Was the Settlement at BNR Fair an Example of the Topic Business Essays by

Was the Settlement at BNR Fair? In 2002, the Equal Employment Opportunity Commission (EEOC) and the Burlington Northern Santa Fe Railway (BNR) settled a $2.2 million case that EEOC filed against the railway company for genetically testing its employees without consent. While BNR admitted to so doing, the company stressed that it did not do anything wrong. (Schafer, 2001) Need essay sample on "Was the Settlement at BNR Fair?" topic? We will write a custom essay sample specifically for you Proceed BNR started genetically testing employees after a maintenance worker made compensation claims against the company for allegedly acquiring carpal tunnel syndrome through his job. According to Schafer (2001), the worker initially refused a blood testing but was threatened to be fired by the company. It was the workers wife, a nurse, who discovered that the company had been genetically testing employees without their knowledge. The million-dollar settlement brought closure to the genetic testing of BNR employees, with assurance from BNR that the occurrences of the case will not be taken against any employee. BNR carried out genetic testing to employees who are making medical claims to prove, with proper medical examination, the viability of the claims and to protect itself from probable workplace health-related lawsuits that may arise from the growing cases. Most claims filed were related to carpal tunnel syndrome. Scientists, however, are on a dispute whether genetic testing is the right way to prove the viability of such medical claims. With the case ending with about 36 employees bagging a total of $2.2 million worth of settlement from BNR (Duke L. s fairness remains to be a debatable topic. Two sides of the coin The question on fairness has two sides. The first side is if the settlement was fair to BNR, or the employers in general. The second side is if the settlement is fair to the employees, or the workforce in general. Whether it is fair for BNR and employers is a question of the purpose of genetic testing. The EEOC-BNR case was grounded on The Americans with Disabilities Act. Apart from this, imposing against genetic testing in the workplace can be taken in three other standpoints according to the law, according to Duke L. & Tech (2002): the prohibition of the constitution against illegal searches and seizure, the Title VII of the Civil Rights of 1964, and state legislations across the country against discriminating employees on the basis of genetic test results. If the company genetically tests employees or applicants before they are hired or promoted, the company has a liability against the law. Likewise, if the company carries out a genetic testing without the knowledge of employees, whether it is to prove the viability of a medical condition or some other reasons, the company shall be answerable to the court. On the other hand, a company may be right to utilize genetic testing to help employees or to protect the company, such as to certify a medical condition that an employee is filing for the sake of financial claims, though the company has to have consent from the employees being tested to do so. However, if the company uses the result of genetic testing to prove that the employee contracted his medical condition genetically, and not from the workplace, to protect itself from financial or judicial liability, the employer is on the wrong light. On the side of the employees, it is a question of whether they consent the test or not. If they are genetically tested against their will, then it is not fair for them. Being genetically tested should be a free-will activity, as the results will reveal sensitive information about the person who was tested. Skene (n.d.) affirms this by saying that the regulation of genetic testing may be patterned with other regulations on privacy and protection of personal information. Therefore, genetically testing someone requires that persons consent, and if given the result of the genetic test must be kept confidential. The BNR Dispute With the dispute filed against BNR, growing medical claims is the reason given by the company in carrying out genetic tests to employees without permission. The results of the genetic tests were teamed with medical examinations to prove the existence of carpal tunnel syndrome on employees who claimed of acquiring the deformity in the workplace. According to Duke L. rather, it is testing employees who otherwise may have refused a genetic testing if they had known that is what the company doctor is taking their bloods for. Byravan and Matlaw (2005) argue that privacy should be a first consideration when speaking about genetic testing. A genetic makeup can make or break livesfor example, an insurance company who gets hold of a persons genetic test results may play things safely and deny a person long-term health insurance coverage citing other bases, with the person not knowing that he is being denied coverage because the insurance company got a copy of her genetic records. In the same way, employers may use a leak in genetic records as a basis of hiring applicants or not. With blurry legislations regarding the protection of the confidentiality of genetic resultsultimately affecting physical privacymany people will think twice about giving in to genetic testing. This will make it difficult for medical professionals to help patients fight diseases they have a genetic history of, as well as treat the patients properly by use of analyzing patients genetic makeup. The pros and cons of genetic testing for em ployees are all too sensitive. Issues of physical privacy as well as the medical necessity of genetic testing bother them. With the employees of BNRs right to refuse genetic testing, as BNR performed the test without letting them know, the company breached the employees trust. On another standpoint, Duke L. & Tech. (2002) reports many sources affirming that the BNR employees gave a non-deliberate consent in an "invasive procedure" after filing medical claims for carpal tunnel syndrome. Was the settlement fair? The settlement is fair for BNR and the employees. Because BNR broke the trust and the right to privacy and confidentiality of employees, they served right in paying the multi-million dollar settlement since the case is no longer why they are testing their employees genetically but how they are carrying out the tests. The genetic tests of BNR employees were done without their knowledge, and they did not have a chance to decline being tested. They also did not have any control on the information that the company got out of the genetic test results. The decision whether the results of genetic makeup of employees will be used for pre-judgment in health insurance coverage or the corporate advancement of employees was left exclusively to BNR. With the results out of the employees control, it would have been easy for BNR or a third party inside the company to divulge the employees genetic records. While it would have been fair for the company, to protect its financial and judicial interest, it did its course the wrong way by doing the test against the employees knowledge and will. Given the foregoing, it is right to conclude that the BNR settlement has been fair. Conclusion If BNR has consent on the tests it did to its employees, the case would have been lighter for the company. The case likely ended in another way that a $2.2 million settlement. It would have been easier for BNR to say that the move is for the positive interest of both the employees and the company. On the standpoint that BNR employees gave non-deliberate consent for invasive procedure such as genetic testing, as this is one way to prove the feasibility of their claimed medical condition, the company still should have required employees to sign a paper admitting their consent to a genetic testing. This way, BNR has a tangible evidence that they are authorized to carry out a genetic test on their employees. On the argument that the genetic tests were done privately because employees may refuse, BNR and employers should keep in mind that when talking about genetic testing, it is a personal decision of the person being tested. After all, proper medical examination sans genetic testing is enough to prove if an ailment the employee is claiming was acquired in the office. Works Cited Schafer, S. (2001). Railroad agrees to stop gene-testing workers. Retrieved June 8, 2006, from http://www.washingtonpost.com/ac2/wp-dyn/A34877-2001Apr18?language=printer Duke L. s coin toss. Retrieved June 8, 2006, from http://www.law.duke.edu/journals/dltr/articles/2002dltr0015.html Skene, L. (n.d.). Genetic testing and privacy rights.

Strategies Used by Rite Aid Pharmacy Essays

Strategies Used by Rite Aid Pharmacy Essays Strategies Used by Rite Aid Pharmacy Paper Strategies Used by Rite Aid Pharmacy Paper On the second day of the conference, Samson valued her dream of a new store model that was aligned with health wellness and makes the pharmacy the star of the store. Rite Aid had a new marketing theme, With us. Its Personal, This consisted of a more welcoming corner entrance In the store as well as change to the exterior of the store to look warmer and Included a covered drive through pharmacy. The Interior of the pharmacy was to Include wider aisles and nicer waiting areas for customers. At the end of the conference, Samson reiterated Rite Aids six goals: Marketing, merchandising and ammunitions programs supporting Its Neal ; wellness positioning; Hilling, training and retaining quality store associates; Optimizing the chains infrastructure; Unveiling a new store prototype; Rationalizing the store base; and, Pursuing growth opportunities (Long 2004). Rite Aid continues to value the importance of customer service and puts programs in place to stress the importance of greeting customers and assisting them with their purchases. Rite Aid recently implemented new technology to help employees perform tasks faster and easier which will give them ore time to focus on the customer. In 2012, Rite Aid increased the amount of money they spend on training their employees on their customer service skills. (Rite Aid 2012) Another strategic action that Rite Aid has taken to execute its strategy is the consistency of their training to their employees. Rite Aid created the Rite Aid University to bring their entire employee training in one area and under one rooftop make sure that what they are teaching their employees is staying consistent over time. The Rite Aid University has over 75 different training programs from employee management and time management to being taught to use the pharmacy automated dispensing system. (DEER 1998) By keeping their employees training consistent and investing in the newest technology, Rite Aid is taking steps to maintain a cost leadership strategy. Another strategic step Rite Aid has taken is implementing the wellness + loyalty program in 2010. This is a free program for customers that provide incentives to members who enroll based on how many points they accumulate for prescription purchases. You are able to achieve a Fold, Silver and Bronze level in this program. Rite Aid stated that those involved in the wellness + have higher purchases than their non-member customers and they also achieve larger prescription retentions. Wellness + members can also able to receive more rewards and additional savings for future shopping trips. Rite Aid continues to add more enhancements to this program making it more appealing to their customers. They recently added Loader which is a coupon management program and Rite Aid is the first drug retailer to implement this program. This allows customers to save, manage and redeem Rite Aid and manufacturer coupons available throughout he internet via their wellness + card (Rite Aid 2012). Rite Aid has also formed a strategic alliance with NC under which they have opened over 2,100 NC stores- within-Rite Aid-stores NC is a leading nationwide retailer of vitamin and mineral supplements, personal care, fitness and other health-related products. (Rite Aid 2012) Customer Service is the main target for Rite Aid along with technology. Rite Aid stores have implemented a common information system. This new system allows customers to fill and refill their prescriptions in any Rite Aid store throughout the country. Also, customers are now able to order prescription refills over the Internet through www. Irritated. Com or over the phone and they have also added a mobile phone app that gives them the same options as their online website. Rite Aid continues to enhance their technology to better serve their customers. (Rite Aid 2012) All of these steps that Rite Aid has taken are critical to the companys success and helps to keep them on the path of a cost leadership company. Rite Aids strategic alliance with NC, their wellness+ loyalty program and their common information system and new technology could possibly be sources of temporary or sustainable nominative advantage. To evaluate whether they have a sustainable competitive advantage we must use the BRIO framework. First we will we evaluate Rite Aids strategic alliance with NC. We ask ourselves if the alliance is valuable. Meaning, Do resources and capabilities enable a firm to exploit an external opportunity or neutralize an external threat? I believe the answer to this question is yes. Next, we ask ourselves if this alliance is rare, is It currently controlled by only a small number of competing firms? The answer to this question would also be yes. Regarding the question of immutability, do firms without a resource face a cost disadvantage in obtaining or developing it? Yes. Lastly we ask ourselves if a firm is organized enough to exploit the full competitive potential of its resources and capabil ities. I believe that Rite Aid is able to exploit the potential of this strategic alliance. Therefore, Rite Aids strategic alliance with NC is a source of sustainable competitive advantage. (Barney Westerly, 2012). Next, we will evaluate Rite Aids wellness+ loyalty program. I believe this program to be very valuable but due to the brand loyalty. I also believe that this program is rare. Although, Walgreen has a similar program not many other drug retailers currently have a program this beneficial to their customers. Although this program is valuable and rare, I do not believe it would be costly to imitate. Therefore, Rite Aid only has a temporary competitive advantage over its competitors. Rite Aid also incorporates new technology in their stores. They currently have a common information system as well as smart phone applications and online filling and refilling of prescriptions. I believe their use of technology is ere valuable. Most people now prefer to use the internet and their phones for tasks such as these. It is a convenience to customers who do not want to have to go into the store to deal with their prescriptions. Although this is very valuable in the society we live in now, it is not very rare. Many drug retailers are pursuing and currently have the same technology that Rite Aid does. Because of this, Rite Aid only has competitive parity. Rite Aid and Environment Based on my research of Rite Aid, I do believe that the companys strategies and abilities fit within the drug retailer industry environment. Although many strategies they are pursuing are also being pursued by their top competitors, Walgreen and C.V., they are maintaining competitive parity within the industry. These strategies include their development of technology through managing prescriptions online and smart phone applications. Rite Aids main focus is their customer service and they are able to build brand loyalty through their wellness + program. Although Walgreen NAS a salary program, IT Relate AI Is addle to craw In customers to use their program instead then they will build that loyalty with their customers and have the ability to keep them returning for future purchases. In the industry analysis, my group concluded that the drug retailer industry average level of anticipated performance is high due to the Porter five forces model showing that the risk of entry by possible new customers is moderate because the four barriers to entry are somewhat established. The intensity of rivalry within the industry is moderate. Although product differentiation being low increases the threat of rivalry here are millions of people who need drugs so this reduces the threat. The bargaining power of buyers is moderate, as is the bargaining power of suppliers and the threat of substitutes is very high because of general merchandise stores, supermarkets and superstores. Although Rite Aid is not the industry leader in this industry, I believe that they are positioned to keep growing within this industry. I feel that their strategic alliance with NC, who is a well-known nation-wide retailer, will help them continue to grow as well as their continuing use of technology, their ointment to customer satisfaction and their consistency in employee training.

Product Definition and Examples in Chemistry

Product Definition and Examples in Chemistry In chemistry, a  product is a substance that is formed as the result of a chemical reaction.  In a reaction, starting materials called reactants interact with each other. After passing through a high energy transition state (achieving the activation energy for a reaction), the chemical bonds between the reactants are broken and rearranged to yield one or more products. Products in Chemical Equations When a chemical equation is written, reactants are listed on the left side, followed by the reaction arrow, and finally by-products. Products are always written on the right side of a reaction, even if it is reversible. A B → C D Where A and B are reactants and C and D are products. In a chemical reaction, atoms are rearranged, but not created or destroyed. The number and type of atoms on the reactants side of the equation are the same as the number and type of atoms in the products. Chemical vs. Physical Change The formation of products that are different from reactants is the difference between a chemical change and a physical change of matter. In a chemical change, the formulas of at least one of the reactants and products are different. For example, the physical change in which water melts into a liquid may be represented by the equation: H2O(s)  Ã¢â€ â€™Ã‚  H2O(l) The chemical formulas of the reactants and products are the same. Examples of Products Silver chloride,  AgCl (s), is the product of the reaction between the silver cation and chloride anion in aqueous solution: Ag (aq) Cl- (aq) → AgCl (s) Nitrogen gas and hydrogen gas are the reactants that react to form ammonia as a product: N  2   3H  2  Ã¢â€ â€™ 2NH  3 The oxidation of propane yields the products carbon dioxide and water: C3H8   5 O2  Ã¢â€ â€™ 3 CO2   4 H2O

An investigation into the services provided by the National Insurance Coursework

An investigation into the services provided by the National Insurance Board in the Bahamas - Coursework Example ............ 6 The Urgent Need for Reforms †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 7 The NIB Restructure Explained †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 The National Insurance Fund is not in a â€Å"Crisis† †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...13 Personal Analysis of the NIB Services †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...14 Conclusion and Recommendation: The Need for Privatization †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..15 Works Cited †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.17 Appendix †¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..19 Introduction Started in 1972, the National Insurance Board (NIB) of the Commonwealth of the Bahamas is an organization in charge of the management of the Bahamian social security system. It was established based on a Parliament Act - the National Insurance Act which was signed into law by the Minister of Labor and Welfare, Clifford Darling, on December 12, 1972. The National Insurance Act is an act to institute a national insurance system for the provision of income replacement against contingencies, such as in sickness, maternity, retirement, invalidity, death, work injury or involuntary income loss (â€Å"Chapter 350: National Insurance†). ... Moreover, the Commission aimed to evaluate the viability of unemployment benefits (â€Å"Better Social Security for Bahamians†). In 2009, following the 8th Actuarial Review of the National Insurance Fund, recommendations were made by the Social Security Reform Commission to guarantee the long-term sustainability of the NIB Funds and to ensure the protection of the aging and insured population by increasing revenues and reducing operational costs (Ward). This paper aims to investigate the services rendered by the National Insurance Board to the Bahamian people; to explain the NIB losses; and to assess the need for increased contributions, reduced benefits, improved compliance and reduced administrative costs for securing long-term sustainability of the National Insurance Fund. This author will give personal analysis of the NIB services and will give recommendations for the solution of its present dilemma. The National Insurance Board In 1972, the NIB was established in accordan ce with the 1972 National Insurance Act, aimed at providing social security coverage to the insured Bahamian members and their dependents through Benefit Payments in such cases as sickness, funeral, invalidity, maternity, retirement, unemployment, and the death of the family's bread-winner survivorship, work injury comprising disablement, death and medical care. Moreover, the NIB offers a minimum level of social security coverage for persons unqualified for such benefits as of right; and provides efficient administration of the National Insurance Programme and Fund compliant with the judiciary rules of the National Insurance Act; and supports the country’s socio-economic growth and development (â€Å"The National Insurance Board†). Benefits and Assistance The National Insurance Board provides

Out of the comfort zone Essay Example | Topics and Well Written Essays - 1250 words

Out of the comfort zone - Essay Example The decision maker’s cognitive process forms the basis of explanation on the choices of the subjects. Critics on these methods cite inherence of limitations attributed to the failure to investigate real world decision milieus. My concentration will be on the decision making of the blackjack players relative to the role of experience, customs, beliefs and socio-cultural context in decision making during gambling. I learnt that the term beliefs is used to imply the semantic content of the gambling players’ propositional beliefs that concerns the organization and dynamics of the games played within the casino milieu and the relevant strategies that can be applied to play them (Audretsch, David and Bonser, 1039). In essence, the player’s beliefs have immense strength in determining the outcome of the game upon applying a certain strategy. This aspect is fundamental for me, because I can be able to study and accommodate diverse beliefs of people be either the locals o r foreigners. The Casino experience on this aspect is critical in my â€Å"out of comfort zone† event. Understanding the diverse in beliefs of human race is an essential aspect in making decisions of real life experiences. In essence, comprehending diversity of beliefs is mind opener for numerous psychologists in their day-to-day decision-making (Audretsch, et al, 1043). On equal measure, the aspect of learning and experience in the context of a gambling activity implies to the distinctive subjective experience, which is attributed to the blackjack players as the fundamental development in terms of strategy and belief within the casino milieu. This learning experience may enshrine the dynamism that happen over time within the individuals and the blackjack playing associations (Audretsch, et al, 1043). In essence, it is a progressive trend realized by players over time

Theoretical Positions of Jung Essay Example for Free

Theoretical Positions of Jung Essay While science worked diligently to quantify and validate early structuralist perspectives in psychology, early functionalists were hard at work developing theories that were more qualitative in nature. Although not directly associated with the functionalism movement, Sigmund Freud, Carl Jung, Alfred Adler, and William James were clearly most concerned with how psychology could improve the lives of the individual and less inclined to laboratory research. Through each psychologist’s theory, the underlying tone is how one can identify and develop treatment for the vast array of psychological obstacles an individual may encounter. Additionally, each places significant emphasis on the human consciousness as the foundation of all behaviors. Variations in theory focus on the inception of human behaviors and how best to analyze and treat those early behavior motivators. Sigmund Freud Sigmund Freud, the father of Psychoanalysis, was a phenomenal man. Freud was a physiologist, medical doctor, psychologist, and one of the best influential thinkers of the early twentieth century. In this theory of psychoanalysis, Freud believed that the best way to view the human mind was through a sexual perspective. The main tenet of his theory was that the human mind consisted of three basic components: the Id, the ego, and the superego. Individually, Freud believed that when these components conflict, shaping personality, only therapeutic treatment would prevent neurosis (Putnam, 1917). Carl Jung Carl Jung is a famous Swiss psychiatrist and the founder of analytical psychology. His interests in philosophy led many to see him as a spiritualist; however, Carl Jung preferred to be viewed as a man of science. He is celebrated for his consideration and developments in individuation, which joined the opposites of conscious and unconscious while maintaining normal functioning autonomy. Furthermore, individuation is the main and central development of analytical psychology. Jung is known today as the first modern psychiatrist to view the human psyche as religious by nature, making it the focal point of his exploration. Carl Jung is also one of the best known researchers to practice in the fields of dream analysis and symbolization. He spent a great deal of his life as a practicing clinician, and explored divergent areas like Eastern and Western philosophy, sociology, astrology, alchemy, literature, and arts. Additionally, many popular psychological concepts were anticipated by Carl Jung, these concepts include the collective unconscious, the archetype, the complex, and synchronicity. Alfred Adler Alfred Adler is best known as the founder of Individual Psychology and for his concept of the inferiority complex. As Adler’s interest in examining personality arose, he turned his focus to psychiatry and began working with Sigmund Freud. Adler’s work with Freud led him to contribute greatly to the development of psychoanalysis. Still, rooting his focus on the real life experience of individuals, Adler eventually came to reject Freud’s accentuation on sex, breaking away from Freud to form his own theory. Through this theory, known as Individual Psychology, Adler put forth the idea that personality difficulties are the result of inferiority feelings that derive from restrictions on an individual’s needs for self-assertion (Fisher, 2001). Adler held the belief that each individual acquires an ideal self-image that serves as the motivator behind his or her behavior. His studies led Adler to discover what he came to call the inferiority complex, which is the notion that a person’s feelings of inadequacy are what drive a person to try to overcome what he or she believes is a lack of worth by striving for superiority (Fisher, 2001). According to Adler, this initial state of inadequacy people obtain is the result of factors, such as neglect in their childhood, that significantly influence and shape how a child perceives him or herself as well as the choices he or she makes. Therefore, only through assisting people in identifying the factors that led them to the distorted view of themselves can change, healing, growth, and the development of a new, healthy self-image occur. Playing a major role in child development, among numerous other areas, Adler’s beliefs and theories became widely accepted within the world of psychology therefore significantly influencing modern day psychology. William James William James was an American philosopher whose work in psychology in the nineteenth century recognized science as a crucial element in the improvement of social and philosophical doctrines (Allen, 1967). His blend of psychology and philosophy refined his concept of pragmatism. This pragmatic approach grasped the meaning of the ideas and truth of his beliefs in an approach that influenced the lives of individuals as opposed to the abstract sense of ideas (Hothersall, 1995). His research also outlined â€Å"the understanding of consciousness and the self, a proactive position and perception of truth, and a number of other beneficial studies of social concerns helped create an outstanding philosophical system† (Hothersall, 1995). He referred to consciousness as a stream of thoughts instead of a static or reducible mechanism and felt prickled with the notion of any approach to consciousness in which the mind was reduced into its smaller elements. James believed consciousness to be continuingly changing and a selective and active agent in and of its self. He could not consider conscious to be outside the realm of self consciousness. Nonetheless, he also believed the functionalist understanding of consciousness as an active agent of mental action was more consistent with reality than what he called the meaningless, artificial exercise of identifying the elements of consciousness, which conforms more to the structuralize perspective (Goodwin, 2008). Comparison and Contrast of Theories Freud sought to explain human personality and the underlying issues in a person’s life. He theorized that the human mind consisted of three major components (Goodwin, 2008). Despite Alders’ theory that all of one’s activities center on a basic life plan, Freud and Alfred Adler both agreed that personal characteristic begin in childhood. Jung based his theory on individuality, He theorized that individuation was a necessary process leading to individuality by integration of the conscious with the unconscious (Putnam, 1917). William James had a distinctive religious perspective. James viewed religion entirely different from Freud, Adler, and Jung. James believed that everyone should have a religious experience. Freud believed that each person interprets religion differently; Adler believed that people used their religious views to understand the world, and Jung believed that not all people understood religion. Differences among their Perspectives There were disagreements with Freud’s theory of the conscious and unconscious as well his theory of sexual motivation. The main disagreement in perspectives was between Freud and James. Freud believed that behaviors are controlled by the unconscious mind described as dreams and free association. While James believed that self-reflection and introspection was the only way to understand mental life (Goodwin, 2008). Jung and Adler disagreed with Freud’s theory of sexual motivation and psychosexual development. They thought he placed too much emphasis on sexual motivation which made it seem like the fundaments of human behavior relied solely on one motivation. Adler believed that his own notion of the inferiority complex should replace Freud’s beliefs of sexual motivation. Freud focused on internal forces including conflicts, biological disposition, and sexual motivation (Goodwin, 2008). The focus in Adler’s theory was on social factors. Conclusion Freud, Jung, Adler, and James all shared a deep desire to help improve people’s lives through a psychological medium. Each explained psychology using their own theories, and they often differed on the basis of human functioning and its causes. Freud analyzed the world through his idea of psychosexual development, and thought that sexual motivations are the origin of all human behaviors. William James believed that consciousness was a more fluid and distinct entity, which could not be broken up into parts. Adler and Jung thought Freud put too much emphasis on sex as motivation; Adler believed inferiority complexes govern human behavior, while Jung put much more emphasis on religion and its influences. These philosophers and psychologists of the 19th century influenced people’s outlook on the world, even to this day. Each of their theories have influenced and furthered our current understanding of the human psyche and how to treat various psychological disorders. References Goodwin, C. J. (2008). A history of modern psychology (3rd ed. ). Hoboken, NJ: Wiley. Fisher, M (2001, May). Alfred Adler. Retrieved January 26, 2012 from http:// www. muskingum. edu/~psych/psycweb/history/adler. htm Allen, Gay Wilson. (1967). William James: A Biography. New York: Viking Press. Hothersall, D. (1995). History of Psychology (3rd ed. ). NY: Mcgraw-Hill Putnam,J. (1917). The theories of Freud, Jung and Adler: I. The work of Sigmund Freud. Journal of Abnormal Psychology. 12(3), 146-160

Capitalism :: essays research papers

Capitalism A form of economic order characterized by private ownership of the means of production and the freedom of private owners to use, buy and sell their property or services on the market at voluntarily agreed prices and terms, with only minimal interference with such transactions by the state or other authoritative third parties. Communism 1.Any ideology based on the communal ownership of all property and a classless social structure, with economic production and distribution to be directed and regulated by means of an authoritative economic plan that supposedly embodies the interests of the community as a whole. Karl Marx is today the most famous early theoretician of communism, but he did not invent the term or the basic social ideals, which he mostly borrowed and adapted from the less systematic theories of earlier French utopian socialists -- grafting these onto a philosophical framework Marx derived from the German philosophers Hegel and Feuerbach, while adding in a number of economic theories derived from his reinterpretation of the writings of such early political economists such as Adam Smith, Thomas Malthus, and David Ricardo. In most versions of the communist utopia, everyone would be expected to co-operate enthusiastically in the process of production, but the individual citizen's equal rights of access to consumer goods would be completely unaffected by his/her own individual contribution to production -- hence Karl Marx's famous slogan "From each according to his ability; to each according to his need." The Marxian and other 19th century communist utopias also were expected to dispense with such "relics of the past" as trading, money, prices, wages, profits, interest, land-rent, calculations of profit and loss, contracts, banking, insurance, lawsuits, etc. It was expected that such a radical reordering of the economic sphere of life would also more or less rapidly lead to the elimination of all other major social problems such as class conflict, political oppression, racial discrimination, the inequality of the sexes, religious bigotry, and cultural backwardness -- as well as put an end to such more "psychological" forms of suffering as alienation, anomie, and feelings of powerlessness. 2.The specifically Marxist-Leninist variant of socialism which emphasizes that a truly communist society can be achieved only through the violent overthrow of capitalism and the establishment of a "dictatorship of the proletariat" that is to prepare the way for the future idealized society of communism under the authoritarian guidance of a hierarchical and disciplined Communist Party.

Advertising: It’s Everywhere

Advertising: It's EverywhereNo, it's not your imagination. The amount of advertising and marketing North Americans are exposed to daily has exploded over the past decade; studies show, that on average we see 3,000 ads per day. At the gas pumps, in the movie theatre, in a washroom stall, during sporting events—advertising is impossible to avoid. Even outer space isn't safe from commercialization: the Russian space program launched a rocket bearing a 30-foot Pizza Hut logo, and some companies have investigated placing ads in space that will be visible from earth.The challenge of the future may be finding public and private spaces that are free of advertising. Marketers are pressed to find even more innovative and aggressive ways to cut through the â€Å"ad clutter† or â€Å"ad fatigue† of modern life. Here's an overview of some of the ways marketers are targeting us: * Ambient advertising Ambient advertising refers to intrusive ads in public places. With the cost o f traditional media advertising skyrocketing and a glut of ads fighting for consumers' attention, marketers are aggressively seeking out new advertising vehicles.Cars, bicycles, taxis and buses have become moving commercials. Ambient ads appear on store floors, at gas pumps, in washrooms stalls, on elevator walls, park benches, telephones, fruit and even pressed into the sand on beaches. Even some members of the industry itself are critical of this trend to slap ads on everything. Bob Garfield, columnist for the ad industry magazine  Advertising Age, calls this plethora of commercial messages â€Å"environment pollutants. † Others worry that this deluge of advertising will create a backlash with consumers. Stealth- endorsers Marketers are moving away from the traditional use of celebrities as product hucksters, since a cynical public no longer believes that celebrities actually use the products they endorse in commercials. The trend now is to brand celebrities with specific merchandise by having them use or wear products in public appearances or promote them in media interviews—without making it clear that the celebrities are paid spokespeople. * Naming rights Corporations are turning public spaces into commodities by purchasing naming rights to arenas, theatres, parks, schools, museums and even subway systems.Cash-strapped municipalities see naming rights as a way to raise much-needed revenues without raising taxes. * Targeted advertising Targeted ads are a form of Internet marketing. Using sophisticated data collecting technologies, Web sites can combine a user's personal information with surfing preferences to create ads that are specifically tailored for that user. * Cross-merchandizing A wave of media mergers over the past decade has produced a handful of powerful conglomerates that now own all the major film studios, TV networks, radio and television stations, cable channels, Internet, book and magazine publishing and music companies.Thes e giant conglomerates use their various media holdings to promote products and artists through massive cross-promotional campaigns. For example, when the world's largest entertainment conglomerate AOL Time Warner was preparing the release of the film  Harry Potter and the Sorcerer's Stone, it enlisted all its various media divisions—cable systems, speciality channels, TV networks, magazines and Internet companies—to help mass-market the movie and the spin-off merchandise.Commenting on the phenomenally successful cross-promotional approach used to market the film (Harry Potter smashed all previous opening records, grossing $90 million in its first weekend) AOL Time Warner executive Richard Parsons explained: â€Å"This drove synergy both ways. Not only did we use our promotional and advertising platforms to help create awareness, we used the film to drive traffic to those vehicles. † * Product placement The future of product placement as a successful advertisin g tool was assured when the 1982 film  ET  featured Reese's Pieces in a pivotal scene—causing sales of the candy to jump 65 per cent.Since that time, product placement in movies, on TV, and increasingly in video games, has become a commonplace marketing technique. The marketing company FeatureThis extols the virtues of product placement for potential clients, on its Web site: â€Å"Break through the cluttered media entertainment environment inexpensively,† it claims â€Å"product placement in feature films and television reaches millions of consumers, over and over again. † With the advent of technologies such as TiVo, which allow consumers to edit out TV commercials, product placement is taking on an even greater importance.TV producers are looking for new ways to integrate advertising and content. Basing an entire show around a product is one technique; and giving viewers the capability of immediately purchasing products featured on the program is another. Following a segment of the NBC TV show  Will and Grace, in which a character wore a pink Polo shirt, the network ran a 10-second clip telling viewers to go to the Polo Web site (which is 50 per cent owned by NBC) to purchase one.The site sold $3,000 worth of shirts over the next five days. In the near future, Interactive TV will allow users to order a pair of pants that your favourite TV star is wearing, merely by clicking on them. * Digital or â€Å"virtual† advertising Digital advertising goes one step further than product placement by using computer technology to add products to scenes that were never there to begin with.This practice is common in sporting events coverage, where ads are digitally inserted onto the billboards, sideboards and playing surfaces in arenas and stadiums. While digital ads are mainly used in sports coverage, virtual advertising is starting to break into the entertainment world as producers digitally insert products into TV scenes after the scen es are shot. The technology also allows product names to be altered in scenes, creating the potential for new advertising revenues when series are sold into syndication. |

Free Will and Divine Foreknowledge Essay

Augustine discusses a critical issue which is the incompatibility of man’s free will and God’s foreknowledge. So the question is, do we really have free will in spite of the fact that God foreknows everything? If God knows what must necessarily happen next, then how do have the free will to make our own choices? Augustine comes up with a series of arguments to prove that we sin by our own will with no intervention of the divine foreknowledge. Augustine first argued a characteristic of God that He has free will, and that He has foreknowledge of his own actions. Therefore, both God’s will and foreknowledge go along with each other. From this point he then assumes that man’s will and God’s foreknowledge are both compatible. But can we compare God with man? And is this argument convincing enough? More elaboration has to be given in order to make it more convincing. Augustine then proceeds to do so. He states that people who do not believe in the compatibility of free will and divine foreknowledge are those who â€Å"are more eager to excuse than confess their sins† (p. 73). That means that people who always blame others for their own wrong doings rather than admitting it are those who claim that we have no free will and that everything is already known by God, and that nothing can be changed, which they also use as a justification for their wrong actions. These people live their life by chance, leaving everything according to the circumstances rather than trying to take good actions. An example for that is the beggars, who always try to take money from people without giving anything in return or even having a job, although they have the ability to do so. But because of their laziness and their belief that this is what they were created to be, they leave everything to happen by luck and according to God’s foreknowledge that couldn’t be changed (p. 73). Augustine then moves to another point which is the relation between the will and the power to achieve that will. He states that the will itself is within our power. Therefore, our desire to commit certain acts is a power that we own. But if we will something that is not within our power then it is not considered as a will because we can only will what is within our power. Augustine then discusses that if something good happens to us then it is accordance to our will, not against it. So for example, being happy, although God foreknows that you will be so, doesn’t mean that we are happy against our will. Thus, God’s foreknowledge of our happiness doesn’t take away our will to be happy (p. 76). And so, he concludes that if God foreknows our will, then definitely this will is going to occur, and so it will be a will in the future. Consequently, his foreknowledge doesn’t take away our will. And since that what we will is in our power, God foreknows our power and He will not take it away. Hence, we will have that power because God foreknows it (p. 77). So Augustine made it clear â€Å"that it is necessary that whatever God has foreknown will happen, and that he foreknows our sins in such a way that our wills remain free and are with in our power† (p. 77). However, the fact that God’s foreknowledge of our sins is consistent with our free will in sinning still stays questionable. Taking into consideration the fact that God is just, so how does He punish our sins that happen by necessity? Or is God’s foreknowledge not an obligation? The topic is still confusing so Augustine then proceeds to make it clearer. To conclude, Augustine succeeded in coming up with a good argument showing that man’s free will and God’s foreknowledge are both compatible. The sequence of his ideas made his argument understandable and convincing for any reader. As a reader, I’ve always thought about that subject but didn’t receive any answers. However, reading â€Å"On Free Choice of the Will† made everything clear for me and made me well convinced that God’s foreknowledge doesn’t intervene with our own choices that we make. Works Cited Williams, Thomas. On Free Choice of the Will. Indianapolis: Hackett Publishing Company

Fit and Fitted

Fit and Fitted Fit and Fitted Fit and Fitted By Maeve Maddox A Lenscrafter television advertisement showing a man being fitted for glasses caught my attention with its unidiomatic use of the verb fit. At the beginning of the ad, the man is in a traditional examining room, looking anxiously through multiple lenses. At the end of the ad, he is seated comfortably in front of a device that ascertains his prescription by digital means. A voice-over asks, Why have your glasses fit manually? My internal usage detector immediately corrected the question to Why have your glasses fitted manually? American speakers do sometimes use fit instead of fitted as a past form, as in this example: In his case, the punishment fit the crime. In the context of having glasses made to measure, however, fitted is the preferred past form in standard US English. The following examples from US sources indicate that Lenscrafters use of fit as a past form does not agree with common usage in the context of fitting eyeglasses: Safety glasses which are professionally measured and fitted to the individual are recommended for permanent employees whose job duties require frequent eye protection.- University of North Carolina You can also send us new frames you’ve already bought and had fitted and we will fit new lenses into them.- Texas-based mail-order business. After this testing has been completed, your eye doctor will gather additional information so you can be fitted with contact lenses.- US vision information site. This is why it is important to have your eyeglasses fitted before you bring them home.- New Hampshire optometry office. Fitted is also the preferred form in the context of installing or equipping something: Since I last wrote about this issue in 2002, more rental cars have been fitted with such systems, which can instantly relay information on your cars speed, route and position to the rental company.- LA Times More than 200 paroled burglars in Connecticut will be fitted with global tracking devices as part of the states response to a home invasion in Cheshire last month that claimed the lives of a woman and her two daughters.- NY Times After selecting the plan, Hernandez learned it didnt cover the audiologist who had fitted her daughter, who is partially deaf, with a hearing aid.- Chicago Tribune An artist is planning to release about 2000 pigeons  fitted  with LED  lights  over New Yorks East River.- UPI news site. Finally, here are some examples of things being fitted manually: Most polar exploration aircraft must be  fitted manually  with skis for operating on snow.- Popular Mechanics To change the tower lights’ colors, plastic gels are fitted manually over metal halide lamps or floodlights and fluorescent tubes in various color combinations.- Article about the Empire State Building on a US trivia site The models generated for helix ÃŽ ±A, helix ÃŽ ±B and helix ÃŽ ±C located in TraF/VirB10NT  were fitted manually in one monomer of the difference map. - US government science site. Both forms, fit and fitted, are used as adjectives, but with different meanings. Compare: This dress is fit for a princess. (suitable) He never buys fitted sheets. (designed to fit closely) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Good At, Good In, and Good WithHyper and Hypo7 Proofreading Steps

Audit Of A Financial Statement Samples

The auditing standard ASA 240 is associated with the responsibilities of the auditor associated to fraud in audit of a financial statement. Particularly, the scope of auditing standard expands on ASA 315 and ASA 330 in respect to risk of misstatement because of fraud. Misstatement in financial statement might arise either because of fraud or error (Aicpa 2017). The distinctive factor amid the fraud and error is whether there is underlying action which lead to misstatement of the financial statement is deliberate or not deliberate. According to the Australian auditing standard fraud is regarded as the wider concept. The auditor is generally concerned with the fraud which causes material misstatement in the financial statement. Even though auditor might suspect or in rare circumstances recognize fraud the auditor does not make the lawful determination of whether the fraud has eventually happened. The primary accountability for preventing and detecting fraud relies on those that are charged with the governance and management of organization (Li, Simunic and Ye 2017). It is vital for the management to place a high stress on reducing the opportunities of reducing fraud and deterring fraud that may persuade an invidious to commit fraud due to the probability of detecting and punishing. The auditor enters much expanded ground to detect the fraud. An auditor performing the work of audit in compliance with the ASA is accountable for attaining sufficient reassurance that the financial statement that are taken as the whole is free from material misstatement originating from fraud or error (Bozkurt 2014). Because of the inherent disadvantages of audit there are risks that are unavoidable since some of the material misstatement of financial statement should not be detected, even though the audit is sufficiently planned and executed in compliance with Australian auditing standards. The auditor is responsible for assessing the correctness of the accounting policies used and appropriateness of the accounting estimations disclosures that are made by the directors. The auditor is accountable for identifying and evaluating the risk of material misstatement relating to the financial statement due to error and fraud and conduct an audit procedure that are responsive to the risk. The auditor is accountable for assessing the overall demonstration, construction and content of the financial report along with the disclosure whether the financial statement provides an underlying evidence of transactions that attains fair presentation (Shah 2017). At the time of obtaining the reasonable assurance the auditor accountable for upholding professional skepticism during the audit. The auditor is responsible for communicating with the directors concerning the matters, prearranged scope and timing of audit with significant findings from audit. This comprises of identifying the significant deficiencies in the internal control which the auditor is required to identify during the audit.   Ã‚   In context of the current case study of ABC learning an evidence of overstatement of revenues were noticed. In context of the revenues it is held that the auditor of ABC has failed to derive sufficient and appropriate audit evidence for numerous fee revenue (Kassem and Higson 2016). This ultimately resulted in significant amount of material overstatement of the ABC revenue. Furthermore, the items originating from the provision of childcare services were erroneously categorized since the revenues resulted in overstatement of the ABC revenues. The audit report of ABC learning suggests that there was incorrect treatment of the development revenues. The ASIC notes that the revenues transaction was not considered as revenue derived through the provision of childcare services (Ma’Ayan and Carmeli 2016). On classifying the normal revenues as the transaction the users of the monetary reports enabled them to consider developer’s fees as the recurring revenues that originated from the provision of child care services. Therefore, any kind of attempt made to value the childcare centres were useless. Evidences from the audit report suggest that the revenues were not disclosed in a manner which clearly indicated that were recurring and resulting from the provision of child care services. The critical assessment suggested that payment formed the part of scheme that was artificially designed to inflate the profits (Fazli et al. 2014). The auditor was unsuccessful in obtaining the adequate audit evidences in respect of the accurate bookkeeping treatment for numerous fees which resulted in significant amount of material misstatement of the ABC proceeds. Among the other auditing issues surrounded the ABC learning was that the auditor has failed to get the adequate evidences to enable a sensible knowledgeable auditor to determine that ABC was a going concern.   At the time of getting reasonable assurance the auditor is required to maintain the professional skepticism all through the audit. Fundamentally, ISA 200 necessitates the use of professional skepticism as the medium of improving the ability of the auditor to recognize the risk of material misstatement and respond to the risk recognized (Soh and Martinov-Bennie 2015). Professional skepticism is closely associated with the essential ethical deliberations of the auditor fairness and liberation. Professional skepticism is associated with the implementation of professional judgement by the auditor. If an audit is conducted without using the professional skepticism then it may not result in high quality audit. Consequently, implementing the professional skepticism must assist in assuring that the auditor does not overlook the unfamiliar circumstances or undertake incorrect assumptions at the time of ascertaining the audit response.    As the part of audit procedure in compliance with the Australian auditing standard the auditor is required to exercise proficient decision and maintain the professional skepticism all through the audit procedure. As the part of audit the auditor is required to make accounting estimates (Pitt 2014). The accounting estimates requirements include fair valuation of accounting estimations. This comprises of noteworthy assumptions made by management in establishing accounting estimates and reviewing the decisions that are made by the managers for management in creating an accounting estimates. Another requirement of professional skepticism is that the auditor must review the management’s assessment of going concern and whether the plans of management are feasible or not. This is especially vital in the circumstances where there prevails significant amount of doubt over the capability of the organization to continue as the going concern (Klassen, Lisowsky and Mescall 2015). The auditor on the other hand are under the obligation of fulfilling the requirements of related party relations and disclosure. For an auditor it may be difficult in getting the information of the related parties since the information might be confined to the management meaning for which the auditor might have to remain dependent management to recognize all the related parties. The auditor is required to remain sceptical at the time of assessing the business underlying principle behind the related party’s transaction. Furthermore, the professional skepticism requirements of the auditor also include paying considerations on laws and regulations (Bowlin, Hobson and Piercey 2015). The auditor is required to remain alert all through the audit process for reflecting that there may be instances of suspected non-compliance with rules and regulations. Unless it is found that the auditor has the sufficient purpose to believe the conflictions the auditor might accept the records and documents that are genuine. If there are situations that forces the auditor to believe that the document might not be authentic or the conditions in the document have been altered but not revealed to the auditor (Quadackers, Groot and Wright 2014). Where the responses to the enquiries of the management or the person that are charged with the governance are not consistent then the auditor should investigate the inconsistencies. Auditors are regarded as the vital gatekeepers who are dependent upon to offer assurance and market confidence in the quality of the monetary statement. The ASIC constantly place their focus on auditor’s importance for implementing professional skepticism and getting the sufficient audit evidence to assist their conclusions (Cohen, Dalton and Harp 2014). It is necessary that auditors implement correct skills, experience and skepticism in recognizing and responding to the risks by obtaining audit evidence and judging the areas as going concern. In context of ABC learning it is understood that the auditor failed to sufficiently perform his duties as auditor. The auditor failed to obtain suitable evidence of audit relating to appropriate accounting treatment for numerous fees that resulted in overstatement of ABC revenue. The auditor failed to classify the items of income. This resulted in consequences that items from the provision of childcare services were not correctly categorized as revenue and led to overstatement of ABC revenue. The auditor further failed to enable that ABC was the going concern and lacked professional skepticism in supporting his opinion that the financial report of ABC was free from material misstatement (Brazel et al. 2016). The auditor failed to create audit procedure to deal with the evaluated risks and failed to adequately document the testing that was undertaken relating to fraud risk. The auditor failed to use the professional judgement and lacked professional skepticism while auditing ABC learning financial report.    As evident the code of ethics for professional accountants lay down the ethical requirements for professional accountants. To act in the interest of public a professional accountant should observe and comply with the ethical requirements. As evident in the current case study of ABC learning the major reason that contributed to the collapse of ABC learning was the ethical issues (Klein 2015). The chief ethical issues led to the downfall of the ABC learning was the lower payment of wages to the employees in order to incur lower cost and more amount of profits that enables them to attain the competitive advantage in the corporate world. This misstatement in the financial report by the auditors is regarded as one of the major ethical issues. Section 110 of the code of ethics requires an accountant to follow the principles of integrity in order to impose the obligation on all the professional accountants to act in a straight forward manner (Press and Woodrow 2018). Integrity also refers to the fair dealing and truthfulness. To capture the market, share and gain more profit ABC learning gave their employees a lower rate of wages and was found to below the Australian standards. The accountants of ABC failed to discharge their obligation with integrity and provided inappropriate accounting reports relating to cash flow and business model. Another ethical issue that contributed to the fall of the ABC learning was the significant ethical and moral lapse in the share that was floated by the company when the CEO engaged in the related party transaction. The ethical issue in the case of ABC learning revolves around the deception to the shareholders as the shareholders have invested money on false pretence. The management of the ABC learning failed to act in compliance with the section 130 related to professional competency and due diligence (Ma’Ayan and Carmeli 2016). The maintenance professional competency and diligence encompassed the responsibility of acting in agreement with the requirements of obligation carefully and on timely manner. Unearthing claims arising out of the insufficient revelation, related party transactions and mis-administration have contributed to the ethical downfall of the organization.      Another ethical reason that was responsible for the downfall of the ABC learning was the lack of objectivity. Section 120 of the code of ethics provides that the accountants must not compromise their professional or business judgement because of the unwarranted effect on others (Pitt 2014). The accounting misstatement of financial reports rotates around the deceiving the shareholders regarding the overall position of the organization on false pretence have evidently contributed to the collapse of the ABC learning. The accountants did not provide true financial and position of the company to the stakeholders. This enable the company to remain exposed to the situations impair objectivity. As evident from the study above the major reason that contributed to ABC Learning downfall was the financial discrepancies. The in appropriate financial management such as high debts and abnormal acquisition attributed to main discrepancies in the financial information. The inflated value of the assets and increased valuation offered wrong information to the shareholders that was not approved by the AASB. The auditor’s failure in reflecting the company as the going concern with lack of professional skepticism in responding to accounting risk contributed to the company down. Conclusively the underlying fact states that management of company was ineffective in controlling the fortunes of ABC learning.   AICPA, 2017.  Statement on Auditing Standards, Number 126: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern  (No. 126). John Wiley & Sons. Bowlin, K.O., Hobson, J.L. and Piercey, M.D., 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality.  The Accounting Review,  90(4), pp.1363-1393. Bozkurt, O., 2014. The Effect of Internal Audit Procedures and Auditors’ Responsibilities on the Independent Audit Decision.  Research Journal of Finance and Accounting,  5(1), pp.26-33. Brazel, J.F., Jackson, S.B., Schaefer, T.J. and Stewart, B.W., 2016. The outcome effect and professional skepticism.  The Accounting Review,  91(6), pp.1577-1599. Cohen, J., Dalton, D. and L Harp, N., 2014. The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession. Fazli Aghghaleh, S., Muhammaddun Mohamed, Z. and Ahmad, A., 2014. The effects of personal and organizational factors on role ambiguity amongst internal auditors.  International Journal of Auditing,  18(2), pp.105-114. Kassem, R. and Higson, A.W., 2016. External auditors and corporate corruption: implications for external audit regulators.  Current Issues in Auditing,  10(1), pp.P1-P10. Klassen, K.J., Lisowsky, P. and Mescall, D., 2015. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness.  The Accounting Review,  91(1), pp.179-205. Klein, G., 2015.  Ethics in accounting: A decision-making approach. John Wiley & Sons. Li, Y., Simunic, D.A. and Ye, M., 2017. Do Auditors Care About Clients’ Compliance with Environmental Regulations? Evidence from Environmental Risk and Audit Fees. Ma’Ayan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.  Journal of business ethics,  137(2), pp.347-363. Pitt, S.A., 2014. International standards for the professional practice of internal auditing. Press, F. and Woodrow, C., 2018. Marketisation, Elite Education and Internationalisation in Australian Early Childhood Education and Care. In  Elite Education and Internationalisation  (pp. 139-159). Palgrave Macmillan, Cham. Quadackers, L., Groot, T. and Wright, A., 2014. Auditors’ professional skepticism: Neutrality versus presumptive doubt.  Contemporary accounting research,  31(3), pp.639-657. Shah, M.K., 2017. THE IMPACT OF VARIOUS RESPONSIBILITIES OF THE AUDITORS IN CONTEXT OF INDEPENDENCE AND IMPARTIALITY: A PERCEPTION OF ACCOUNTING PROFESSIONALS.  Journal of Commerce & Accounting Research,  6(4). Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting.  Managerial Auditing Journal,  30(1), pp.80-111. With a decade's experience in providing essay help,

The cost of language switch of Billinguals Essay

The cost of language switch of Billinguals - Essay Example The paper takes a thrust at an evaluation of researches from a largely psychology approach detailing various experimentation outcomes that shed light into the dynamics of the complexities of switching language for the bilinguals. This paper culminates in form of a discussion and suggestions to the educators and for the bodies of knowledge covering the entirety of the spectrum of stakeholders in the language learning and acquisition and domains particularly for bilinguals Bilingual speakers normally have to shift across the two languages in their communication activity and particularly in speech production. The fundamental fact here is that the bilinguals have to separate their two languages and settle for the appropriate lexical alternative; one language for effective communication purposes. Abutalebi J et al 2007) note that in the sense of the foregoing, the process entails that the bilinguals have to be possession of effective neural mechanisms that will suffice to facilitate smooth switching and to avert the highly likely chances of interference or the probable competition between the two language alternatives. This is particularly so considering the fact that the first and second languages both posses protruding neuro-anatomical bases as illuminated by the topical neuro-imaging researches. Bilinguals have to possess feasible lexical selection. This highlights the dynamics that characterise the process in which bilinguals have to go through in the techniques of switching between languages. The switch demands various neural mechanisms and facilities which have been illumined by various researches and propounded models. The broad range of varying challenges or costs that a bilingual incurs in the process of switching between languages demands a deeper exploration. The process evidently involves various psychological transitions and processes which will be explored in this study. The concern and keen interest around the nature of