Project Management Essay Example | Topics and Well Written Essays - 3000 words - 2

Project Management - Essay Example They can be defined as groups or individuals having interest in the project and that interest can be good or bad influence the results of the project Pinto (2010) . In that case stakeholder analysis can be used to identify and resolve some of the conflicts that arise while introducing any new project. This analysis is used to make strategies to make the stakeholders’ impact positive on the project. Some stake holders can have varying impacts on projects ranging from drastic impact to little impact. For example Pinto (2010), gives an example by explaining that government can strictly limit the sales of any tobacco project by implementing different rules and regulations while on the other hand a software development company may not face that strict rules and regulations by the same stakeholder. Every stakeholder has own demand which may be in conflict with other stakeholder’s demand and the conflict of demands may prove to be challenging for the project manager (Kuenkel et al, 2011). For example, a team of any project working to repair a new software across organization can go for many revisions to check the satisfaction of their customers and in doing so may make other stakeholders uneasy by rescheduling the deadline again and again that might be a challenge for the project manager. In these cases, the project manager needs to balance the demands of all the stakeholders by maintaining supportive relationship among all the stakeholders. There are two types of stakeholders i.e. internal stakeholders such as top management, accountant, project team members and other functional managers. External stakeholders such as clients, competitors, suppliers, environmental, political and other invervenor groups (Pryke, 2006). Internal stakeholders are important in a stakeholder analysis and usually they affect the project positively because in most cases the internal stakeholders want the project to be successfully completed (Poonia, 2010). External

The Devil In The White City Expository Essay Example for Free

The Devil In The White City Expository Essay In The Devil in the White City by Erik Larson, many inexperienced women come to Chicago in hopes of finding new opportunities and a successful job. These women were often single with no previous experience in the city, which made them an effortless target for Dr. Holme’s vile plans. With his charisma and reassuring presence, Dr. Holmes could instantly allure these women. Most women in this time period were often sheltered or brought up in a secure and familiar environment. However, in the beginning of the book on page 11, it states, â€Å"Never before in civilization have such numbers of young girls been suddenly released from the protection of home and permitted to walk unattended upon the city streets and to work under alien roofs.† I believe that because these young women had recently been liberated from their small town life, it created even more of an excitement and eagerness to take any employment opportunity that came their way. This in turn, worked against them, by prompting them to take the desirable jobs with Dr. Holmes. Another factor that induced these women to be so susceptible to Dr. Holmes’ corrupt plans was his undeniable charm. With their naà ¯ve mindset, a young man with striking eyes and a perfect physique (page. 35) was a handsome welcome to their new lives. This unexpected warmth in a new city enticed the young women and brought them to trust Dr. Holmes despite his underlying motives. However, because of their infatuation with him, the women were oblivious to his subtle maneuvers such as standing too close, staring to hard, and touching too long (page. 26) that would have revealed his ulterior intentions. This captivation gave Dr. Holmes the opportunity to have these women wrapped around his finger and be in complete control. Overall, the young women coming to Dr. Holmes were much too ignorant and enthusiastic to be alone in a large and unpredictable city, such as Chicago. Their curiosity and willingness to find a new life led them into very lamentable situations that cost them their lives. Unfortunately, I think that even if these women had been somewhat more apprehensive, Dr. Holmes, with his alluring charm, would still have the upper hand at reeling these women into his deplorable plot.

The bystander effect

The bystander effect And of Clay We Are Created, written by Isabel Allende, explores what social psychologists refer to as the bystander effect. In the story, Azucena is a little girl who is trapped in the mud, and needs help if she is to survive. While the girl suffers and was filmed by countless reporters, no one actually comes to save her. The reporters are more concerned with filming the girl than with saving her life. The bystander effect is a psychological phenomenon where persons are less likely to lend assistance in an emergency situation when other humans are present than when they are alone (Myers, 463). Throughout the story, Allende uses voyeurism as a critical dramatic device as she connects Eva Luna to Rolf and Azucena. Through the interactions between the characters, Allende is able to investigate how voyeurism can lead to social apathy and act as a desensitizer in a crisis. Allendes And of Clay We Are Created describes how a host of reporters and cameramen become desensitized and apathetic towards Azucena as she is dying a preventable death. The situation clearly characterizes the bystander effect. Studies by John Darley, a social psychologist at Princeton University, Allan I. Teger, and Lawrence D. Lewis, his colleagues, demonstrated this psychological phenomenon in the laboratory. The most common explanation of this phenomenon is that, the more people present, the more likely the individual observer will pass off the responsibility to help the victim, unfortunately believing that there is bound to be someone who is helping already or is going to help soon (Darley, Lewis, and Teger 395). As more reporters arrive on the scene, each individual reporter feels less obliged to actually, help the girl. Although in the story Allende does mention, Soldiers and volunteers had arrived to rescue the living, the reader is made aware that much of the rescue effort is ineffective and cumbersome (47). In this way, Allende poignantly criticizes the government for not responding appropriately, when she points out geologists had set up their seismographs weeks before and knew that the mountain had awakened again (47). She goes on to say that the geologists had predicted that the heat of the eruption could detach the eternal ice from the slopes of the volcano, but no one heeded their warnings (Allende 47). The immediate thought that strikes the reader is that this completely ghastly episode could have been thwarted entirely if only the villagers had been either directly forewarned or even forced to relocate by the authorities. Interestingly, Allende seems to point out that the villagers themselves did not heed the warnings of the geologists, perhaps to mitigate any blame on the government and the media. Adding to the frustration and ignorance, the leaders of the government and military are unable and/or unwilling to help secure a pump that could have drained the mud water, which could have effectively saved the little girls life. Although it is granted that Azucena is not the only person in dire need of rescuing, the fact that she became the symbol of the tragedy (47) while never receiving help is truly heartbreaking. Instead, the entire world must watch the girl die a slow, agonizing death in front of the cameras. What makes the situation so horrifying is that this event closely parallels an actual incident that occurred in Columbia in 1985 (Picture power). A volcano had erupted (as in the story), and vomited debris and catalyzed mudslides that engulfed the towns near the mountain. A photojournalist who proceeded to take her photograph, which made headlines throughout the world, found a 13-year-old girl. Many who saw the photographs were appalled how technology had been able to cap ture her image for all time and transmit it around the globe, but was unable to save her life (Picture power). In fact, Allende seems to explicitly question the integrity and value of human technology as she describes how more television and movie teams arrived with spools of cable, tapes, film, videos, precision lenses, recorders, sounds consoles, lights, reflecting screens, auxiliary motors, cartons of supplies, electricians, sound technicians, and cameramen, yet how they were not able to secure one life-saving pump (50). It is almost unbelievable how so much advanced technology and machines are brought to film the disaster as opposed to the amount of materials and supplies that are needed to help save the victims of the calamity. Allende is almost begging someone to help the girl as Rolf keeps pleading for a pump (50). Allende also masterfully foreshadows that the attempt to save Azucenas life will inevitably fail as she tells how anyone attempting to reach her was in danger of sinking [themselves] (48). When a rope is thrown to the girl, she tries to grab the rope, but ends up sinking deeper into the mud (Allende, 48). At this point, the reader must also ask whether Azucena actually wants to be saved. She must have been in the mud for some time now, and the pain and shock would have been eating away at her will to survive. In fact, when the rope is thrown at her, she makes no effort to catch the rope (Allende, 48). Has Allende doomed Azucena to death already? For a while, the reader is given little rays of hope that the girl will eventually be rescued and that there will be a happy ending, but in all honesty, most of the signs point toward certain death for the girl. Another attempt to rescue her by tying a rope beneath her arms is also thwarted when the girl cries out in pain from them pulling on the rope (Allende, 48). She is stuck in the mud and is only kept from being totally consumed by the mud when she is given a tire as a life buoy (Allende, 48). Allende skillfully blends fact and fiction, by creating her own stories from events that have transpired in the real world. She creates characters that tell a gripping story, and become very believable. In the story, Rolf is a reporter who finds Azucena, the girl trapped in the mud and debris. Samuel Amago, a literary critic writing in the Latin American Literary Review, asserts that [Rolf] tries to give [Azucena] the inspiration to live while the impersonal television cameras look on without helping (54). He has become battle-tested through his work as Allende explains: For years, he had been a familiar figure in newscasts, reporting live at the scene of battles and catastrophes with awesome tenacity. Nothing could stop himit seemed as if nothing could shake his fortitude or deter his curiosity. Fear seemed never to touch him, although he was not a courageous man, far from it. (47) Through Azucenas struggle, he ends up undergoing a personal transformation by abandoning his aloof stance as a reporter that had served him so well in previous episodes, and by passionately embracing the girls fate personally. This is where voyeurism comes into play. This is not the kind of voyeurism confined only to the sexual fetish of receiving gratification from observing a sexual occurrence or object, but as Elizabeth Gough, a literary critic writing in the Journal of Modern Literature, states that it also includes any kind of intense, hidden or distant gazing (93). Eva Luna is not physically present with Rolf and Azucena, but she is able to see everything that is occurring through the news. She is in a way, spying on the two people. The intensity of her gazing is noticeable as the reader finds that Eva is emotionally, connected as she witnesses the events on television. The first aspect of voyeurism we find is the camera in the story. Rolf is a reporter and sees everything through a lens. Allende describes how the lens of the camera had a strange effect on him; it was as if it transported him to a different time from which he could watch events without actually participating in them (47-48). The mechanical tailoring of the cameras rolling as a human life is slowly failing portrays the media as impersonal, cold, and heartless. To Rolf, the camera lens acted like a desensitizer and promoted a sense of separation between Rolf and his surroundings so that while he was physically at the scene, his mind was in another safe, secure place. Eva Luna realizes that for Rolf, the fictive distance [between the lens and the real world] seemed to protect him from his own emotions (321). Rolf had erected a psychological self-defense mechanism in response to his traumatic experiences as a young child. His trauma mostly stems from his guilt for not protecting his sis ter, Katharina, from their abusive father. Allende suggests that Rolf could not forgive himself for not saving his sister, but through his efforts to save Azucena- and through his subsequent emotional revelations- he could finally weep for her death and for the guilt of having abandoned her (328). Through this act of acceptance, Rolf finally realizes that all his life he had been taking refuge behind a lens to test whether reality was more tolerable from that perspective (Allende 328). Allende suggests that Rolfs voyeuristic approach to life had led to shallow success as a reporter, and weakened his ability to trust his own emotions as well as other humans. Why else did it take him so long to accept that Azucena was going to die? It was because he was too afraid to feel the pain of loss again, just like when he lost his sister. One of the most memorable turning points in the story occurs when Azucena helps Rolf break down his emotional barriers and to come to terms with own past. Azucena accomplishes this not by saying much, but by listening to Rolfs stories until he could not hold back the unyielding floodgates that had contained Rolf Carles past (Allende, 327). In a classic reversal of roles, Azucena takes on the nurturing role of the adult during Rolfs weak and vulnerable moments. Allende portrays Rolfs mother as an uncaring, frigid woman who would not give him emotional support or even to dry his tears (329). Azucena is the one who tells Rolf not to cry, something a traditional mother figure would have done (Allende 329). Voyeurism is also evident when Eva Luna, Rolfs lover, watches all that occurs in the news on television. The physical distance between Eva and Rolf is palpable, as Allende explains through Eva: Many miles away, I watched Rolf Carle and the girl on a television screen (324). Nonetheless, through the story we are made aware that Eva and Rolf are intangibly bound together. The reader is left in the similar plight of Eva; we see natural disasters and tragedy through the eyes of the media. Therefore, in a sense, the media helps desensitize humans to real tragedies that occur by providing a fictive, safe distance for its viewers. This is precisely the reason why actually experiencing something can leave a truly lasting impression whereas seeing something on television can seem obscure and impartial. However, in the story, this fictive distance actually fuels the reality of what is happening at the disaster scene to Eva. For Eva, it is as if she is physically present at the disaster with Rolf and Azucena. The images on the television help her visualize what Rolf is seeing and even thinking at each precise moment, hour by hour (Allende 326). It is indeed surprising and remarkable how Allende portrays the attachment of Eva to Rolf even though Eva is limited to the impersonal medium of television to keep in touch with her lover. Allende explains that Eva was near [Rolfs] world and [she] could at least get a feeling of what he lived through (324). She further clarifies that while [t]he screen reduced the disaster to a single plane and accentuated the tremendous distance that separated [Eva] from Rolf Carle; nonetheless, [she] was there with him (324). Eva and Rolf were connected in mind as well, as Eva was able to overhear the verbal exchanges between Rolf and Azucena to the point wh ere she was present with them (Allende 326). Although it can be argued that Eva is much more personally connected and involved than the general reader is to the situation at the site of the catastrophe, the reader is drawn into the conflict and struggle by the personal narrative of Eva. The reader is told the story through Evas perspective, and thus we are left with an impression that is comparable to the storyteller. The voyeurism goes many ways. Compounding this idea of long-distance interconnectedness is how Allende ties Eva to Azucena, in addition to Rolf. Through Rolfs interplay with Azucena, Eva is hurt by the girls every suffering, and feels Rolfs frustration and impotence (Allende 324). The three are enjoined together in a peculiar love triangle. Rolf tells Azucena that he loves her more than he loved his mother, more than his sister, more than all the women who had slept in his arms, more than he loved [Eva], his life companion (Allende 330). Of course, he does not mean Eros love, the kind between adult men and women, but a more intrinsically human one of neighborly love and goodwill. Eva, in her turn, expresses her love for Rolf and Azucena when she admits that she would have given anything to be trapped in that well in her place, [and] would have exchanged her life for Azucenas (Allende 330). We are then forced to analyze whether the voyeuristic qualities of the media affects the different types of l ove shown in the story. For the most part, the media helps Eva to express stronger love for Rolf and to become connected to Azucena, whom she had never met. Without the media, Eva would never have known what had happened at the disaster as well as the identity of the little girl who had tremendously affected Rolf. For Rolf, his initial voyeurism through the lens of the camera had acted as a desensitizer and emotional barricade, and when faced with the crisis, his love for Azucena is bolstered as he comes to realize he must let go of his past and obligingly accept the situation. However, Rolfs love for Eva seems to have taken a hit after he returns from his ordeal (Allende 331). A bitter question one is forced to ask is what or who exactly Allende is blaming in her story, or if she is even blaming someone or something in particular for Azucenas death. While it is clear that Rolf definitely undergoes a psychological metamorphosis, we cannot logically assume that this change is for the better. The end of the story suggests that Rolf will never be the same man again, but that he will eventually heal (Allende 331). Eva hopes that one day when Rolf return[s] from [his] nightmares, they shall be the happy couple they used to be (Allende 331). However, the ending suggests that for Rolf, the incident was as traumatic as his initial trauma as a child. Rolf is not free from his past, as Eva would like him to be. In fact, although he is freed from his childhood trauma, he is still haunted by his failure to save Azucena. Perhaps Allende is suggesting that emotional healing can only occur when the victim is ready to be healed. Then is Allende blaming the media for Azucenas death? Alternatively, is she pointing out the gross inability of the government to intervene swiftly and to protect its citizens? Probably, a bit of both. The media is clearly depicted in a heartless, cold manner. Why did anyone not helped? Nevertheless, if any one thing is to be blamed, it should be the society where this incident occurred. Allende seems to be challenging the ineptitude and unpreparedness of the government and its leaders for not mustering the resources and courage to save the girl. The villagers are also criticized as unheeding fools who only brought the calamity upon themselves by not listening to the geologists. This makes it hard to blame anyone at all. Perhaps Allende is suggesting that it is unnecessary to blame anyone, but rather to calmly accept what happened, just as Azucena does in the end. One thing is though: that Allende does not approve of the social apathy that permeates throughout the story, and claims t hat it was the unwillingness to help that ultimately kills Azucena. This makes us wonder, just how dangerous it can be to remain a bystander, instead of actively assisting those who need our help. Reference: Amago, Samuel. Isabel Allende and the postmodern literary tradition: A reconsideration of Cuentos de Eva Luna. Latin American Literary Review 28.56 (Jul-Dec 2000): 43-61. Darley, John M., Allan I. Teger, and Lawrence D. Lewis. Do Groups Always Inhibit Individuals Responses To Potential Emergencies? Journal of Personality and Social Psychology 26.3 (1973): 395-399. Gough, Elizabeth (2004). Vision and Division: Voyeurism in the Works of Isabel Allende.Journal of Modern Literature,27(4),93-120. Retrieved May 2, 2010, from Research Library. (Document ID:801683111). Myers, David G. (2010). Social Psychology (10th Ed.). Boston: McGraw-Hill Picture power: Tragedy of Omayra Sanchez. BBC News 30 Sept. 2005. Retrieved April 17, 2010 from http://news.bbc.co.uk/1/hi/world/americas/4231020.stm. Rubenstein, R. Larson, C. (2002). Worlds of fiction (2nd Ed.). Isabel Allende, And of Clay Are We Created, 46-52. Upper Saddle River: Prentice Hall

John Dewey Essay example -- American Philosopher Philosophy

John Dewey was one of the greatest minds in history. A philosopher, his concern was democracy and its ideals. A thinker about the problems in education. A prominent voice in America, commanding the admiration of those who agreed with his views, and respect for his mind even from those who did not. The man: John Dewey, an American philosopher. Dewey’s pedagogy was one with three distinctive traits: it was democratic in that it called for pluralism. It was a follower of the scientific method in that it was a systemic approach at solving problems and forming judgments, both practical and moral. It prized directed experience as an ongoing process of means as ends and ends as means. These three traits of Dewey’s philosophy are tied to all that he wrote and thought. Dewey felt that democracy was the ideal social structure, the one best suited to the needs and aims of all people; under no other political scheme was it possible for general citizens to have allowance and responsibility to grow individually and culturally. All other systems hindered personal and social growth in Dewey’s scheme. Any form of despotic state used fear to such an extent that it became one of the only factors that kept the state in union, and the other factors that would naturally cause people to work together in their social environments were perverted and wasted. â€Å"Instead of operating on their own account they are reduced to mere servants of attaining pleasure and avoiding pain† (DE, 84). The cultural paralysis was seen in the fact that â€Å"there is no free play back and forth among the members of the social group. Stimulation and response are exceedingly one-sided.† Both the rich and poor suffer: the poor in that they have little involvement in the courses taken in their lives; the rich in that their â€Å"culture becomes sterile† (DE, 84). Dewey asserted that â€Å"democracy has always been allied with humanism, with faith in the potentials of human nature† and that â€Å"democracy means the belief that humanistic culture should prevail.† He advised that democracy is not something that will necessarily happen if â€Å"human nature is left to itself, when freed from external arbitrary restriction† (FC, 97). Democracy, for Dewey, was a moral issue that required efforts born in democratic vision. Democracy was Dewey’s tool of progress. But Dewey also saw that democracy did not guarantee progress. The imper... ...nt. Otherwise facts gained only have the potential to gain meaning, and many facts will turn out to be disconnected, never finding their place in a person’s experience. Facts grow naturally out of meaningful experience, but meaningful experience which leads to more facts do not necessarily flow from facts. Dewey wrote that â€Å"the tragic weakness of the present school is that it endeavors to prepare future members of the social order in a medium in which the conditions of the social spirit are eminently wanting† (SSCC, 15). The conditions wanting were democracy, rational judgment conducive of the scientific method, and a conception of experience that recognizes the continuous nature of ends as means of further action. What Dewey wanted was ideal, but it was not utopian. He knew that we should do better, that we could do better. The question was more whether there was a will to do better. References Dewey, John. 1944. Democracy and Education (DE). New York: The Free Press. Dewey, John. 1989. Freedom and Culture (FC). Buffalo: Prometheus Books. Dewey, John. 1964. The School and Society and The Child and the Curriculum (SSCC). Chicago: The University of Chicago Press.

Georgia Price Kayleigh Dean CYP Core Essay

A number of factors must be considered when planning environments that are healthy and safe. Outdoor areas for children and young people need to be planned to allow vigorous play with minimum risk. When having an outdoor area in any setting it is important to supply the children with full waterproof clothing. This ensures the children stay warm and dry whatever the weather. This also helps keep them dry when playing with water and messy mud and sand. When planning an activity it is always vital to make sure the activity is set in the right environment; for example when using bikes, trikes and scooters. These should be ridden outside when there is not enough space to use the equipment indoors, which could be dangerous to yourself and other children. Every child is an individual with different needs depending on characteristics such as; age, intelligence, size, athleticism and abilities. You must consider this when planning activities for children, for example when they are involved in physical play. More consideration should be given to the needs of a child who has just become mobile than to an older child, when planning room layouts. Children who have specific needs such as sensory impairments would need more support with hearing or seeing instructions. Additional signage or sign language would help a child with limited hearing to understand what to do. The different needs of families and carers must be considered when planning for both indoor and outdoor activities. Always be clear about why you are using the type of environment for an activity and how the child will experience each activity. The duty of care of to children, parents and carers is a legal obligation that must be adhered to at all times. You should always have the child’s safety and welfare uppermost in your mind when planning activities. All activities associated with children and young people should have clear aims and objectives that are based around the required outcomes linked to their age. An example of this is Early Years Foundation Stage (EYFS) for children under 5 years of age. â€Å"Lines of responsibility and accountability; everyone employed in a setting has a responsibility for the health and safety of  children and staff, but there should be clear reporting responsibilities† (Tassoni et al, 2010). Using Risk Assessments are an excellent way in reducing the risks of accidents. This is a process of identifying a risk and recording items that reduce this risk to an absolute minimum. A popular method of producing a Risk Assessment is to score the risk from 1-5, record actions that will reduce the risk, and then to re-score the risk after applying these actions. All Risk Assessments should be updated regularly so that the identified risk/s are monitored and remain safe for all those who use the setting. The age, development and capabilities of children should always be considered as each individual child is different and all develop at their own pace. A child who is two would not have progressed to the rate of a three or four year old. Therefore, it is important to plan activities wisely in order for children of all ages and capabilities to reach their highest capabilities. All settings must follow the welfare requirements set down in the EYFS, which are to safeguard and promote the welfare of children. To promote good health of the children and take necessary steps to prevent the spread of infection. Take appropriate action when they are ill and to manage behaviour effectively and in a manner appropriate for their stage of development and particular individual needs. These are legal requirements and must be followed carefully in all settings. Children with specific learning difficulties or physical disabilities should have activities they can take part in where they can learn and also enjoy. These children should always have full access to the building and all indoor and outdoor activities. This could include the use of mechanical/electronic lifts and ramps. Access to disabled toilets are vital when considering accessibility of the building. Staff training must include for the use of toilets by disabled people. Each setting should have a safe reliable security system to maintain childrens safety and welfare. The use of a password for each child could be  adopted. Only authorised adults should know the password and it should be changed on a regular basis. This is to ensure that no one but the parent or an authorized person can pick the child or young person up. Routine check of security should be made daily such as, entry phones, locks, visitor books, signing in or out and name badges should all be checked to control entry and exit at all times. Having a clean and safe environment is vital. Toys and all equipment should be checked regularly to ensure there are no sharp edges or they are broken. If a toy is broken this is disposed of if not fixable. Surfaces should be clean for the children and all dangerous substances, cleaning products are locked away (COSSH, 2002). Toilets should be checked to keep them clean and replace toilet roll or hand wash if needed, this will prevent the risk of infection. Personal Protective Equipment (PPE) should be worn e.g. gloves and apron when preparing snacks, changing nappies and dealing with a bloody wound. This is also to prevent the risk of infection. Children should always be prompted to wash their hands after using the toilet, before eating or when they are just filthy which stops the spread of all the germs. All food and drink in the setting should be in date and stored at the correct temperature and also prepared hygienically. Allergy control must always be obeyed and in my setting we have a no nut policy, which helps prevent against serious allergic reaction. All staff will have their Disclosure Barring Services (DBS) checks and are responsible to update them when needed to. All children should have an individual child check to explore the progress of a child to ensure they have reached their milestones. This check also helps to get to know the child independently. Reporting all accidents and injuries (RIDDOR, 1995) to the accident book is always important so we can always notify the parent or career of the accident. When considering medication it is essential that the precise dosage amounts are written down by the parent and given to staff. This should also include for the correct storage of the medication giving consideration to temperature etc. etc. When a child is given medication it is essential to note down the time when given to the child to ensure against double doses are administered. First aid boxes should always  be on premises in case of accident or injury. Not all settings are built for the purpose of a childcare setting so planning should take into account the way in which the setting should function as a safe and healthy environment. As part of our duty of care, a child’s health and safety should be the overriding principle when planning activities. 1.2 Safety is a basic human need, a safe environment is one in which the child or adult has a low risk of becoming injured or ill. When working with children it is vital you know how to provide a healthy safe environment, but also to monitor and maintain the environment. When monitoring the environment it is vital we carry out Risk Assessments daily, this is a process in which we identify any risks and find ways to prevent that risk to a minimum. Policies and procedures are put into place to make clear what the setting intends to do and how they intend to keep their environment as safe as possible, for all children and staff members. There are times when, for safety reasons, everyone must follow directions and do as they are asked, to reduce the risk to themselves, peers and the practitioners. All members of staff including new staff, supply staff, students and volunteers must be made aware of the contents of the schools health and safety policies. This is to ensure every member of staff are aware of what rules to follow, which helps to maintain health and safety in the setting. One of the main reasons for maintaining a safe environment is accident prevention. All settings should monitor its health and safety, and the environment is regularly checked (both before and during activities) to ensure that it is both healthy and safe for adults and children. Children should be supervised at all times and that there is adequate adult supervision for any activities that are to be undertaken. The number of adults needed to be present, will depend on the number of children taking part, the age of those children involved, and the type of activity planned. This is so we can monitor the children and keep them as safe as possible. Checking the outdoor area, entering the building, checking that the equipment is safe to use, safety of children, safety in all areas of play (both indoor and external), kitchen/food preparation, toilets, fire drill  etc. etc. Using a process for monitoring, which includes following a routine that if it is working correctly then continue. However, if something is working incorrectly then change or adapt the routine as needed. When arriving at work before the children arrive, risk assessments are carried out both indoors and outdoors, checking the equipment is safe to use. Toilets also need to be regularly checked to ensure they are safe to use. The kitchen is regularly checked to ensure it is safe for staff to prepare food but also to check that all cooking facilities are switched off if not in use. A first aid box should always be kept so it is visible for all staff to see in the event of an emergency. First Aid boxes should also be checked to ensure the correct equipment is stocked up if required. Routine safety checks should be made daily on premises both indoors and outdoors. Every morning in the setting staff will carry out what is called a Risk Assessment of both areas to identify and risks with any any potential risks removed. A Risk Assessment is a useful tool in helping us to significantly reduce the likelihood of any accidents and injury when working with children or young people. A Risk Assessment can help to alert staff and children to potential dangers and suggests sensible measures which will reduce the potential risk of that danger causing harm or injury. Risk Assessments are a vital part of both maintaining and monitoring the Health and Safety in every setting. The management of health and safety at work regulations 1999 (originally 1992)(in England , Wales and Scotland) have had a major impact on the ways in which we control health and safety standards. Employees must undertake a range of tasks including Risk Assessments, making arrangements for the planning, organization, control, monitoring and review of health and safety measures. Employees must always establish emergency procedures, providing the right health and safety information and all the correct training. Policies and procedures play a huge part in making people aware of the rules and the potential dangers of hazards. In my setting we have our policies  and procedures displayed on the walls so it is easily seen by parents and visitors, which allows them to recognize that we follow them correctly. Posters are a good way of getting children to understand the potential of risks and hazards. It is vital our children have some knowledge of what is safe and what is not safe, with large pictures helping to point them out. We are encouraged to work as safely as possible by following the settings policies and procedures. Working in a team and sharing information helps to ensure and maintain a safe environment for all to enjoy. 1.3 Workplace’s policies and procedures: Guidance is not law and is not compulsory; however there are many different sources of guidance that a setting can use in order to plan a healthy and safe environment. 1.3.1 Risk Assessments Risk Assessments are a legal requirement mainly under the Management of Health and Safety at Work Regulations 1999, although most health and safety legislation requires a risk assessment approach. Risk Assessments must be recorded and should be assessed periodically in instances such as; following an accident, on the introduction of any new process/equipment and also any change in circumstances. Educational visits also require a written Risk Assessment. There is a folder of the most frequently used venues in the staff room, containing Risk Assessments. There is also a folder containing Risk Assessments for each group in the same place. All staff and group leaders must ensure that they have read these documents before embarking on a trip and must sign to acknowledge this each time they take pupils on a trip as part of the signing out procedure. Shown below are the names of the staff assisting with the assessment process as well as details on when they will be carried out and our updating systems. 1.3.2 Accidents Even in a safety conscious environment accidents may still occur. This is how we deal with them. All accidents to our staff or pupils will be recorded and investigated, as appropriate to find out what happened and how  any similar incident can be avoided. Under the First Aid at Work Regulations 1981, employers have to ensure that there are adequate and appropriate equipment and facilities for providing first aid in the workplace. This should include arrangements for first aid based on a Risk Assessment of the school. 1.3.3 Health & Safety Executive (HSE) – Relates to all different types of work related issues and they cover all aspects of health and safety in different environments such as accidents, hazardous substances, ill health, Risk Assessments, protective equipment, welfare facilities, first aid and occupational health. The main aim through the guidance of the HSE, whatever environment or industry, is to help people understand the Health and Safety at Work Act 1974, to help people comply with the law. It should be noted that the HSE are also an organisation that provides help and guidance and can be contacted to answer questions of support. Every setting should have a copy of the latest legalisation and guidance documents relevant to their service. Health and safety legalisation and policy aims to make sure that all workers, children, young people and families are safe and protected from harm when in or using services. Some examples of these legislations relating to health and safety in the child care setting can be seen overleaf: 1.3.4 Health and Safety at Work Act 1974 Employers have duty to make your workplace as safe as possible, every setting should display a health and safety law poster or supply employees with a leaflet with the same information, which are available from the HSE. All employees need to decide how to manage health and safety; if the setting has more than five employees, this must appear on a written health and safety policy. Employees also have the duty to work safely and if you are given guidance about how to use equipment, you must follow that guidance. An example of a type of guidance is ‘Manual Handling Operations Regulations (1992)’, which covers how to lift heavy objects in the correct manner. This guidance includes information such as lifting the weight with your feet apart, knees bent and back upright, use both hands to ensure a secure hold, keep your shoulders level, your back upright and slowly straighten your legs. To put down the load, take the weight on the legs by bending the  knees. We follow this every day in our setting before the children arrive. When we are setting up for the day, this involves carrying heavy objects from the shed and taking them inside, lifting heavy tables and moving them. As practitioners it is important to follow this to reduce risk to yourself. 1.3.5 C0SSH (Control of Substances Hazardous to Health Regulations) 2002 To have a safe workplace you will need to carefully use and store cleaning materials like bleach and disinfectant and other potentially hazardous substances. Items such as bleach, anti-bacteria wipes, some solvent glues and other materials in the setting that can be toxic. You should have Risk Assessments that informs you about these dangers and what to do to minimise the risk involved. Any new member of staff should be made aware of what to do in every circumstance. Every work place should have a COSSH file which lists all the hazardous substances used in the setting. The file should detail such information: where they are kept; how they are labelled; their effects; the maximum amount of time it’s safe to be exposed to them; and how to deal with an emergency involving one of them. Never mix any products together as they could produce toxic fumes. Some bleaches and cleaning products, for instance have this effect. In our setting all our cleaning products are kept in the kitchen (where children are not allowed) in a high cupboard that only staff members can reach.

Is the Bible divinely inspired Essay Example

Is the Bible divinely inspired Essay Example Is the Bible divinely inspired Essay Is the Bible divinely inspired Essay Essay Topic: The Bible To say that the Bible is divinely inspired is suggesting that people who were given supernatural influence from God wrote it. Its different from believing the Bible is just the word of man. It is as if God puts words into peoples heads and they transfer them to paper. This is the literal view of the Bible; people who look at the Bible in this light take everyone as completely genuine and significant. Simply by reading the Bible it would seem that this doesnt make sense, as in the Bible there are mistakes. In the Bible there are some statements that seem extreme or out of place these would more than likely be considered as mistakes. If however God were perfect, which he is considered by Christians to be, then surely these mistakes would not exist.However the Bible is of cause said to be the word of God, so without taking this quite so literally it must have been inspired in some way. There is a big difference between something that is divinely inspired and something that is simply ins pired. Much of the Bible was written at the time Jesus walked the Earth so many people who saw Jesus were undoubtedly influenced by him and would write down all they new about him. They may not have been directly influenced by the divine (God), but they were inspired by what they saw of his son on Earth.This would seem more logical and would go some way to explaining the mistakes found in the Bible. This is like the view the Conservative Christians would take on the Bible. They realise the Bible is inspired by God but look at the mistakes and change in time to realise that it cant be the genuine word from God. Unlike the Literal view the conservative view allows some space for the individual to interpret what they think a passage is trying to convey. Literal believers accept every word to be exact and try to follow what it says, as it is what God says. This has its downfalls though, as some areas of the Bible contradict each other.The easiest example of this would be the creation st ory, the Bible contains two different accounts, and literalists would though state that one is simply an interpretation of the other. Different people look at the Bible differently, and so some do consider it to be the genuine word from God. On the other hand some would take a much more liberal view, they believe the books are influenced by their others own lives rather than by direct influence from God. These believers would still believe that God influenced the Bible, but not by directly communicating with the authors. These Christians would agree that Jesus life on Earth heavily influenced what was written down.Despite some people taking the Bible literally, and others seeing it as more of an account about God, there are some people who chose to accept some parts yet not others. This viewpoint is popular amongst Catholic Christians; they allow decisions on what passages mean to be made by the Church, usually via the Pope. This doesnt allow the individual to simply do what they fe el the Bible is telling them to do.Personally I think the conservative view is the best way to approach the Bible, it must be given authority yet we must also accept there are errors in its text.It really is the main evidence, which gives an account of Jesus life and also a description of what God is and what he does. To me although the thought of the Bible being divinely inspired seems comforting, it doesnt seem realistic. Even simple questions seem to suggest against God inspiring the Bible such as, why have so many authors if it all came from one being?Christians should read the Bible as a book which was written when God related closer with humans, and accept that communication and language have changed greatly since, hence the fact that some stories some misplaced in the modern version of the Bible. It isnt possible to rule out the Bible being divinely inspired but it seems logical for it to have been about God rather than by God.I would agree there are parts of the Bible were p rophets have been spoken to by God and have wrote down their revelation, but we cant treat the entire book in this way.

The History of Barbed Wire or the Thorny Fence

The History of Barbed Wire or the Thorny Fence Patents for improvements to wire fencing were granted by the U.S. Patent Office, beginning with Michael Kelly in November 1868 and ending with Joseph Glidden in November 1874, that shape the history of this tool. Thorny Fence vs. Wild West The swift emergence of this highly effective tool as the favored fencing method changed life in the wild west as dramatically as the rifle, six-shooter, telegraph, windmill, and locomotive. Without fencing, livestock grazed freely, competing for fodder and water. Where working farms did exist, most properties were unfenced and open to foraging by roaming cattle and sheep. Before barbed wire, the lack of effective fencing limited farming and ranching practices, and the number of people who could settle in an area. The new fencing changed the West from vast and undefined prairies/plains to a land of farming, and widespread settlement. Why Wire Was Used Wooden fences were costly and difficult to acquire on the prairie and plains, where few trees grew. Lumber was in such short supply in the region that farmers were forced to build houses of sod. Likewise, rocks for stone walls were scarce on the plains. Barbed wire proved to be cheaper, easier, and quicker to use than any of these other alternatives. Michael Kelly Invented the First Barbed Wire Fencing The first wire fences (before the invention of the barb) consisted of only one strand of wire, which was constantly broken by the weight of cattle pressing against it. Michael Kelly made a significant improvement to wire fencing, he twisted two wires together to form a cable for barbs - the first of its kind. Known as the thorny fence, Michael Kellys double-strand design made fences stronger, and the painful barbs made cattle keep their distance. Joseph Glidden Was Considered the King of the Barb Predictably, other inventors sought to improve upon Michael Kellys design; among them was Joseph Glidden, a farmer from De Kalb, IL. In 1873 and 1874, patents were issued for various designs to compete against Micheal Kellys invention. But the recognized winner was Joseph Gliddens design for a simple wire barb locked onto a double-strand wire. Joseph Gliddens design made barbed wire more effective, he invented a method for locking the barbs in place, and invented the machinery to mass-produce the wire. Joseph Gliddens U.S. patent was issued on November 24, 1874. His patent survived court challenges from other inventors. Joseph Glidden prevailed in litigation and sales. Today, it remains the most familiar style of barbed wire. Impact Living patterns of the nomadic Native Americans were radically altered. Further squeezed from lands they had always used, they began calling barbed wire the Devils rope. More fenced-off land meant that cattle herders were dependent on the dwindling public lands, which rapidly became overgrazed. Cattle herding was destined to become extinct. Barbed Wire, Warfare, and Security After its invention, barbed wire was widely used during wars, to protect people and property from unwanted intrusion. Military usage of barbed wire formally dates to 1888, when British military manuals first encouraged its use. During the Spanish-American War, Teddy Roosevelts Rough Riders chose to defend their camps with the help of barbed fencing. In turn-of-the-century South Africa, five-strand fences were linked to blockhouses sheltering British troops from the encroachment of Boer commandos. During World War I, barbed wire was used as a military weapon. Even now, barbed wire is widely used to protect and safeguard military installation, to establish territorial boundaries, and for prisoner confinement. Used on construction and storage sites and around warehouses, barbed wire protects supplies and persons and keeps out unwanted intruders.

Huck Finn Essay Example

Huck Finn Essay Example Huck Finn Essay Huck Finn Essay Essay Topic: The Adventures Of Huckleberry Finn The adventures Of Tom Sawyer A Journey of Growth The Old Souths way of life deformed the consciences of the people living there, convincing them of the humanity of slavery. Mark Twains Adventures of Huckleberry Finn tells the story of Hack Finn, a young rednecks boy, who finds friendship in a runaway slave named Jim, despite his own racist background. Though Hack and Jim bond throughout their Journey, Hack struggles to overcome the way he was raised and see Jim as a person capable of feelings and emotions. Throughout his Journey down the Mississippi, Hack is faced with challenges where he must decide Jims fate, UT as his bond with Jim grows stronger, he begins to unlearn the racist views he was taught. He begins to mature and follow his heart when he apologizes to Jim, decides not to turn him in, and when he finally has the epiphany that he would rather rot in Hell than turn in his best friend. Hack, who grew up playing tricks on others with Tom Sawyer, realizes for the first time that African-American slaves are capable of feeling pain, and he learns that true friends do not try to hurt each other. After being separated from Jim all night in the fog, Hack finally finds him asleep on the raft, and he decides that it would be funny to lay a trick on the less intelligent man. After making up a story and trying to convince Jim that the entire night was Just a dream, Hack Jokingly comes clean and tells Jim the truth, but he does not expect Jims serious reaction. Jim stares Hack right in the eye and says, When I wake up en fine you back aging, all safe en soon, De tears come en I could a got down on my knees en kiss you foot Xis so thankful. En all you wiz thinking bout wiz how you could make a fool up ole Jim wide a lie, (Twain 95). Jim storms off, leaving Hack to contemplate his decision. For the first time in his life, Hack has it brought to his attention that his actions can cause emotional pain to others, and he sees his first glimpse of how much Jim cares for him. Hack reflects to himself, It made me feel so mean I could almost kissed his foot to get him to take it back. It was fifteen minutes before I could work myself up to go and humble myself too Niger- but I done it, and I warrant ever sorry for it afterwards, neither. I didnt do him no more mean tricks, and I wouldnt done that one if Id owned it would make him feel that way (95). Hack sees the pain he has caused Jim, and he begins to understand that even black slaves have feelings. His friendship with Jim has grown, and though he was taught his whole life that slaves were inferior and incapable of real human emotions, he does something that no young white boy would imagine doing during this time; he apologizes too Niger. This action shows Husks first steps at unlearning the racist ideals he was taught growing up and how he is willing to accept the friendship off black man despite the southern way of life. In his criticism Introduction to Huckleberry Finn, T. S. Eliot writes, What I find still more stubbing, and still more unusual in literature, is the pathos and dignity of the boy, when reminded so humbly and humiliatingly, that his position in the world is not that of other boys, entitled from time to time to a practical Joke; but that he must bear, and bear alone, the responsibility off man (351). T. S. Eliot discusses how this is the event that opens his eyes to the fact that his reason for living is much greater than that of other boys his age. Though Hack learned a valuable lesson about friendship, he has trouble viewing Jim as a human worthy of being free because he is stuck in the mindset that African- Americans are only three fifths a person and that they are property of their white owners. His heart tells him that saving Jim is the right thing, but his conscience continues to convince him that he is breaking the law and committing a horrible sin. Husks conscience pesters him constantly and says, What had poor Miss Watson done to you, that you could see her Niger go off right under your eyes, and never say one single word? What did that poor old woman do to you, that you could treat her so mean (Twain 110)? Husks southern mentality dictates his life, and he honestly lives that Jim is not his own person but Just a piece of property that Hack has helped steal from Miss Watson. He tries to put these feelings out of his mind, but when Jim confides in him that once he is free he plans to buy his wife out of slavery and together they can steal their children, Hack is again faced with the challenge of deciding between right and wrong. He thinks to himself, Here was this Niger which I had as good as helped to run away, coming right out flat-footed and saying he would steal his children-children that belonged to a man I didnt even know; a man hat hadnt ever done me no harm (1 11). As well as viewing Jim as Miss Watson property, he sees Jims children as the property of their slave-owner. He has trouble handling the idea that Jims children are actually people Just like Hack who deserves to be with their family and live lives free from slavery. As Hack paddles away to meet the two men coming on a boat, Jim says, Xis a free man, en I couldnt ever Ben free fee it had Ben for Hack; Hack done it Yogas De bees free Jims ever had; en Yogas De only free ole Jims got now (1 11). At first, this seems to make Hack feel even guiltier for eloping a runaway slave, but when the two men begin asking about Jim and whether hes a white man or a runaway slave, Hack lies and saves Jim from being captured. Its obvious from this that Hack is starting to accept the fact that he and Jim are friends and that even if society says it is wrong, he will do whatever he needs to in order to protect his companion. When Hack learns that Jim has been captured and is being held at a local farm, he faces his biggest challenge- whether to fight to save Jim or to write a letter to Miss Watson and tell her Jims whereabouts. He honestly believes that if he does not turn Jim in, he is committing a vulgar sin and will be sent to Hell for eternity, so he decides to sit down and pray. He tries and tries, but he believes so strongly that helping Jim is a sin that he is unable to make himself say the words. He says, l endowed very well why they wouldnt come. It was because my heart warrant right; it was because I warrant square; it was because I was playing double (222). His fondness for Jim has grown so much that he knows he is unable to turn him in no matter how wrong he thinks it is. He continues to make an effort to do the right thing, so he writes out the letter to Miss Watson, but then he begins thinking of Jim and their Journey down the Mississippi River. He looks at the letter and says, l was trembling, because Id got to decide, forever, betwixt two things, and I endowed it. I studied a minute, sort of holding my breath, and then says to myself: All right, then, Ill go to hell- and tore it things he had learned about slaves and start living his way even if it meant that he would go to Hell. His chooses to follow his heart rather than let the deformed society dictate his thoughts and actions. Leo B. Levy states in his criticism, The triumph of agency is the shedding of conventional morality; immorality, paradoxically, is the source of virtue (388). This is ironically true because what society sees as right is wrong and what it sees as sinful is moral action. Hack is able to let his decency triumph and ignore society view of him. This final moment of realization ends Husks Journey because at this point he decides Jims and his own fate for good. The Journey down the river symbolizes Husks Journey to maturation, which he ultimately wins. He conquers societys idea of how he should be raised and chooses his own fate. Hack learns to see past the corrupt racist views of the South, and he moves out to the Indian Territory, which has not yet been corrupted with slavery. The maturation that Hack experiences far outreaches that of other people in the South because while Hack was battling to save a runaway slave, many people continued to take part in the practice of slavery. The Adventures of Huckleberry Finn shows a young, uneducated Husks Journey because only a boy, still untouched by the taint of the world, could learn what generations of people in the South could not: that even a black man deserves freedom.

Imlementing strategy Coursework Example | Topics and Well Written Essays - 1000 words

Imlementing strategy - Coursework Example However the government also exercises the use of central control measures and the exertion of control on workers who are reluctant to abide by the set policies. Leaders of public service organizations tend to underestimate change complexity and instead focus on tools, strategy and structure instead of relating to individual employees (Karp & Helgo, 2008). Such practices are seen as archaic, driving out talented personnel or causing them to underperform on the job. It is therefore important to understand the dynamics of change that takes place in an organization. The diagram that follows is a graphical model of the process of change. It begins with (1) a vision and articulated goals, against which (2) the current model is assessed. Out of this assessment and mindful of the vision and goals, (3) the desired model is formulated and defined, for which (4) operational plans are designed. Finally, (5) the operational plans are implemented, and the result of this implementation is fed back and compared against the vision, and the cycle is repeated. At some point, the change adoption would be considered either completed or unfeasible, at which case routine management techniques take over again. The process described is viewed from an organizational perspective; from the perspective of the human element, the transition process is not as straightforward. The second diagram below depicts the more complicated process of changing people’s minds and hearts to adapt to the change. The human subject is seen to go through a roller coaster of emotions that can end in either denial, disillusionment, hostility, or full acceptance and even advancement of the change measure. Because it refers to employees’ reactions, the transition process is encountered in the implementation of the change, and the simultaneous objects and agents of change are the organization’s staff. 3. Current literature on the process of managing strategic change. The following are recent fi ndings by researchers published in academic journals: 3.1 The main external drivers for change include customer requirements, demand from the stakeholders, regulatory demand, market competition and the shareholders; the internal drivers include the need to improve operational efficiency, the quality of service and processes (Oakland & Tanner, 2007). 3.2 Some reasons change efforts fail include four findings: first, too little effort is exerted by leaders into convincing employees of the merits of change; second, change is often seen as a single event when in truth it is an iterative process; third, leaders often conduct change with a top-down, rather than a bottom-up, approach; finally, organizations and leaders lack the flexibility to effect successful change (Manikandan, 2010). 3.3 Public service organizations, such as fire and rescue service units, operate in a complex environment that are constrained to respond to dynamic changes in society; furthermore, they are rich in people diversity, processes and culture, making change management extremely complex (Karp & Helgo, 2008). 3.4 Transformational change is anchored upon people skills, involving the articulation and internalization of a common shared vision by employees. Creating a shared vision is the most positive way of unfreezing

The Impact of Interactive Whiteboards on Teacher-Pupil Interaction Essay

The Impact of Interactive Whiteboards on Teacher-Pupil Interaction - Essay Example As per Reynolds and Ferrel, an inclusive approach towards education that encourages discussion is bound to enhance the quality of teaching (1996). Several experts and agencies have applauded the introduction of IWBs in the classrooms. Also a significant proportion of the teacher oriented journals and publications also testify to the efficacy of IWBs. The British Educational Communications and Technology Agency (BECTA 2003) while reviewing the available literature on IWBs noted that the very fact that the usage of IWBs in classroom teaching stimulated the students to interact physically and intellectually with the media certainly improved the overall quality of learning. Levy also praises the visual appeal of the IWBs to the students and the ensuing possibility of a more physical interaction, which motivated the students to respond to the teachers' queries (2002). Ball regards the IWBS to be a unique media that makes the entire teaching process more student centric, thereby giving students a sense of control and confidence (2003). Glover and Miller noted that IWBs pleased the students as a majority of the students liked making presentations before the class (2001). In the study conducted by Levy, a significant number of students reported that the mutual sharing of views facilitated by IWBs furnished a better articulation of ideas (2002). IWBs are considered to be more acceptable to the contemporary students because they are already used to media images in their day today life (Richardson 2002). Also in a large number of studies, the teachers agreed to the relevance of IWBs because of the element of anticipation that they brought to a lesson (Glover and Miller 2001). As per Kennewell, IWBs enhanced the students' attention and engagement in a classroom scenario by extending them the opportunity to discuss their work and views before a group (2001). The focus of this article is to establish the level of veracity of the above mentioned views in the light of the empirical evidence gathered through research. "Given the lack of empirical evidence to support many of the assertions made about the benefits of IWBs in promoting teacher pupil interaction, this study set out to investigate their impact on the interactive core of whole class teaching in the NLS and NNS with Year 5 pupils. The study was therefore designed to test the claims that IWBs can be used as a pedagogic tool to promote interactive forms of learning and teaching, thereby changing traditional patterns of whole class interaction and discourse (Smith, Hardman and Higgins 2006)." Key Terms Successful Teaching - "Teaching that is discursive, characterized by high quality oral work and interactive, encouraging, expecting and extending pupil's contributions (Department of Education and Employment 19

The 2008 US Election Assignment Example | Topics and Well Written Essays - 3250 words

The 2008 US Election - Assignment Example The United States of America usually carry out elections after every 5 years. However, during the process, there are a series of campaign strategies that must be undertaken to convincingly elect the ideal candidate with leadership capabilities. There are two main political factions within the US, mainly the Republicans and Democrats (Newport, P. 250). Before each faction selects their flag bearer there are preliminary elections where each faction select their party flag bearer whom would battle it out with the other candidates from the contesting parties (Census Bureau, 2009, P. 201). In the 2008 elections, the Democrats had a number of aspirants who included Barrack Hussein Obama, Joe Bidden, and Hillary Clinton, the wife of the former US president Bill Clinton among others. On the other hand, the Republicans who were siding with the former president George Bush junior also carried out their preliminary nominations prior to the 2008 elections and selected Senator McCain as their fla g bearer among Senator Palin just to mention (McKinney, 2010, P. 248). After the preliminaries, both the presidential candidates had to choose their running mates who were to the vice president’s should their faction win election respectively (Piano, 2009, P. 107). The Democrats chose Joe Bidden as the running mate of their presidential candidate, Obama while the Republicans chose Palin as their presidential running mate under the leadership of Senator McCain. Below is the picture of the preferred presidential running mates of Obama- Democrats- Joe Bidden and Sarah Palin of Republican’s, the Senator McCain's running mate (Census Bureau, 2009, P. 206). Fig. 1, Accessed from http://dalje.com/en-world/top-10-moments-of-us-pre-election-campaign/200091on Nov 13th, 2011. Election On the election date, both the Democrats and Republicans prepared to their best with an aim of winning then the election. However, as poll results tickled the tallying centers it was evident that th e Democrats were to carry the day with an overwhelming win over their counterparts’ republicans (Campbell, 2008, P. 39). When McCain, the Republican presidential candidate realized that all was not in accordance with his expectations as the presidential aspirant he decided to concede elections prior to the announcement of the overall presidential votes creating a conducive atmosphere for the celebration to the Democrats with their flag bearer President Barrack Hussein Obama a shoulder high (Newport, P. 252). During the celebration, Obama victory was celebrated by both the electorates and family members from both the US and Kenya where it is believed that Obama Senior who was a husband to Sarah Obama from Kogello village in Siaya district, Kenya where present. However, Kenyans too celebrated as they watched the incidents through telecast media. It was another history in the global politics being that a black American carried the day unlike the times of Martin Luther Kings†™ both senior and Junior which was full of opposition and assassination. â€Å"I have a dream† by Martin Luther King junior in 1968 (McKinney, 2010, P. 251). Obama Health Scheme During the Obama campaign, the key issues which convinced the electorates were a proposal of a broad health scheme that would take care of all ages from children to the old (Panagopoulos, 2008, P. 09).

Abstract (Short version) Outline Example | Topics and Well Written Essays - 250 words

Abstract (Short version) - Outline Example As a creative artist, I integrated Sukhothai artistic forms into my art works, to prove the emotional effect. Literature review helped to gather background information about aspects of Thai arts. Another approach used was, the experimental jewellery making. Here, I applied Sukhothai artistic forms into my jewellery. When I wore my finished jewellery, this sparked an emotional effect of calmness and tranquillity in my mind, thus proving the interaction between Sukhothai jewellery, Buddhism, and the mind. Nonetheless, the study objective was achieved; as I was able to prove the relationship between artistic forms in Thai jewellery, and the emotional effect these have on the mind. This study results will benefit lovers of jewellery, and encourage more to possess jewellery. The Thailand artists will be motivated to invest in, and enhance their jewellery designs. This Thai cultural aspect will thus, become popular. This might also result in increased global demand for jewellery, because of its proven

Images that Injure Essay Example | Topics and Well Written Essays - 500 words

Images that Injure - Essay Example For the inclusion of the disable to a school environment then the following factors has to be in place: assessment of all parts of physical education, educators to identify how to modify, adapt, and create of lesson plans that are engaging and lastly, put up a belief that disable children are effective in a community. The effectiveness of the disable is evident in the movie at first sight when Vigril a blind man can find his way to town on his own with ease, he also gives a massage to Amy and she is so pleased. The inclusion of disabled children to the environment helps other children in understanding and appreciating them. There is also the bridge of a special-need child in the mainstream classes, as it creates the best learning and a favorable environment as both the disable children and their counterparts spend time together, share same resources and receive individual treatment from their educators. The disabled also fins away to tackle their challenges, which help them, improve in academics, self-esteem and social

FEDERAL EXPRESS MODULE 1 SLP Essay Example | Topics and Well Written Essays - 500 words

FEDERAL EXPRESS MODULE 1 SLP - Essay Example e the nature of the operations given the newfound understanding of operations management and productivity, and identify the strategy or global strategy of Federal Express. Federal Express operates under a variety of names depending on the product or service that the particular brand name provides. These include FedEx Corporation, FedEx Express, FedEx Ground, FedEx Freight, FedEx Services Solutions and Technology, FedEx Trade Networks, FedEx SmartPost, FedEx Custom Critical, FedEx Kinko’s Office and Print Services, and FedEx Global Supply Chain Services. The company’s main line of business is shipping (Federal Express 2008). This paper will focus on the shipping services provided by Federal Express. According to the Federal Express website (2008, pg. 1), â€Å"The modern air/ground express industry was pioneered with the founding of Federal Express in 1971; the corporation was created in 1998 as FDX Corporation and became FedEx Corporation in January 2000.† The company is headquartered in Memphis, Tennessee and is led by CEO Frederick W. Smith. It has been listed on the NYSE as FDX since 1978 and pulled in $35.2 billion in revenue in 2007. Over 290,000 employees work for the company worldwide. The average daily volume for the company is â€Å"more than 7.5 million shipments for express, ground, freight and expedited delivery services ,† the service area covers, â€Å"more than 220 countries and territories, including every address in the United States,† and fedex.com sees, â€Å"over 15 million unique visitors monthly; more than 3 million package tracking requests daily and 15 million packages shipped via FedEx Ship Manager monthly† (Federal Express 2008). The company is already going global at a strong rate. Not only do they have locations in Canada, Europe, The Middle East, Africa, Asia, and Latin America, but they also service a list of countries that is way too big to list in this paper. It appears that they have a very strong global strategy,

Abstract (Short version) Outline Example | Topics and Well Written Essays - 250 words

Abstract (Short version) - Outline Example As a creative artist, I integrated Sukhothai artistic forms into my art works, to prove the emotional effect. Literature review helped to gather background information about aspects of Thai arts. Another approach used was, the experimental jewellery making. Here, I applied Sukhothai artistic forms into my jewellery. When I wore my finished jewellery, this sparked an emotional effect of calmness and tranquillity in my mind, thus proving the interaction between Sukhothai jewellery, Buddhism, and the mind. Nonetheless, the study objective was achieved; as I was able to prove the relationship between artistic forms in Thai jewellery, and the emotional effect these have on the mind. This study results will benefit lovers of jewellery, and encourage more to possess jewellery. The Thailand artists will be motivated to invest in, and enhance their jewellery designs. This Thai cultural aspect will thus, become popular. This might also result in increased global demand for jewellery, because of its proven

FEDERAL EXPRESS MODULE 1 SLP Essay Example | Topics and Well Written Essays - 500 words

FEDERAL EXPRESS MODULE 1 SLP - Essay Example e the nature of the operations given the newfound understanding of operations management and productivity, and identify the strategy or global strategy of Federal Express. Federal Express operates under a variety of names depending on the product or service that the particular brand name provides. These include FedEx Corporation, FedEx Express, FedEx Ground, FedEx Freight, FedEx Services Solutions and Technology, FedEx Trade Networks, FedEx SmartPost, FedEx Custom Critical, FedEx Kinko’s Office and Print Services, and FedEx Global Supply Chain Services. The company’s main line of business is shipping (Federal Express 2008). This paper will focus on the shipping services provided by Federal Express. According to the Federal Express website (2008, pg. 1), â€Å"The modern air/ground express industry was pioneered with the founding of Federal Express in 1971; the corporation was created in 1998 as FDX Corporation and became FedEx Corporation in January 2000.† The company is headquartered in Memphis, Tennessee and is led by CEO Frederick W. Smith. It has been listed on the NYSE as FDX since 1978 and pulled in $35.2 billion in revenue in 2007. Over 290,000 employees work for the company worldwide. The average daily volume for the company is â€Å"more than 7.5 million shipments for express, ground, freight and expedited delivery services ,† the service area covers, â€Å"more than 220 countries and territories, including every address in the United States,† and fedex.com sees, â€Å"over 15 million unique visitors monthly; more than 3 million package tracking requests daily and 15 million packages shipped via FedEx Ship Manager monthly† (Federal Express 2008). The company is already going global at a strong rate. Not only do they have locations in Canada, Europe, The Middle East, Africa, Asia, and Latin America, but they also service a list of countries that is way too big to list in this paper. It appears that they have a very strong global strategy,

Voter Initiatives Affecting Ell Essay Example for Free

Voter Initiatives Affecting Ell Essay It is no secret that the debate over what is the best course of action to educate our non-native English language students across the country is a highly charged topic that runs from the classroom to Capitol Hill. There have been many shifts in direction and focus of educational programs for English Language Learning (ELL) students during the past century in our nations history. In 1968, with the passage of the Bilingual Education Act (Title VII of the Elementary and Secondary Education Act) legislation was adopted to support programs for educating language-minority students. For the first time, this federal law provided legal guidelines and funding for transitional bilingual education programs. This legislation was further developed in 1974 as a result of the US Supreme Court ruling in Lau V Nichols where a group of Chinese immigrant parents in San Francisco argued that the school district was not adequately providing an equal and effective education because they failed to address their students needs to learn English. As a result of this ruling the mandate to school districts was established to focus funding and attention around a sufficient bilingual education program. Several rulings following this case helped to clarify the need for adequate pedagogy, a sufficient number of qualified teachers to implement the program and a system to measure the effectiveness (Mora,2009). However, the tone of bilingual education began to shift beginning in 1998 when states began to propose anti-bilingual-education ballot initiatives. Three such initiatives were passed in California (1998), Arizona (2000), and Massachusetts (2002) but were rejected in Colorado (2002) and Oregon (2008). (Mora, 2009) All three initiatives in California, Arizona, and Massachusetts were initiated by the same person, Ron Unz, a wealthy chairman of a financial services software company from California. The result of his efforts created Proposition 227 in California, Proposition 203 in Arizona and 603 CMR 14.00 in Massachusetts which all required that English language learners be educated for one year in a sheltered English immersion program. After that time students must then transfer into mainstream English classrooms. The laws only allowed for instruction of students in their non-English native language under limited and restricted conditions through a parental petition and waiver process (Mora, 2009) The real issue at hand concerning these introduction of these laws are much deeper cultural and sociological issues. According to the California Department of Education, changes in school demographic figures indicate that the language minority student population at that time was growing two and a half times faster than the general student enrollment. As an example, nowhere was this change more notable than in California where 1.4 million students were classified as English language learners, with native Spanish-speakers comprising 82 percent of this population (Weisman and Hanson, 2002). Before the implementation of Proposition 227 eliminated the need to provide bilingual education, California was reported to be short 22,000 bilingual teachers. Bilingual teachers on average were paid $5000 more annually than non-bilingual teachers. This law eliminated the need for these resources. To other voters, the concept that children can learn in their native language while also learning English and eventually achieve academically in English contradicted the American tradition of assimilating immigrants into the mainstream society. To many opponents of the bilingual education program that existed prior to these laws, encouraging bilingualism and biculturalism threatened the very definition of the American culture, which, they believed, promoted the values and language of a common group (Weisman and Hanson,2002). ). These proponents of the initiatives believed that new immigrants must abandon their native languages and cultural practices to fully assimilate into U.S. society. They feared that Spanish-speaking immigrants in particular had been clinging to their language and resisting learning English (Mora,2009). It remains to be seen the impact that this legislation has had on the academic outcomes of ELL students. In Arizona, research has suggested that the immersion program has been ineffective with only 11% of students entering the one year program actually obtaining English proficiency within a one year period (English for children, 2013). In California, due to the dramatic changes in the education policy of the state since the passage of Prop 227, it is difficult to measure the impact that Proposition 227 specifically has had on the outcome of these students (American Institutes for Research and WestEd, 2006). One thing is clear, the improvement in the outcomes for ELL students since the adoption of these state initiatives has not been noteworthy. While there has been a slight decrease in the performance gap between ELs and native English speakers, it has remained virtually constant in most subject areas for most grades (American Institutes et al, 2006). Despite the new law, the growing presence of students whose native language is not English indicates that the need for teachers who can understand the language and culture of their students has not waned (Weisman,et al 2002). Educators have reported that since the implementation of the law in their classrooms they have felt frustrations about instructional constraints, concerns about adverse effects on students, fear, intimidation, tension, and a sense of political consciousness(Weisman et al, 2002). In conclusion, the one common denominator resulting from the implementation of the state voter initiatives is that it has created conflict between the law and the instructional tools that educators know to be effective. The initiatives have been more of an expression of cultural ideas and insecurities that have affected the productivity and the role of our education system as it pertains to integrating immigrant Americans. In the future, in order to best navigate the changes in policies and legal mandates concerning the outcomes of ELL students, educators should lean more on research and experience to drive educational programs that will be most effective to this population of students. In this way, our countrys education system can lessen the emotional impact of various cultural groups and political agendas and allow all students to receive the core educational standard set forth in the Equal Education Opportunity Act of 1974, a fair and equitable education for all students regardless of race, ethnicity or language of origin. References American Institutes for Research, WestEd. (2006, January 24). Effects of the implementation of Prop 227 on the education of English learners, K-12. Retrieved from http://www.wested.org/online_pubs/227Reportb.pdf English for children (Arizona Proposition 203, 2000). (2013, January 24). Wikipedia. Retrieved from http://en.wikipedia.org/wiki/English_for_Children_(Arizona_Proposition_203,_2000) Mora, J. K. (2009, April). Membership. Educational leadership: Supporting English language learners: From the ballot box to the classroom. Retrieved from http://www.ascd.org/publications/educational-leadership/apr09/vol66/num07/From-the-Ballot-Box-to-the-Classroom.aspx Weisman, E. M., Hanson, D. Z. (2002). Teaching English language learners after Prop 227: Reflections of bilingual teachers. Issues in Teacher Education, 53-68. Retrieved from http://www1.chapman.edu/ITE/weismanhanson.pdf

The Role Of External Auditors In Detecting Corporate Fraud Accounting Essay

The Role Of External Auditors In Detecting Corporate Fraud Accounting Essay INTRODUCTION This introductory chapter intend to inform the reader on the multiples issues that will be tackled in this paper. So after describing the main issues, this chapter will therefore cover the rationale of the research, the aims and objectives as well as the limitations encountered, which all will be fully explored. Eventually a review of the structure of the research will also be conducted to conclude this first part. Description of the issue External auditors responsibilities and roles have always been highlighted by several questions such as Where were the auditors (Yuhao Li, 2010) in main financial scandals as the Enron affair in 2001, the WorldCom in 2002 and Parmalat in taly in 2003. As these entities stated were very wealthy and profitable, when suddenly they were declared bankruptcy subsequent to the discovery of several irregularities and fraud. Alleyne and Howard (2005) argue that these kind of corporate disasters are frequent and are affecting the responsibility as well as the independence of auditors in detecting corporate fraud. Why did not the auditors catch it this is the first question that arises following a corporate failure. That is why, in relation with the above question and according to Millichamp and Talor (2008), there is a difference called Perception Gap between the public and the auditing profession concerning the duty of an auditor regarding the fraud and errors detection. Therefore the auditor duty can be seen as the independent examination and expression of opinion over the financial statements produced by the entities. It must be done by an appointed auditor in compliance with the relevant statutory obligation (Millichamp and Talor, 2008). Yuhao Li (2010) in the case analysis of the Enron scandal and some others authors such as Koh H. C. and Woo E-S (1998) the Expection Gap in Auditing, acknowledged that the public and stakeholders hold different beliefs about the auditors duty and role but also about the message stated in the companies audit reports. So apparently the public misperceptions are mainly the major liability issues that auditing profession is facing. So given these concerns, the external auditors role and duty are being misunderstood by the main part of the public due to the recurrence and the diversity of corporate fraud. Thus this paper targets to address the numerous issues related to the role and the duty of an auditor in particular concerning fraud. Rationale of the research In the financial and auditing area, several literature and researches exist on the crucial role and duty of external auditor in preventing and detecting corporate fraud. Some authors, who stand for investors and those having interest in business, toughly consider that a corporate failure is resulting from either negligence or even often from a lack of knowledge from auditors. So in other words, most business failure is due to an audit failure (Dixon, Woodhead and Sohliman, 2006). Multiples studies similar to the research stated above are holding the public belief unchanged, thinking that auditors are mainly responsible for any corporate financial scandals. Thus, further research over this concern is required in order to bring an efficient approach to reply over this issue. Also this research will be focusing on the only role and duty of the external auditors, which is different from previous paper on both external and internal auditors. The paper will also emphasize on fraud as eleme nt of the expectation gap. This will enable separate point of view from corporations angle and from individuals angle. Therefore the research aims to bring additional contribution to a well-known ground in the major counties with important stocks exchanges such as the United Kingdom. 1.4.Aims and objectives: This study will target to bring a clear and defined overview of the role of the external auditors in the auditing process in particular their responsibilities regarding the corporate frauds. Then the research will be carried out and will be focused on the role and the liabilities of the auditor in fraud detection. In the meantime fraud concept will be explained and detailed to help to better understand the types of fraud, the ways usually used and as well as the different potential perpetrators. During all the study long, some responds will be brought to many questions underpinning this paper. Those questions may vary from related questions to the traditional role of auditors to their role and liabilities into corporate fraud. Thus the essential questions underpinning this study are: The importance and effectiveness of auditing. The role of the auditor in particular in an financial environment changes The origin, overview, size and type of corporate fraud What further measures should be taken by auditors to ensure detecting corporate fraud Should auditing move from the archival approach (auditing process at the end of accounting period) to a permanent auditing where auditing will be processed while corporate is operating. What changes should be made to ensure the efficacy of auditing. However, by studying these questions, this paper will discuss on the fundamentals issues on auditing especially auditors role in detecting fraud, but will also bring a presentation of the auditing theory and practice which are, most of the time misunderstood. Therefore one of the key objectives of this study will be to show whether or not that auditors responsibility were engaged in failing to detect the frauds in the past financial scandals. Limitations and constraints This study has encountered some limitations and constraints. Indeed the research will be deliberately focusing on the sole external auditors as third party appointed to report to shareholders. This choice is due to the fact that in this research, it was imperative to maintain a detachment between auditors and managers so that the auditor cannot be friend or relative to any owner. It is also crucial that he is not holding any stock in the entity or any monetary stake in any other of their subsidiaries or holdings. Also the fraud concept used in the research has been defined as the act of deceit that results from misrepresentation of a material fact with knowledge of falsify of the representation or with lack of reasonable ground for belief in its truth (Association of Chartered Certified Accountants, 1986, P12). The factor Time also remained as constraint as such research requires much longer time for data collecting, searching and data analysis purpose. As well as the time, the study has experienced constraint over the search of literature because most papers written does not support the auditor duty or role due to the fact that they are subsequent to financial scandals. However the purpose of this paper is to review the different opinions concerning the role and the independence or auditors and the effectiveness of auditing to detect frauds and errors. 1.6. Structure of the research This research on the role of the auditor in detecting corporate fraud will be designed by a second chapter called context in which, different financial crisis such as Enron and Parmalat will be analysed. A third chapter will present different literature review concerning, the role and reliance of external auditors at the light of past scandals as well as the nature and different kind of fraud. An consideration will also be given to the independence of auditors and their related auditing bodies. The fourth part, which is the description of the methodology, used to carry out this study, will also include the justification of the employed method as well as its limitations and divers constraints confronted when conducting the research. A fifth part will therefore summarise the research finding, then interpret the numerous collected data. Then eventually the sixth part of the paper will address a conclusion of the study and the results found from it. In this section, a general summary will be required including further research guidance and recommendations. 1.7. Summary The research will underpin on the different questions stated in the introduction of this research. Therefore in the second chapter (context), an analysis of the environment through which the research has to be related is essential. Chapter 2: Context The fact of carrying out an audit remains vital and important for all companies, especially for public listed companies. It is essential for companies that audits are carried out for several reasons. First of all it ensures stakeholders that company is being properly run on their behalf, respectful of company policies and complying with the law but also that the investors money is in safe hands. The concept of auditing has been extremely developed over the past decades, raising some reflections on auditing as a discipline rather than just a simple practice. Thus some questions have quickly been raised on the role of the auditors. So to better understand the role of the auditors as well as the auditing process within a corporate, it is important to adopt a critical approach, as part of the issue surrounding the role of the auditors, starts by a misunderstanding of the nature and the role of the auditor. (Soltani, B., 2007). To describe the main issues around the role of the external auditors in detecting corporate fraud, it will be useful to refer to questions such as do auditors spend more time to cover their backs than giving helpful information to investors or where were the auditors? , Critical and general questions that arise after financial scandals such as Enron in 2001 in the United States of America or the Parmalat affair in Italy. Indeed these kinds of corporate failure are repeated and have exposed some issues regarding the responsibility of the auditors in detecting corporate fraud (Hilton, A., 2010). The cost of fraud is increasingly affecting many businesses all around the world. Everybody is affected as a victim of fraud because of the high products costs and also because of low corporate profits. So in order to put an end or to reduce this practice, auditors (internal and external) are operating to help to enforce accountability and to set up confidence in financial reporting. Therefore this introductory stage aims to inform the readers on the issues that will be addressed in this paper. The paper will also cover, the aims and objectives of the research, the used research methodology, the scope and limitation of the study and the literature review with the proposed chapters. 2 LITTERATURE REVIEW: 2.1Overview on Auditing: First of all, audit will be defined as an exercise designed to enable an auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework (the Institute of Chartered Accountants in England and Wales, 2008, P.6). So an auditor is the qualified person who gives a conclusion whether the financial statement of a company shows a true and fair view. It is important to know that it exists the audit threshold, which is specific to each country or economic area, for example in the United Kingdom, all companies according to the Institute of Chartered Accountants in England and Wales (2008) are required to be audited except some very small companies and since 2004 exemption were extended to all companies which fulfil the following criteria: -The business must be qualified as small company under the 2006 companies act -The businesss turnover must be less than  £5.6 million -The companys gross assets (noncurrent assets and current assets) must not exceed  £2.8 million. Essentially after the industrial revolution (1750-1850), the management of companies moved from owners or sole traders to managers to make it more professional, therefore that where the need for auditors comes from in order to have independent auditors from management to report to owners. In the United Kingdom the primary purpose is to detect frauds and the errors. However the general objectives of all audit engagement will include the following targets according to Soltani B. (2007): A check up and evaluation to find out whether the financial statements and the footnotes have been prepared in accordance of the specified criteria A global evaluation of the effectiveness of the internal control systems used for the financial reporting during the past accounting period An evaluation of the possibility of fraud that could occur within the organisation And finally it will be essential to evaluate the probability that the organization will carry on as a going concern. Also the main purpose of the audit consists in helping to enforce accountability and promote confidence in financial reporting. Auditing as well represent a relevant way for shareholders and stakeholders to help ensure that managers and directors are acting in companys best interest, because directors are mainly responsible for managing the affairs of the company on behalf of the shareholders (Wells, J. T., 2004). 2.2History of the auditor role concerning fraud: Auditing has gone forward in the capital market economy especially during the past century while its traditional and original purpose was to ensure that honest and accurate accounting have been held in the affairs of state, government services or others public bodies. With the time the concept of auditing has enlarged essentially with the economic and industrial developments, since then auditing concepts have expanded bringing more than practical aspect to its previous one. Thus a review of auditors objectives evolution in the time will be essential to appreciate all the controversy made round the auditors liabilities (Soltani, B., 2007). 2.3Auditors and fraud history: 2.3.1Prior to 1500: Long time in the past, the auditing function was used, for example merchants were helped by some auditors to support them in their business accounting. As that kind of audit was design to control and to verify the duty of agents in charge of the trade, so the audit primary function was to prevent and to detect frauds (Turley and Cooper, 1991). 2.3.2Between 1500 and 1850: With the expansion of the industrial revolution, auditing also have been developed due to the fact that even a that period there were a separation between investors or owners and the persons in charge of running the businesses. Few changes were made for this period and overall the objectives of auditing remained the same as the practice was based on verifying the business transactions to uncover false operations. So this stage has settled standards for accounting practice that will be expressed later in the British company act 1862 (Turley and Cooper, 1991). 2.3.3Between 1850 and 1905: Due to the expansion of businesses and the separation of ownership and control, it became obvious to find a proper control system rather than a check up of companys records by owners. Also with the establishment of the Society of Accountants in Edinburgh in 1854, which became the Institute of Chartered Accountants of Scotland, it has been recognised that it is important to be trained and to have relevant skills for such control function (Turley and Cooper, 1991). 2.3.4Between 1905 and 1946: At this period the role of the auditors has evolved due to more complexity in business. So auditors duty changed toward their capacity to express their confidence and credibility over financial statement rather than certifying documents and therefore making them clear even though they were not (Turley and Cooper, 1991). 2.3.5Between 1948 and 1980: During this period the audit objectives have moved from the simple fraud and errors detection to an expression of an expert opinion over the adopted financial reporting and financial information. Since then auditors will be in charge of verifying recorded information and whether they have been correctly made, they also had to check if transactions in books are in accordance with disclosed information before they finally expressed their opinion whether the accounts have been prepared regarding a True and Fair view (Turley and Cooper, 1991). 2.3.6Current situation: During the years after1980, many financial scandals previously stated have put the effectiveness and the responsibility of the auditors in cause. However the role of the auditors did not change deeply when the fact showed that extension have been brought to the auditors duty. Also to reinforce their practice, the financial services had imposed a duty to report all frauds suspected or detected. Consequently to changes, the Auditing Practices Board has issued the statement of auditing standards 110 related to fraud and error (The Institute of Chartered Accountants In England and Wales, 2008) 2.4DESCRIPTION AND VARIETIES OF FRAUD: An auditor is in charge to draw conclusion whether a companys financial statements are free from material misstatement that could be due to fraud. Thus the International Standards on Auditing set out auditors responsibility regarding fraud through the ISA240; which will take account of evaluating risks of material misstatement and will also involve finding out the sensitivity of the financial statements to material misstatement caused by fraud (the Institute of Chartered accountants in England and Wales, 2008). Fraud is a word which is often use to cover a wide range of illegal acts, then according to OGara J. D., (2004) Fraud is the intentional and illegal act of deception or of manipulating accounts. It can be operated for the benefit or to the detriment of the corporate and by persons inside or outside the organization. Its also essential to mention that fraud is a deliberate cheating for the satisfaction of an individual or group. However in this paper we will only be concerned by fraud that may be detected by auditors. Actually, we will classify fraud through two dimension which are whether the perpetuated fraud is for or against the organization and secondly to find out the class of the culpable or perpetrator. Regarding the type of fraud it could either be: Corruption or misappropriation within the business which case is a fraud against the business. Fraud concerning the financial reporting which is considered as a fraud for the organization as well as the money laundering. External fraud against the organization (for example false checks or credit card fraud), (OGara, 2004). And for the perpetrator it could either be: management, employee or non-employee. However management frauds are most of the time completely different from employees, as management will be using positional power rather than taking advantage of internal control weaknesses. Most of the time financial reporting fraud occurs at the top of an organization and is run up by senior management the operating management is more likely to commit bribery and corruption as fraud rather than the others types, whilst administrative managers will go for asset-misappropriation. For many others reasons, management fraud is under detected, and also when its detected most frequently it remains not prosecuted, that why for internal auditors the primary responsibility will be recognition and detection (OGara, J.D., 2004). As stated above, external and internal auditor remain different, thus that is why management frauds against the business are extremely difficult to detect for internal auditors and it s requires further perspectives than just normal accounting. So detecting management fraud remains the greatest challenge for those internal auditors because of its high impact on the business often even more significant than the other types as it is usually an off the books fraud (OGara, 2004). 2.4.1FRAUD AGAINST THE ORGANIZATION: 3.1.1Management fraud: As mentioned earlier, the area of most management fraud against the organization, generally conflict of interest, is under reported, because it is the most embarrassing for a corporation. According to John D. OGara (2004) Management fraud could also involve non management individuals, and we will states below some common characteristic to those frauds: Mainly relational fraud, which could be for example to divert corporate profit rather than doing transactions, which could be detected by auditors. The average management fraud loss is 8 times the average employee- fraud loss (excluding financial statement fraud) The impact of the fraud is significant and essentially not apparent in the records (income statement or statement of financial position of the corporate) due to the fact that they are off the books. Also the perpetrator is a higher in the corporation so making him a trusted employee. Frequently other persons could facilitate management fraud for example some accomplice specially in bidding situation. Also for most of the time, fraudulent misappropriations happen through fraudulent middlemen companies which are typically created for the sole purpose of fraud without any legitimate business purpose. In some cases the middlemen company is easily identifiable because of the volume of businesses or for its real position between suppliers and customers (Wells, J. T., 2004). Some symptoms making the fraud detectable: Some symptoms can help to find out the ongoing fraud situation in corporations such as: Clear appearance of some anomalies in the profit and loss accounts, such as diverted profits. Generally when there is fraud at the top, we could also see fraud further down just like food chain. There are lifestyle manifestations of the fraud in most cases because individuals are engaged in fraud to make their personal business The use of substantial middlemen companies, inserted between the corporation and its suppliers or its customers that are no economic benefit to the corporation. The changes that can affect corporation margin and which are not supported by external or inherent economic conditions. Inexplicable bankruptcies or significant gaps between market and contract prices. It is important to mention that a high volume of personal and confidential mail sent to managers or senior managers could also pull auditors attention (OGara, J., D., 2004). 2.4.2FRAUD FOR THE ORGANISATION: Significant fraudulent financial reporting used to be done and whats surprising is that it does not specially result from a breakdown in the internal accounting control system, but it just comes as a confirmation that senior management uses positional leverage to overpower their corporate accounting control system. And it has been demonstrated that usually more corporate fraud begins at the top and one issue for the internal audit is the corporate accountability rather than the corporate accounting (OGara, J.D., 2004) So, many questions arise to find out what is the role that internal auditor should play? The internal auditors should be an arm of corporate governance rather than a group of controllers or accountants (Wells, J.T., 2004). Some symptoms of financial reporting fraud: Considerable off the book businesses or transactions with related entities especially when disclosure rule is not properly respected. Unsupported journal entries particularly around period end that can have effect on the income statement or changes in the statement of financial position such as provisions, depreciation or inventory valuation. A lack of transparency of financial statements or changes in accounting principles to a favourable basis in order to make more benefit or to hide corporate profits Volatile operating margins mixed with controversial margins which do not match with the corporate results from operations (OGara, J. D., 2004) 2.4.3Role of the auditor in investigating and detecting: In this part it is important to make a clear difference between recognition and detection and between detection and investigating. So chronologically fraud recognition happens first because at that step auditor becomes aware of fraud possibility then followed by detection when he determines the probability of fraud (OGara, J.D., 2004). Usually it is better when fraud recognition happens earlier so auditors could have more time to run deep investigation s through corporate financial statement. Investigations constitute a separate stage from detection in the fraud chain as they will be concerned by: Verifying inventories and checking bank reconciliations, also confirming receivables When detected, pay attention to fraud life circle to find out the duration and the mechanism Determine the true identity or any middlemen company and also make himself available for employees that could bring more information than expected Using corporate resources carefully and discreetly to obtain information Interviewing employees, but in this situation the order does matter because it is advised to keep prime suspect for to end and not to let them know about any prior information from others employees interview (OGara, J.D., 2004). After investigating stage when fraud is found then it will be time to report it in accordance of the Auditing standards. Also an auditor should have these qualities stated below according to the Institute of Chartered Accountants in England and Wales (2008, P75): Accountability Integrity Objectivity and independence Competence Rigour Judgement Clear, complete and effective communication Association Providing value Fraud is a major cost for corporation, that why auditors are operating to uncover typical fraud that could affect corporations. And also auditors are really close to corporations than any other adviser to try to help them and to eliminate fraud. However auditing also has certain limitations that affect it on its way to investigate and track fraud. 3.METHODOLOGY 3.1Overview The main purpose of this part is to expose the methodology used to realise this research. It will also detail the different steps including the scope and limitation of the paper. 3.2Methodology used: The methodology employed in this paper can be divided in two parts. In the first, it will be question to detail the effective role of the auditor as well as an explanation of fraud and its different types. The second part will include a review of the responsibilities of auditors based on the previous financial scandals such as BCCI, WorldCom or Enron in the United States of America. However this research will involve both a primary and a secondary research The objective is to properly define the responsibilities and liabilities of the auditor in a primary research. Then in a secondary one, due to numerous researches dealing with the topic, it will be essential then to compare the current role and liabilities of the auditors with the stated behaviours of the auditors which were related to the past financial scandals. Also a full explanation will be given regarding the fraud to better understand the scope of the research. 3.3Justification of the methodology used: This part is intended to justify the choice of the current research methodology, so it crucial to say that this study has been established to answer some questions such as: Are auditing crucial in the in the corporate capital markets? Can auditors effectively detect or prevent all frauds, what further changes could be suggested? These questions are discussed in a context of extensive changes in the capital market as well as the subsequent complexity brought into the corporate financial reportings. 3.4Scope and Limitations: This part gives an overview of the issues encountered during the research. So first, it is important to mention that the use of both primary and secondary data brings some problems. Thus the secondary data were essentially used due to the time and material constraints. However, if not properly interpreted, such data usage may cause error. Also this paper will be mainly focusing on the role of external auditors in fraud detection concerning the major financial scandals in Europe particularly in the United Kingdom. But also due to the importance of some scandal like Enron in the United States of America, this study will include analysis based on such case. As well the scope of this research might be different to another paper in term of period, as a research made after Enron or Parmalat case might be different from a research made before. 3.5Research Timetable: RESEARCH ACTIVITY JAN FEB MAR APRIL MAY JUN JUL AUG SEPT OCT Topic choice and defining research area Literature search and critical analyses Proposal submission Conducting and transcribing interviews Analysing and discussing results Write up Dissertation submission 4.CONCLUSION This paper highlights the effective role and function of auditing in a difficult context such as financial scandals like Enron, BCCI or Parmalat. Also it is crucial to define the borders of auditors role in fraud detection as well as the scope of the auditing process within the corporate. However this studys final words and recommendations will be based on further research and the next findings.