Audit

Explain the impact of key court cases on the public accounting profession. 4. Describe auditor liability, discuss auditor responsibilities, identify possible auditor defences, and discuss possible remedies and sanctions available under both common law and statutory law. 5. Identify professional requirements that help assure audit quality and minimise auditor exposure to liability suits. 6. Describe defensive actions that audit firms can take to limit the effects of litigation on audit firms and individual auditors. 7.Apply the decision analysis and ethical decision-making frameworks to issues that could result in litigation. Teaching Suggestions Even though most audits are properly performed, a significant ppercentage of the gross revenue of public accounting firms is spent on professional liability insurance and litigation costs. Litigation costs and settlements caused Andersen, once the world’s largest public accounting firm, to declare bankruptcy. In today’s litigiou s environment, it is extremely important that auditors use due professional care to minimise such costs.Even when due professional care is exercised, the government, iinvestors, and clients may still sue auditors. This chapter discusses the legal environment and concepts related to audits, and approaches to minimising exposure to liability. It also looks at several key court cases and their impact on the profession. The challenge when teaching this material is to impart to sstudents a genuine understanding of the legal environment in which auditors operate without overwhelming them with material to memorise that they are unlikely to remember.This challenge is heightened by the need to stress the importance of ‘liability avoidance’ without leaving the impression that it is the major focus of the audit process. Begin by reviewing pertinent legal terminology. Then discuss the litigious climate for auditors and how that climate has changed over the past few decades. Reasons for the increase in litigation, often settled out of court include greed on the part of unscrupulous financial report users and preparers, ignorance and neglect on the part of auditors, and a volatile business climate characterised by numerous business failures.Public distrust adds to the problem. Stress the impact of litigation on the profession: (1) considerable resources expended to litigate, (2) some distrust and loss of credibility in the public accounting profession which is heightened by negative media coverage, (3) proliferation of new auditing standards, and (4) pressure from stock exchanges which has resulted in the establishment of audit committees and ‘comfort letters’ to underwriters. It is helpful to go over the concept of due care found in tort law.Ask sstudents how they view their liability if, as new employees, they are asked to complete a task that they do not feel qualified to do. Explain the imprecision of the ‘reasonable man’ concept a nd the problems that arise when ‘ordinary citizens’ sit on juries involving technical matters with which they are unfamiliar. The text outline can be followed when discussing the specific legal concepts that affect the auditing profession including the auditors’ liability to clients and third parties.

Media Research Example Essay

Start with a short intro You can start with the title or genre as your basic point. Dicussing why, where,when or how. Remember to always do background checking on the genres to get the codes and conventions to make yours suit the conventions, not to confuse your target audience. Dont forget to do some research on your target audience too. This is essential. Other research you can do, for example on scripts or previous posters similar to yours is a mustdo and a real big help! My example: Research for my thriller film Forbidden Pieces For the title of my film, I researched different films that had similar film ideas to mine and tried to think of a title that would represent my idea but not give it away as soon as someone read it. I looked at different musical words with other adjectives and came up with these ideas and after asking those from my target audience they agreed that Forbidden Pieces would be the best title. >Swinging Life. > Forbidden Pieces > Crescendoing complications > Paper Cut This is because some of the scenes I believe a younger audience wouldn’t understand, yet there are parts that I believe students can relate to better than adults – that is also why I have based my film in a school with a student around education – something that influences students every day, or that they can relate to everyday. I then asked them using my questionnaire and series of questions; one being what they would like to see in a psychological thriller, nearly all of them said suspense or death and blood, one that makes you really think. So with their list of most popular everyday uses I have added a few to my film, including laptops, phones and school equipment as well as music. Usually in a psychological thriller, the target audience is those who are above the age of 18 and this is because of some of the characters may have psychological illnesses that younger viewers would find disturbing. However, for my film Forgotten Pieces, I have lowered my target audience to 15 because there is not going to be so much bloody scenes. My character does in the end go insane after loosing everything, and commits suicide – not that you see her commit suicide just her feet hanging, meaning it is suitable for slightly younger teens. Past research has shown that women are more attracted to psychological thrillers, because they enjoy the mystery and story behind events that take place in thriller films. My script research has come from many different things, the first from looking at thriller scripts online. I found that the website: http://www.simplyscripts.com/genre/thriller-scripts.html was really helpful, as it gave me lots of different thriller scripts to look up. I used the scripts from 13 Ghosts, and Sixth Sense to help me, and I realised when and where I had to make things bold, or stand out more by putting them into caps. I never realised how hard writing a script could be, how much you actually have to include. I also looked at what my target audience would like to see in a thriller film, and used that in my script. As well as making the dialogue modern but still sounding posh or proper English at some parts as the school is for the elite. http://www.youtube.com/watch?v=5jaI1XOB-bsTo start off with, I had to think of what type of genre I wanted my film to be, whether it was just a horror ( which I was informed is a very popular choice) or if I wanted it to be a thriller. I decided to look up what was needed in terms of codes and conventions for a thriller, but when I looked I found that there were so many different types of thriller: my one, I decided would be a psychological one, one that plays with the mind and makes you  shake with suspense. So I then looked up what I would need for a psychological thriller and found these; Codes and Conventions of a Thriller movie  I also looked then, at similar style films. Either with an instrument as the main focus ( the piano) or with psychological issues, and found.

A Look at Vengeance as Illustrated in Edgar Allan Poe’s Story, The Cask of Amontillado

A Look at Vengeance as Illustrated in Edgar Allan Poe’s Story, The Cask of Amontillado â€Å"The Cask of Amontillado† by Edgar Allan Poe is the twisted story of Montresors revenge against Fortunato, a â€Å"friend† who insulted his family name. After luring Fortunato into his family’s catacombs with the promise of enjoying a drink of Amontillado, Montresor chains him to wall and leaves him there to die. Different aspects of Poe’s life, including his psychological tendencies and Freemasonry, influenced him to incorporate social status into â€Å"The Cask of Amontillado†. It is evident that both characteristics of Poe’s personality and values are reflected in this short story. Poe resented his social status, was full of pride, and took criticism harshly. Like Poe, Montresor also did not take jokes and criticism lightly. Fortunato’s continuous remarks about the Montresors is what ultimately lead Montresor to kill him. Fortunato made remarks about the Montresors because of their recent fall in wealth. Poe resented his more successful coworkers who had more money than him, and he made this known; he â€Å"quickly became upset by jokes made at his expense† (Giammarco). Montresor resents Fortunato’s wealth and happiness because he has fallen in social status. Montresor wants what he used to have and what Fortunato recently gained. Montresor and Fortunato both have a high sense of pride and reputation. Thus, Montresor’s fall in social status severely affects him and makes him envious of Fortunato. This envy and jealousy, caused by the differing social positions of Montresor and Fortunato, is what ultimately drives Montresor to kill Fortunato (Poe). Poe’s own personality characteristic of resenting his social status can be seen here in Montresor’s character. As the story unfolds, the audience learns that Montresor has fallen in social class, and that Fortunato is now wealthier and therefore more powerful than he. After Fortunato has a coughing fit, Montresor says â€Å"You are rich, respected, admired, beloved; you are happy, as I once was. You are a man to be missed† (Poe 327). This shows that Montresor was once wealthy and happy, like Fortunato currently is, but his fall in social status has caused him unhappiness. One of the influences on Poe plays a role Montresor still has his pride despite the fact that he has fallen in social status. He is still confident that he can trick Fortunato with the promise of Amontillado and play upon his weaknesses. This weakness, stemming from his high social status, leads to his ultimate demise. Fortunato is left to die in the catacombs, and Montresor has to live with the guilt of killing him for his reputation (Poe). Poe’s strong sense of pride is seen here in Montresor’s character. Three aspects of Poe’s character, including resenting his social status, taking criticism harshly, and having a strong sense of pride, all made their way into Montresor’s character in this short story. These characteristics of Montresor demonstrate the social status element that Poe incorporated in â€Å"The Cask of Amontillado†. Not only was Poe’s influenced by his own personal experience, he was also influenced by the heavy Freemason presence of his time period. The audience sees another aspect of social status embedded in Poe’s short story, and this is the reference to the Freemasons. In Poe’s â€Å"The Cask of Amontillado† a conversation between Montresor and Fortunato occurs over the Freemasons. ‘â€Å"You do not comprehend?† he said. â€Å"Not I,† I replied. â€Å"Then you are not of the brotherhood.† â€Å"How?† â€Å"You are not of the masons.† â€Å"Yes, yes,† I said; â€Å"yes, yes.† â€Å"You? Impossible! A mason?† (Poe 328). Fortunato, once again, insults Montresor by telling him that it is impossible that he is a Freemason. The issue of social status is evident again here, as the audience sees how Fortunato regards himself as a higher social status. This dialogue between Montresor and Fortunato held cultural significance for Poe because of the large presence of Freemasons during this time period. The dialogue that contains the reference to the Freemasons is a â€Å"contemporary Masonic political conflict† (Davis-Undiano). According to Davis-Undiano, contemporary analysis of the Freemasons in this short story is often incorrect; their cultural impact and significance vastly varied at the time the short story was written compared to present day. At the time this short story was written, there were two different kinds of Freemasons, and an ongoing conflict was occurring between them (Davis-Undiano). Since the Freemasons were an exclusive club, the idea of social status is seen further here. Fortunato considers himself of higher social status than Montresor, so when he references the Freemasons, he is insulting Montresor yet again, accusing him of being a â€Å"lesser† Freemason. The time period in which Poe wrote this story was the period in which the rift was deepening between the â€Å"elite† and â€Å"working class† Freemasons. Poe could have been demonstrating this rift in â€Å"The Cask of Amontillado† with the reference to the Freemasons between Montresor and Fortunato. The reader can see the similarities between Poe’s personality characteristics and morals in the characters in the story. These characteristics Montresor, including resenting his social status, taking criticism harshly, and having a strong sense of pride, all demonstrate Poe’s psychological tendencies in relation to social class. The Freemasons are also an integral part of the story, as they also influenced Poe and further show social status. Fortunato’s incredulous remarks about Montresor being a Freemason demonstrate their differing social statuses and the importance of the Freemasons to the story. Social status is a significant theme in Poe’s â€Å"The Cask of Amontillado† and many of his other great works.

Gatsby Illustrates the 7 deadly sins Essay Example | Topics and Well Written Essays - 1750 words

Gatsby Illustrates the 7 deadly sins - Essay Example Old fears about the war were wearing off, and a materialistic new modernism was emerging, where money and social success were the key components of the so-called â€Å"American Dream†. The book’s narrator, Nick Carraway, who is perhaps the most virtuous of all the characters in the book, reveals his fascination with money at the start of the book when he thinks to himself: â€Å"I bought a dozen volumes on banking and credit and investment securities, and they stood on my shelf in red and gold like new money from the mint, promising to unfold shining secrets† (Fitzgerald, 1990, p. 10) At this point money is presented as something shining and good, full of promise for those who work to obtain it. The character Gatsby is presented also at first as a person to be admired, somewhat mysterious, but nevertheless an example that country boy Nick is keen to follow. In fact, however, Gatsby and his world lead Nick into contact with all seven of the deadly sins, and this p aper traces the journey down that slippery slope in the narrative of the novel. The seven deadly sins in the Christian tradition are named as pride, envy, wrath, sloth, avarice, gluttony and lust. In The Great Gatsby there is evidence of a great deal of pride in the way that Nick and his friends behave on a daily basis. In the character of Tom Buchanan the reader can see what this does to a person’s character: Tom is larger than life, very loud and overbearing, and lacking in any true kindness or concern for others. He is utterly selfish, and treats his wife Daisy with arrogance and insensitivity. Nick is not as bad as this but his whole circle of friends clearly move around the upper levels of New York Society, thinking themselves far superior to ordinary people. Gatsby himself is so proud of his wealth and position that he hides the fact that he was born of a poor family in North Dakota, and even changes his name from â€Å"Gatz† to â€Å"Gatsby.† They all dri ve expensive cars, and wear fashionable clothing to all the social events that they attend. Appearance is everything, and this is what attracts Nick at first to the glamorous Jay Gatsby. Nick is himself a wealthy man, and he thinks he has better taste than Gatsby, who is a very showy person, even to the point of being rather vulgar in terms of the way he dresses and the way his house is decorated. Nick envies Gatsby, however, because Gatsby possesses a certain allure and social cachet that Nick cannot hope to share. This persona that Gatsby presents is, however, entirely false. It comes from the young James Gatz’s envy of the rich and beautiful elites that he imagined himself destined to belong to: â€Å"The truth was that Jay Gatsby of West Egg, Long Island, sprang from his Platonic conception of himself. He was a son of God†¦Ã¢â‚¬  (Fitzgerald, 1990, p. 63). This inflated opinion of himself leads Gatsby to envy those who have been born into wealth. So it is that Nick envies Gatsby, and at the same time Gatsby envies Nick and his friends. Instead of being content with what and who they are, each wants what the other has. Wrath is an old fashioned word for anger, and it is seen in the novel particularly in the character of Tom Buchanan. When Gatsby puts on his Oxford airs and graces, Tom is angry and mocks Gatsby: â€Å"Oxford, New Mexico†

Land Law Essay Example | Topics and Well Written Essays - 1250 words

Land Law - Essay Example Lenders are required to send a reminder notice or letter of demand if payments are defaulted1. If the payment default is not corrected as expected in the demand letter, the lender should send a default notice, making it clear how he will remedy the default to allow the borrower a maximum period of 30 days as per the date of the note to do so. When a mortgager of residential property fails to repay his mortgage, he will find it difficult, though not impossible to prevent the mortgage from recovering the property and selling it. Mortgage in English law is resulted from two different influences. Its form and origin belong to the common law; the constraints by which it is made to act as security only, belong to the courts equity. The English law states that, if the mortgagor did not pay on the contractual date, he at one time can forfeit the mortgagee and can be sued in contract to for money repayment. Accordingly, the legal right to redeem is very limited. The mortgagee’s right t o possess the residential property is exactly what is expected. By virtue of how legal mortgages are created, the lender is considered as having an estate in the residential land, thus he is given an immediate right to possession instantly the ink dries on the mortgage. Notably, the mortgagee may posses the property at any moment even when the mortgage is not in default, basing only to the provision contrary in statute or in the mortgage itself. In the usual course of events, this right will not be exercised by the mortgagee and will be content to permit the mortgagor to continue possessing the property so long as the terms of mortgage are adhered to and payments are done as agreed. Indeed, the mortgagee could have promised in the contract not to seek possession except if the mortgagor breaches any other obligation or defaults repaying. If this happens, possession may be granted in virtue of the mortgagee’s right, not in virtue of a solution to be requested from the court2. I n this context therefore, mortgaged property can only be taken and sold basing on the procedure of mortgage creation, the rights of the lender, and the rights of the mortgagor. How a mortgage is created Before property is taken and sold, the mortgagee and the mortgagor should both consider the way this mortgage was created. The first step is to involve a mortgage advisor to offer an agreement in principle or approval. This illustrates what the provider will likely be willing to lend, basing on specific terms and conditions. Such a step can be helpful when a mortgagor has chosen his mortgage and the property is to be offered. A mortgagor should never be tempted to overstate his income since he can end up with a mortgage he can not afford to repay. To legalize a mortgage, a licensed conveyance or a conveyance solicitor must be included in this creation so that he can draw up contract, make local searches, and carry out other legal paperwork. Some lenders may refer a mortgage to a spec ified solicitor but a personal recommendation may be a choice. After this, it is important that the property is valuated3. The lender will often have the prosperity valued to ensure that it is worth the agreed upon price. If it’s not, then it will affect the amount to be lent. It is therefore advisable for a mortgagor to get his own survey done as well or to upgrade the valuation of the lender’s survey into a more detailed one. After mortgage offer, the mortgagor’s solicitor can set a date for contract exchange with the seller’s solicitor. A percentage of the buying price is paid by the mortgagor at this time, as a non-refundable deposit and entrust to paying the rest upon the agreed completion time, that is, when he owns the property. A mortgage can be created over a

Improving English Language Fluency Essay Example | Topics and Well Written Essays - 1250 words

Improving English Language Fluency - Essay Example Let us discuss some of the most effective strategies that can be used by the teachers to enhance students’ fluency. Classroom Activities Some of the most effective ways, which can be used to improve fluency of the whole group, include telling students how to make correct use of verbs and improving students’ vocabulary and pronunciation. Eight weeks are enough for the teachers to make their students proficient in the use of verbs and vocabulary. Using this two-month strategy, teachers first educate students how to use different tenses, verbs, and phrases in writing and speaking. After that, teachers improve vocabulary and pronunciation of the students. In the end, teachers assess students’ learning by taking tests. 1. Use of Verbs, Collocations, and idioms The duration of first part of the strategy is one month. The first two weeks are reserved for improving use of verbs, phrases, discourse markers, and tenses whereas third week is reserved for educating students how to make use of idioms and phrases in sentences. Last week is spared for evaluation in which teachers give writing exercises to the students to check their level of understanding. Teachers also check speaking fluency by giving oral and written exercises to the students. This part of the strategy is a very productive step towards improving students’ knowledge regarding use of verbs and collocations. It makes students learn how to make correct use of words. Teachers can use this strategy to improve the word study and speaking fluency of the whole classroom. Although foreign people can read and write English correctly but when it comes to speaking, things become difficult for such speakers because they cannot integrate correct forms of verbs in their sentences. Word identification, understanding, and integration are the three major steps in improving language fluency. A student should be able to identify the words, understand their meanings, and use those words to develop sen tences. The purpose of making students aware of correct use of verbs and tenses is to help them generate correct sentences quickly. 2. Improving Students’ Vocabulary and Pronunciation Once the teachers make students perfect in the use of correct verbs and tenses, they start improving students’ vocabulary and pronunciation. Improving students’ vocabulary and pronunciation is the second part of the strategy, which also comprises of one month. In the first one and a half weeks, teachers ask students to read English newspapers and consult dictionary for improving their vocabulary. In the second one and a half weeks, teachers shift their focus towards improving pronunciation of the students. To accomplish his tasks, teachers encourage their students to watch English news channels, movies, and talk shows to know correct pronunciations of the words. In the last week of the strategy, teachers take comprehensive tests of the students to assess students’ vocabulary and pronunciation. The tests include tasks, such as, making students speak different words and asking them to write some sentences on different topics. Many of the foreign English speakers are not familiar with the words used in English language. They cannot communicate properly what comes in their minds because

Recollection of the Routine of Food Essay Example | Topics and Well Written Essays - 750 words

Recollection of the Routine of Food - Essay Example In my household, food was never a focal part of the family structure that involved a collaborative dining session much like those often illustrated from typical 1950’s-variety family structures. Therefore, the quality and dimensions, especially those delivered psychologically, were never strongly reinforced through the process of cooking together and ultimately consuming together. The food selections in my household during my youth were rather generic, consisting of basic varieties of beef, chicken, and common household snacks. Because of this, eating often became a routine activity simply to satisfy hunger. Consumption was more of a ritualistic situation rather than the satisfaction of a psychological need that some people experience in the process of dining and preparing together as a family unit. It is because of this limited symbolism associated with food that I have developed my current dietary habits and this directly impacts how I have, in the past, viewed food as a lifestyle and cultural significance. However, this course has changed my view on eating, especially when considering the different cultural symbolism that food represents for many in and out of the United States. I have recently begun to realize that I have missed out on many of the important sociological dimensions that food and consumption can provide, along with the camaraderie that is often developed by discussing the importance of food. Rituals are often symbolic activities that reveal cultural values associated with a specific community of people and often produce social predictability as well as the creation of individual social identity (Leeds-Hurwitz, 61). I find myself disappointed, especially after learning about the different elements of food as having much cultural consequence, that I had not previously considered the social value that food can bring to enhancing lifestyle. Being part of the middle class social structure, the quality of high-dollar foods has usually been limited to visualization, through television cooking shows and other gourmet chef programs. Because of this, depth in terms of taste and experimentation has never been given much personal thought. Much, I believe now, is missing from daily lifestyle by not exploring the different dimensions of food. This can be attributed, with a minor sense of blame, to the family structure and their limited emotional diversity associated with consumption and food variety. Gender and race as associated with a non-diverse worldview on food are not generally applicable to my own values associated with food since it has only been recently that I have begun to reassess the quality and cultural togetherness that food consumption and discussion can bring in a social or family setting. Some companies trying to sell their food products attempt to get consumers interesting in powdered sauces and cake mixtures by introducing a degree of nostalgia into advertising. Slogans such as just like mom used to make are often used to gain more interest and bring forth a psychological response from buyers (Bugge, 22). Though these advertising efforts have never had any meaning for me in previous years, I now recognize that many people are attracted to the process of enjoying home cooking in a friendly and unified family atmosphere. I find a certain sense of remorse after considering the value of the home-cooked quality meal that people seem to prefer and wish that it had been a broader part of my childhood. Because of this new type of thinking associated with food, I find myself wanting to explore an entirely new dimension in relation to food, socialization with consumption, and also the preparation process. I have always measured my personal identity based on goal-attainment and

Eric Foner A short history of reconstruction Essay

Eric Foner A short history of reconstruction - Essay Example Presidential Reconstruction is a short period of presidency from 1863 to 1866 of both Abraham Lincoln and Andrew Johnson. In an attempt to unify the nation, political activity of the presidents was strongly opposed by the Radical Republicans. Even though Johnson was in favor of anti-slavery politics, he vetoed the punitive legislation against southern planters. Officially he was against slavery and, at the same time, in reality was in favor of rich plantation owners of the South. And, already in 1866 the Radical Republicans gained power and begun Congressional Reconstruction. Having analyzed politics in Washington, D.C., it should be noted that emancipation proclamation as well as anti-slavery laws were not an easy decisions to take, because it was people’s wealth, country’s economy, political power and many others important issues which were put at stake. Furthermore, emancipation did not go smoothly and painlessly. The rich plantation owners were neither ready, nor willing to let their free workforce go. And war, which began, was â€Å"the midwife of revolution† (Foner 2). As the author has noted, the proclamation was just official document in support of the revolutionary movement which had begun much earlier. Despite all the difficulties and controversies, slavery finally ended while Confederacy was defeated. The meaning of the word ‘freedom’ began to gain its new shade for Americans regaining its true position in society purified by Civil War events. Only by the end of 1870s the Reconstruction did provide freed slaves with some rights under the law which had been signed much earlier. Yet, the years of Reconstruction can be considered as a new starting point of new and right democracy, which has been destined to fight its way through until present days. Not only was Reconstruction one of the most

Personal Statement Example | Topics and Well Written Essays - 1000 words - 15

Personal Statement Example This prompted me to transfer to the United States. Moving to the United States was an easy choice because it is one of the most developed countries in the world. In addition, the country has one of the highest rated education systems in the world, with excellent teaching and learning facilities. The United States also has one of the best business environments in the world, with infrastructure and credit facilities available to support all types of business. In addition, the University of California and the California State University are one of the most prestigious colleges in the world. In terms of schooling and future job prospects, I am sure that coming to the United States is the best decision I have made in my life. I have met many people here, and most of them have influenced me in a very positive way. I have always been interested in business. In fact, it is more than an interest; it is a passion. I hope to establish my own company in the United States and live the American dream. I am ready to put in the hours to make this dream possible. My passion for business is evident in the fact that I started managing my first business when I was only fourteen years old. My family owns a business and I was determined to contribute towards its success. I also wanted to self-actualize myself by translating my passion into hard work and tangible results. Therefore, I helped my father run the business and gained invaluable experience in this regard. I was very excited to manage this business because it was located just across my school, giving it a lot of attention and customers. My fellow students always came to the store and admired the work I did. However, when I went to school in the United States I left the store in my father’s management. During my time working at the store, my f ather informed me that revenues increased by 10% because of my ability to influence my colleagues in school to buy more products from the store. The

Report Essay Example | Topics and Well Written Essays - 500 words - 14

Report - Essay Example Electronic Retail Company, Strategy is the direction and scope of the firm over the long term preferably over five years which achieves advantage in changing environment through its configuration of resources and competencies with the aim of full filing stakeholder expectations (Kaplan & Norton, 2001, pg.7). This explains why the past 5 years of ERB Ltd as been put under critical discussion and analysis (Crosetto,2005,pg.38). The Strategic position of ERB Ltd. considers the influence on strategy on the external environment, the organisation’s goals, culture and strategic capability, which will include the resources and competences of the organisation (Abrams, 2003, pg.121). This is significant towards its continued competitive strategies in this dynamic business society influenced by globalization. The ERB Ltd. strategic position is concerned with the impact on strategy of the macro environment, internal resources and competences, expectations and influence of stakeholders (Abrams, 2003, pg.258). The Macro environment factors and competencies of ERB Ltd. are studied using Pestle, Swot, Porter’s 5 Forces, Strategic Capabilities Analysis and Stakeholder mapping. Our company follows cost leadership strategy. The reason of our choice is that we achieve to be supplied with products from manufacturers at lower cost. In addition, we do our best to offer the products to customers at the lowest possible price (Schermerhorn, 2010, pg.223). Since we are focussed on selling quality products and offering outstanding customer service to our clients, marginal cost pricing technique is paramount in respect to our continued profit margin. As accost leadership strategy believer, the company observes the pricing behaviour of other firms and set prices slightly below the market average thereby attracting more customers and realizing greater sales (Hill & Jones, 2010, pg.157). ERB Ltd reconciles the idea of affordability of their products with their relatively cheaper

Sociology culture Essay Example for Free

Sociology culture Essay Question 1. What do chimpanzee and orangutan cultures have in common with human culture? Give examples of specific behaviors. Answer 1. These cultures are common because both have tool use, complex grooming and courtship. For example, young chimpanzees are taught how to crack nuts and when they run into technical problems the mother is always there to help them. This is quite like how humans would react. The parents teach the young how to complete and overcome certain task. Another example is the â€Å"leaf clipping† behavior. Just like how one set of humans might use one thing for a certain task, whereas another set might use the same thing for a completely different task is basically the same as how different sets of chimpanzees use the whole â€Å"leaf clipping† behavior. Question 2. Find the article on orca culture by Lisa Stiffler cited above. How do findings about orcas differ from those about chimpanzees? Answer 2. The findings about orcas differ from those of chimpanzees in many different ways. Even though they both have a complex culture, orcas communicate in a different ways, they move in groups led by females, they have different ways of pleasing themselves such as rubbing their bodies along rocks and they eat different things. Some orcas eat simple things like salmon others eat things like seals, sea lions and even sharks. One major difference is that instead of the mother Orca forcing/teaching the child how to obtain it’s own food like the chimpanzee learning how to crack nuts; the mother orca instead hunts the food, holds it in her mouth and allow her calves to chew on it. To top it all of orcas are also used for greeting ceremonies in some countries whereas Chimpanzees aren’t. Question 1. How does the culture of the Trobiand Islander affect their way of creating a calendar? Answer 1. Due to the fact that agriculture is the main focus of people’s lives within the Trobian Islanders, their calendar is based on the lunar cycles. Instead of having a fixed number of months, the number of months in a year for them could either be 12 or 13. This happens because they use the internal clock of a marine worm and basically decide how many months would be in a year based on this worm’s timing. If the worm does not show when they expect it to show, they would repeat the month hereby determining whether they’ll be 12 months or 13 months in the year. Question 2. What is another example of a calendar system that is not the same as that used by the majority of people in the United States? With what culture is it associated? Answer 2. Another example of a calendar system is the Mayan calendar. This calendar contains three different calendars; the Long Count, the Tzolkin and the Haab. These calendars in the Mayan system vary in the number of days as well as the number of months. It was used by most pre Columbian Central America cultures including the Maya around 2000 BC to the 16th century. However, the calendar got developed further by the Maya civilization and up to this day it is still in use by some of the Mayan communities.

Christian Perspective on Counseling Essay Example for Free

Christian Perspective on Counseling Essay This is a personal theory paper which focuses on the Christian perspective; it involves the integration of faith and scripture into the personal counseling process. It discusses personality structures, individual differences and the motivations that guide and push the human person. Included is a contextual definition of health and the factors that cause illness. They are understood by using psychological techniques in concurrence with Biblical truths. Employing a theological worldview for counseling helps a therapist’s awareness of the innermost complexities of a client and enables them to be an effective guide towards the path of hope and healing. Introduction Counseling is centrally and critically a relationship between people who care (Crabb, 1977). It is essential that a psychotherapist develop a genuine desire for the well-being of a client. This is an ideal arrangement for which a Christian counselor can flourish, because â€Å"Every Christian is called to a ministry of encouraging and helping others (Crabb, 1977)†. Although an atmosphere of caring and encouragement is not limited to Christians it is ideal to integrate psychology and Christian spirituality to most effectively aid clients. Personality Personality structure and components There are many theories involving the structure of the human personality. One is the theory presented by Dr. Ron E. Hawkins (2006a). In this theory, Dr. Hawkins likens each individual to many concentric circles. Every circle is affected by the other circles but every one has its own distinctive characteristics. This structure can best elucidate the complexities that exist inside an individual. The boundaries between circles can help determine the source of each dilemma and each circle provides a different approach to problem-solving. The first circle is the innermost circle of a person and encapsulates the very essence of being human. It is in this most personal circle that the Holy Spirit inhabits within each believer, as supported by the biblical quote â€Å"The kingdom of God is within you† (Luke 17:21). Also included in this circle are the options of free-will and the concept of original sin. The original sin is common to all human beings as maintained by Paul when he writes his letter to the Romans and utters, â€Å"for all have sinned and fall short of the glory of God† (Romans 3:23). It must be noted that outside of issues involving deliverance, there is not much that can be dealt with in this circle by human intervention. Instead, if a problem really reverberates from this circle it must be surrendered in strong faith to the hands of God. The next circle encloses the soul, feeling, and cognitive aspects of the human being. For most clients looking for counseling, this is the circle that receives the most focus. It is in this circle that emotional and psychological troubles not originating from biological sources resonate. The next circle in this theory of personality makeup is the biological circle. This circle consists of the biological processes and focuses on the wellness of the physical human body. Problems in this circle include chemical imbalance which is the failure to normalize the chemicals in the brain, resulting in problems like obsession, anxiety, panic attacks, paranoia, and insomnia. Problems in this circle are more likely to have physical sources, like physical trauma or abuse. The next circle is another prevailing source of problems dealt with in counseling. The temporal circle, it is the beginning of external focused aspects. In this circle, external environmental structures like society and culture have a significant influence on the individual. Societal values and cultural expectations will always have an impact on personality development. Society, friends, family, and church are examples of the temporal systems that must be dealt with when counseling people. Learning who the client is responsible to and what he is responsible for is essential to developing personal responsibility (Cloud Townsend, 1992). Additionally, the influences of the client’s family system are dealt with in this circle. The Bible supports this, â€Å"fathers, do not exasperate your children; instead bring them up in the training and instruction of the Lord† (Ephesians 6:4). Many problems can be rooted from the effects of family and environment The final circle of the human personality structure is the circle of the supernatural. This includes the archetypal epic struggle between good and evil, demons and angels. Despite this concept it is important to keep in mind that â€Å"our struggle is not against flesh and blood, but against the rulers, against the authorities, against the powers of this dark world and against the spiritual forces of evil in the heavenly realms† (Ephesians 6:12). The Bible states that demonic power is a real and it would be imprudent to disregard its potential. Spiritual forces have a great impact on personality development and it cannot be excluded from the growth process Motivation There are five basic propositions about motivation: [1] human beings are all motivated to seek our needs, [2] motivational energy is channeled through the mind and results in specific behavior, [3] motivated behavior is always directed towards a goal, [4] when a goal is perceived to be impossible a state of disequilibrium exists, and finally, [5] all behavior is motivated and all behavior makes sense (Crabb, 1986). Motivation is a drive toward security and significance, with these thoughts in mind, Dr. Crabb details that the definitive goal of counseling is to â€Å"free people to better worship and serve God by helping them become more like the Lord† (1977). Individual differences In counseling, the level of maturity of each client must be assessed. Individuals are in the process of ‘moving over’ and ‘moving up’, clients differ in as to where they are in the process of dealing with presenting problems in a manner consistent with scripture and developing a Christ-like character (Crabb, 1977). Perhaps the most important reason that accounts for individual differences is that God provided free will to His creation. This free will makes each person unique and not merely a puppet with predetermined actions. Alteration of procedure used in counseling is necessary when dealing with different types of people. Some clients should be approached in a feeling level while others should be led spiritually. Cognitive based personalities are best dealt with on the thinking level and those suffering from physical disabilities are helped first with their tangible needs (Hawkins, 2006). Health A contextual explanation of health All counselors should want their clients to become healthy. According to McMinn (1996), the three factors that determine health are: accurate awareness of self, accurate awareness of needs and involvement in healthy relationships. Basing self-worth on the word of God is an effective strategy; to be able to create a self-image based on the unconditional love of Christ is a helpful direction for people who are injured in the different psychological aspects of their lives. McGee (1992) states, â€Å"changing our beliefs from false beliefs to the truths of God’s Word will assist us in experiencing more appropriate emotions and thereby will change the way we respond†. Helping clients to become more Christ-like in seeking self-worth and happiness is the goal of Christian counseling. A contextual explanation of illness The sources of illness are biological, cognitive, emotional and spiritual. Biological are often the easiest to identify they have physical signs that can be studied. Biological illnesses include physical sickness, chemical imbalances, and traumatic abuse. Typically, biological problems can be treated with medications or removal of the source of problem. For instance, physical trauma caused by an abusive husband involves treatment wherein the first step is to remove the victim from the abusive relationship. The cognitive aspect is the area of focus for most counseling therapies. Many problems that counselors must contend with relate to cognitive disorders, including depression, anxiety, guilt, and fear. The illnesses with a cognitive source are of critical concern as they are often more difficult to treat than biological illnesses. Emotional causes must also be considered. Sandra Wilson’s (2001) mantra of Hurt People Hurt People explains how emotional damage begets more emotional damage. Out of wounded emotions, people repeat the same torture to those they are closest to. Finally, illnesses can also be of a spiritual character. In order to be successful and productive counselors â€Å"we have to learn to distinguish between organic or psychological mental illness and a spiritual battle for the mind,† (Anderson, 2000). Spiritual illnesses stem from sin, a lack of faith, and destructive influences. Anderson (2000) advises, â€Å"Don’t think Satan is no longer interested in manipulating your mind in order to accomplish his purposes. Satan’s perpetual aim is to infiltrate your thoughts with his thoughts and to promote his lie in the face of God’s truth. He knows that if he can control you thoughts, he can control your life† Therapeutic Involvement Techniques, methods The Bible provides excellent guidance in various aspects of life; it is an excellent source for every Christian counselor. Accordingly, â€Å"all Scripture is God-breathed and is useful for teaching, rebuking, correcting and training in righteousness† (2 Timothy 3:16-17). In a helping relationship, techniques are used to help the client reach the point of change. One approach that Christian counselors should not be without is prayer. Craigie and Tan (as cited in McMinn, 1996) write, â€Å"Indeed, praying with clients that they may be liberated from resistant misbeliefs, that they may be empowered to do the truth, and that they may come into a deeper relationship with the truth can sometimes be a most powerful experience†. The use of scripture in therapy sessions is useful in integrating God’s Truths to a client’s mindset. The use of the technique miracle question is helpful; this is a method of questioning which begins by helping the client imagine a situation wherein, overnight, a miracle happens that solves all their familial problems. The client has to define what differences they would observe to prove that a miracle had taken place. This is vital in making the client realize how vastly improved their relationships will be when the problems are resolved and defines the goal they aim to achieve. The method of Scaling questions is another tool used to rate the client’s current state, with zero/one being the most ideal and ten being the worst, this facilitates the therapist in identifying factors that prevents them from moving up the scale and recognizes what pushes them down. This is helpful in shifting the client’s focus from problems to solutions. The goal of therapy is promoting a high level of self-worth; the therapist must introduce genuineness into the environment by omitting shame from the process. This can be supplemented with compliments and positive encouragement by vocalizing admirable traits; it is a helpful exercise that generates an atmosphere of goodwill more conducive to problem solving. Hawkins (2006b) identifies the first in counseling step as own having an understanding of the real problem. Then, he goes on to reality testing. From there, a plan of action is formulated and the client is occupied with taking tenure to this plan of action and accepting accountability for its conclusion. Lastly, the counselor helps in building support and responsibility into the process of transformation concerning the client. A good cognitive counseling approach is to focus on the inner-voice and truth. The inner-voice is often constructed as a direct result of the temporal and supernatural circles in which an individual develops. In destructive or less-than-ideal relationships, the individual can develop spiteful and untruthful concepts about themselves which are constantly conveyed by the inner-voice. An understanding of truthful reality, often combating the untrue inner-voice, is critical for change. As Dr. Backus and Dr. Chapian explain, â€Å"locating and identifying pain-causing fabrications plus learning the factual reality-based truth† is therapeutic and critical for healing (2000). Expectations in success Counselors can measure success of counseling by evaluating the client’s progress in the accurate awareness of self or needs and by determining if they are participating in healing relationships (McMinn, 1996). McMinn’s affirms that, â€Å"A more careful look suggests that spiritual and psychological health require a confident sense of self, an awareness of human need, and limitations, and confiding interpersonal relationships with God and others† (1996). Real success in psychotherapy is measured by advancement not perfection. Worldview Dimensions Every individual possesses a worldview whether or not they recognize it. For example, the temporal system an individual develops in will have significant impacts on the individual’s worldview. Someone who was raised in a war torn environment with rampant violence and lawlessness will have a different set of moral code than a person is raised in a secure and peaceable community. These worldviews affect the progress in counseling; worldviews differ from person to person and may include science, perception or the Bible. It is imperative for the Christian counselor to have a broad perception of what his/her worldview consists of. The Biblical worldview filters pertinent information through the sieve of God’s Word. Since all issues are not addressed in Scripture, to sift means to see if the issue lines up with God’s Word (Collins, 2001). Uniting psychology, spirituality, and theology encompasses all the components of human behavior necessary to assess functioning (McMinn, 1996). Conclusion The integration of spirituality and theological scriptures to counseling provides a panoramic view of how psychotherapy can progress. The Bible must be used as a reference in choosing ideologies, techniques or processes to integrate in a personal theory. The use of solutions-based therapy, also referred to as solution focused therapy or brief therapy, is a type of talking therapy that is based upon social constructionist philosophy. It includes miracle and scaling questions. It focuses on what clients want to achieve through therapy. The approach focuses on the present and hopes for future, because as Dr. Worthington explains, â€Å"hope provides the motivation to work† (1999). Cognitive therapy can be used most effectively in Christian counseling because the cognitive approach is imperative in changing the client’s self-awareness by challenging negative thoughts and untruths. Cognitive therapy helps unchain the client from unrealistic expectations by perceiving and revising the pointless difficulties they place on themselves. Understanding the components of human personality through the theory of concentric circles is important in developing a complete strategy for helping individuals change. Recognition of an integrated model that considers the scripture of Christian teachings is a potent tool in wrestling against the dysfunction residing in a client’s life. Resources Anderson, N. (2000). The bondage breaker. Eugene, OR: Harvest House Publishers. Backus, William and Chapian, Marie. (2000). Telling yourself the truth. Bloomington, MN: Bethany House Publishers Cloud, H. Townsend, J. (1992). Boundaries: When to say yes when to say no to take control of your life. Grand Rapids, MI: Zondervan. Collins, G. (2001). The Biblical basis of Christian counseling for people helpers. Colorado Springs, CO: NavPress Publishing Group. Crabb, Larry. (1977). Effective biblical counseling: A model for helping caring Christians become capable counselors. Grand Rapids, MI: Zondervan. Hawkins, Ron E. (Speaker). (2006). Model for guiding the counseling process. Lynchburg, VA: Liberty University. Hawkins, R. E. (Producer). (2006b). Grid for tracking process [Motion picture]. (Available from Liberty university, 1971 University Boulevard, Lynchburg, VA 24502) Worthington, Everett L. (1999). Hope-focussed marriage counseling. Downer’s Grove, IL: InterVarsity Press Greece. McGee, R. (1992). Search for significance: Build your self worth on the forgiveness and unconditional love of Jesus Christ. Nashville, TN: LifeWay Press. McMinn, M. (1996). Psychology, theology and spirituality in Christian counseling. Wheaton, IL: Tyndale House Publishers, Inc. Wilson, S. (2001). Hurt people hurt people: Hope and healing for yourself and your relationships. Grand Rapids, MI: Discovery House Publishers.

Bargaining Power Of Suppliers

Bargaining Power Of Suppliers This report serves a number of major purposes. First of all, it seeks to understand the development of Information Systems IS/ Information Technology IT theory. Secondly, it narrows the scope to enterprise value chain to evaluate the current practice in this area. Finally, it seeks to evaluate and analyze the future of the companies studied in relation to IS/ IT. 1.2 Definition of Key Concepts The terms e-business and e-commerce are often used interchangeably but they do not mean the same thing. E-commerce means using IT to buy and sell goods and services. E-business is a broader term, covering not just goods and services exchanges, but also all forms of business conducted using electronic transmission of data and information. E-business began when customers and suppliers recognized the advantages of exchanging documents such as purchase orders and invoices electronically, rather than through the postal service. This electronic data interchange EDI could speed ordering and fulfillment dramatically. The advent of the internet allowed businesses, organizations, and individuals to publish World Wide Web pages and communicate to broader audiences. At first, web pages were mirrors of paper documents. But as they increased in sophistication, users recognized that there were things that they could do with Web pages that were not possible with paper media. As internet usage and Web development evolved, managers learned to take advantage of the internets unique nature in many ways. For example, retailers realized changing the price of an item required a few key strokes on the internet versus reprinting promotional materials and price lists in an offline environment. The transparency of the internet, or the ability for mass instantaneous sharing of information also created an almost perfectly efficient marketplace for goods and services. The next stage in the evolution of e-business was to distribute its use throughout an organization. This came in the form of intranets. Businesses created these internal internets to allow employees to communicate with one another and exchange information. Once enterprises mastered internal communication through their intranets, they turned outwards. The link to customers occurred early on. The rest of the supply chain linkage took place in the next stage of the evolution as businesses began expanding on their connection to suppliers, customers and distributors. These included adding supply chain management and customer relationship management functionality. Portals allowed customers and suppliers to link more closely with an enterprise. The current state of e-business is really c-business where the c stands for collaborative. In c-business, the boundaries among enterprises become blurred. Businesses up and down the supply chain work together to achieve objectives that maximize profitability for all of them. 1.3 Overview of the Report Section 1: Introduction Objective of the report Definition of key concepts Overview of the report Section 2: Review of Literature 2.1 Literature review 2.2 General theory 2.3 Research area 2.4 Rationale 2.5 Importance of research area 2.6 Example of e-business application Section 3: Case Analysis 3.1 Case Study 1 3.2 Case Study 2 3.3 Case Study 3 Section 4: Evaluation of the Cases 4.1 Comparison 4.2 Recommendation Section 5 Executive Summary SECTION 2: REVIEW OF LITERATURE 2.1 Literature Review IT/ IS has been used by companies for over forty years. Initially, their usage was primitive by todays standards, but over time, improvements in computer technology have rendered IS/ IT to be an integral part of the business. Yet, the study of IS/ IT in relation to management is a somewhat recent discipline. Initial research on IT/ IS tended to be more descriptive than empirical since the basic models that are currently used were not yet formulated. These research papers also tended to be overly optimistic about the future of IT/ IS in terms of the benefits they bring to business enterprises. Later on, research in the area took on a more balanced tone as the limitations of IS/ IT were also highlighted. It has also during this time than various strategic management models were incorporated into the framework for IS/ IT. 2.2 General Theory Now let us examine three theories that relate to e-business. 2.2.1 Porters Five Forces According to Michael Porter (1990), an industry is influenced by five major forces and he developed this idea into a comprehensive model. Termed the Five Forces Model, it has greatly influenced strategic management thinking for the past two decades. These five forces are the bargaining power of buyers, the bargaining power of suppliers, the new entrants, the threat of substitutes, and rivalry. Bargaining Power of Buyers The bargaining power of buyers refers to the influence consumers have on an industry. Generally, if consumers have very high bargaining power, there are many suppliers competing for a very limited number of buyers (Porter, 1990). As a result, it is the buyer who will dictate the price of goods and services. Buyers have greater power when there are few of them and they command a significant market share, or when they purchase a sizeable proportion of the goods produced in an industry (David, 2009). Also, buyers are powerful when they can threaten to buy products from rival firms. This is called backward integration (Griffin, 2001). On the other hand, buyers are weak if manufacturers threaten forward integration in which the manufacturers take over the distribution and retailing channels (Eitman et al, 2007). Buyers are also in a weak position if there is great difficulty in switching to alternative products and switching costs are high. Bargaining Power of Suppliers The second force is the bargaining power of suppliers (Porter, 1990). All companies that manufacture goods need to obtain raw materials from external parties or suppliers. Hence, it is imperative that companies establish good relationships with their suppliers so as to get favourable prices and a steady supply of raw material. Yet, the supplier-manufacturer relationship is rarely one of equals (Griffin, 2001). Normally, one party has the upper hand. Suppliers have greater bargaining power if there are few of them so they can dictate terms to the customers who are at their mercy (David, 2009). Threat of New Entrants The third force is the threat of new entrants (Porter, 1990). New entrants to a market can seriously affect the market share of existing members and this is a constant source of anxiety for companies. In an ideal free market system, a company can enter and exit a market with the greatest ease and that profits will be nominal. However, in the real world, there are numerous barriers to entry, some of which are the result of economics, while others are the outcome of government intervention (Rugman and Hodgetts, 1995). Threat of Substitutes The fourth is the threat of substitutes, which refers to products in other industries (Porter, 1990). If the costs of the products in a particular industry are too high, customers might switch to products in other industries. Price is not the only variable but changes in technology have the potential to make users flock to rivals (David, 2009). Rivalry Among Firms The final force in Porters framework is rivalry among firms (Porter, 1990). Rivalry is very high when there are a large number of firms in a saturated market, high fixed costs, high storage costs and low switching costs (Barney, 2007). According to Porter, an enterprise can adopt one of four strategies to deal with the five forces in its industry. They are cost leadership, differentiation, cost focus and focused differentiation. IT can assist a firm in achieving these strategies. For example, to attain low cost, the company can adopt production engineering systems whereas to achieve differentiation, it can use computer aided design. 2.2.2 Value Chain The value chain is defined as a sequence of activities that should contribute more to the ultimate value of the product than to its costs. Products produced by an organization rely on different activities of the organization and use different resources along the value chain depending on their specifications. Essentially, all products flow through the value chain, which begins with research, development and engineering and then moves through manufacturing and continues on to customers. The companys value chain is used to identify opportunities that give competitive advantage. Basically, there are two broad categories of a firms activities. They are primary activities, consisting of the creation, marketing and delivery of products and support activities which provide support for primary activities. IT is used to transform the way value activities are conducted and to improve linkages throughout the value chain to give the company greater flexibility. According to Porter and Miller 1985, IT plays a strategic role in an industry that has high information intensity in the product and value chain itself. 2.2.3 Scott Mortons Model Morton improvises and refines Porters model. Morton asserts that the five forces that influence an organizations objectives are its structure, management processes, individuals and roles, technology and strategy. These in turn contribute to five levels of IT-induced reconfiguration. At the lower degree of business transformation, they are termed evolutionary levels. At the lowest level, there is localized exploitation in which the main objectives are domestic effectiveness and efficiency. At level two, there is internal integration between different applications and systems. Cooperation and coordination enhance efficiency and effectiveness here. At a higher degree of business transformation, they are termed revolutionary levels. Level three involves business process redesign which consists of a rigorous change in the company value chain. Level four concerns business network redesign for the reconfiguration of the tasks and scopes of the enterprise network involved in the creation and delivery of products and services. The final and highest level is business scope redefinition in which there is a migration of functions across the companys borders that ultimately change the very nature of the business. 2.3 Research Area This paper focuses on the enterprise value chain of three very different companies. They are Tupperware, Toyota and Facebook. 2.4 Rationale The rationale for the selection of these three companies is to explain how e-business is applied to different industries. Tupperware is a well known manufacturer of high quality plastic containers, Toyota is the worlds largest car maker and Facebook is the biggest online social network site on earth. They are all very different businesses, yet they share one thing in common the usage of e-business in their value chain. The degree of success each business experiences through e-business vis-Ã  -vis their value chain will be discussed in the analysis section. 2.5 Importance of Research Area E-business has become an integral part of the modern corporation and is a means of achieving competitive advantage. Besides that, it also creates opportunities for many third party services. For these reasons, it is vital to critically examine what exactly e-business can do for an enterprise. To demonstrate, the following SWOT analysis is done: 2.5.1 Strengths Around the clock business operation Convenient, fast and effective Global outreach Lower operation cost Lower initial investment 2.5.2 Weaknesses No direct interaction between buyer and seller Low customer penetration 2.5.3 Opportunities The number of people using the internet is increasing daily Over time, people will grow accustomed to doing transactions online 2.5.4 Threats Considerable risks such as privacy issues, security concerns, transaction processing and business policy issues. 2.6 Examples of e-business Applications There are many examples of e-business applications, the most common being EDI which is the computer-to-computer exchange of business documents. Another example is in collaborative commerce. For example, airlines have partnered to create Orbitz, an online travel service that searches the partner airline database for flights. The site also allows users to purchase hotel rooms, rent cars and other services. SECTION 3: CASE ANALYSIS 3.1 Case Study 1: Tupperware Tupperware is a multi-billion dollar United States based manufacturer of plastic food storage containers that has a presence in over 100 countries worldwide. Recently, the company altered its distribution model to a multilevel compensation structure. This inevitably increased the volume of paperwork faced by multilevel sales consultants who found less time to do actual sales. In addition, the order entry system was insufficient to cope with peak sales demands. To overcome these problems, the company implemented MyTupperware which is a web-based order management system. The first problem was solved because the task of entering orders was shifted from distributors to sales consultants. The second problem was solved because the integrated and streamlined communications between the relevant parties and provided better support in the promotion and sales of products. 3.2 Case Study 2: Toyota From its humble beginnings in Japan, Toyota Motors emerged as the worlds largest and most profitable car maker in April 2007. It accomplished this major feat through unparalleled excellence in its production process, and indeed throughout its entire value chain. Central to this success was the Toyota Production System TPS. Initially, Toyota faced the same problems as other automobile makers including slow product design time, uneven quality of production, wastage and obsolescence. These factors hampered the companys ability to achieve competitive advantage. Consequently, Toyota critically examined its strengths weaknesses, though not in the way Western companies do. Toyota adopted the Japanese approach of kaizen, which is a philosophy of continuous improvement by eliminating wastage. By harnessing the power of IS/ IT in its e-business, the company created the TPS as a means to achieve competitive advantage. Consequently, the company achieved tremendous success and its manufacturing process was deemed the gold standard in quality manufacturing at low cost. Unfortunately, this was not to last. In the last two years, Toyota suffered its worst catastrophe in years. Cars produced by its U.S. plant suffered from faulty brakes and there were defects in cars produced by other plants. Consequently, the company made a massive recall, which seriously eroded the reputation of the company. Perhaps the company overextended itself or was lulled into a false sense of complacency. Regardless, the much vaunted TPS has come under scrutiny as people question how a system that was deemed close to perfection could cause such egregious errors. It remains to be seen how Toyota will remedy the situation. 3.3 Case Study 3: Facebook By now, the story of Facebooks founding is well known, thanks to a number of books and the Hollywood movie The Social Network. A Harvard student named Mark Zuckerberg founded the site in 2004 as an online social network for Harvard students before establishing it as a company. Though there are other online social network sites, the secret to Facebooks success lies not just in the features it provides, but the clear user interface which makes it appealing and easy to use. From its humble origins, Facebook has now over 500 million users and has been valued at US50 billion. While the company is phenomenally successful, it is constantly plagued by issues concerning its privacy. Since Facebooks business model is such that it does not charge users for the services it provides, its source of revenue comes from advertising and data mining. This has led to repeated concerns about the violation of users privacy by selling their personal information to advertising companies who publicly share such private information. In addition, there are concerns that users private information is accessible to the public with very dangerous consequences like identity theft. One major error that Facebook made was its Beacon advertising service which informed users when their friends made purchases and were involved in other activities outside of Facebook. Users did not agree to share this information and this caused a public backlash and the company had to rescind the service. Similarly, when Facebook launched its news feed feature, users baulked at the infringement of privacy. They did not want Facebook to post updates whenever they updated their profile, added friends or changed their settings. However, Zuckerberg addressed this problem much better by making a public apology and explaining the merits of this system. While some users were still resistant, the explanation won over many and today, the news feed is one of Facebooks most popular services and is emulated by other online social network sites. A third problem Facebook has is the handling of users personal information when they want to delete their profiles. Unlike other network sites, Facebook made it almost impossible for users to delete their accounts and copies of their personal information were stored indefinitely. This caused a backlash and Facebook has since made it much easier for users to delete their accounts. SECTION 4: EVALUATION OF CASES Case Security Ease of using site Transparency Effectiveness of e-business Case 1 High Average Low Highly effective Case 2 High Average Moderate Highly effective Case 3 Moderate Easy High Highly effective 4.1 Comparison Overall, it appears that of the three, Facebook has been the most successful in applying e-business since its entire business model is based on it. The other two are examples of traditional firms that employ e-business to improve their value chain. Tupperware uses the least extensive form of e-business as it is confined to its sales and after sales services rather than the manufacturing process. Toyota uses e-business extensively throughout its value chain as can be seen in the TPS. However, recent developments indicate that its e-business application may not be as successful as was previously thought. Hence, Facebook is the most successful of the three in harnessing e-business to gain competitive advantage though it must be reminded here that the company still struggles with some security issues. 4.2 Recommendation It is recommended that Tupperware uses e-business more extensively throughout its value chain to include the planning and design and manufacturing process. Toyota should reevaluate its TPS to identify weaknesses in the current system and improve them. Facebook on the other hand should use e-business to gather more feedback from its customers about its services, particularly privacy issues and take them seriously.

sin city Essay -- essays research papers

Sin City   Ã‚  Ã‚  Ã‚  Ã‚  A beautiful woman stands on the balcony of a skyscraper looking out at the forest of massive buildings. A man exits the party and approaches her from behind. He lets her hear his footsteps. They have a small conversation, he offers her a cigarette, then shoots her. This is just the beginning.   Ã‚  Ã‚  Ã‚  Ã‚  Sin City is comprised of four stories. The film begins and ends with the story of a hit man (Josh Hartnett). But Hartnett plays only a small role in the film. The main three tales are outlandishly awesome.   Ã‚  Ã‚  Ã‚  Ã‚  After Hartnett’s piece, the movie goes into the story of a policeman (Bruce Willis) who saves a little girl from a child molester, only to have it ruin the rest of his life. He is shot many times and left for dead. Willis’ story is cut off, leaving you hungry to know how it ends.   Ã‚  Ã‚  Ã‚  Ã‚  Then the most savage character I have ever seen in a movie is introduced. His name is simply Marv (Mickey Rourke). He is a massive, muscle-bound, huge-chinned mad man. A beautiful blond bombshell seduces him, and it is the greatest night of his life. He wakes up with her dead body next to him. Then Marv makes it his life mission to find, torture, maim, and kill everyone that had to do anything with it.   Ã‚  Ã‚  Ã‚  Ã‚  After Marv’s story concludes, you are introduced to Dwight (Clive Owen), another murderous mad man. Dwight is a murderer with a new face and is tryi...

Sperm Selection After Mating :: Biology

A Bit of Background Information What is pre- and post-copulatory sexual selection? From the word copulatory, meaning to engage in sexual intercourse, pre-copulatory sexual selection refers to the female's choice in selecting a mate before sexual intercourse takes place. Post-copulatory sexual selection occurs within the female's reproductive track, and it describes the biological selection (whether due to sperm or the female's biology) that results in the fertilization her eggs. Why are guppies good subjects for research in this topic? The most significant reason for using guppies in sexual selection research is because they casually participate in polyandry. This means that in nature a female guppy will mate (willingly or unwillingly) with numerous males at a time, allowing for experiments to be conducted to see which male's sperm fertilizes the most eggs. Why use artificial insemination? Before the use of artificial insemination, the results of such experiments were obscure and varied greatly. There was no way of controlling the males' ejaculate sizes or thier specific sexual contact with the female guppies. By using artificial insemination techniques, these two variables can be controlled: equal quantities of sperm from each male guppy can be isolated, and no sexual contact need ever take place. The increased control over these variables makes it possible to attain reliable results that are directly related to postcopulatory processes. Introduction Sexual selection is a common facet of evolutionary biology that plays a key role in the mating choices of a variety of different species. Competition between the male’s sperm as well as the choice of mate by the female factor into a successful copulation.This experiment examines the precopulatory and postcopulatory behavior of Poecilia reticulata , the guppy. Artificial insemination was used to separate the factors of sexual selection before and after sexual intercourse. â€Å"Attractive† males in the guppy population—deemed attractive based on the female guppy’s affinity for them—were those with high levels of carotenoid coloration (orange, yellow, and red). Relative statures were also compared. The purpose of this experiment is to demonstrate, through artificial insemination, the role of postcopulatory sexual selection in a population of guppies. If guppy females are partial to specific traits, the propagation of those traits will be e vident. The Methods That Were Used Prior to insemination, the behavior of the guppies involved was analyzed and one adult, non-virgin female and two sexually immature fish were put in observation tanks.

Writing Cannot be Altered by Technology :: Teaching Writing Education Essays

Writing Cannot be Altered by Technology The term â€Å"cyberculture† is derived from the word â€Å"cyberspace†. William Gibson’s science novel â€Å" Neuromancer† predicted a world that man and machine merge to become a cyborg (Tribble and Trubek: 521). This prediction became reality during the end of study of the 1990s when cyberculture began to flourish. This culture exists within several cultures here on earth. Some may ask, what is cyberculture? Cyberculture studies cover the examination of the subject and the forming communities within the realms of those networked spaces that are being created through technological devices and amplifications (Silver). In this essay I will examine how technological advancements affect our fundamental habits of writing and reading. Our â€Å"traditional† writing was not traditional in ancient times. The birth of writing itself was a new technology. This is similar to the birth of the computers years ago. The writing process is taught in grade school. It begins with brainstorming, writing a rough draft, proofreading and completing a final draft. This process is often obsolete with modern writing. Traditionally a writer uses a writing utensil and paper to create their writings. Modern technology allows us to type as we write. This occurs when a writer begins to type their thoughts as they think. I personally design a paper structure similar to the traditional format to assist in my paper creation prior to typing; however, some people sit at the computer and type as the think. Some may argue eliminating the traditional process damages the fundamentals of writing. However, I feel we brainstorm in a different way with modern writing. As the person types, he/she deletes and rearranges senten ces to make the paper complete. The writer is able to use spell check or proof read from a printed copy. The fundamentals are not tarnished because the purpose of traditional process applies to the modern process as well. I feel we should learn the traditional format of writing in addition to using the advancements of technology. "Internet is another invention in a line of modern technologies that undermine traditional notions of civil society that require unity and shun multiplicity while giving impressions that they in fact re-create such a society" We should not rely solely on technology because we must know how to function if the technology fails.

Cold Sassy

Death is spread all throughout Cold Sassy Tree, a novel that begins with the passing of Mattie Lou and ends with the passing of Rocker Blakeley. While the book focuses on mainly on religion and the restrictions of the town Cold Sassy, the Grim Reaper seems to be floating around every corner. Cold Sassy Tree by Olive Ann Burns. Is a book that revolves around death, and the main character Will Tweedy seems to know lust how to handle himself from the very start. Will Tweedy Is fourteen years old when his grandmother, Mattie Lou Toy Blakeley, dies three weeks before the novel begins.There Is no real explanation as to why she died, since the author did not specify her sickness, so It was most likely due to natural causes. This might have made It somewhat easier on Mattie Loll's family and the rest of Cold Sassy, who were very close to her, but It does not keep them all from grieving and mourning to Kingdom Come. They linger on her death and restrict themselves from doing anything they fin d pleasurable. This Is understandable as well as common in their time, seeing that they could be judged for coming out of mourning too quickly.However, young Will sees that there is something wrong with tying upset for such a long period of time: â€Å"l just didn't think I could stand anymore mourning. For three whole weeks†¦ They hadn't let me play baseball or go fishing or anything. † (Burns 14). This shows that Will is somewhat ahead of others when it comes to dealing with the demise of close friends and relatives, though he deals with it in a very different way from others. Will Is puzzled by the conformity that is offered from Cold Sassy.He does not see why it is wrong for his grandfather, Mr.. Blakeley, to love both his dead wife and his new wife, Miss Love. He knows that it is strange for his grandfather to be marrying a unsung milliner shortly after Mattie Lou dies, yet sees the positive side and recognizes the fact that his grandfather will need help around the house. If Mattie Lou is dead, how can she help Mr.. Blakeley? Will has also almost been killed by a train; this occurred not long after Mattie Loll's death.The event was very surreal to him, and he was extremely scared when he found that he could very well be dead: â€Å"And as knowledge of what could have happened hit me, I started shaking and crying. † (Burns 78). In addition to this, Will's friend Bluffed Jackson died the previous year due to cocoas. Will grieves for him during the camping trip with his friends, but he covers it up with humor. That is the revelation; Will deals with death through comedy so that he can deal with the emotions he does not understand.However, after he himself almost dies, Will begins to see that he should be more appreciative of life, and It makes him want to understand God and death more than ever. This brings us to Will's spiritual mentor, which would be his grandfather, Rocker Blakeley. Rocker helps Will mature In many ways through the nov el, never lecturing UT sharing his thoughts with young Tweedy. Rocker makes It clear that he Cold Sassy By mahogany seems to be floating around every corner. Cold Sassy Tree by Olive Ann Burns. S a Will Tweedy is fourteen years old when his grandmother, Mattie Lou Toy Blakeley, dies three weeks before the novel begins. There is no real explanation as to why she died, since the author did not specify her sickness, so it was most likely due to natural causes. This might have made it somewhat easier on Mattie Loll's family and the rest of Cold Sassy, who were very close to her, but it does not keep them all from homeless from doing anything they find pleasurable.This is understandable as well as common in their time, seeing that they could be Judged for coming out of staying upset for such a long period of time: â€Å"l Just didn't think I could stand Will is puzzled by the conformity that is offered from Cold Sassy. He does not see almost dies, Will begins to see that he should be mo re appreciative of life, and it Blakeley. Rocker helps Will mature in many ways through the novel, never lecturing but sharing his thoughts with young Tweedy. Rocker makes it clear that he

Effects of globalization on the politics of China Essay

Arguably globalization has served chinawares commie rulers well. (Yahuda chinawares Win-Win globalization) On the political front too, Chinese rulers welcomed globalization rather used it as a tool for the fulfillment of their give birth purposes. It was suspected that globalization would throw the communist rule out of the country in one case globalization had set foot firm in the cultural and economical roots. However, it turn out far from it, in fact it promoted the communist rule since either the well equilibrise economic growth took place in their era and reinforced the existing rulers.The communist party has faced the challenges bravely and tackled them skilfully in order to prove themselves. It has complete(a) three signifi so-and-sot generational changes of moveers from the heroic founding fathers, to the technocratic Soviet-educated engineers of the generation of Jiang Zemin and Li Peng, and now to the next technocratic generation, headed by Hu Jintao. (Yahud a mainland chinas Win-Win Globalization) The political front of mainland mainland China has been altogether revolutionized and as its foreign policy.The change foreign policy has strengthened its outside(a) relations and has changed its position which was exceedingly essential for supporting and continuing its the success of its economic strategies. environmental tell apart Please Note that this is the ethical issue chosen from a range of women rights environmental etc undertake in your order internationalist trade, preservation and governing make it essential for all the countries and regions to plunk for by strict rules regarding environmental protection.This has induce countries to take effective steps to improve their countries environmental conditions to meet the standards set by the world(prenominal) community. Involvement of various states has lead to the advent of global environmental challenges that can not be solved without international cooperation, such as climate change, cross-boundary peeing and air contamination, over-fishing of the ocean, and the spread of invasive species. umpteen factories are built in ramp up countries where they can pollute freely. (Globalization Wikipedia) Hence rules contract been made and have to strongly implement in countries which are possible suspects of dissemination pollution. In case of China, globalization has vie a vital role in developing the environmental culture. If seen closely ab initio globalization lead to rapid industrialization which was a major source of pollution. International community with time seemed to give more(prenominal) importance to the environmental issue than to the existing economic growth of a country.It argued that economic growth at the cost of mishandle the environment was not at all acceptable. Pollution is invariably one of the inaugural impressions visitor forms of China. From bicycles to cars in 25 years, urban China rarely sees much in the way of blue sky anymore. speedy and large-scale industrialization only compounds the hassle. (Roach) However, China struggled hard to fight off this conundrum since international issues got stricter regarding the environmental issue.It is however, highly trying for China to balance between its thriftiness and the pollution problem it faces. Environmental problem has risen to an extent that China could earnest problems if the international community places restrictions on it because of its environmental problem. It is a sorry state of personal business that globalization has lead China to develop into one of the most rapidly increase countries and at the same time it has harbored a much concerned problem for it comparable environmental pollution. On the cost of its economy it has dam be ond its own environment for good.However, China has planned a strategy of reconciliation its economy and the pollution problem in order to reduce the current pollution and minimize future pollution poss ibilities. working Cited Globalization Wikipedia. 21 April 2008. Khan, Azizur Rehman and Riskin, Carl. Inequality and indigence in China in the age of Globalization. 2001. Oxford. Roach, Stephen S. Chinas Environmental event of Truth. April 4 2007. The Globalist. 21 April 2008. Rothkop, David. In Praise of Cultural Imperialism? Effects of Globalization on Culture June 22, 1997. Global policy Forum. 21 April 2008. Weller, Robert P. Discovering Nature Globalization and Environmental Culture in China and Taiwan. 2006. Cambridge University Press. Yahuda, Michael. Chinas Win-Win Globalization. Yale global online. 21 April 2008. http//yaleglobal. yale. edu/display. article? id=1017&page=2

Ethical Theory Frameworks in the Workplace Essay

IntroductionThis motion plan go away explore the pitchiveness of numerous h geniusst possibility frame clips and their application to honorable dilemmas in the need in billet. A deeper analysis will be per variety showed on respectable dilemma upshot and the exceptionalised good implications that lily-whitethorn arise. Previous respectable dilemma basis The good dilemma that will be utilise for this reverse on plan is the go away of employment for contesting target via the practice of well-disposed media. An apprentice do some in prehend remarks on Facebook amazeed at a cypher colleague (in a superior position) that were mean to be an attempt at modality further they were taken by the colleague as offensive. The issuance was quite concerning as at that place was no preliminary documented occurrence of this type of distinguish deep down the agreement and as such, the method of final result was undecipherable by both write outment and round m embers. The declaration was the termination of employment of the apprentice and the civilizement of a much needed staff fond media constitution that outlined what was deemed to be appropriate deportment and how on that point was a link among cordial media and the formations push around and badgering constitution.The dupe who ab initio made the complaint felt complicated emotions regarding the military know as he did non intend on such an extreme point penalisation to be pass on down as the two were actually friends. The victim being a superior felt that if he had dealt with the expose himself it whitethorn modify the friendship and sequel in tension in the imprintplace so indeed assumed if the change surfacet was dealt with by an freelance party the unwrap could be dealt with forefending either damage to the friendship. The approach actually responseed in the matter being escalated and befitting quite an bulge out for the system. estimable implic ations from the employee posture Relationships form a fundamental key in trenchantness at work. The kindreds formed with superiors, subordinates and colleagues alike spate all impact productivity and general eudaimonia in the workplace. An white plague of this may be iodins ability to discuss an issue with a colleague in an open and honest counseling without causing hostility. A nonher example may be approaching a superior closely a delicate situation without feeling intimidated or alternatively to reverse the situation, when a subordinate approaches a superior.McFarlin (2013, p.1) defers M e genuinely(prenominal) full- judgment of conviction employees spend more of their argus-eyed hours with co-workers than they do with their spo applys and families. As such, it is important to allow employees the opportunity to build quality human kinds with their co-workers and believes that quality resemblanceships at work offer lead to improved teamwork, improved lessone, h igher(prenominal) employee retention rates and enlarged productivity. When employees be advance to build quality bloods, it git assist the collaborative forge and discount help all overcome feelings of isolation, especially for new members of a team. These quality relationships whoremonger lastly fork out a positive workplace where staff may work harder and feel connected to an organisation. in that respect will always be times where relationships be tested, pickyly when faced with honourable dilemmas, or when maestro relationships effectivenessityly cross into individualal relationships. firearm it is frank to take for a positive office blank space or working arrangement, it can possibly snip the authority of a manager/ supervisor if they ar seen to be more of a friend than as a boss. Miksen (2013, p.1) believes that whether you work part-time or argon pushing 60 hours a workweek at your job, you should look at your co-workers as something more than strang ers. Building personal relationships in the workplace allows you to work together more effectively with your co-workers and surrounds you with friends while clocked in. This is a flock that some managers and possibly roughly staff members would agree with. Patrick (2013, p.1) on the other return, believes that relationships in the workplace should be strictly professional kinda than personal. It is fine to be personable to an extent scarce workplace relationships should be excreted by detail boundaries. Patrick (2013, p.1) conjure ups abandoning parameters can create contravention, loss of respect and change surface embarrassment and offers the credit that boundaries can oft libertine up rusty aras, clarify job descriptions, increase efficiency and make a workplace more productive.This is can be observed in some workplaces when staff members approach upper c ar or those in senior roles, as when put in comparison to the general discussions with colleagues and co-work ers. It can be say that workplace relationships can be effective if there is an element of personal feeling baffling stock- thus furthest specific guidelines should be grade in hostel to maintain professional impart. Zeiger (2014) believes that hearty media allows increased chat in the workplace and allows employees to build relationships which can be beneficial if managed effectively tho goes on to shut down Social networking has the ability to hurt employee relations at heart a company. Employees may send negative messages or harass one a nonher through kind networking sites and hinder their ability to work together.This behaviour is a particularly heavy issue to manage as the consequences of ones actions may not be to the full understood via the use of accessible media due to the absence of immediate repercussions from ones actions. Jung (2014) agrees the anonymity afforded online can bring out sorry impulses that might otherwise be suppressed. regardless of any unknown consequences or understanding of ones actions, the behaviour demonstrated in person or online has a close relationship to justness estimable surmise and the internal reference work of a person. lawfulness faith basically encompass moral judgement and grant a basis for which to develop ones ethical finiss motifd on the individuals internal character.Gowdy (2013) believes that virtue ethical motive is a classification indoors Normative moral philosophy that attempts to distinguish moral character, and to apply the moral character as a basis for ones choices and actions. Ultimately there has to be some answerableness for ones individual actions whether the consequences are amply understood or not. Herboso (2014) agrees and goes on to relegate honor morals focuses on the idea that what we call near is not dependent on the actions we take (deontologicalism) nor the results of those actions (consequentialism), plainly instead focuses on the person that we are.E thical implications from the employer sideMany employees believe that what happens outside of work is impartial to the conditions of employment tho the code of be devote for most organisations is in place to protect its employees and provide a safe environment for work. The make of strong-arm in the workplace are known to be serious issues and legislation does exists to protect employees however it is undecipherable as to what extents blustery may go to and the forms it may come in. The increasing demand for engineering science and use of social media means that employers responsibilities in regards to this issue will have to cater for a variety of issues. Caponecchia (2012) believes that online browbeat is a particularly contentious workplace issue that is not richly understood and goes on to state There is sometimes reluctance in organisations to speak out intimately psychological hazards from within the risk management framework that they employ for all other hazards . sometimes it is just a lack of sureness.The item that an employee lost his employment as a result of inappropriate social media use demonstrates how serious the organisation is taking this issue. What was unclear at the time (prior to any social media policy) was what the expectations were in scathe of appropriate behaviour specifically relating to social media however regardless of any policy the expectation of respect for colleagues is still there. The termination of employment appeared to be a harsh penalty given the mise en scene of the breach and the relationship amidst the colleagues however it is in the best interest of an employer to set clear expectations on behaviour and what is deemed to be unacceptable.Employers are bound by legislation to protect employees from any type of ballyrag or harassment therefore the choice is limited and employers are constrained to hand out harsh penalties for such acts. sweep (2014) agrees and goes on to state The duty placed on emp loyers by work health and safety legislation to provide a healthy and safe working environment and safe systems of work imposes the responsibility on employers to discipline not only the physical health of their workers, alone also their mental health. This includes ensuring that employees are not open(a) to workplace bullying, harassment or discrimination Brush (2014) agrees that the anonymous nature of information and communication applied science has created a difficult issue to manage that provides a very unfamiliar political program forbullying and harassment in the workplace but nevertheless the aim of todays information and communication technology is to improve the quality of modern life not impede it. Ethical dilemma re theme and ethical theoryResolution methodThe announcement method for the primary coil incident was to terminate the employment in put in to set clear expectations for the consequences of future bullying and harassment breaches and expectations in fo othold of social media behaviour. While this was considered by many as quite an extreme measure the item that expectations are now clear set and the punishment is so severe, means there is no more confusion as to what is deemed appropriate or inappropriate online social media behaviour. Billikopf (2006) goes on to state effective discipline can protect the organization, the supervisor who enforces the rules, and the subordinates subject to the same. Everyone suffers when there are mixed messages concerning move and discipline. The secondary action was to develop a clear social media policy that outlined what was deemed to be appropriate behaviour in scathe of social media use and its correlation to the organisations bullying and harassment policy already in place.Weekes (2013) believes As social media becomes more and more a part of our daily lives, its effect on businesses is increasing. This is why its important to have a social media policy in place in your workplace. counte rbalance if your business doesnt use social media your employees might. Edmond (2013) believes that social media policies are a essential pervert in upholding the ethical target of a business though agrees that social media is a difficult plan to manage by stating Ultimately, sovereignty over social media identities rests on the individual. It is impossible to take control of an employees standing online, and employers should simply not attempt this. However, designing and implementing a strong social media policy can alleviate employers of legal ramifications, as well as ensure employees become aware of how their actions affect the company. Ethical decision fashioning Ingram (2014) offers a five step approach to ethical decision do in the workplace fine below touchstone one Create a code of ethics and consult it before do business decisions. Ingram (2014) states A formal code of ethics can help you and your employees make decisions more quick by conforming to a set of ru les to which everyoneagrees.This is logical with the organisational code of ethics, specifically regarding respect however the expectations of social media behaviour were not explicitly detailed at the time of the result. tone of voice two Consider the effects of your decisions on all stakeholders. Ingram (2014) believes it is critical to understand the wider implications of decisions on all stakeholders stirred. This is consistent with consequentialist theory and has particular rank in this ethical dilemma where there are various layers involved in the issue such as personal relationships, unclear expectations in terms of behaviour and admonishing consequences for all parties involved. totality cardinal Use indus exertion regulations as a starting signal point when making decisions. Industry regulations such as legislation regarding workplace bullying and harassment may be important to consider in this example however the context of the relationship pollutes the clarifica tion of the issue in terms of the original action and the outcome of the stoppage. tone four Consult others when making decisions with general consequences. Ingram (2014) goes on to state Gaining a fresh perspective on your dilemma can help to toss light on possibilities and impacts of which you are unaware.You can carry for help in generating options and in choosing which option to pursue, or you can seek advice concerning an option that you have already chosen before implementing it. This again reinforces the consequentialist theory relevance in this example and differs from the deontological approach. Step five chequer into the results of your past business decisions, and learn from your mistakes. This final step is crucial for the ongoing success of ethical conduct in the workplace however in this specific example there is some unfamiliarity regarding the social media platform. The future conduct of the business will unimpeachably see some benefit from the clarification of the organisations stance of what is considered as social media bullying and harassment though this issue poses the argument that this resolution has created a scape goat in order to set an organisational standard. may (2014) offers more comprehensive ennead step guide to ethical decision making detailed belowStep one conglomerate the details May (2014) specifies not to make any assumptions as occurrences may be difficult to find because of the incertitude often found around ethical issues.Step two Define the ethical issues May (2014) states take int jump to solutions without first identifying the ethical issue(s) in thesituation, define the ethical basis for the issue you want to focus on and consider there may be multiple ethical issues focus on one major one at a time.Step three draw the affected parties (stakeholders) Consider multiple perspectives and consider not only the primary stakeholders but any indirect stakeholders. In this case the indirect stakeholder is ac tually the victim as the resolution handed down resulted in dishonored friendship and increased tension in the workplace.Step four Identify the consequencesMay (2014) states think about potential positive and negative consequences for affected parties by the decision. This is consistent with consequentialist theory and reinforces the importance of consequentialist theory in contrast to deontological framework.Step five Identify the obligations (principles, rights, rightness) May (2014) believes Obligations should be thought of in terms of principles and rights involved. What obligations are created because of particular ethical principles you might use in the situation and what obligations are created because of the specific rights of the stakeholders.Step six Consider your character and integrity May (2014) states What decision would you come to based solely on character considerations? This ordains with virtue ethical theory and begins to form the concept that ethical resolutio ns or decision making should consider multiple ethical theory frameworks.Step seven Think creatively about potential actionsEnsure that you have not been unnecessarily forced into a corner and consider that there may be other alternative solutions available. May (2014) offers the opinion If you have come up with solutions a and b, try to brainstorm and come up with a c solution that might satisfy the interests of the primary parties involved in the situation.Step eight conquer your gut May (2014) goes on to state Even though the prior steps have argued for a highly rational process, it is always good to check your gut. Intuition is gaining credibility as a reference point for good decision making knowing something is not right.Step nine Decide on the proper ethical action and be ready to deal with opposing arguments. May (2014) believes that the consideration of potential actions based on the consequences, obligations, and character approaches are crucial elements in any ethical dilemma resolution which eventually alignswith consequentialist theory and the seemingly favourable ethical framework. Was the resolution ethical? The colleague that made a poor decision without fully understanding the consequences of his actions is leftfield in an extremely unfortunate situation. The organisation did widen to assist the colleague continue his apprenticeship studies as a non-paid employee which demonstrates an understanding of the ethical implications as a result of the resolution however there is still an amount of resentment from the apprentice regarding the outcome. Ingram (2014) offers the opinion in abnegation of organisations being forced to make harsh decisions If you have made and implemented a decision with perplexing ethical implications, act quickly to resolve the matter by making restitution to everyone affected and work to counteract the decisions effects.The primary resolution to terminate is closely correlated with deontological ethics as the ac tion is impartial to the consequences of the decision. Deontological moral systems are such that their moral principles are completely scattered from any consequences, in this case the result of an employee becoming unemployed for the results of an action that was not fully understood. Cline (2014) offers a reprehension in regards to deontological theory that deontological moral systems do not readily allow for grey areas where the morality of an action is questionable. They are, rather, systems which are based upon overbearings absolute principles and absolute conclusions. In real life, however, moral questions more often involve grey areas than absolute black & white choices. We typically have conflicting duties, interests, and issues that make things difficult.Deontology teaches that an action is moral if it adheres to schematic rules however these established rules are independent of any circumstantial influences. The fact that social media is a relatively new platform for bullying and harassment to present itself, so is the grey in the matter in terms of applying deontological ethical theory for a resolution. This issue presents conflict between two categorical imperatives duty to uphold justice against organisational policy and the duty and responsibilities as a friend. Deontology can be rationally justified in terms of morality however in practice is questionable due to the rigidity of the theory and its inability to check any variations relevant to the action.Consequentialism on the other hand, allows for decisions to be made in appropriation with the consequences of the action.If a consequentialist ethical theory was applied to the issue, the best possible solution for all parties involved could be established. For instance, the victim of the issue may not have such mixed emotions regarding the harsh penalty and the implications of his friendship whilst the colleague could still maintain his employment whilst learning from his mistake. Virtue e thical theory teaches that internal moral character should guide behaviour regardless of the platform however the fact that there is a disconnection between online behaviour and actual personal assures presents an issue in the uncloudedness of the issue.The colleague believed that the online behaviour was in the context of humour however the interpretation was taken quite seriously. It can be argued that if this were a face to face encounter the behaviour would be significantly different and the fact that social media is a relatively new platform without an organisational policy that details the expectations of employee behaviour, there were no evidence to determine the severity of the ethical issue. From the victims point of view there is major conflict with the resolution as the original escalation was intended to avoid any damage to the friendship and actually discontinue the personal relationship from the work colleague relationship however the impact of the escalation resul ted in an extremely unfavourable outcome for both parties involved. In deontological context the resolution was straight forward though in consequentialist context the consequences were not ideal for any party involved.Hartsell (2006) believes that the relationship between the parties involved in an ethical conflict is required to be taken into consideration for an effective resolution to be determined and goes on to state The nature of the relationship determines what is ethical, and the nature of the relationship may be properly determined only by open, voluntary negotiation. Openness involves honest disclosure of information, thoughts, and feelings about the issue at hand. Voluntariness involves the capacity to give or withhold consent for participation in the relationship and in the negotiation. In contrast to the relief of consequentialist theory Kokoski (2009) believes that Consequentiality utilitarian ideology, which purports to bring about the superior good for the greate st bit of people, is insufficient for it operates from within a narrow landscape of particular instances and doesnt consider nor can it how different situations are ultimately connected to each other in time or howthey are understood in relation to the persons that help bring them about. From this logical argument it can be argued that there is some benefit in the consideration for the greatest good for the greatest snatch of people however it is insufficient in isolation as an ethical framework to base decision making on.Kokoski (2009) concludes Consequentialism acknowledges moral values but maintains that it is never possible to formulate an absolute prohibition of particular kinds of behaviour which would be in conflict, in every circumstance and in every culture, with those values. Murdarasi (2009) believes consequentialism and deontology are the two most important ethical theories, but their ways of deciding what is right are very different and goes on to state The main cr iticism of deontology is that it is selfish, a way of avoiding getting your hands fouled (in a moral sense) while still allowing spartan things to happen. The main criticism of consequentialism is that it would allow any action in pursuit of a good cause, even actions that most people would say were clearly virtuously wrong, such as torture, killing children, genocide, etc.. This statement argues the relevance for the consideration of multiple ethical theories in any resolution process and that one ethical theory in isolation will be insufficient as a framework for which to base any ideology.Conclusion In summary, ethical dilemmas can be as complicated as the resolution process itself. A multitude of factors need to be considered before any effective resolution process can be handed down along with the consideration of secondary effects that a resolution process may have. Form the deontological point of view what is right is right and what is wrong is wrong however there are many factors that cloud this judgement. In this issue alone there is the consideration of the relationship between the two parties that needs to be considered in order to understand the context of the action so therefore what is considered right and wrong could be a very fine line. In contrasting consequentialist theory the action on social media was wrong however the outcome of terminating ones employment over what was actually considered to be a minor issue and the damage the resolution had on the friendship does not equate to the greatest good for the greatest number of people.If either of the previously described resolution processes that align with consequentialist theory were followed then(prenominal) the outcome would have been far greater than what was actually delivered. The fact that socialmedia is a relatively new platform definitely makes the issue a very complicated one and this particular issue demonstrates that the implications of social media on ethical conduct today a re yet to be fully understood. Ultimately when there is significant uncertainty regarding an issue, then the consequences of any resolution need to be fully considered rather than adopting a virtuous deontological framework to work within.ReferencesBartol, K., Tein, M., Matthews, G., Sharma, B., Scott-Ladd, B. (2011). counseling A Pacific Rim focus. (6th Ed).NSW McGraw Hill. Behnke, S. (2005). On being an ethical psychologist. American Psychological Association. Retrieved from http//www.apa.org/ superintend/julaug05/ethics.aspx Billikopf, G. (2006). Employee Discipline & Termination. University of California. Retrieved from http//nature.berkeley.edu/ucce50/ag-labor/7labor/14.htm Brush, D. (2014). Cyberbullying laws struggling to keep up with technology. CBP Lawyers. Retrieved from http//www.cbp.com.au/Publications/Cyberbullying-laws-struggling-to-keep-up-with-te Caponecchia, C. (2012). gleam a new light on bullying risk. The Conversation. Retrieved from http//theconversation.com/ shining-a-new-light-on-bullying-risk-6653 Cline, A. (2014). Deontology and Ethics What is Deontology, Deontological Ethics? About.com. Retrieved from http//atheism.about.com/od/ethicalsystems/a/Deontological.htm Cole, K. (2005). Management Theory and practice. NSW Pearson Education Australia. Edmond, C. (2013). Social media policies critical to workplaces. HC Online. Retrieved from http//www.hcamag.com/hr-news/social-media-policies-critical-to-workplaces-177646.aspx Gowdy, L.N. (2013). Virtue Ethics. Larry Neal Gowdy. Retrieved from http//www.ethicsmorals.com/ethicsvirtue.html Greeson, W. (2011). When Good Men Do Nothing. David Padfield. Retrieved from http//www.padfield.com/1997/goodmen.html Hartsell, B.D. (2006). A poser for Ethical Decision-Making The Context of Ethics. Journal of Social crap Values & Ethics. Retrieved from http//www.jswvearchives.com/content/view/26/44/ Herboso, E. (2014). Platos Beliefs on Ethics. Demand Media. Retrieved from http//people.opposingviews.com/pl atos-beliefs-ethics-4672.html Ingram, D.