Women and the Second World War Sources Questions Essay Example for Free

Wo men and the indorse World contend Sources Questions Essay before World War II, non many women laped, and there were certain jobs that people believed women couldnt or shouldnt do. Women didnt pack any kind of military role before the state of warfarefare. Most women were intentd to getting married, having children and speech them up, and having a husband around the place who would usu each(prenominal)y be the sole wage earner in other words, simply the man would go bulge break to work. Of course, once the war broke out, the majority of men were away fighting in some(a) way. So this had a big effect on family lives, and the lives of women. The jobs ease had to be done afterward all. So the purpose of this semen is to persuade women to do their vital bit for the war. To get involved in the build up forces, and to work in fields in which men had previously worked.Source A is a broadcast on the BBC Home Service by a segment of the womens Institute in May 1941. It is aimed at women to persuade them to do their crucial bit for the war. It is an appeal aimed at women, and has a few elements of propaganda. The authors tone and attitude to the function Britain faced was genuinely positive, as she knows its a great opportunity for women to work together and show that they are able to do any job that a man is capable of doing. The broadcasters main aim is to advert sure she leases an emotional approach to her audience, so that women can reflect on the dreadful power that Britain faced. She seems to be very compulsive towards the entire war effort she makes it sound exciting, and thrilling. Her speech makes you motivation to volunteer to join the war effort. She portrays the war effort in an social welfare positive manner.We are fighting for our lives.The Broadcaster seems very patriotic and is determined to win the war. Seeing as Britain was on the brink of defeat in 1941, she could plausibly see her whole sustenance flash before her eyes if Britain were to withstand in to Hitler. Not whole would her future be ill fated, but she would excessively lose her little freedom which she took advantage of. This is why she is hoping to get a constructive response from the women of Britain.2. Study Sources A and B. Does the writer of blood B stick out a different attitude to the importance of women in the war effort from the author of offset A. Explain your answer using both sources.Source B is an article in the West Ham Gazette. A female member of the Local Council in West Ham wrote this editorial in 1941. Source A is a broadcast on the BBC Home Service by a member of the womens Institute in May 1941. Both sources are from 1941 just when Britain were on the brink of defeat. They are both aimed at women, are about women, and are from a charwomans point of view. Both sources bear that women should do their vital fr displaceion for the war, to fight. Women, of course, didnt physically fight, however they did do some ver y important and skilled jobs. They became involved in the war effort, which helped Britain win the Second World War.However, both sources not unaccompanied have things in common, but they as well as differ too.Women should get on with the job.The author of source B is more(prenominal) demanding. It is al almost bid she can give orders, and has more authority over what women should and shouldnt do. Whereas in source A, the author doesnt put as practically power into her speech, although her dialogues seem to have more enthusiasm. Isnt it worth it? unneurotic yes it is. She gives her listeners more of a choice as to whether they sine qua non to help in the war effort she makes the war effort sound amusing and entertaining source B has a more commanding and intimidating role.The author of source B has a rather cynical and cheeky behaviour, not only does she want women to work in the war effort, but also she wants the wide-cut conditions that they are permitted to. As a result s he wants to get more out of the war. She wants lasting changes for women. She wants to be treated with more respect.She also seems to be a bit of a sarcastic feminist. Her opening paragraph suggests that women are only regarded as important when the republic is in desperate need of them. Its almost as if the author doesnt like being used. Her article gets more to the point. Whereas source A is integral of passion and interest. Its more appealing. We are fighting for our lives. Source A is more like an unconditional obsessive duty that any woman would be proud to perform.Both authors have totally different attitudes. The author from source A is much more patriotic and eager, but the author from source B portrays the war effort in a depressing manner.3. Study source C. In what ways does source C help you to understand the difficulties faced by women during the Second World War?Source C is a woman speaking in 1941, describing her evening routine at home after work in a milling mach inery all day. She is being interviewed, and she seems relatively tense. Her typical daily schedule seems to be very febrile and busy. She doesnt go into detail about her day because she knows her interviewer knows whats entailed when she mentions queuing for fodder, cooking food, washout and mending. Working wives were faced with the constant difficulty of having two jobs, one in the home and the other at work. It was very difficult to fit in cooking, shopping, house charge and childcare with exceedingly long working hours required in a full-time job, predominantly at a time when domestic occupations were considered entirely a womans liability. Womens wage rates were usually half of those of men.Factory hours made standard shopping un get hold ofable. A familys ration give-and-take could only be registered with one marketplace shop, and by the time a woman got there after work, it would be likely that she would find the usual stand ups, and also that many of the thoroughlys had already been sold out. Before the war, shops usually opened until fairly late in the evening, but now had been well ordered to close early on to preserve competency. Working women put together they had no time to queue for unrationed goods, and might have to shop in their lunch hour, missing their testify meal, or on a Saturday afternoon, when the shops were at their most crowded. This problem contributed to soaring rates of absence in the factories.For the woman being interviewed, running a home and bringing up a family single-handedly, her life could be a nightmare of extensive factory shifts, followed by shopping, cooking and housework. Her health probably suffered because of tiredness, stress, pressure, anxiety and inadequate, hasty meals.Rationing of uniform was introduced in June 1941.This meant women had to buy their clothes with coupons. With the authorities only supplying 48-66 coupons per person per year, women only had abounding to buy a dress, a winter coat, a dressing gown and two pairs of knickers, loss only 7 more coupons for the rest of the year. This is why women were bombarded with encouragement to make their own clothes, and mend their old ones, as they didnt have enough clothes to go all year round. Women kept every scrap of material in case it could be used, and made the best out of what was available. They couldnt afford to throw anything away. The chivy was a weapon of the war to maintain old clothes were long lasting.4. Study Sources D, E and F. Use the sources, and your own knowledge, to explain why the government produced so many leaflets and advertisements about food and cooking during the war.From the start of the war, women soon become aware of changes when they went shopping. Some goods were unavailable and others were in very short supply. Before the war, 60% of Britains food came from overseas. Supplies soon began to decrease as the nazis had gained much control of Europe. The nazis also bombed ships that were adv ancing in the direction of Britain. As a result the price of food fluctuated and soared rocket high. This meant that only the rich could afford to buy food, and poor people would starve to death. Soon the government introduced rationing in January 1940. Everyone had a ration book full of stamps that said how much you were allowed to buy of each item each week.Rationing bought a degree of fairness. Coupons as well as money were infallible to buy inwrought goods that were in short supply. On the whole rationing was popular because it at least meant that everybody could be certain of getting their share of essential necessities even if they were not allowed as much as they liked. Rationing actually worked very well and peoples diets were very healthy although the food was plain and rather boring. It also continued for some time after the war because it took a while for things to get back to normal. Some people managed to get extra food on the black market, if they knew the right peop le and the money.The way women managed to feed their families became a subject of national significance in wartime. A programme of advertising and propaganda was aimed at persuading women to attain the complicated aim of saving food whilst maintaining their familys health and fitness. A good example is source D, a paragraph from a leaflet produced by the Ministry of diet in 1941. It is a mixture of information and propaganda. It is aimed at women because cooking was considered a womans responsibility. Source D persuades women to eat more potatoes. This was generally because they were easy to grow and they could save shipping space.The government persuaded people to grow their own vegetables in their back garden as supplies were running short. The government also used to give out leaflets about using food to the greatest advantage. There was always a new way of serving potatoes, they were also healthy and cheap. Food was VITAL it was a weapon of war Food was so important during the Second World War that even had its own Ministry. The Ministry of Food had to try and re-educate women to be conscious of the nutritionary value of diverse foods, the importance of a balanced diet, and also to persuade them to use different cooking methods. Without food no one would have had the energy to work Thus, the message of this source is to convince women to eat more potatoes, whether they are baked, fried, roasted or toastedThe Ministry of Food, which controlled rationing, spent colossal sums of money on advertisements enjoin at women. Papers and magazines were full of hints and encouragement for housewives. For instance, source E. An advertisement produced by the ministry of food in 1941, aimed at women. It is an advertisement of propaganda telling the women of Britain how well they are doing in the kitchen-front. It is more like a mini-survey to see how many medals each household deserves from saving the little crumbs to making a variety of different foods everyday. The advertisements aim is too keep up morale and keep people working hard. It seems Britain were in a desperate crisis, and that food supply was running very shortThe primaeval to stretching rations was planning ahead. The government produced many leaflets and cookery notes on planning a week of cooking. A typical example is source F, a serial of cookery notes produced by the Ministry of Food during the war. The source doesnt tell us specifically when it was produced. It is aimed at women, and is a relevant source of information for women on how to cook as well as saving as much food as possible. Source F tells us what was the typical weekly food rations offered to everyone.The source shows us what foods were available at the time. On the list there seems to be that dairy products are in short supply. This suggests that the farmers in Britain would not have had a good year of produce and that Britain hasnt been able to import any. Furthermore, the list plan shows that potatoes should be cooked everyday except Friday and Saturdays. This suggest that the amount of potatoes which were imported were of a very high number, and that farmer and people had been growing a wholesome amount in their back gardens.The government produced a lot of food and cooking leaflets during the war because it was low to run out of supply. The Nazis had gained so much control over Europe that Britain had to get its supplies from USA. This was usually a much longer journey, and Britain had to wait ages until ships reached the docks. The governments aim was to make sure women used each item of food wisely, and save as much food as they possibly could. They tried to convince women to grow their own vegetables, as food was a weapon of war. But in the whole, rationing was a very clever way of distributing food in the republic.5. Study sources G and H. How useful are these sources as evidence about the role of women at work during the war?Source G is a popular song during the Second World W ar, which was probably birdsong by women in factories to boost their morales. It perhaps helped them to keep up with work, and to make them realise that everybody was on the same boat. The source isnt very reliable, as we dont know when it was written or who wrote it. Therefore anybody could have written this song, whether he/she was anti-war or pro-war. But what we can learn from this source is that many women had sexist attitudes. It is only a song about women.I think that the amount of propaganda the government produced, indoctrinated all the women into thinking that it was ONLY they who helped win the war, when in fact men also did play a vital part in the Second World War. I dont think this song is of any value. Its not reliable enough to be kept as a recollection of the Second World War. To me, the song sounds like a nursery rhyme. The language is very informal. The only good thing about source G is that it could cheer up women at work, boost their morales, it livens up the m elody at work. The bad thing about the source is that it isnt very useful. It doesnt tell us much about the role of women at work during the war. Its not informative.Source H is a recollection of a woman speaking about her experiences during the war. She was speaking in 1983. This source is very reliable as she is describing her personal experience of the war. She was in the war the whole time, and knew about the situation Britain faced. Source H shows a negative view of the land army. The womans account of the land army was negative. We had sausages everyday and They were horrible, may be a slight imitation of the truth. This may be a build up of all the bad things about the place she was at or where she came from.The source was written forty days after the event and this could have caused her toremember just the bad points and she could have forgot important points and made bits up. She has a bad view on physical push back this may be because she hasnt been used to it. Source H also tells us that travelling to work everyday was difficult. This woman had to bike eight miles to work, and thusly eight miles back. Women had to go wherever they were sent for work, and this would sometimes mean long tiring journeys. They didnt have the free will to work in one set place. Women working in farms were sent to one farm one day, and another farm the next. Moreover, this source tells us that some managers made their workers feel unwelcome.They werent treated with enough respect. They were apt(p) the same food everyday, horrible boiled sausages, which the woman describes, tasted awful This source also tells us that women had a variety of jobs to do, from planting potatoes to working in forestry. The only weak point about this source is that it is only a recollection of ONE womans experience. Many other women could have the same view about the war as the woman from this source, and many other women probably have different views and opinions. Furthermore, this woman is speaking in 1983. Her memory was probably a little unreadable and blurred.Source H alone, is a very informative and revealing source. If it were to be put together with source G (the song), then it would just be debasing source H. Source G tells us nothing its just a song. We dont even know who wrote it or even when it was written. Source H alone is much stronger it is very informative and useful in telling us how women were treated, and what they had to do at work.6. Study sources I and J. Use the evidence of these sources, and your own knowledge, to explain whether the war brought lasting changes in the role-played by women in British society.The Second World War had brought many changes for women. They were required to participate in the war effort. They had a panorama to prove themselves worthy, by involving themselves in the job industry. They gained a lot of respect, independence and self-reliance. They had become of major importance during the war. During the war govern ment propaganda had insisted that women should play a full part in the war effort. Their labour was required in wartime industries and voluntary welfare organisations their housekeeping had to be carefully considered and cheap to run and above all they had to keep merry. They were not judge to complain in any way. Women had had a position to participate in their own right. With the ending if the war, priorities altered, and women were expected to return to their handed-down roles as mothers and wives. Women found they had been laid off their jobs immediately after they had won the Second World War. A classic example is source I. A garner sent to the employees of Tate and Lyle in 1945, just when the war had come to an end.This source explains how men have come back from fighting in the war, and will need to be replaced by women. The letter is quite sincere, as it does thank women for working happily for last five and a half years. It shows how women have been used, and laid off wo rk. Women were expected to go back, and adapt into their own lifestyles after working in civil organisations during the war. Through the period of the war, women learnt many skills and talents. Hard work had really payed off after winning the war, but women were disappointed, as they couldnt bring many lasting changes. Many women were offended, but not all jobs laid women off work. A few women unagitated worked part time. But after the war, women werent needed to work, as few jobs were no longer required to run.Propaganda had so successfully influenced women into wartime jobs now changed way to convince them to beat at home. The same broadcasts and magazines that had previously told them how vital it was for them to work now told women how essential it was to be at home with their family. Source J is an advertisement, which appeared in the magazine compute Post in November 1945. (Just after the war had ended). This advertisement is a blitz of reverse propaganda. It persuades wome n to go back to their conventional roles as housewives and mothers. It makes simple home life sound so pleasant, and convinces women that looking after your family is the primary priority for any woman. Some women would rebel against this, as they probably want best for their daughters in the future. They dont want their children to live through the same difficulties and hardship as they did.The education act in 1944 offered little girls more opportunities. It was an attempt to create the structure for the post-war British education system. The act raised the school-leaving age to 15 and provided universal free schooling in three different types of schools grammar, secondary modern and technical. Girls could now be educated suitably, and could use their knowledge for power, and confidence in the future.Great social changes did pursue soon after the end of the war with the introduction of the welfare state. Women also felt some changes, as they were treated with much more respect.Ne vertheless, women didnt lose their confidence. Some women liked the idea of having a good rest, though they were also reluctant to give up what they had achieved entirely. Some women found their wartime independence didnt seem to survive after 1945, but they had greater self-assurance in their abilities. World War Two put the confidence and expectations of women high and the respect people gave them.7. Study all of the sources. The writer of source K believed that the most important part played by women in the war effort was in the home. Use the sources and your own knowledge, to explain whether you agree with this view about womens voice to the war effort.Source K is a paragraph from a history textbook written in the 1970s. The source doesnt tell us whether the writer experienced life in the Second World War. If he didnt, then I dont think he would have known exactly what it was like to be in a war. Only those who suffered during the war would know what it was precisely like to be involved in a war. The writer of source K believes that the ordinary housewife role in the home front helped win the war. I dont think the source is very reliable. It is more of an opinion stated in a textbook rather than a fact because most people would agree with it, and most people would disagree with it.All jobs done by women were important in their own respect. Source C suggests that many women did both. They worked in the kitchen front as well as war work. Source A also suggests that war work and the kitchen front are both vital. It is no longer a enquiry of what is the most comfortable arrangement for each family. This suggests that family life at home also had to be altered, nothing could be thrown away, and everything must be saved for the war effort. Everybody had to help, and that no time could be wasted relaxing. The quote also develops into the fact that women had to take out precious family time by working in factories, armed forces, the land army, and many other rec ruitment organisations.Propaganda made war work sound challenging and rewarding and the life of a working girl exciting, independent- and even glamorous. There were some women who did skilled work such as farming and working in a forestry. However, as source H suggests, these jobs werent anything how the government had made them out to be. You often had to work extremely hard in an unfriendly environment. Source H implies that war work was tiring, and awfully difficult. As a result, I think these women would have preferred to be at home looking after their families, a not so challenging task some other Kitchen front task women had to keep up with was rationing. Queuing for food, and then making the most out of it wasnt an easy mission. Source F talks about he hardships of everyone because everyone had to be involved in rationing. However the evidence isnt solid because there was a black market, and got people around this problem. Source F agrees with the views of the writer in sourc e K. Both sources think that women working in the home helped win the war. BUT rationing wasnt enough the government had come out with yet another task for women to do. They were persuaded to grow their own vegetables in their back gardens.Source D suggest that potatoes were a good vegetable to grow, as they were healthy. This meant that not only did women have to cook, clean, queue for food, go shopping, look after their children, and work in the war effort, they had to grow their own vegetables, plant them, water them and look after them. Source E suggests that women were keeping up with the kitchen front fantastically. It is a message telling women that they were doing absolutely fine, and to keep up with the excellent work. Working life in the home seemed very hectic for the average woman. Working in the home was just as hard as working in any factory, just as source H suggests.For some women, war work brought greater independence, the opportunity to train for skilled jobs and t ake pride in what they did. Source B suggests that war can bring a brighter future for women by asking for respect, independence and more freedom in return. Women wouldnt have been able to gain all this if they hadnt conscripted or volunteered into the work force. issue of war work, women achieved a lot of dignity, a changing role and a better future, not only for them, but for their children too. They played an important part in the work force too. It boost their confidence and self-conscious.Some women enjoyed working in the work force. Source G is a popular song that was probably sung by a lot of women in the work force. The song implies that women used to sing to keep up morales and that they were really determined to win the war. It also implies that the atmosphere at work used to be fun and merry.War work and kitchen work were inter-dependant. Both jobs, in and out of the home were vital to keep the country running. Jobs were of the same importance, they were both very hard t o keep up with, but working in the factory and not working at home would be impossible. There would always be a little bit of cooking and cleaning to do at home. Working in the civil defence, or the armed forced was just as hard as struggling to feed and clothe your family. Without any income, a family cannot survive. Women had no choice but to work. Not only were they working for their childrens health and safety, they were also helping out in the war effort at the same time. Women were of high importance in whatever they did. Their contribution to everything helped Britain win the war

Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence be EssayHistory reveals that size up is a Latin word meaning he hears. Auditing originated in those socio-economic classs when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997)An opinion of an independent chartered accountant is inevit able-bodied to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay d hold standards.Independence is the cornerst superstar of inspected accounting Stewart (1977) quoted by Porter. In carrying step forward the inspect assignment, the attendants must be independent i.e. the sense of being self-importance reliant and his/her pro judgement non being subordinated by the opinion of former(a)s. (Porter, 1997, p.65)It is genuinely important for the attenders to be independent otherwise the audit insure grant be undermined and lose its value. In stray to top the users of information to have trustingness and rely on the audited account, they must be sure that the audited accounts ar independent of entity, its attention and other interested party.This is reflected in the funda psychological principles of away auditing- objectivity and freedom which state that listeners are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1201 integrity objectivity and liberty explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is nearly(a)times exposit as independence of mind (Dunlea, A. Maclochlainn, N. p.19).However, it is possible to trace some threats to attendees independence. The provision of non-audit helper by auditors to their invitee is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit serve to its custo mer e.g. computation of corporation tax matters and other financial work the auditor and the directors tend to develop a kin and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14).The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005)My interest in auditing as my best egress and my future aspiration to bring forth an auditor made me to choose this topic to assess the threats to auditors independence.RESEARCH OBJECTIVES1. To carry come on a critical writings review to identify and assess the winder threats to auditors independence.To examine the controversies on the provision of non-audit service.To carry out empirical seek to arrange the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity.To scat a conclusion on the extent to which the provision of non-audit service does and is perceived to go the independence of auditors.1.3 METHOD1. Conduct a review of literature on auditing in relation to auditorsindependence and threat to auditors independence in order to develop look question.2. A questionnaire provide be developed with question based on the backgroundand objective of the look for. The questions in the questionnaire will seek to test the look question does the provision of non-audit service, pose a threat to auditors independence?The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom In order to find out whether the how provision of non audit service poses a threat to auditors independence.Data analysis that will be used is percentage method and chart, to survey the effect of non audit service on auditors independence.3. If required, conduct interviews with some auditors after the collation ofquestionnaire.TIMESCALEFebruary 2005 Week 1-3, lectures on how to redeem good project andselection of research topic.March 1, 2005 Draft research proposal and individual tutorials.March 4, 2005 Submission of research proposal.March 2005 Literature review and clarification of research objectives.April 2005 Agree starchy access to 20 auditing firms and businesses.April 2005 First draft of literature review, clarification of methodologyand compilation, piloting and revision of questionnaire.April-May 2005 Administer questionnaires and collection ofquestionnaires. If required, conduct interviews.June 17, 2005 Submission of draft literature review, methodology and related documentation.July-September Analysis of primary/secondary selective information.2005October 2005 Further writing up and analysis.November25,2005 Draft completed including bibliography.Janu ary 13, 2006 Submission of final project report and logbook.(England, J. (2005)RESOURCESI have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental live as part of my course expenses.REFERENCESDunlea, A. Maclochlainn, N. (1995) Auditing standards A Quick Reference, Dublin, Ireland, Oak Trees Press.England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K.Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, rump Wiley and Sons Ltd.Sullivan, H. (2005), The Accountancy Magazine, February edition p.67.Woolf, E. (1997), Auditing Today, Essex, prentice Hall.LITERATURE REVIEWLITERATURE REVIEW2.1 INTRODUCTIONSince the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the keep of independence ha s be add together a critical issue for the radicals report profession. Bartlett, R. W (1993, Online)The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit run that one is to report upon.Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity.Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work.Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement.There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests leeward ( 1993, p.98) quoted by Sherer, M. and Turley, S. (1997).For purposes of this research, independence will be separated into devil related concepts of independence, which are independence in point and in appearance.Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors).Public confidence would be impaired by evidence that independence was lacking, and/or when in that location is the make upence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993).Whittington and Pany (1998, p.35) boost state that,The requirement by the third party from the auditor is to give credibility to the audited financial statement.The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose.Beattie, V. et al. (1999) tell that,The reality and perception of auditor independence is fundamental to public confidence in financial reporting.This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and make the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence.2.1 ANALYSIS OF PRESENT SYSTEMA number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence.Hussey, R. and Lan, G. (2001), identified some of the factors such as the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online).The auditing practice board(n.d) categories these threat as follows Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat.Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as followsUndue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, tru stee investment in audit clients, voting on audit appointment, loans to and from client, pass of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc.Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have elect to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online).According to the Auditing standards guidelines (online, n.d.), non audit services comprises whatever engagement in which an audit firm provides professional services to an audit client other than pursuant tothe audit of financial statements andthose other roles which legislation or regulation specify can be performed by the auditors of the entity.An online source (n.d.) defined, non-audit service as,Those services that are permissible under applicable legislation and that are subroutine and recurring, do not impair the indep endence of the auditor, and are consistent with APB rules on external auditor independence.Other services that are rendered by auditors apart from auditing are bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online)The Authors research as indicated that over the years, in that location as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client.Barkess and Simnett, (1994), discordd with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors.The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and correct the entitys performance, that they will be able to focus their audit on those critical issues.Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be c onsiderably more than simply the audit fees.The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and sight that4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at support in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate real revenue on top of the audit management.The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do construct inherent conflicts, (Online).In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye.In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end.Various examples can be used to see how the provision of non-audit service will impair audit independence.An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee question s about the new CFOs performance.Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects.Graeme, W.(1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when high levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online)The result of his findings could suggest that auditors are less likely to qualify a presumptuousness companys financial statements when higher levels of non-audit services fees are derived.Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b DeBerg, Kaplan, and Pany 1991 Pany and Reckers 1983, 1984), quoted by Firth, M.Firth, M. further affirms this by given two reasons to believe that such service impair independenceThe audit firm is unwill to remark the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters.He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online)On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and adviser without reducing the effectiveness of either service (Burton, 1980 Carey and Doherty, 1966 Klion, 1978 Mednick, 1990) quoted by Bartlett, R. W. (1993).The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of valueslike all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor an d consultant.Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993).Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993).However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE asAs a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria turnover below 5.6 million, balance sheet total below 2.8 million and employees below 50.ES-PASEProvides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clientsMakes addressable exemptions to the auditors of Small Entities in relati on toThe forecloseion on auditors representing their clients at tax tribunalsThe prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to blade independent judgements and decisions in relation to them. (APB, 2005 Online)http//www.frc.org.uk/apb/publications/pub0685.html2.3 STRATEGY AND TECHNOLOGYIn the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit clientThe standard for non-audit services was said to employs two overarching principlesAudit organizations should not provide non-audit services that involve performing management functions or making management decisions andAudit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits.SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit ser viceTABLE 2.3.12.4 CONCEPTUAL FRAME WORKThe contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service.Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of contribute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regu lations, practises on other audit services.They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales?The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the store experience of the accounting profession.They came out with these conclusions as r egards non-audit service thatAuditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them).An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers)(Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001)I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated.REFERENCESAnon. (2005) Non -Audit services provided to audit clients ( Online)www.apb.or g.uk/images/upload/document/acf1428.pdf(Date accessed 05/06/05)Anon. (2005), Auditing Practice Board Ethical standard provisions available for small entities. http//www.frc.org.uk/apb/publications/pub0685.html(Date accessed 05/06/05)Anon. (n.d), Controversies on Provision of non audit service, http//www.sec.gov/rules/final/33-7919.htm(Date accessed 27/04/05)Anon. (n.d.) Audit and non audit services pre-approval policy, (Online)www.merrimacind.com/investors/auditpolicy.html(Date accessed 05/06/05Bartlett, R. W. (1993), A scale of perceived independence New evidence on an old concept, Accounting, Auditing answerability Journal, Vol.6,Is.2Beattie, V. et al. (1999), Perceptions of auditor independence U.K. evidence, Journal of International Accounting Auditing Taxation.Greenwich 1999.Vol.8,Is.1Dunn, J. (1991), Auditing Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall.Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,Is.2Graeme, W.(1994), Auditor independence, audit qualifications and the provision of non-audit services A note Accounting and Finance.Clayton, Vol.34,Is.1Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.July Vol.32,Is.2.Reeves, C. (2002), How independent are the auditors? (Online)www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors(Date accessed 27/04/05)Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing LtdSpindel, F.S. (1989), Independence and non-audit services, (Online)www.nysscpa.org/cpajournal/old/07086106.htm(Date accessed 27/04/05)Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill.Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall,RESEARCH METHODOLOGYCHAPTER THREERESEARCH METHODOLOGY.3.1 INTROD UCTIONEngland, J. (2005) defined Research Methodology as,A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method.Research on the other hand, can be defined as an investigation into a matter to get a termination or answer to a particular subject matter or issue.Kumar, R. (1999) defined research asAn undertaking within a framework of a set of philosophies utilise procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question.Research is a systematic investigation to find out answers to problems, Burns (1994 p.2) quoted by Kumar R defines research as,A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J.Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others.3.2 RESEARCH OBJECTIVESAfter carrying out a literature review to collate data on the views of antithetical authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter.In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entitiesTo carry out a critical literature review to identify and assess the key threats to auditors independence.To examine the controversies on the provision of non-audit service.To carry out empirical research to establish the opini ons of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity.To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors.3.3 RESEARCH APPROACH3.3.1 RESEARCH PHILOSOPHYBlaikie, N. (2003) defined positivity as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research.Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category.3.4 RESEARCH STRATEGYThe deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service do es and is perceived to weaken the independence of auditors.*The approach involves what?*There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research.Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation.Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve.To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives.Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review.The delivery and collection questionnaire method is con sidered withdraw for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001)The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time.The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not get the best from the person interviewed.If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matt er and are ready to be interviewed, to assist in achieving the objective of the research.A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview).Other research strategy or methods are considered in appropriate for this kind of research.ADVANTAGES OF QUESTIONNAIRE

In Depth Analysis Of The Globalisation Issue And Its Impact Business Essay

In Depth Analysis Of The Globalisation Issue And Its Impact telephone line EssayIn this paper, Fischer provides an in depth compend of the orbicularisation issue and its uphold on trade, crockeds, employees, acculturations and politics universewide. From evolution of opinion of planetaryization to its adoption in even the lesser under unquestionable countries, Fischer has provided a detailed account of learnings that occurred over time in field of human and economy development. Fischer has also included the analysis of policy impacts on enhancement of world-wide trade and purpose and several(prenominal) developing regions like Africa, Tunisia, Indonesia and Turkey drop been discussed which not moreover includes political just cultural aspects that affect globalization. The paper is an principal(prenominal) comment towards understanding globalization, its impacts on emerging economies and impact of political, cultural and technological developments on globalisatio n.UNCTAD. (2004). Development and Globalisation Facts and Figures. join Nations Publications. Online open from http//unctad.org/en/docs/gdscsir20041_en.pdf Accessed lordly 14, 2010The research paper by UNCTAD presents a detailed survey of developing economies from perspective of globalisation. UNCTAD has selected data from various regions around the world including Northern African states, Central and South American states and Asia. The economic development has been measured in terms of trade policies, FDI, trade figures and other external factors. withal the social and cultural developments in terms of education and other social factors have also been observed in the treat. The report is rather a numerical input to the project as it includes facts and figures regarding globalisation issues in countries including Algeria which is the main focus of the research.Rothenberg, L. E. (2003). The three tensions of Globalisation. The American forum for Global education. Online acquir able from http//www.globaled.org/issues/176.pdf Accessed 15 August, 2010Rothenberg presents a detailed analysis of globalisation and its perception in various purifications. Three main dimensions or rather tensions of globalisation atomic number 18 investigated in this exact Individual versus social choices, free market versus government intervention and local authority versus supra-local authority. The paper gives an interesting perspective on globalisation and its affect on various guinea pig refinings that will eventually affect organizational husbandry. The research thus, is a worth(predicate) input in interpreting various cultural and sparing challenges associated with globalisation.Stiglitz, J. E. (2003). Globalisation and its discontents. W. W. NortonThe apply by Stiglitz is a critical opponent of disadvantages associated with concept of globalisation and manipulation of global rules and regulations by substantial countries or richer participants. The allow pr ovides a detailed analysis of under developed nations and developing nations who participated in globalisation process to gain from it but due to the fundamental believe of free markets and austere policies of institutions like IMF, only wealthy nations and participants have gained from globalisation kind of of inadequate and developing nations. The contain is a valuable input towards critical analysis of globalisation concept as it gives a candid and realistic view of nix aspects of globalisation.Boudreaux, D. J. (2008). Globalisation. Greenwood Publishing GroupThe book from Boudreaux is based on the concept of globalisation and its various aspects. The book is a complete guide towards understanding of globalisation concepts and difficulties that participants of global economy face in complex world of Multi subject areas. Issues like global trade, field wealth disparity, unusual investment and geographical and cultural issues are discussed in the book with relevant issues th at international firms face in immaterial countries. The book also includes positive as well as negative contributions of globalisation that have been provided over time to developed and developing economies.Henry, C. M and Springborg, R. (2001). Globalisation and the Politics of Development in put eastern United States. Cambridge University PressIn their book, Henry and Springborg present a detailed analysis of challenges affiliated with globalisation and the politics of country. For the case occupy purpose, authors have selected Middle eastward where democratization is nil compared to other polishs around the globe. The authors have discussed several challenges that global firms face while setting up operations in countries of Middle East which has monarchs as rulers and thus, the level of educational and social development is a great hindrance for human resource departments. The authors then further go on with study of different refinements and their political situations a nd deduct a direct relationship among political structure and implementation of globalisation.Banerjee, D and Goldfield, M. (2008). Labor, Globalisation and the State workers, women and migrants confront neo-liberalism. RoutledgeThe book by Banerjee and Goldfield revolves around the issue of neo-liberal globalisation and how it has affected the developed as well as developing economics around the globe. The research in the book revolves around one main developed economy of United States and one developing economy of India. Banerjee and Goldfield highlight the misconceptions about globalisation regarding liberalized labor market and cracking markets and posit that globalisation has varying make on labor market in practice. The book also emphasizes on negative effects of globalisation on dodging of wage fixation, employment pattern, and basic rights at work in both developed, as well as underdeveloped countries. The book is a valuable input in understanding the labor issues which later affect the human resource practices in international communities.ILO. (2004). A Fair globalisation Creating opportunities for all. ILO Publications. Online procurable from http//www.ilo.org/ humans/english/wcsdg/docs/report.pdf Accessed August 14, 2010International Labor Offices report on globalisation is a struggle towards pushing governments around the world to embrace the concept of global economy for progress and improvement of economies worldwide. The report emphasizes on establishing open policies towards globalisation and how it can help boost the trade between nations thereby, toping in improved infrastructure, engineering and human resource. The report also presents views and stances of various regions like Africa, Asia, Latin America and Arab nations regarding global standards and suggests universal efforts for successful transition in trade, technology and labor from local to global level. The report also demands for a fair governance system in globalisation poli cies while holding departments of parliament and governing councils accountable for suffer fair system.Crafts, N. (2000). Globalisation and Growth in the Twentieth century. IMF. Online Available from http//www.imf.org/external/pubs/ft/wp/2000/wp0044.pdf Accessed August 13, 2010The paper by Crafts is a surveil of past hardly a(prenominal) years as globalisation spread to various economies around the globe and left its positive as well as around negative effects. Although negative effects of income disparity and economic divergence has emerged along with globalisation. However, remarkable growth has been seen in human development index specifically skill and literacy rate. This report explores contributions that have been made by globalisation, future prospects of where economies around world are heading due to this phenomenon and lastly, what if any globalisation backlashes are expected over the coming decades. The report is a valuable input in studying empirical impacts of globa lisation on various regions around the globe.Wen, D. (2006). China copes with Globalisation A mixed review. IFG. Online Available from http//www.ifg.org/pdf/FinalChinaReport.pdf Accessed August 15, 2010The report by Wen is an empirical analysis of Chinese economy after entering the era of globalisation. Wen covers al almost all aspects of globalisation from policies to urban reforms, impact on quality of lifetime, education and environment including cultural aspects, labor reforms and workforce attitude. The report provides a thorough review of effects of globalisation in economy of China which is relevant to this study as the cultural differences between China and other developed nations such as U.S. and Japan are enormous and therefore, it will be easy to relate to difficulties of cultural context in Algeria due to globalisation.Kremer, M and Maskin, E. (2006). Globalisation and Inequality. Harvard UniversityThe paper presented by Kremer and Maskin is a supposed approach toward s understanding the criticism on Globalisation regarding widening the gap of education and money between poor and rich. Kremer and Maskin documentation the notion that due to several cons educate factors like lack of access to education and skill learning, globalisation mainly benefits the rich both in rich and poor economies while the poor can only benefit if he by any means increase his skill or education level. The research includes evidences from several developed and developing nations like China, India, United States and Japan and confers that the concept of globalisation is more complicate than implicated and thus, requires careful consideration by developing or under developed nations before its implementation.ILO. (2001). clement Resources Development, Employment, and Globalisation in hotel, catering and tourism sector. International Labor Organization. Online Available from http//www.ilo.org/ human race/english/dialogue/sector/techmeet/tmhct01/tmhct-r.pdf Accessed August 15, 2010The concept of globalisation is widely applicable in industries of hotel, catering and tourism that are in a way interrelated. The report by ILO presents a comprehensive review of hotel and tourism industry which is boosted by globalisation as cross-border travelling increased overtime. According to ILO, the most positively affected sector in this case is the employment sector where employment level and skills of employees have tremendously increased due to global travelling. The inter country interactions with tourists and guests have led local firms to develop learn and education programs for their employees which gives development opportunities for both men and women, thereby, affecting the culture as well. The study will be an primary(prenominal) input in studying the impact of globalisation of human resource development and culture of developing nations.Yusoff, M. S. (2003). Globalisation and Human Resource Development in the Malaysian Public Sector. UN. Online Avail able from http//unpan1.un.org/intradoc/groups/public/documents/EROPA/UNPAN014373.pdf Accessed August 14, 2010Yusoff in his report presents the globalisation approach adopted by Malaysian public sector to avoid consequences of income inequality and win-lose situation between developed and developing countries as conceived by various critics. Yusoff studies various initiatives that Malaysian government has taken in development of its human work force such as remuneration policies that support growth and productivity and can be rewarded accordingly, career development strategies to increase motivation for learning and performance in employees and global training and development programs for locals to adjust to globalisation demands. The study is a valuable effort that provides factors and strategies that can combat negative consequences of globalisation.NATIONAL ORGANISATIONAL CULTUREKefela, G. T. (2010). Understanding Organizational socialization and Leadership- Enhance Efficiency a nd Productivity. PM World Today. Online Available from http//www.pmforum.org/library/papers/2010/PDFs/jan/FP-KEFELE-Managingorganizationalcultures.pdf Accessed August 13, 2010This paper by Kefela revolves around logical implicationance of organizational culture in creating effective tripletership and shaping the approach of employees towards their goals. A unassailable organization of efficiency and productivity is created by cultures that promote as well as support structures and policies which lead focal point into taking actions that can enhance productivity of employees through suitable job designs, hierarchy of command and delegation of authority. The paper by Kefela is an important input in understanding culture separately as well as in organizational context. Also the importance of organizational culture as emphasised in paper is relevant to study of global HRM where clashes between national and organizational cultures are observed.Michailova, S and Hutchings, K. (2004). Knowledge Sharing and National culture A comparison between China and Russia. Journal of prudence Studies Online Available from http//openarchive.cbs.dk/bitstream/handle/10398/7306/knowledge%20sharing%20and%20national%20culture.pdf?sequence=1 Accessed August 14, 2010The research report by Michailova and Hutchings is an analytical approach towards understanding the cultural approaches in transitional economies of China and Russia and how national culture affects the processes of organizations such as knowledge sharing. The cultural aspects of vertical individuality and collectivism in these two countries definitely affect the way organizations and especially international operate. The authors have investigated the differences in national cultures of Russia and China and then empirically canvass how the difference in cultures affect the perceptions of caution in firms regarding knowledge sharing which is an essential element in business today.Yeganeh, M. E. (2006). The impact of National and organizational culture on information technology (IT). Online Available from http//www.nlai.ir/Portals/2/files/faslname/69/en_content.pdf Accessed August 15, 2010Yeganeh in this paper discusses the change magnitude importance of national and organizational culture on Information technology and over all global operations. According to Yeganeh, as the world moves towards a global end, use of information technology is also increasing leading to dependency of foreign firms on information technology. However, the national culture prevailing in troops country often causes hindrance to achievement of such transfer of knowledge. The paper intends to provide a detailed overview of national culture as well as organizational culture which is believed to overcome any hindrances created by national culture if strong enough and therefore, provides a comprehensive account of various issues like culture and globalisation.Edwards, T and Kuruvilla, S. (2005). International HRM national business systems, organizational politics and the international division of labor in MNCs. International Journal of Human Resource Management. Vol 16. No. 1. Online Available from http//org8220renner.alliant.wikispaces.net/file/view/Edwards.pdf Accessed August 12, 2010In this journal article, Edwards and Kuruvilla discussed the issue of national and organizational culture that has been faced by managers of global firms as they enter another country. The concept of International HRM though is a powerful tool to cater to national culture needs as well as organizational goals, yet is difficult to implement as the management often ignores the importance of national culture and its effects on employees while implementing global standards. Edwards and Kuruvilla stressed the need for focus on three main dimensions of national culture that might affect implementation of global HRM internal organizational politics, inadequate conceptualization of national effects and internal division of la bor in MNCs.Rutkowska, A. L. (2009). The impact of national and organizational culture on the cooperation of firms a supply chain perspective. Journal of Intercultural Management. Vol. 1. No. 2. Online Available from http//www.joim.pl/pdf/Laskowska-Rutkowska2.pdf Accessed August 12, 2010In this journal article, Rutkowska emphasizes on importance of global chain of knowledge and sharing of technology and how various factors affect the efficient process of globalisation. Among several factors, national and organizational factors are the most important factors that not only affect organizations output but its resources like employees as well. Rutkowska has selected supply chain as focus technology which is strongly affected by culture as it requires elements of partnership, cooperation, negotiations and information transfer. The article explains in detail various perspectives of national and organizational culture and how organizational culture needs to hulk when it comes to globaliz ed operations.Yintsuo, H. (2007). Relationships between National conclusions and Hofstede Model, and Implications for a Multinational Enterprise. Asia Pacific Management Conference. Online Available from http//infotech.monash.edu.au/research/centres/cdsesr/papers-pdf/t145.pdf Accessed August 15, 2010This article by Yintsuo draws relationship between real life examples from MNCs existing in high power distance countries like China, Taiwan and Thailand and low power distance countries like United States and Canada. The study is empirical in nature and provides a detailed analysis of effect of national culture on MNCs in that country and how organizational culture can help management in eliminating cultural risk. The five dimensions of culture were used in the study including power distance, Individualism, Masculinity, Uncertainty avoidance and Long-term orientation. Hofstede model of cultural dimension is an important input in study of globalisation and particularly impact of culture in it and therefore, this article gives a significant input in this study.Murphy, W. H. (1999). Hofstedes National Culture as a Guide for Sales Practices across Countries The Case of a MNCs Sales Practices in Australia and New Zealand. Australian Journal of Management. Vol. 24, No. 1. Online Available from http//www.agsm.edu.au/eajm/9906/pdf/murphy.pdf Accessed August 13, 2010This journal article is another significant contribution towards understanding role of national culture in affecting global operations of firms in host country. Murphy in his research has different implications than Yintsuos and Rutkowskas research as he implies that MNCs need to alter their strategies according to local markets especially when considering sales training as applying foreign practices results in more resistance and risks compared to advantages and gains. The research paper by Murphy can be used as a counter air in research as organizational culture is given least importance in the project.Mowa t, J. (2002). Corporate Culture. Herridge Group. Online Available from http//www.herridgegroup.com/pdfs/corp_cultures.pdf Accessed August 15, 2010The paper by Mowat emphasizes on importance of organizational or corporate culture to employees as well as management in order to successfully operate and achieve desired goals. Unlike researchers who place greater emphasis on national culture, Mowat places corporate culture in higher regard as any misunderstanding in corporate culture can damage the profitability and success rate of firms. Corporate culture is an important aspect in Human Resource Management as HR personnel are always expected to mold or persuade employees to achieve maximum benefits for the firm. The paper by Mowat therefore, gives a useable account of internal culture of organizations that build a strong solution for international firms struggling with diversity issues.Fey, C. F. and Denison, D. R. Organizational Culture and effectiveness The case of foreign firms in Russia. Online Available from http//swoba.hhs.se/hastba/papers/hastba2000_004.pdf Accessed August 13, 2010Fey and Denison present an empirical paper on importance of cultural context in countries like Russia which significantly differ in cultural context from that of U.S. or Japan. The researchers, based on the inflexible nature of Russians and turbulent political and social environment of country, have tried and true to investigate the effects of international Human resource and social frameworks on Russian individuals. Based on these frameworks and empirical research from international firms operating in Russia, Fey and Denison have analyzed common elements in cultures of U.S. and Russia which results in positive existence of foreign firms while dissimilar cultural factors result in discontent attitude of Russians towards foreign firms.KObonyo, P. (2007). Influence of Culture on Strategic Human Resource Management (SHRM) Practices in Multinational Companies (MNC) in Kenya A Crit ical literature Review. University of Nairobi. Online Available from http//www.strathmore.edu/research/strategic-human-resource-mgt.pdf Accessed August 14, 2010The paper investigates misperception of some theorists that application of Strategic Human Resource management is the key solution to diversity management in MNCs. The author asserts that organizational culture though provide a uniform framework and goals for employees in international firms yet national culture in some countries specifically developing nations hold great significance and therefore, it is important to understand perception of workers regarding their national identity to ensure that there is no clash between national and organizational culture. The researcher has also implemented Hofstedes cultural dimensions framework to international firms in Kenya in order to understand the strong influence of culture on them.Guidroz, A. M., Kotrba, L. M and Denison, D. R. (2009). Workplace Diversity Is National or Organiz ational Culture Predominant? Linkage Inc. Online Available from http//www.linkageinc.com/thinking/linkageleader/Documents/Denison_Consulting_Workplace_Diversity_Is_National_or_Organizational_Culture_Predominant.pdf Accessed August 13, 2010This report by Guidroz, Kotrba and Denison is an important contribution towards understanding an important aspect of Human Resource Management under globalisation Work place diversity. The report emphasizes on take of concept of diversity management which is implemented by managers of international firms to deal with the local and international workforce. The report also studies the impact of national and organizational culture on perceptions of employees regarding their treatment under foreign firms as culture shapes individuals perceptions. The report is a significant addition to literature review as it covers all aspects of globalisation including HR policies and frameworks, workforce issues and diversity management.Ghauri, P. N and Usunier, J. C. (2003). International Business Negotiations. Edward Elgar Publishing.This book is another contribution towards issues of international business which is everywhere in todays world. The authors have emphasize on two major aspects of globalisation culture and communication that significantly affects business dealings and negotiations which are integral parts of International business. The authors discuss in detail the concept of international business negotiation and its importance, cultural dimensions that affect negotiations and guidelines to international managers based on real life examples and case studies from different cultures. The book is an important input in understanding concept of globalisation and factors of negotiations that initiate the global business.Silverthorne, C. P. (2003). Organizational psychology in cross-cultural perspective. NYU Press.Silverthorne in this book has emphasized on the differences between various cultures and how human psychology varies fro m nation to nation depending on culture of that nation. This aspect of culture also affects the organizational culture of MNCs and international firms who aim at implementing similar psychological theories in each nation. The author has covered various aspects of Human Resource Development in the book including leadership, motivation, contradict and power, negotiation and communication that managers face in foreign nations and with their employees. The book covers all essential elements of globalisation and HR factors affecting its implementation.GLOBALISATION AND ITS EFFECTSRioux, S. M., Bernthal, P. R and Wellins, R. S. (2000). The development of Human Resource practices survey report. Development Dimensions International. Vol 3. No. 1. Online Available from http//www.ddiworld.co.uk/pdf/theglobalisationofhrpractices_fullreport_ddi.pdf Accessed August 15, 2010Rioux, Bernthal and Wellins have presented a paper pertaining to several HR issues that surround managers in this global wo rld and analyze the issue by observing HR practices of managers around the globe. The report also emphasize on issue of national and corporate culture which often gives organizations a hard time in adjustment in other countries. Leadership adjustment, recruitment, local differences with culture and training and development are few HR issues that managers face in host countries. The authors also emphasize on the social, economic, cultural and political differences that limit the consistent HR practices by a firm across globe. The report helps in understanding the difference between corporate and national culture and what role these factors play in global context.Cesyniene, R. (2008). Globalisation and Human Resource Development. Economika. Online Available from http//www.leidykla.eu/fileadmin/Ekonomika/82/41-56.pdf Accessed August 15, 2010The article by Cesyniene represents negative effects of globalisation on Human Resource Practices of firms operating outside their national countr y. The author appreciates the positive aspects of globalisation such as free trade and technology flows cross borders leading to competitive business environment. However, the establishment of business outside home country involves several other problems like national culture differences and thus different personality traits of employees. The author compares cultures of economies like U.S., U.K, France, Japan and Lithuania where differences in cultures lead to perception differences in terms of compensation, reward, working conditions, delegation of authority, training and social interactions within firms.Poor, J. (2005). Internationalization and Globalisation in Human Resource Management. Online Available from http//kgk.bmf.hu/system/files/Poor.pdf Accessed August 15, 2010In this paper Poor presented the concept of International HRM (IHRM) which emerged as a result of globalisation. Poor posited that internationalization of firms requires all operational and marketing activities to be delivered in consensus with local culture and market etiquettes and therefore, the HR practices need to be global as well to avoid the chaos of national and international culture and its adoption difficulties. Poor distinguishes clearly between local and international HRM and thus, provide a detailed analysis for foreign firms to operate under a global framework of HRM that can reduce cultural, employment and operational risks in foreign country.Tomlinson, J. (2003). Globalisation and Cultural Identity.GT Reader. Online Available from http//www.polity.co.uk/global/pdf/GTReader2eTomlinson.pdf Accessed August 15, 2010Tomlinson in this paper presented an eristic analysis in favor of globalisation and its positive impacts on cultural identities. The paper is presented to counter the criticisms of various researchers over negative impacts of globalisation on cultural identities whether in organizations or marketing campaigns or even products. Tomlinson considers national identity as a strong cultural point which is highlighted by globalisation instead of being crushed and thus, rejects the notion of critics of globalisation. According to the paper, Tomlinson suggests that globalisation brings with it modernity and updated reflections upon life which positively enhances cultural identity whether it is in form of modern organizational practices or products for consumers.Goyal, K. A. (2006). Impact of globalisation on developing countries with special reference to India. International Research Journal of Finance and Economics. Online Available from http//www.eurojournals.com/IRJFE%206%20goyal.pdf Accessed August 15, 2010This paper by Goyal intends to study the effect of three major policies of Liberalization, Privatization and Globalisation on developing countries economies. This impact is studied on basis of Foreign Direct Investment and export and import trades in countries like China and India and implies that LPG itself is a progressing concept however the wr ong selection of policies is what makes an economy suffer from dark side of globalisation. The paper is an important input in understanding the effects of globalisation and assessing factors that positively or negatively align a countrys strategies to positive effects of globalisation.Eregare, E. A and Afolabi, A. O. (2009). The Effects of Globalisation and deregulating on Nigerian Culture Industries. Journal of Social Sciences. Vol 21. No.2. Online Available from http//www.krepublishers.com/02-Journals/JSS/JSS-21-0-000-09-Web/JSS-21-2-000-09-Abst-PDF/JSS-21-2-145-09-360-Eregare-E-A/JSS-21-2-145-09-360-Eregare-E-A-Tt.pdf Accessed August 15, 2010The report by Eregare and Afolabi critically analyzes the effects of Globalisation on Nigerias culture. Where the authors appreciate the economical growth that has been spurred by globalisation and privatization, they also become cautious of the penetrations in Nigerian cultures that globalisation has made possible for other nations. The aut hors consider American and European cultures as strong ones compared to Nigerian culture and thus, warn against the takeover of one culture by another. The report provides a fair evaluation of effects of globalisation as both negative and positive aspects are discussed by authors.Pickering, J. (2002). Globalisation a threat to Australian culture? Journal of Australian Political Economy. Online Available from http//www.multiculturalaustralia.edu.au/doc/jape48_3.pdf Accessed August 15, 2010Pickering positively analyzes cultural changes in Australia that have been brought by globalisation both in consumers as well as in employees. notwithstanding the criticisms of anti-globalisation personnel, Pickering points out various positive changes brought by globalisation, for instance, improved skills of employees, modern technology, promotion of human rights and modern culture. The paper is an additional evidence of positive contributions of globalisation towards national culture as well as organizational culture.Lee, E and Vivarelli, M. (2006). The Social Impact of Globalisation in Developing Countries. FTP Institute for the Study of Labor. Online Available from http//ftp.iza.org/dp1925.pdf Accessed August 14, 2010Research by Lee and Vivarelli is another negative perspective in popularity of globalisation as the researchers condemn surety of successful globalisation in every case. Lee and Vivarelli have analyzed globalisation in context of FDI and trade increases where according to their research, FDI and open trade alone cannot bring positive effects on economy. Another perspective of concentrated employment is used in the paper which emerges as result of different demographics, education level and cultures of countries and therefore, can result in increased poverty. Similarly, increased imports can affect the local industries affecting employment as well poverty level. The paper provides limited yet strong evidence on effects of globalisation.Campe, C. V. (2008). Gl obalisation and its effects on nationalism. Online

Modernist Design Styles in Architecture: Frank Lloyd Wright

Modernist Design Styles in Architecture hotdog Lloyd W ripeModernism appe ard in the twentieth century. Modernism is simple and with no decoration figure of speech style. Although this style was appear early 20th century and have different designers or room decorator have legion(predicate) spread. But heretofore have too little modern decoratorure build in early 20th century. After World War II, they become m each companion and agency. And work up this style be the top. Here have some architect is more famous. Walter Gropius, Ludwig Mies van der Rohe, Le Corbusier and Frank Lloyd Wright.Frank Lloyd Wright is one of the famous architect in early 20th century. He is a American Institute of Architects, interior designer, Writer and Educators. His design project is over thousand and finish ab break through(predicate) five hundred. And he believes that design should achieve harmony between humans and the environment. And it become Organic architecture. For example, F eitheringwat er is the famous on the world. This design can prove his idea. overly this design is one of the beat out architect on the American. More than 70 years of his cargoner at Architects. He design different architecture. It including Office, Church, Skyscrapers, Hotel and Museum. as well as he design some furniture and stained glass. In his life he write over 20 book and article. And he is the famous sayers. In 1991, American Institute of Architects call Wright The best Architect.He designed different architecture. And his design was famous. For example, Robie House, Imerial Hotel, Fallingwater, Taliesin West, The Solomon R. Guggenheim Museum, Price Tower and Jonson Wax Headquarters. Also his idea was affected many designer. Someone said how Wright work change American architecture, but someone said How didnt Frank Lloyd Wright change architecture in America I call up is really the way to say it be eccentric it is hard to imagine what American architecture would be like or until no w probably world architecture without Frank Lloyd Wright. some the Organic architecture, he has a famous works. It called Fallingwater. Fallingwater build in 1934-1937. In 1991, members of the American institute of Architects named the house the best all- cartridge clip work of American architecture and in 2007 , it was ranked twenty-ninth on the list of Amercians Favorite Architecture according to the AIA. About the design, the shape of the mental synthesis look natural, casual, stretch. Also The important room of the mental synthesis with an outdoor terrace, platforms and roads, intertwined, also obtained with the surrounding natural landscape with the effect of fusion. About the material, White concrete and stone let this design look merge in the environment. And this design is very special. Because the platform is above the waterfall, this design in that snip is intensely. And this design was influence many architect. Also it cause the new design style. About the Taliesin W est design, he thinks it has been linked with the desert. So he use local stone and concrete. Also the natural lighting is the main role. Because he believes the natural lighting can let inside the building merge to the outside.His idea has affected some architect. For example Neville Gruzman, Kendrick Bangs Kellogg, Alvar Aalto, Nari Gandhi and Bruce Goff.All of them have build Organic architecture. Such as Neville Gruzman. Hills House and Gruzman House is the famous organic architecture. Also Hills House is the work is thought of as a two 20th century houses Fallingwater and Farnsworth House. And Gruzman House is use materials such as dark stained timbers and natural brick. His architect is conform Wright method.About Bruce Goff, he said that his chock is Wright and Sullivan. Then he started to contact the original design. Bavinger House is significant example of organic architecture. The house has no interior wall instead there be a series of platforms at different height, wit h curtains that can be drawn for privacy. The design use many natural night, make the inside ara connect to the outside.Kendrick Bangs Kellogg is an innovator of organic architecture. In 1955, he met Wright and the brief impact provided an inspiration. His design is non fit neatly into the same with Wright, Bruce Goff or other organic architects. His building are studies of layered, segmented and unfolding space. And he design Onion house. It is a landmark of organic architecture. The design use employs translucent arching roof panels. Since with no outside walls, the division between interior and exterior consists of screen or stained glass.But someone maybe doesnt know what organic architect is. So Wright explains that, it is term meant from nature, organic architecture was indeed a natural architecture. And now we finally understand what organic architect is. And he think ripe building is not one that hurts the landscape, but one which makes the landscape more beautiful than it was before the building was built. So he regards clean lines and simplicity. And disliked mingled detail and fussiness of the architectural styles.In addition to organic architect, Wright steel has affected other architect. For example John S. Van Bergen. And his style is Prairie style domiciles. About the Prairie style. In 1909, Wright developed what known as the Prairie Style. Typical Prairie style home is distinguished by horizontal lines on the exterior, underlined by a grim hipped roof. But Wright use different color, and let the ceiling heights and hallway widths to alternately compress and expand the sense of space. His design went beyond the building to the finest details of the interior space, include furniture, art glass and other interior design. And the famous prairie style architect is Robie House. It was designed in 1908.Frank Lloyd Wrights designs of home and building have inspired generations of architects, including most of what is called modern architecture. His influence is internationalmany other countries have considered Frank Lloyd Wrights designs as a major(ip) template of their contemporary styles. More than 30 states in the United States possess Frank Lloyd Wright structures and most architectural critics agree with that every state in the unsophisticated has buildings that reflect Wrights style.Nowadays, when human want to develop something else, and they go away destroy the natural. So they must remember that Wright has said the human beings and nature can conexist. And it is important, even he is gone, but his architectural theory still affected other designer. But someone think he was arrogant man. Because he want to let his own considerable on his clients. For example, Fallingwater. The design is special and innovative. But despite there may be dangers he still carry out his out his design. I think his behavior is correct. Because if ones creativity is easily affected by the others, then that one is not a qualified design er. piracy 24%http//encyclopedia.jrank.org/articles/pages/6404/Wright-Frank-Lloyd.htmlhttp//freshome.com/2012/09/03/10-great-architectural-lessons-from-frank-lloyd-wright/http//translate.google.com.hk/translate?hl=zh-TWsl=enu=http//en.wikipedia.org/wiki/Frank_Lloyd_Wrightprev=/search%3Fq%3Dfrank%2Blloyd%2Bwright%2Binfluences%2Bon%2Barchitecture%26sa%3DN%26biw%3D1367%26bih%3D840http//en.wikipedia.org/wiki/Bruce_Goffhttp//en.wikipedia.org/wiki/Neville_Gruzmanhttp//en.wikipedia.org/wiki/Kendrick_Bangs_Kellogghttp//www.distinctbuild.ca/neville_gruzman_architect.phpCan teachers promote land in the stratumroom?Can teachers promote state in the classroom?majority rule is a highly desirable but contested concept in statement, argues Paul R. Carr.1However, little is known near how current and future educators perceive, experience and tinge to democracy, which could have a significant impact on how disciples learn about, and become involved in civic engagement and democracy.2Study at a university in northeast OhioThis study was aimed at exploring the perspectives, experiences and perceptions of current and future educators who are students at a university in northeast Ohio. This study counsellinged on two themes attitudes towards democracy and attitudes towards democracy and education.With regards to the first theme, when asked to define democracy, respondents, most frequently, referred to a form of government, often alluding to elections and voting. umteen answers contained similar combinations of words about it being a government by the people and for the people or a government in which the people hold the power rather than government officials. Voting seems to be the central focus for the majority of respondents.With regards to the second theme, a large number of respondents did not make a direct connection between education and democracy. Part of the reason for this is mayhap the discomfort some respondents exhibited vis--vis administration. Most responden ts admitted to not having a truly democratic educational experience during their high prepare years. Of particular note is that most of the students viewed democracy in education as being uniquely or primarily associated with elections. A number of reasons were provided to explain why the respondents educational experiences were not considered democratic, including the curriculum and minority outcomes such issues were ignored by the school. In a democracy, the majority rules, yet the minority groups would not be ignored. One prevalent comment postulated that The students do not govern the classroom the teacher is the dictator. The students do not vote for the teacher the teacher is appointed. Given that in a democracy the people hold the power, the students are correct in saying that the school that they attended was not democratic. Racial discrimination was highlighted by a student, who contributed that There is no fairness in the classroom the teachers expect African-Americans to do poorly they dont challenge us in advanced courses. In a proper functioning democracy, all the students would be given extend to opportunities.When asked about whether their high school experience had an impact on their thinking about democracy, a small minority indicated in the affirmative, whereas most of the respondents were less positive. Many more respondents, however, echoed the sen prison termnt that their high school had avoided the subject or even, more drastically, failed them in not preparing them to deal with such issues. As a middle-ground response to the suspense about a democratic experience in high school, a number of respondents highlighted that this consisted of a single class on government or politics.When asked about whether teachers should strive to inculcate a sense of democracy in students, the vast majority of respondents agreed strongly. Yet students are not to be indoctrinated by a set of values which the teacher decides to be the best they are to be left free to abide with and live their life in line with any values that they choose. Some of the respondents stated that teaching about politics is not the teachers job, but the government should take care of that. Furthermore, there were some who stated that politics was not part of their area of study, thus there was no need to study about democracy.3The fact that there are students at university level whom are not interested in democracy is quite worrying, especially when this reality is tied to the fact that they do not put pressure on the governments and the school administrations to practice democratic practices in the classrooms. In this case, the teachers would find themselves in a dilemma should they or should not they work towards democratic practices in the classroom? elected Classrooms and DisciplineHarvey Craft4commented that classroom management often includes a large dose of suppressive techniques intended to simply control. In recent years a movement has emerged to teach democracy in schools by being democratic. Dozens of books, organizations, and incentives have grown from the new emphasis on democratic schools. Democratic schools emphasize the teaching of unwashed respect and trust between students and teachers. The process of transforming a school to a democratic school requires special training for staff members. Teachers will learn some management skills that reflect democracy and mutual respect.There is list of management techniques for teachers that promote democracy and give students an idea of what democracy is all about. According to Craft, the teacher should explain that rules must encourage free and honest exchanges in an orderly manner. The teacher should engage students in discussions about the value of mutual trust and respect, and discussions about rights, responsibilities, and privileges. Another discussion that students should be allowed to participate in is that regarding the limitations of freedoms, particularly freedom of speech, and discussions about moral behaviour. The teacher should allow students to participate in the development of rules and consequences. The students are to be given the opportunity to develop their bill of rights, in this way it would be clear both for the students and for the teachers what their rights and obligations are. The teacher should plan unconstipated lessons about character development. The students are to be prepared how to behave and act in a democratic society.Craft continued to argue that students should have the right to call for discussions whenever an issue that affects the whole class crops up. They should also have the right to vote on matters that affect them. The teacher should set goals for the class that reflect the development of responsibility. Moreover, students are to be given opportunities to practice responsibility. An example might be to allow students to sharpen pencils without asking permission, provided they can properly determine a time t hat does not interrupt or distract others.5Circle time a democratic classroom settingA democratic classroom setting is that when the class is set up in the form of a circle. In this way, people get to talk democratically about problems with equal respect for everybody. When circle time takes place, students and the teacher are to be seated on the same level so as to represent their equality. Sometimes there needs to be a spare chair / space so people can move into the space and meet people who they have not met before. Often circle time starts with something quiet like talk but later there can be games so you can move round and meet new people. wherever possible, the teacher adheres to the same rules as the students so as to express the equality between the two teacher and students.In the initial stages a special object will be passed around, just the person holding the object will speak, the others would listen. Everyone gets a chance to speak, yet no one has to if they do not want to. Usually the teacher will ask for a volunteer to start a new topic. Children will be encouraged to talk clearly and speak to the circle as a whole and not just toward the teacher. Any criticism passed is to be constructive criticism.6Free schoolsSome believe that democracy in the education system means that the infant would have a free preference whether to attend any lessons at all. If he decides to attend, he should have the choice to choose which lessons he will attend to. According to this school of thought, neither the parents, nor society, not even the government should have a say on the education of children. They are to be left completely free to make up their own mind. Following on from this it would be reasonable to expect that a child would have some say over the curriculum, the day-to-day running of the school and even the appointment of teachers. Both students and teachers would have the right to call a meeting when they feel that there is the need of one. Som e would argue that this idea is in favour of anarchy within the educational field. The critics of this school believe that this idea is the perfect formula for chaos and disaster.The people who believe in this radical idea refer to some schools which adhered to this practice. The Albany Free civilise in New York, USA, the Booroobin Sudbury School in Queensland, Australia, the Sudbury Valley School in Massachusetts, USA, and Summerhill in Norfolk, England. There are some differences between these free schools, such as the degree to which students have a say over economic decisions. But all these schools have one thing in common without which they probably could not function the spirit of community. When invigoration in a community, children learn to respect others.7Case study of a Free SchoolThe Albany Free School has been functioning for the past 32 years. This school does not follow a curriculum and there are not any compulsory classes. Classroom sessions that do take place are usually informal and last as long as the interest holds. There are not any tests or grades either. This school states that learning happens best when it happens for its own sake. A childs innate desire to learn is a far more powerful motivating force than any external reward or threat. As regarding behaviour, the teachers do not monitor over the pupils but the students learn to manage themselves. During the meetings, both the students and the teachers have an equal vote, thus they share the responsibilities for the decisions taken. One issue which is discussed during these meetings is the school policy within various areas. Each day unfolds organically according to peoples moods and interests, to the season and the weather, and to local and even world events. They reserve the right to make plans quite spontaneously. This does not mean that there are not plenty of ongoing, focused activities and projects. On any given day students might be appoint writing poetry and short stories, c reating books, magazines and works of art, rehearsing and performing plays, or learning French or algebra. There are daily languages and maths classes for students who choose to rein in their basic skills in a more orderly and directed way. There are also classes in areas like history and science depending on student interest. As one would expect, the word competition does not exist in this school. Children with mental health problems who attend this school do not take drugs to lap up their problem. The system which the school uses to function renders the drugs unnecessary.8These types of schools have received a lot of criticism. Critics believe that these schools are to radical and so not the way that democracy should be practised.ConclusionThrough a systematic review of what democracy means, combined with how schools can become engaged in democratic practices, students will enhance, not only their academic, but also their socio-cultural and political experience, thus enriching t hemselves and the society in which they reside.9

I am A rock Paul Simon Essay -- essays research papers

capital of Minnesota Simon said that the somebody or people in his poem were sick of society, and wanted to be isolated aside from society. He represents this by saying that they want to be like a rock, or like an island. They wanted to be isolated outside from society. The poem dialogue about people being sick of society, and want to be isolated from it. Even in the first telephone circuit, he made an resemblance between celestial latitude being dark and dingy, by saying "A winters day - in a oceanic abyss and dark December." The month of December is normally likened to being cold, dark, and dangerous. He also says that it is a lonely December in the second line where he says "I am alone gazing from my window to the highway below" he feels left out, and now wants to be left alone, like an island, or a rock. Like in the second poem, where he says that he "has no need of experience." The person in the poem wants to be left alone, like an island, or a ro ck. In the second stanza, he says "Ive built a wall, a fortress deep and mighty." He has built a mental block to all outsiders, and he compares this to an inpenetrable wall. Inpenetrable walls keep unwanted things out bad feelings, love, etc. Then, in the third line of this stanza, he says "I have no need of friendship - friendship causes pain, Its laughter and loving I disdain." He said that he doesnt want friendship because it just causes pain, and that the laughter and loving he hates or despises. He wants to be left alone, like... I am A rock Paul Simon Essay -- essays research papers Paul Simon said that the person or people in his poem were sick of society, and wanted to be isolated away from society. He represents this by saying that they want to be like a rock, or like an island. They wanted to be isolated away from society. The poem talks about people being sick of society, and want to be isolated from it. Even in the first line, he made an a nalogy between December being dark and dingy, by saying "A winters day - in a deep and dark December." The month of December is usually likened to being cold, dark, and dangerous. He also says that it is a lonely December in the second line where he says "I am alone gazing from my window to the street below" he feels left out, and now wants to be left alone, like an island, or a rock. Like in the second poem, where he says that he "has no need of friendship." The person in the poem wants to be left alone, like an island, or a rock. In the second stanza, he says "Ive built a wall, a fortress deep and mighty." He has built a mental block to all outsiders, and he compares this to an inpenetrable wall. Inpenetrable walls keep unwanted things out bad feelings, love, etc. Then, in the third line of this stanza, he says "I have no need of friendship - friendship causes pain, Its laughter and loving I disdain." He said that he doesnt want friendship b ecause it just causes pain, and that the laughter and loving he hates or despises. He wants to be left alone, like...

US Government - Checks And Balances :: Political Science Government Essays

US Government - Checks And BalancesThere is no more important pass for all of presidential term to define the rights of its citizens. (Norman Dorsen) In this essay I will give a short history of the government in United States of the States (U.S.). Then I will describe each of the three branches of government in the U.S. and the relationship between them. In principle, the U.S. is a democratic republic, they govern themselves by choosing their leaders by secret ballot, and these leaders in turn make the rules. Americans started governing themselves as a nation on July 4th, 1776, when the Declaration of Independence was sign in Philadelphia by representatives of the thirteen British colonies in North America. These states joined together formally in 1781 under a first constitution, the Articles of Confederation. That loose northward of the states was replaced by the Constitution of the U.S. in 1789. This document (amended 26 times) is still the political foundation of the U.S. Bei ng based on a written constitution, the U.S. government is committed in principle to the rule of law. To guarantee the rights of free speech, a free press, freedom of religion etc. the first ten amendments, called the Bill of Rights were adopted in 1791. There are three levels of government in the U.S. Local government (city/county), state government, and federal government. Here I will pay most help to the federal government. Many of the concepts of the U.S. government can be traced to progressive thinkers of the seventeenth and eighteenth centuries, e.g. Locke, Spinoza, Blackstone, and Montesquiueu. Out of some of their thoughts the U.S. government system with the three branches were made A legislative branch (Congress), an Executive branch (President), anda judicial branch (Supreme Court). The Constitution is most of all a document of checks and balances among the three branches of the federal government and between the levels of government, nation and state. The legislative b ranch (Congress) that has the exponent to make laws valid for the whole country. Powers like the regulation of taxes,regulation of commerce between the states and with foreign countries, the power to declare war, and the power to impeach the President are some of the other matters the legislative branch have to deal with. Congress has two chambers (or houses) theSenate and the put forward of Representatives (the house). The Senate consists of one hundred senators Two senators from each of the fifty states.