and outlook conveys a deep trust of everything technical and advanced. Being often ostracized by their classmates they are often loners and have trouble adjusting to the other groups. Unfortunately, this group has produced many of those students who have made violent attacks upon their school and fellow students. Although jocks or athletes can seemingly be a member of other groups there are things that set them apart. In their dress they have a tendency for letter jackets, athletic jerseys, and gym shorts, and the most expensive tennis shoe that is made. They are a clean group of individuals from all the after practice showers. Their very short hair is stylish with them since many of the coaches demand it. However, the girl jocks tend to have long hair tied up in a knot, or braided to keep it out of their face while playing their sport. Their speech patterns tend to be consistent with kickers and preps

African Proverbs essays

African Proverbs essays African proverbs are thought of much more than artistic sayings. They symbolize real life situations in just a few words that consummate great meaning. In cultures without literature, proverbs provide an array of values and knowledge. Proverbs often, also provide entertainment because they may consist of rhyme or clever allusions. African leaders have turned to proverbs for their wisdom, and to acquire support and respect from their people. Proverbs are unforgettable not only because they abrupt, but because they take a complicated life situation and sum it up into a few comprehensive words. African proverbs convey an amorphous truth or experience, usually about frailty and the way that people intermingle with one another. When you think of one woman trying to lift a car; that is just absurd, but when others pitch in and help then it works better. That is an example of an African Proverb. It symbolizes how one person cant accomplish an abstruse task without it he help of others: If one finger tries to pick up something from the ground, it cannot. Ashanti (Ghana) In life we are faced with many disputes and sometimes may need help. As the proverb says you cant pick something up without the help of others. This instills manners, togetherness, and the fact that you are willing to take or get help from others. For some people this is a big step. This distinction examines the impact of family. People tend to take others or things for granted. What are you to do if one day you get into an accident and you legs get amputated? Without the help the doctor, there is no medical way that you will make it through that obstacle in your life. Finally, the day comes when you are about to graduate from high school, about to go into the working world and continue to further your education; you need not to forget where you come from. This is one example of a proverb that examines this: A river does not flow so far that it f...

Application of Financial Statement Assignment Example | Topics and Well Written Essays - 750 words

Application of Financial Statement - Assignment Example Thus, in everyday life, the Income statement can be quickly and easily drawn up to show whether a person is generating positive income or a loss. If the person is incurring a loss, the income statement shows why this is so by providing a breakup of the expenses incurred. The individual can then know which expense is larger than the others and which expense can be easily controlled (Fridson & à lvarez, 2002). For instance, certain expenses such as house rent, fuel, heating and lighting of the house maybe unavoidable, but certain expenses such as food items may be controllable. The purpose of this statement in everyday life is to ensure better control over expenses and how to economize on these expenses in order to generate sufficient income. The concept of â€Å"sufficient† income again varies from individual to individual so there is no such concept of a perfect income or desirable income. However, the idea is to prevent individuals from going into a loss by allowing them be tter control over their expenses and inducing them to save rather than spend. In a business setting, the income statement simply draws a comparison between revenues and expenses, showing which is higher. The usefulness of an income statement for business managers is not limited to the numbers per se. Ratios calculated by using these numbers provide more useful information for decision making. The income statement, to this end, provides a quick assessment of the firm’s overall risk from operations, profitability and flexibility of its operations. For instance, the Return on Investment is calculated partially by using the income statement and partially by the balance sheet. The Gross and Net Income figure provided by Income Statement is used in a lot of other ratios, such as Gross Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity etc. The Gross Profit Margin is simply found by dividing gross profit by sales, which indicates how much profit is earned per  dollar of sales, taking the cost of goods sold into account (Wild, 2006).  

Supporting childrens learning through the curriculum Essay

Supporting childrens learning through the curriculum - Essay Example at many years ago, leaders upholding the significance of education professed that its takes a universe to make a child and a community to educate them. Heaving context from this agenda, leaders of educational institutions weave collaborative partnership with governments, civil society, parents and of the community as multi-stakeholders in upholding the right of children for quality education. This is because much of a nation’s future rest on the children of today. Thus, by assuming accountability for academic excellence and effective integrated services for children, stakeholders must therefore capture a single comprehensive practice for children’s education and other related interventions that could motivate them to continually attend schools. Miller, Cable, and Goodliff (2009) posit that this millennium will be the most complex and challenging epoch of their profession amid interrelated changes within the social, political, technological, employment patterns, and the impacts of these to school children (p. 1). Due to this, governments are propelled to develop framework and programs to ascertain that needs, problems, and challenges are met adequately. Britain, for instance, established Foundation Stage for early education with integrated plans as schools remodel its system into an Excellence Centers; development of family-friendly workplaces; introduction of Early Years Development and Childcare Partnership; and development of Sure Mart for children beneath four years old (Miller et al., 2009, p. 2). Britain has also developed Qualifications and Curriculum Authority in England inclusive of vocational, occupational and higher level qualifications (Miller et al., 2009, p. 2; Qualifications and Curriculum Authority, 1999). A ccreditations were undertaken under this framework. These demand new roles, accountabilities and opportunities for practitioners taking care for early child education which is prominently tagged by professionals as the most gendered job

Emerging Issues of Tourism Industry in Netherlands

Emerging Issues of Tourism Industry in Netherlands Emerging Issues of Tourism Industry in Netherlands A. INTRODUCTION Tourism in Netherlands: Tourism is an integral part of Netherlands. Tourism has contributed a lot to the economy of Netherlands. North Holland and South Holland are the famous provinces in Netherlands for Tourism. NTBC which is the â€Å"Netherlands Bureau for tourism and conventions† has taken some initiative to increase the marketing and the promotional strategies to maximize the tourism. Despite the fact that Netherland provides good landscape the adventure tourism has not developed well in Netherland. It is hence a very important thing to clearly know about one’s own policies so Netherland has to focus more on their strengths and their important points to develop their position in the tourism industry. Cultural tourism is not there and it should be developed because cultural heritage is very important in Tourism which can lead to the tourism in Dutch industry but it can only be possible due to the help of the organization which handles the heritage. Other big issue of the tourism industry in Netherland is the use of marijuana which is the drug tourism. It has indeed brought loss in Netherland Tourism industry. Many coffee shop owners offered weed to the foreign tourist and they even fought and said that due to the ban on the weed offering they had a loss in their business (Cecilia, 2013). The Aims and Objective of this research Evaluate manages full event plan. Analyze complexities in event management. Making SWOT analysis in terms of environmental development. Analyze the service quality for event management. Analyze risk management for events. Implement SERVQUAL Model for quality of service in events. Critically Evaluation of Tourism Industry in Netherlands According to the World Economic Forums annual Traveling Tourist Competitiveness Report which was introduced in the Global Tourist Forum (GTF) in Amsterdam; Netherlands and a few additional nations ended up regarded as the best situation which intended for establishing the tourism and also traveling industries. Tourist often performs an important part in the economy of Netherlands and it performs exactly the same part within Europe. Although, it is arranged by the economic problem in Netherlands, due to the global economic recession. Tourists come to Netherlands to its natural beauty, nevertheless using the continuing strike in several areas of Netherlands; that leads to this progress of vacation in Netherlands nowadays (Remington, 2013). Our report has measured the different factors that make it beautiful to make that tourism more beautiful along with the tourism industry of Netherlands, according to Jennifer Blanke, director and Economist with the World Economic Forums Centre for Global Functionality along with Competition (Remington, 2013). The best ranks countries Switzerland, Italy, Belgium along with Austria indicate the importance associated with regulatory frameworks along with support organization, coordinated using world-class tourism along with carrying different facilities, as well as a concentrate on rising natural and human resources for growing a place that may be beautiful to make this tourism along with travel sector. Domestic tourism has been carried on struggle through 2013 while Dutch people continued to be remained concerning their particular financial short-run outlook. This specific negative mind-set intended that consumer would just werent really wanting to guide domestic tours as many recommen ded for you to guide reduced, less prices trips plus some made a decision to not to book any tour (Dwyer, Mellor, Mistilis Mules, 2000). This kind of research with the cross-country with the drivers regarding competition inside travel and leisure as well as traveling offers helpful relative fine detail to create organization decision and to fit way of measuring to be able to governing bodies having to improve his or her travel and leisure as well as traveling environments. The particular search rankings are entirely in connection with the Take a trip Tourist Competition Listing (TTCI) during which practically all around 139 places insured. While in 2013, accommodations in the Holland showed the primary actual signs of significant recovery (Remington, 2013). Through the first couple of quarters of 2013, accommodations nonetheless experienced bad expansion while both household in addition to inward bound tourists ended up tentatively to be able to e-book standard hotel rooms in addition to always been serious typically inside particular specials. In addition, the particular bad buyer sentiment between household vacatio ners recommended in which accommodations continuing to be able to struggle in the first 6 months of the year. Even so, in the second half 2013 there have been constructive signs while the volume of hotel bookings has increased, while it thought this was mainly because of better need between inward bound tourists rather than the domestic tourists (Dwyer, Mellor, Mistilis Mules, 2000). Critically Evaluation of Cultural Tourism in Netherlands When people are free from its routine work, study, Spectating and sleeping individual are to make choice about what an individual like to do in their free time. The tourism services are the only services which are being offering all over the world (Moore, Cushman, Simmons, 1995). Netherlands has been considering the most important tourism region across the world. With the reference of UNWTO in 2006 has stated that around 55 percent of tourists across the world has visited the Netherlands which makes the figures around 475 million. Which means Netherlands has the strongest arms over the urban tourism as because Netherlands has been considered the most beautiful and attractive destination for tourism. Currently, Netherlands has been the biggest tourism spot for tourist in summers. Therefore, coastal and mountains are the segmented and most vulnerable for the change in the environment as Mediterranean has been the most attractive and beautiful or popular region for tourism. According to the stats and it has been shows that the Netherlands has been the most popular spot for visitors and tourists which attracts around more than 120 million visitors each year which are the world’s largest international flow for tourists around the world. Which also resulted in big business growth, every year the economy has been inflate due to the hue growth in tourism industry which inject around 100 billion Euro’s in their economy with this tourism. Although a lot of research possess pointed out that one ethnicities are visible using firms, there are just couple of research completed about eco-tourism parts along with little has been completed to be able to evaluate exactly how these kinds of ethnicities possess affected the particular efficiency of such tourism industries (Schein, 1990). Conceptualizing organizational culture as the ideals along with methods used in a corporation along with contemplating tourist achievement since intangible efficiency we conducted the survey of tourist location staff situated in the tourist spot According to (Simmons, 1995) urban tourism has been one of the world largest industries which are growing significantly. An arrival of international tourism worldwide has been grown to 35%. According to one research Europe (Netherlands) has been the bigger funds generator outbound international tourism. According to one research conducted recently, according to researcher in richer countries working hours is steadily decreasing and amount of leisure timings increasing and this trend would remain continue and many people would looking forward to leisure activities. According to WTO report it has been stated that due to this activities there has been a great chance that impacted world economy in recent years and implications of tourism is been taking place (Moore, Cushman, Simmons, 1995). The purpose of Leisure and tourism industries is to provide their applicants a pleasant experience. Customer’s expectations are getting higher in what they want from leisure and tourism service provided companies (Moore, Cushman, Simmons, 1995). Making decision about how to build up leisure and tourism facilities which needs to consider not only effective and successful ways of completing needs and wants of an individual’s but also but impact of new development may have on the local and community and environment (John Tribe, 2011). Societal Tourism Travel and leisure has contributed an excellent total this financial and also interpersonal well-being of the country. Urban Travel/Tourism and leisure incorporates a specific relevance within Travel and leisure which reports a widely recognized and also thriving because contemporary days. Because urban centers are widening and also rapid urbanization has been going on with regard to recent many years, for that reason, its increased traveler actions. This specific is among the elements which bring about on the extension associated with elegant tourism in the world. By and large, Downtown Travel and leisure has been examined on the financial standpoint and also earnings in the Traveler marketplace has been this center point of those unfortunate. However, this researchers and also professionals in the field have commenced observing this on the other viewpoints also. Problem in Urban Cultural Tourism The challenge regarding areas as well as heritage has always been to offer a special, particular, as well as participatory tourist knowledge that may provide with it work as well as economic improvement regarding investment decision inside numerous endeavors. The challenge will be additionally difficult by the call to sustain the type with the group and its particular national sources, offer you a genuine knowledge, and respect the particular cultural as well as national standard of living with the host group even while guaranteeing the particular durability as well as authenticity with the tourist product. The actual supervision has been associated with the history which has been usually seen as a complex method which in turn had to match several storage and also professional demands. The actual advantages has been associated with travel concerns within just history learning resource management and has produced the procedure more stressful, which has a brand-new group, occasionally, inconsistent forces. Although historical sites and also residential areas search for and also pleasant visitors, in addition, they have to endure lots of the adverse impacts associated with travel task. This issue associated with Push provides a watch into the exercise and also difficulties associated with cultural tourism in Netherlands. Most of these difficulties reflect, now and again, what is taking place in the rest on the globe. Dutch resources for history learning managers and also residential areas nonetheless possess lots to find out about travel and also how the biggest industry on this planet may benefit the actual supervision method. Health and Safety Issue The particular customer need to be familiar with standard health and safety law which addresses the protection associated with buyers and also personnel in pleasurable and also tourist establishments. The particular customer will likely need to focus on precisely how employees and also site visitors are usually covered by means of all of the using Acts/Regulations (or while amended), Activity Centre’s (Young Persons’ Safety) Act, 1995 Children Act, 2004 Health and Safety at Work Act, 1974 Fire Precautions Act, 1971 Control of Substances Hazardous to Health (COSHH) Regulations, 2002. The actual choice for candidate to have an understanding of, and be able to implement familiarity with, safe practices in several doing the job circumstances, like, for example, any preparing food setting. The actual choice will have to recognize possible dangers and also how they may be was able securely within these kind of doing the job circumstances. Conclusion and Recommendation Conclusion As it has been mentioned in above review that tourism can affect country’s economy and with the help of this we can generate more funds which plays bigger role in the economy According to the survey which was conducted by WTO and according to it, following are the few stats which showing facts of different countries earnings. According to reports Europe is the most generator of funds from outbound international tourism, stats are as follows, America generated 22% of expenditure, followed by Asia Pacific 21%, and in the end Africa and Middle East 3%. How people choose leisure time activities according to what expectations and needs and wants does service providers companies taking that fact into their notice as satisfying customers is the essential part of making business in right path. How consumer select their required destination and, on the basis of what preferences. Every customer has its own preferences and service provider companies take good care of this by offering them good and nice packages which would fulfill its customer needs and wants. As it is mentioned earlier that services of leisure and tourism companies cannot go through without their customers. Successful companies offering services of leisure and tourism must assure that their customers are satisfied with their services offering. Service provider companies must need to satisfy their customers in order to increase their good will. Recommendation The irresistible human being want to travel, explore, along with gain completely new experiences will certainly underpin reliable worldwide expansion throughout travel along with vacation, despite completely new carbon along with aviation fees. Globalization will carry on and push business owners for you to giving up household lifestyle for travel, despite expansion connected with teleworking along with digital teams. Small business vacation will mature on a yearly basis in the future 20-30 years, power by means of expansion within growing market segments, though vacation inside the EU along with the US will fairly static. Dutch federation interior as well as worldwide traveling by plane will likely mature easily. Parts of Europe will symbolize over 47% on the worldwide economic climate within Acquiring Electric power Parity by means of 2015. Reference Arcodia, C., Reid, S. (2005, January). Event management associations and the provision of services. InJournal of Convention Event Tourism(Vol. 6, No. 4, pp. 5-25). Taylor Francis Group. Eckerstein, A. (2003). Evaluation of Event Marketing.rapport nr.: Masters Thesis, (2002). Kose, H., Argan, M. T., Argan, M. (2011). Special event management and event marketing: A case study of TKBL all-star 2011 in Turkey.Journal of Management and Marketing Research,8, 1-9 O’Neil, M. A., Getz, D., Carlsen, J. (1999). Evaluation of service quality at events: The 1998 Coca-cola Master Surfin g Event at Margaret River, Western Autralia.Managing Service Quality,9(3), 155-166.

Persepolis Essay

Persepolis was a very insightful movie about the lives of Iranian people at a very important time in the country’s history. Two topics that stuck out to me the most were the effects of the war on the everyday lives of the citizens of Iran and secondly the not-so-patriarchal lifestyle of people at the household level. Once the revolution to bring down the Shah began, which was followed by the Iran-Iraq war, the lives of Iranians were never the same again. Before these events, Iran appeared to be what we can easily call ‘a modern society’. Women were treated equally, men and women openly socialized together without any restrictions and westernization was apparent with the dressing styles of women, parties and the children indulging in pop culture. All of this drastically changed after the elections and once the war began. Under the new repressive government, religious extremists in power imposed several laws that undermined the freedom of all citizens of Iran. Everybody was told how to dress whereby women were required to veil in public, parties and consumption of alcohol became illegal, children were taught in school that the new government was very good, young boys were influenced into joining the army and fighting in the war. In addition to all these social impacts there were economic downturns as well. The stores are shown to have empty shelves, the country’s infrastructure destroyed, healthcare deteriorated, the excessive restrictions on almost everything pushed for the need for black-markets and illegal operations. Even with all the restrictions from the people in power and the policing of everybody, there were still a large number of people who were very modern, even men. One example would be Marjane’s father telling her and Reza to be more careful about meeting in public. Another example would be when Marjane’s uncle Anoush is released from prison and visits them, everybody ate dinner at the same table, both men and women. One of the topics that relate to our class readings is war and bereavement. The war that lasted so long did not occur without expensing lives of millions of innocent people. During the war period, countless lives were lost and most of these were men. Men fought in wars and died and the women were left to deal with the loss. When a missile lands in Marjane’s neighborhood, the fear of losing her family takes over her and she is still a little girl at the time. The same incident cost the lives of her friends in the neighborhood. Of all the characters in the movie, to me, Marjane’s grandmother was the most compelling character. She was a wise old woman who was inspirational, understanding and very realistic. She was a symbol of independence and a great role model for Marjane. Most importantly, she practiced what she preached. She placed a great emphasis on protecting the innocent as this was an issue close to her since her husband and family members had been victims. When Marjane tells her that in order to save herself from the police, she lied and got an innocent man in trouble, Grandmother reacts in a way that I didn’t expect. She believed in being true to your own self and certainly did not tolerate any unfaithfulness, even from her beloved Marjane. The character that had the most impact on Marjane would have to be her uncle Anoush. He came into Marjane’s life when she was still very young and definitely made an enormous impression on her. As if his life story wasn’t enough, uncle Anoush’s death left an even bigger impact on Marjane’s life. She wouldn’t tolerate people talking about war and death lightly after his death. Several times in her life when she was feeling confused, the words of her uncle Anoush helped her get through.

Bdo Benchmarking Assignment Essay

When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. 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