Wednesday, January 29, 2020
Childhood Essay Essay Example for Free
Childhood Essay Essay Natural growth is the child-rearing method that working class and poor parents use to raise their children because there is not a lot of time and money for structured activities and long verbal discussions with the children (Lareau, 2003). Families who practice natural growth child rearing practices need to focus on providing the simpler needs of the child like providing shelter, clothing, food, and water therefore unable to have the structured activities and worry about establishing communication skills. This is important to consider because the way children are raised because this has a social impact. The children that are being raised today will eventually grow up to be a part of their own society; there are social impacts on the current society because of the methods of child-rearing and the consequences that these child-rearing practices are having on children with the way they interact in society, There are benefits and disadvantages to both childrearing methods reported by Lareau (2010) however there are definitive differences in the childââ¬â¢s outcome due to the childââ¬â¢s social class and thus the method the child was raised with. In concerted cultivation children spend a lot of time with adults at structured activities and so they start to communicate with adults as relative equals. The children of concerted cultivation also have longer and more reasoning conversations with their parents which leads them to the sense of entitlement when dealing with institutions (Lareau, 2003). Children raised with concerted cultivation had a larger group of language skills than children raised with natural growth because they communicate longer and more often with adults. This leads to children raised with concerted cultivation having the ability to manipulate rules and thus deal with institutions easier than those of natural growth, however they also have issues figuring out how to occupy their time because they did not often do ââ¬Å"free playâ⬠(Lareau, 2003). The children that are raised with natural growth have less communication skills simply because they have less experience talking to adults (Lareau, 2003). Parents of natural growth have to worry about putting food on the table and taking care of many basic needs so when the children are spoken to its often in short direct phrases, without any room for questioning or discussing. The children who are raised with natural growth also do not have that much time spent in structured activities with adults as the children of concerted cultivation (Lareau, 2003). The children who are raised with natural growth developed what Lareau (2003) reported as constraint. Constraint was the disadvantage that natural growth children experience because of their lack of communication skills and the subordination they felt to adults. Children raised with natural growth absorbed their parents feelings of powerlessness with institutions and learned to distrust authority. These differences tend to perpetuate themselves when it comes to differences in child rearing because what class a child is raised in impacts his/her life and then when that child grows up and has children of their own the child rearing practice will most likely be used again if the child grows up to live in the same social class. It is a cycle that continues throughout generations because children usually grow up to be in the same social class they were born into and since the child rearing practices are social class based primarily the children will raise their children as they were raised. After reading Lareauââ¬â¢s (2003) case study I had to do some reflection to figure out with method of child-rearing it was that I was raised in. My family has crossed the line from middle class to working class several times through my childhood, but predominately I feel as if I have been raised using concerted cultivation. My mother and father separated by the time I was seven years old. While at times living with my mother basic necessities were hard to come by because of her poor management of finances, my father always was middle class (I lived with him permanently from age 15 on) and I feel as if I have been raised a middle class child. Since, I was younger I now realize I was active in many structured activities such as: ballet, tap, jazz, girl scouts, youth group at church, choir, bell choir, church plays, cheerleading, cross-country, track, and swim team. Although I did not always think of the activities I participated in to be particularly hard on my family at the time I now realize with my brother, two sisters, and all of their activates my mother must have found it very hard to transport us all to our different activities. The number of activities I was involved in during my childhood shows proof of my upbringing being concerted cultivation because one of the characteristics of being raised with concerted cultivation is a lot of structured activities such as the ones I participated in (Lareau, 2003). Another concept of concerted cultivation which I know I have also be blessed with in my child-rearing is the better communication skills due to long discussions and reasoning with my parents (Lareau, 2003). Both of my parents have always encouraged my sisters, brother, and me to talk openly and voice our opinions. I did not realized it growing up, but now I understand that the lengthy communications I had with my parents enabled me to have a larger vocabulary, good communication skills, and feel comfortable when talking to authority or adults from institutions. The sense of entitlement I feel due to my middle class upbringing makes sense because of the amount of time I spent in structured activities with adults (Lareau, 2003). The time I spent with adults as a child and the way I spoke to them made them relative equals in my perspective. This is an advantage of having a concerted cultivation middle class upbringing because I do not mistrust authority or feel subordinate to intuitions, on the contrary I feel as if they are to serve me and that I can work with institutions to get both my and the institutions needs met. It makes sense that my entitlement feelings allow me to perform well in college and to communication effectively with all professors or staff at the college because of the experience I had dealing with institutions when I was younger. Another concept of concerted cultivation that I have experienced in childhood has to do with social connections. Much like Lareauââ¬â¢s (2003) case study has reported concerted cultivation raised children had weak ties with their extended family. This is true in my upbringing because while I love and sometimes talk to my extended family I seldom see them or would by any means categorize our relationships as strong kinship ties (Lareau, 2003). This I feel has been an unfortunate result of concerted cultivation because I see how some of my other cousins behave towards each other as they are so close talking everyday and meet several times a week for lunch or dinner. I feel this is sad because while I would love to have stronger ties with my extended family I realize it is not a part of the way I was brought up because of my middleclass child-rearing. The concept of my social connections often being mostly in homogenous age groups as a child is very accurate (Lareau, 2003). Because of the activities I participated in and the area in which I lived and went to school I predominately have friendships through activities with children much like I was at the time.
Tuesday, January 21, 2020
Attention Leads to Confidence in the Chrysanthemums Essay -- John Stein
Women, always have and always will love receiving attention; especially when that attention is from a male because girls just like feeling special above all else. In The Chrysanthemums by John Steinbeck, Elisa Allen likes this recognition as well. However, her husband Henry is selfish and too occupied to deal with Elisa and this makes her feel unimportant. Later on, when the man on the wagon arrives at the ranch Elisa and her chrysanthemums find the respect that every woman hopes to secure. Nonetheless, that respect given to Elisa was brief since the man discards her confidence and her chrysanthemums on the road. Therefore, it is clearly evident that the amount of notice bestowed to Elisa and her chrysanthemums alludes to her level of confidence. Throughout the story, Henry Allenââ¬â¢s selfishness and mixed priorities result in the neglect of Elisa which causes her to feel unappreciated and unloved. Elisa is not very comfortable around her husband Henry, this fact is illustrated when ââ¬Å"he leaned over the wire fence that protected her flower garden from cattle and dogs and chickensâ⬠(Steinbeck 270). By keeping Henry outside of the garden, on the other side of the fence it is shown that Elisa does not trust him to get near her chrysanthemums. The chrysanthemums are very symbolic in the story as they symbolize Elisa Allen herself, and her only source of joy in the world. Henry is not welcomed into the garden for fear that her confidence, joy and beauty may be crushed. Henry opposes Elisa and the hard work the protagonist has put into her chrysanthemums. Henry tells her that ââ¬Å"[he wishes she would] work out in the orchard and raise some apples [as big as her chrysanthemums]â⬠(Steinbeck 270). In d oing so, Elisaââ¬â¢s efforts go un... ... cries because her dignity is gone, and it becomes a realization that she will never get the attention she seeks, the one that will give her the confidence she needs. It appears as though hope is non existent for Elisa Allen and that is why the protagonist is described as ââ¬Å"crying like an old womanâ⬠. In conclusion, Elisaââ¬â¢s level of confidence is directly proportional with the amount of attention given to herself and her chrysanthemums. Henryââ¬â¢s selfishness causes Elisa to experience feelings of neglect. The bearded manââ¬â¢s interest in Elisa makes the protagonist feel very confident as a woman. Eventually, this same man makes Elisa realize that her expectations of men were too high as the man threw away her only source of joy in the world. When receiving unexpected extra attention, be prudent because it may be for other reasons than the one originally thought.
Monday, January 13, 2020
Savvy by Ingrid Law
Savvy by Ingrid Law. Cover Illustration by Terese Dikun. Dial Books, 2008. Ages 12 and up. Savvy is a story about an unusual family, the Beaumonts, whose family members awaken powers ââ¬â coined savvy ââ¬â at the age of 13. The Baumontââ¬â¢s sons, for example, can cause hurricanes and sparks with their savvies. The novel begins with Mibs, the youngest of the Beaumont clan, as she nears the eve of her 13th birthday and is excited to discover what her savvy would be. However, tragedy strikes a mere two days before her 13th birthday as Poppa, the Beaumont patriarch, figures in a terrible accident 90 miles away from home. What ensues is an extraordinary adventure fueled by Mibsââ¬â¢ unwavering belief that her savvy would be able to save Poppa. Riding a pink rickety bus and accompanied by her two brothers and the preacherââ¬â¢s kids, Mibs embarks on a journey to awaken her savvy and prove she can save the day. Ultimately, Savvy is a story about growing up and coming to know and accept oneself and others. It teaches about learning and seeing beyond appearances and appreciating what is skin deep. Savvy is a wondrous tale of hope, love, and redemption. The novel bridges the idea that each and every individual is very special, with unique gifts that make that person unique. Ingrid Law craftily manages to incorporate all of these into a concise yet elegantly written novel while still making the story and the characterization a priority, resulting in a book that leaves the reader filled with all sorts of wonderful emotions even after turning over that last page.
Sunday, January 5, 2020
Technology And The Cell Phone - 3727 Words
Wearing your computer may not be a future fashion statement so much as a way to carry the most ubiquitous personal electronic device with us wherever we may roam. Gear lust of the wearable sort stretches back to Bat Man s utility belt: technology you could take with you on the go. Today, we carry the modern version of a Star Trek communicator (the cell phone)-a device that is increasingly indispensable. Alongside the cell phone are a host of other handheld gadgets that would have been science fiction a few short years ago: child locators, universal remote controls (now capable of turning the AC down on hot summer days, opening the miniblinds, and controlling our increasingly-complex home entertainment systems, just to name a few standard jobs), portable CD and DVD players, and personal organizers. But where does our infatuation with portable technology come from? In the 1980 s, during the era of Reaganomics, computers became personal-and profitable. Until the first generation of the so-called home computers , computers had been anything but personal. Most of them were million-dollar mammoths that took up whole floors of buildings and took an engineering degree just to find the power button. Large corporations like IBM and Xerox were the only entities outside government agencies and research facilities that could afford computers-ironic, since many of the same corporations would miss the boat when it came to initial investments in the PC market. The Internet-destinedShow MoreRelatedCell Phone Technology1488 Words à |à 6 PagesCell Phone Technology The cell phone technology that is ever changing by the day was scientifically invented and born back in the early 1980ââ¬â¢s. Science was the main key to the birth of the cell phone which was put together by the Motorola Company who today is still making cell phones. Before the cell phone came out the car phone was the first mobile phone which were very large and had to be hooked up to a briefcase which supplied the power for the mobile phone. Science was the utilized to createRead MoreThe New Technology Of Cell Phones991 Words à |à 4 PagesA modern craze now is the new technology of cell phones. Everyone feels that they need them at almost every moment of the day. It may be normal in social life, but in the business world, this may cause a problem. With people glued to their cell phones, it is tough for anyone to really focus on anything. From Samsung, iOS, iPhone, LG, to Nokia, everyone is after the newest trends in the social world of technology. Some may feel the need to compete with one another to see whom has the better modelRead MoreCell Phone Technology Essay2791 Words à |à 12 Pagesuse cell phone technology at work, in public, or for personal reasons it all contributes to how connected we feel to other people and to our daily obligations.â⬠(Hanson) Take a walk down any major city in the world Rio de Janeiro, Moscow, Mumbai, Shanghai, or New York City and you will most likely find someone attached to their cell phone or blackberry. The number of cell phone subscribers world wide reached 4.6 billion at the end of 2009 and estimates show a growth rate of one billion cell phoneRead MoreTechnology And Evolution Of Cell Phones2038 Words à |à 9 Pages When cell phones were first introduced, they were large and expensive. In 1983 the first truly mobile phone was released by Motorola. It was the Motorola DynaTAC 8000x. To some people it is known as the ââ¬Å"Zack Morris phone.â⬠He used this phone on a regular basis in a popular television show called ââ¬Å"Saved by the bellâ⬠which took place in the late 80ââ¬â¢s to early 90ââ¬â¢s. It was an extremely large device compared to the ones we are used to now and it was only designed to make phone calls. It was not oftenRead MoreTechnology And Cell Phones For Granted1769 Words à |à 8 PagesNowadays we take technology like internet and cell phones for granted. They allow us to operate more efficiently and provide us with solutions to various issues. There was a time however when cell phones and the internet did not exist and technology was not as evolved. A time when fax machines were new and few in numbers due to its value and only the telephone was the central means of communication. During the 1970ââ¬â¢s, many or close to all businesses relied on postal service for financial papers suchRead MoreTechnology: The Invention of The Cell Phone Essay1431 Words à |à 6 PagesTechnology has been a part of Americansââ¬â¢ lives for several years and continues to improve. It has given society an easier way to communicate with family and friends with one simple device, the cell phone. A cellular phone is the most common type of technology used by all groups of people including parents, teenagers, and even young children. The number of people who own a cell phone also continues to increase, causing a huge distraction on society. Cell phones seem to own a person as they dependRead MoreNegative Effects Of Technology On Cell Phones807 Words à |à 4 PagesWith the growth of new technology, society is becoming too dependent on cell phones. Although communication and information may be important over a screen, it may take away from interaction in society. Overuse can cause negative side effects when it is not available as well as take away the overall experience of life itself. Cellular technology ha s contributed to negative and positive factors. It is best to view each side and understand how to best use it for a healthy lifestyle. To begin with,Read MoreSocial Construction of Technology: Cell Phone Development1289 Words à |à 6 PagesConstruction of Technology (or SCOT) is a new research tradition rooted in the sociology of technology. SCOT provides a multi-directional model based on the property of interpretative flexibility, and emphasizes on social influences on the technology design and development. This paper will apply SCOT principles to explore the development of cell phone, define the development of cell phone into three different stages historically, and analyze the interpretative flexibility of the cell phone accordinglyRead MoreAn Analysis of Cell Phone Technology, Security, and Individual Rights1059 Words à |à 5 PagesAn Analysis of Cell Phone Technology, Security, and Individual Rights In this technology driven era, I question what effect cell phones are having on our lives as American citizens? To investigate this, I read two articles. The first reading was ââ¬Å"Mobile Phone Tracking Scrutinizedâ⬠by Nikki Swartz originally published in the Information Management Journal for March/April 2006, and the second reading was ââ¬Å"Reach out and Track Someoneâ⬠by Terry J. Allen, originally published by In These Times onRead MoreEssay about The Most Important Technology: Cell Phones1220 Words à |à 5 PagesWhen I got the assignment, I sat thinking about which technology I felt was most important in my life and became amazed about how popular, of all the technology, cell phones have become. Itââ¬â¢s amazing that in our culture we make ourselves available every minute of every day. Many people donââ¬â¢t even have home phones anymore. Cell phones have become more of a necessity more than a need nowadays. They became an essential communication tool. Ce ll phone usage in the US has increased from 34 million to 203
Saturday, December 28, 2019
The Global Economy Has Changed The Way The Corporations Do...
Leadership in a globalizing world. The global economy has changed the way the corporations do business today. The melting of trade barriers among nations and their increasing inter connectedness, accelerated by technology has brought a profound impact on global business. The expanding global environment has extended the reach and goals of the companies with greater access to wider markets. Managers are looking to globalize operations, developing new markets for their products for better strategic business outcomes. Consumers also have better access to a greater variety of goods and services; and the competition to reach to the new markets with the right product is getting stronger among businesses. Globalization gives businesses better access to a global workforce, enables them to tap into international raw materials and financial resources. As the world economy is fast becoming a single interdependent system, businesses have competitors, customers, employees from anywhere in the wor ld. As indicated in the article ââ¬Å"Leading in a Globalizing Worldâ⬠, the author, Kanter, R. M. emphasized that being successful in the global business environment takes special skills. As global managers, the biggest challenge is to improve upon their ability to deal with ambiguity, complexity, and diversity. Understanding the bigger picture and acquiring the global vision is the key, i.e. staying informed what the competitors are doing, what customers prefer at different markets. For example, aShow MoreRelatedGlobalization Is A Form Of A New Market1483 Words à |à 6 PagesAs our world has grown increasingly interconnected the practices in the field of business have changed in a way never seen before in history. With a globalized economy come many advantages for the western countries at the forefront of this development. Inexpensive labor sources, countless potential business partners, and a larger pool of potential customers have drastically increased profits for Western corp orations. However, with these benefits many have come to question the morality of this formRead MoreThe Big Picture By Award Winning Authors That Offer Great Insight Into The Reason Behind The Global Economy Crisis1402 Words à |à 6 PagesThe Big Picture is a book by award-winning authors that offer great insight into the reason behind the global economy crisis. The book offers insight into the ways in which one can navigate their way into being successful economists where competition is stiff and the uncertainty of what the market could be tomorrow are a serious challenge. The authors give a clear pathway on how consumers, businessmen, federal reserves and the governments should take account of what is happening about them in orderRead MoreImpact of Global Competition on Trade Unions1552 Words à |à 7 PagesTo what extent does global competition undermine the power of trade unions? The development of free-market economics has, since the 18th century, resulted in the spread of a set of ideas, creeds and practices all over the developed and much of the developing world. Today, the globalisation of trade, capital, technology and innovation has accelerated competitive conditions for businesses all over the world. Globalisation may be defined as the opening of markets to the forces of neoliberalism andRead MoreEssay on Globalization: Sharing Our Prosperity With the World1388 Words à |à 6 Pages Globalization is the growing interdependence of the worlds people that involves the integration of economies, technologies, and cultures (Bradshaw). It is described as the increased movement of people, knowledge and ideas, and goods and money across national borders that have led to the increased interconnectedness among the world. Globalization is often thought of in economic terms but as we know there are three major components implicated with this idea including: economics, politics, andRead MoreInternational Awareness And Intercultural Competence1574 Words à |à 7 PagesBackground Global awareness and intercultural competence are some of the hottest buzz words in higher education right now. With the U.S. population becoming more diverse, and our economy increasingly interlinked with economic issues globally, government, business, and society at large are looking more and more to higher education to create the human capital necessary to continue U.S. preeminence around the globe (Duncan, 2011). The method of choice in higher education for teaching these competenciesRead MoreValue Maximization Is Not The Optimal Approach1158 Words à |à 5 Pagespursuing only one objective, i.e. profit maximization is not the optimal approach. A manager must develop a structure that will help employees to resist the temptation to maximize the short-term financial performance of the organization as thatââ¬â¢s a sure way to destroy value. Though, a manager needs to take into account the impact of their decisions on all the stakeholders as the first step towards value maximizat ion, the stakeholder theory falls short in describing how managers should make the necessaryRead MoreHow Neoliberalism Has Changed The World1221 Words à |à 5 Pages This essay aims to identify how neoliberalism has changed the way we do business in particular managerial strategies to maintain competiveness and adapt to changing market conditions. Firstly, I will briefly explain the term neoliberalism and how it has affected the world. Secondly, I will explain how neoliberalism has influenced managers and their strategic reforms. Thirdly, I will further explain the importance of strategizing and planning in regards to managers in todayââ¬â¢s market. Finally, theRead MoreClimate Change: We Need a Carbon Tax1188 Words à |à 5 Pagesand difficult environmental problems society is facing today is climate change. People do not realize how much the environment has changed for the worse in the last ten years, until they are told that the last two decades of the 20th century have been the hottest in the last 400 years, according to climate studies (Conserve Energy Future). Today the carbon dioxide levels have reached 396.81 parts per million (ppm). ââ¬Å"Carbon dioxide (CO2) has also increased over the last 100 years-- from about 300Read MoreEffects Of Globalization On Cities In Asia1278 Words à |à 6 PagesDraft Professors Chen, Cummins, Morrison, Lestz ââ¬Å"The Effects of the Global on the Localâ⬠Three Case Studies on the Effects of Globalization on Cities in Asia Today two massive trends can be seen in the development of the world: the process of rapid urbanization, and the process of globalization. The two seem to go hand in hand. The 40 largest mega-regions produce two-thirds of global economic output and 90 percent of global global innovation, while housing just 18 percent of the worldââ¬â¢s populationRead MoreEssay Nations Should Promote Globalization, Not Localization1078 Words à |à 5 PagesGlobalization and localization are two conflicting trends in international politics today. Globalization is the spread of peoples, activities, norms, ideas, goods, services, and currencies from one area of the world to another. (Rosenau 15) Localization is the narrowing of horizons and the confinement of peoples, activities, norms, ideas, goods, services, and currencies to a particular geographic area. (Rosenau 16) Globalization and localization affect the worldââ¬â¢s countries in three main areas, politics
Thursday, December 19, 2019
Clinical Microsystem Assessment Psychiatric Acute Care...
Clinical Microsystem Assessment: Psychiatric Acute Care Unit Dimietris D. Thompson Sacred Heart University Clinical Microsystem Assessment: Psychiatric Acute Care Unit Clinical microsystems are ââ¬Å"small functional front-line units such as a hospital unit, outpatient clinic or home health agencyâ⬠(American Association of Colleges of Nursing, 2006, p. 6-7). Assessing clinical microsystems marks the beginning of the systemââ¬â¢s improvement journey (European Medical Alliance, 2016). According to the Institute for Healthcare Improvement (n.d.) the ten key characteristics of a successful high-performing clinical microsystems is leadership, organizational support, staff focus, education and training, interdependence, patient focus, community and market focus, performance results, process improvement and information and information technology. The purpose of this paper is to assess and explore the acute care unit (ACU), at Silver Hill Hospital, an inpatient psychiatric unit and identify opportunities for quality improvement. Inpatient Care Unit Profile (Appendix A) To begin to assess clinical microsystems, it is important to describe the unitââ¬â¢s basic profile characteristics. The 5 Pââ¬â¢s framework, which assesses the purpose, patients, professionals, processes and patterns, will be utilized to frame and comprehend the clinical arena and how it functions within the health system (Gerard, Grossman, Godfrey, 2012). Purpose Silver Hill Hospital is a non-profitShow MoreRelatedThe Care Environment Of The Acu Influences How Well The Unit Functions Essay1970 Words à |à 8 PagesCare Environment The care environment of the ACU influences how well the unit functions. Through observation of the environment you can identify areas in need of improvement and develop ways to improve patient outcomes. The Clinical Microsystem Assessment Tool (see Appendix B) is an assessment tool designed to assist front line clinicians and managers in improve the performance of health microsystems by assessing how well the microsystem matches of with characteristics of high performing microsystemsRead MoreCns Role3029 Words à |à 13 PagesSupport for Clinical Nurse Specialists The American Association of Colleges of Nursing (AACN) is committed to advancing professional nursing roles and highlighting the connection between well-educated nurses and quality health care. As a leading supporter of academic institutions that educate advanced practice registered nurses (APRNs), AACN is keenly aware of the direct link between graduate-prepared nurses and both patient safety and positive outcomes. Within the APRN community, Clinical Nurse SpecialistsRead MoreOrganizational Assessment : A Non Profit Health Care System7046 Words à |à 29 PagesOrganizational Assessment Introduction Size of the Organizations Major Components PeaceHealth is a non-profit health care system in the Western United States that incorporates medical centers, critical access hospitals, clinics, and laboratories spanning across Alaska, Oregon, and Washington. PeaceHealth operates medical centers in Ketchikan, Alaska, Ketchikan Medical Center, critical access, 25 beds, 29 long-term care beds, Cottage Grove, critical access, 14 beds. Eugene, Sacred Heart UniversityRead MoreOrganizational Assessment : A Non Profit Health Care System8516 Words à |à 35 PagesOrganizational Assessment Introduction Size of the Organizationââ¬â¢s Major Components PeaceHealth is a non-profit health care system in the Western United States that incorporates medical centers, critical access hospitals, clinics, and laboratories spanning across Alaska, Oregon, and Washington. PeaceHealth operates medical centers in Ketchikan, Alaska, Ketchikan Medical Center, critical access, 25 beds, 29 long-term care beds, Cottage Grove, critical access, 14 beds. Eugene, Sacred Heart UniversityRead MoreFundamentals of Hrm263904 Words à |à 1056 Pages With WileyPLUS: Students achieve concept mastery in a rich, structured environment thatââ¬â¢s available 24/7 Instructors personalize and manage their course more effectively with assessment, assignments, grade tracking, and more manage time better study smarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience. à » F i n d o u t h ow t o MRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 PagesConflicts 21 â⬠¢ Creating a Positive Work Environment 22 â⬠¢ Improving Ethical Behavior 22 Coming Attractions: Developing an OB Model 23 An Overview 23 â⬠¢ Inputs 24 â⬠¢ Processes 25 â⬠¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How Much Do I Know About Organizational Behavior? 4 Myth or Science? ââ¬Å"Most Acts of Workplace Bullying Are Men Attacking Womenâ⬠12 An Ethical Choice Can You Learn from Failure? 24 glOBalization! Does National Culture Affect OrganizationalRead MoreManagement Course: MbaâËâ10 General Management215330 Words à |à 862 Pagesinnovation continues to develop rapidly as profitable and growing information technology companies continue to converge in their management practices with strong, profitable, and growing industrial, manufacturing, and services companies as well as health-care companies and consumer products businesses. This emphasis on management innovation also becomes more pervasive as the best results of the implementation of what was once called the ââ¬Å"New Economyâ⬠approach to management and leadership (which was viewed
Wednesday, December 11, 2019
Professionalism vs Commercialism Non Audit - MyAssignmenthelp.com
Question: Discuss about the Professionalism vs Commercialism : Non Audit Services. Answer: Introduction Auditing is one of the most important services within an organization as it determines the progress of a given firm. It is therefore very important for a firm to ensure that audits are always perfect and accurate. The accuracy and authenticity of audits can however be influenced by various factors which may come from within the audit firm or team as well as the firm whose accounts has to be reviewed. This factor which threatens the authenticity of audits is determined as threats to audit independence. For a successful audit, the audit firm as well as the auditors should be given freedom to operate on their will. The freedom to auditors is known as the audit independence and it is very crucial for uncompromised audits. The content of this paper therefore reviews case studies given within the instruction in order to determine various threats to audit independence. The content of this paper is organized into two sections where section one of the writing identifies various threats to audit independence and give relevant safeguards to the audit threats identified. Section two of the content looks into a case study identifying two business risks in relation to the second case study, discusses specific audit risk and finally various accounts which are likely to be affected by the yet to be conducted 2015 audits. As mentioned above, audit independence which is a very important factor in determining the success of an audit can be compromised by various factors (Christopher, Sarens and Leung 2009). In such cases where auditors independence is compromised, the validity of the audits cannot be justified and the audit results are therefore not reliable. Considering the given case study one of CJ, several audit independence threats can be deduced as follows: Auditors familiarity and Audit trust Based on the Fourth and the second conversation s in the given case study, it is quite evident that auditors independence is likely to be compromised based on the familiarity and trust developed by Michael and Annette (Blay 2015). Audit independence becomes vulnerable in cases where auditors are so familiar with the client firm. From the conversation with Annette, she says that, based on the current audit she and the team conducted on the client tax books of accounts, there will be no much audit work to be done again in such accounts. From her statement, it is clear that there is likelihood of fraud covering in such books without intense audit reviews (Stewart and Subramaniam 2010). Annette has also developed trust which is likely going to influence her audit judgments. From the conversation with Michael, it is also evident that his work is going to be influenced by trust and familiarity. Michael is so familiar with the client firm and his father is one of the top officials in the cl ient firm managing all firm records. Basing the argument on the family issue Michael will cover for the father in case of any fraud. This one of the factors affecting audit independence and may as well compromise auditors judgments leading to unreliable audits (Ye, Carson and Simnett 2011). The client firm as revealed from the case study is planning take two top officials of the audit firm CJ to a fully sponsored tripe. Considering the definition of the self interest as a threat to audit independence, taking the two officials to a trip will compromise their audit judgments. This threat to audit independence comes as a result of tokens and gifts from the client or client firm. In case where an auditors receives a token from the firm to be assessed then their independence is considered gone since human beings will always return favors (Stewart and Subramaniam 2010). Therefore in this case the CJ firm will return favors by covering various frauds by the top client firm officials. Another factor that is likely to affect audit independence is intimidation and humiliation of and auditor. From the situation one given in the case study, the client firm management team is planning to suck CJ as their audit firm in case Gaffer fails to give a speech on the firm. In this case the CJ Company is likely to operate in the favor of the officials in order to keep their contract (Stewart and Subramaniam 2010). Audit independence in such cases is not valid as the audit team will make audit judgments suitable to the employer and keep the contract. Being fired is always sad and humiliating there threatening to suck the company from its duty as the main audit firm is a way of intimidation and is likely to influence the audits yet to be done by the audit firm CJ. Safeguards to audit independence are various ways in which threats to audit independence can be limited, removed or controlled. Based on the above discussed threats, various measures or safeguards can be put in place to cover CJ as an audit firm. The following are some of the ways CJ audit independence cab is maintained. Audit shifts in this case means application of audit team returns where various auditors who performed an audit assignment do not perform or carry out audit services on the sane firm. This will enable the audit firm to minimize threats to audit independence which may be as a result of familiarity and trust. Regarding the conversation with Annette, her work is likely to be compromised based on the reason that she had worked in the client firm prior to the current yet to be conducted audits, therefore does not see the need for proper audit reviews on the tax books records (Goodwin and Yeo 2011). To avoid such threats the company can therefore use new auditors in cases where some of the team are familiar with the audit firm such Michael and Annette in this case. Observation of audit rules and codes of conduct From the case scenario one where the company is planning to intimidate the audit firm the audit team can event such intimidation by standing firm according to their code of conduct. Performance of non audit services always leads to loss of audit independence thus against the audit rules (Sharma and Sidhu 2011). It is therefore on the part of the audit firm to refuse such intimidations based on the law. Observation of audit rules also enables an audit to work independently resulting into reliable audits. According to the given case study, several factors which can result into the company receiving less profit than the projected can be determined. Business risks are factors within or without the firm structure which can limit a firm from achieving their main aim which is maximum profitability (Craswell, Stokes and Laughton 2012). The content of this paper however analyses two main risks from the case study as follows: The company in the given study deals with sales of various machines or equipments as well as their spare parts leading high maintenance services required. The company offer maintenance services to their clients located in various parts if the country (Ashbaugh, LaFond and Mayhew 2013). As revealed, various mechanical experts are hired by the firm to conduct maintenance services to the clients. Hiring of such experts is very expensive as they travel from one place to another reaching out various clients. Since most if the company clients are remotely located, the firm management spends a lot of money in order to reach out to them. The company employs a market strategy where clients interest is always preserved and met before any other factor. In other words the client interest is always firsts (Ashbaugh, LaFond and Mayhew 2013). Based on such strategy the firm provides maintenance services to their clients as a warrant. During such operations as already mentioned, the firm hires experts for such services whose all expenses are covered by the company. This reduces the profit margin which the company would have made without after sale services such maintenance. The specific audit risk which may be as a result from the business risks is the inherent risks. An inherent risk occurs at the stage of audit reports. It is always as result of fraud which are likely to occur based in the kind of operations the firm is involved (Beeler and Hunton 2012). During the maintenance services fraud is likely to occur as mechanical experts as well as the company supervisors in the field may quote higher value used during the operations compared to real value leading to an inherent risk. The given company in the case study deals with payable accounts which are likely to be affected by the 2015 audits. A purchase account is one of the payable accounts which are likely to be affected by the audits as most of the company operations involve purchases (Beeler and Hunton 2012). During purchase of the stock the likelihood of value misquotes us very high making these accounts to be vulnerable to the 2015 audits. References Ashbaugh, H., LaFond, R. and Mayhew, B.W., 2013. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), pp.611-639. Beeler, J.D. and Hunton, J.E., 2012. Contingent economic rents: Insidious threats to audit independence. In Advances in Accounting Behavioral Research (pp. 21-50). Emerald Group Publishing Limited. Blay, A.D., 2015. Independence threats, litigation risk, and the auditor's decision process. Christopher, J., Sarens, G. and Leung, P., 2009. A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Craswell, A., Stokes, D.J. and Laughton, J., 2012. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), pp.253-275. Goodwin, J. and Yeo, T.Y., 2011. Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, 5(2), pp.107-125. Sharma, D.S. and Sidhu, J., 2011. Professionalism vs Commercialism: The Association Between Non?Audit Services (NAS) and Audit Independence. Journal of Business Finance Accounting, 28(5?6), pp.563-594. Stewart, J. and Subramaniam, N., 2010. Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4), pp.328-360. Stewart, J. and Subramaniam, N., 2010. Internal audit independence and objectivity: emerging research opportunities. Managerial auditing journal, 25(4), pp.328-360. Ye, P., Carson, E. and Simnett, R., 2011. Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice Theory, 30(1), pp.121-148.
Subscribe to:
Posts (Atom)