Listening Skills and Healthcare

Theoretical This examination utilizes a quantitative review method, and summed up information gathered is utilized to associate outcomes with listening abilities as its basic guideline (Punch, 1998). An overview was conveyed on the Internet and yielded results from different sexual orientation, financial foundations and instruction levels. Correspondence issues have been kept up by utilizing various methods.Advertising We will compose a custom exploration paper test on Listening Skills and Healthcare explicitly for you for just $16.05 $11/page Learn More Pain faces scale preparing of members and examination collaborators and keeping up great associations with members are utilized in our enrollment to additionally create organization between the investigation populace and analysts and to look after criticism. Each progression embraced to accumulate and examine information, approve discoveries and present exploration results in which extensive and available discoveries will be utilized to facilitative development and proceeded with advancement. The reason for this exploration is to build up a superior comprehension of listening aptitudes and how better listening abilities well as capacity to perceive nonverbal articulations will help the medicinal services industry and its customers. Presentation The merriam-webster word reference characterizes torment as â€Å"suffering or pain of body or mind†. It is contended that compelling correspondence between human services supplier and patient is a significant component in improving treatment consistence. Holmes et al, (2007) then again furnishes that agony meddles with person’s capacity to convey by changing typical examples of verbal and nonverbal correspondence. Listening aptitudes is something that has been underlined in the clinical field for a considerable length of time. Educators in clinical schools have been endeavoring to show their understudies to be better audience members to their patients (Hol mes at al, 2007). As we try to incorporate powerful relational abilities in medicinal services, the best inquiry, but hard to ask, is: does listening aptitudes, just as intentional nonverbal correspondence, while being applied, bound to improve the connection between human services suppliers and patients? Listening aptitudes is something that has been underscored in the clinical field for around 2,500 years and the issue of correspondence moves frequently prompting misdiagnosis has consistently been an issue. Frischenschlager and Pucher (2002) contend that portraying agony to a doctor falls exclusively on the patient. Furthermore, much of the time, doctors frequently come up short on the abilities to peruse patient’s nonverbal signs or even decipher the slang they use.Advertising Looking for research paper on wellbeing medication? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Therefore correspondence issues among suppliers and pat ients stay to be a significant issue in the social insurance proficient. The supplier persistent as exhibited by the torment scale (figure 1-Appendix) shows their interrelationships. The exploration directed looked to respond to the inquiry, â€Å"Can torment faces be recognized from other enthusiastic expressions?† Literature audits on the capacity to perceive outward appearances and listening aptitudes issues confronting the two patients and human services suppliers in social elements of medicinal services proficient will be talked about. An intensive examination on correspondence of medical problems influencing these networks are outlined which gives a blend of the current issues. This writing audit is begat around close to home and situational issues, just as exact examination on the correspondence worries with help of looked into of populace studies and subjects are summed up. As the social setting of medical problems affects our networks, sociological writing on this pa ndemic is featured. To certify this investigation, analysts connected different reactions to explore from the related territories and finished up with references for future examination on the wellbeing and sociological measurements. The flow writing was inspected utilizing Communication Mass Media Complete database and looked through online article utilizing listening aptitudes and outward appearances in medicinal services as watchwords utilizing Google. The examination focused on both youthful, center and mature age populace as my feature and structured my exploration article around a torment face scales instruments to play out an intensive investigation on how members can distinguish non-verbal signs to convey their agony issues. The finding being that on the off chance that a â€Å"Lay† individual could do it WELL, at that point with a touch of preparing, a Healthcare Provider could do it too. Preparing that included investing more energy with their patients. Our cautious investigation and examination will at that point be utilized to distinguish the legitimacy and pertinent confirmations that can be utilized in human services rehearses Objective This paper tries to investigate the connection between medicinal services supplier and the patient, featuring challenges they experience when conveying to one another about agony issues. Our investigation targets giving confirm based rules that will give a lot of suggestions that can improve listening aptitudes on the patient and the administration provider.Advertising We will compose a custom examination paper test on Listening Skills and Healthcare explicitly for you for just $16.05 $11/page Learn More While much has been done to urge doctors to improve their listening abilities, research demonstrates that tuning in, just as supplier tolerant associations can improve with satisfactory preparing and development. As the quantity of studies builds, the outcomes, impacts and results of patient-supplier corresp ondence, there is as yet a much exploration to be done in the field. Foundation Questionnaires were planned and disseminated over the web. This condition permitted members to unreservedly and straightforwardly rate outward appearances however much as could reasonably be expected. Members were all around familiar with web and utilization of outward appearances in their everyday exercises. This furnished them with impressive information on what was anticipated from them the same number of the articulations, for example, outrage, joy, bitterness, disturb, shock, dread and torment in outward appearances related well with their own encounters. Writing Review Analysis The most continuous objection among patients is torment. As per Baird et al (2008), an estimation of 30 million individuals in the United States are experiencing ceaseless agony. It can not be accepted that the most predominant torment consistently happen normally. Gaining successful relational abilities requires the work of perception and application practice of correspondence articulations. As per the US Bureau of the Census (1995), almost 7% of the US populace manages ceaseless agony consistently focusing on it worry inside the medicinal services network. Proof from the US Department of Commerce shows that agony related issues costs billions of dollars in the human services industry. It includes that related issues, for example, constant agony the board and how to successfully manage torment and cost the executives to be likewise of concern. Similar investigations additionally proves high event of sedative reliance among the referenced gathering. Agony can be clarified in alternate points of view contingent upon singular encounters. Frischenschlager and Pucher (2002) give that torment can't be estimated or measured. Medicinal services supplier ought to for this situation evaluate torment on singular viewpoints. Along these lines verbal and non-verbal depiction of their present wellbeing status relie s entirely upon the patient.Advertising Searching for research paper on wellbeing medication? How about we check whether we can support you! Get your first paper with 15% OFF Find out More This just implies the general correspondence setting is impacted by the dynamic trade of the specialist co-op and tolerant connection. Notwithstanding, this has never been the situation. As Frischenschlager and Pucher (2002) state, â€Å"problems with the correspondence among specialist and patient are a continuous outcome (p.416). Agony has regularly been characterized as a notice sign showing something incorrectly inside the body. Torment is grouped into two classes; intense and constant torment. Individuals in torment regularly experience extreme mental experience. Recognizing the significance of patients seeing how to react to torment is significant in imparting torment issues to the suppliers. Issues related with understanding correspondence process are outside the extent of clinical examination. In such manner, Brannigan et al (2008) cites, â€Å"pain ought to be taken a gander at as a multi-dimensional undertaking and not only a one an admonition sign† (p.12). In this way, having the option to impart successfully and realizing which messages to convey are similarly significant. Agony Theories Frishenchlager and Pucher (2002) arrange torment speculations into two gatherings; 1) the Frey hypothesis and 2) the Goldscheider’s approach. Frey’s hypothesis characterizes torment as unique torment pathways that interface torment explicit nerve endings prompting the mind. The Goldscheider’s approach expresses that nerve endings are not explicit to any focal point of the mind and that torment must be experienced when the degree of torment scopes to an extraordinary point that can not be endure driving a patient to communicating their uneasiness. Frishenchlager and Pucher (2002) joins mental factors, for example, interruption, unwinding, dread, gloom, previous agony encounters, family and social impacts to be among factors that influence the way that individuals experience torment. In their examination, Frishenchlager and Pucher (2002) r eclassify torment as,†Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦unpleasant tactile and passionate experience related with real or potential tissue harm or depicted as far as such damage† (p.419).Their definition gives equivalent load to enthusiastic and physical agony experience consequently the resurrection of entryway hypothesis that joins feelings

Galileo's Daughter underlying devotion to her father Essay

Galileo's Daughter fundamental commitment to her dad - Essay Example Since all the three of Galileo’s kids were ill-conceived, he realized it is hard to wed them off, which is the reason he sent two of his girls to cloisters, to become nuns. Conceived Virginia Galilei, Galileo’s oldest little girl was an incredible wellspring of help and consolation to him. She later expected the name of Suor Maria Celeste, at the San Matteo Convent, Arcetri. Obviously, she couldn’t recover data about the outside world and her correspondence with her dad permitted her to take in and acquire news from outside. Galileo’s little girl was of splendid keenness and regularly offered recommendations and counsel to her dad, when he appeared in a turbulent attitude or debilitated. The letters have been composed utilizing charming terms and depict the incredible love and regard that Maria Celeste had for her dad. The conversations uncovered the profound intrigue she had in her father’s logical work, wherein she regularly offered her sentiments. Other than this, they additionally examined broadly on wellbeing cures and other family issues. In these pages, Maria Celeste is uncovered as vivacious, canny, sharp. In the community, she filled in as a pharmacist, having taken in the exchange from the nuns and visiting specialists who staffed the religious communities clinic (p. 325). Sobel estimates, in any case, that she figured out how to peruse and write in Latin and Italian under her dads tutelage. In fact, nobody at San Matteo outperformed her in language aptitudes. Indeed, even the abbesses searched her out to compose significant letters of authentic business (p. 325). In Sobels see, it is Suor Maria Celeste - unquestionably more than her secluded more youthful sister or her wayward, disorderly sibling - who met Galileos coordinate in knowledge, understanding, commitment, and mind.

How Long Does Versed Stay in Your System

How Long Does Versed Stay in Your System Addiction Drug Use Prescription Medications Print How Long Does Versed (Midazolam) Stay in Your System? Versed in Your Blood Urine By Buddy T facebook twitter Buddy T is an anonymous writer and founding member of the Online Al-Anon Outreach Committee with decades of experience writing about alcoholism. Learn about our editorial policy Buddy T Medically reviewed by Medically reviewed by Steven Gans, MD on December 16, 2015 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 11, 2020 Roche More in Addiction Drug Use Prescription Medications Cocaine Heroin Marijuana Meth Ecstasy/MDMA Hallucinogens Opioids Alcohol Use Addictive Behaviors Nicotine Use Coping and Recovery In This Article Table of Contents Expand Effects Duration Factors That Affect Detection Time Elimination Symptoms of Overdose Getting Help View All Back To Top Versed (midazolam) is a drug usually used for pre-anesthesia sedation and for procedural sedation for children.?? For adults, it is often used for uncomfortable procedures such as colonoscopies because it produces memory loss. Versed is in a class of drugs called  benzodiazepines,  which are central nervous system depressants and  Schedule IV  controlled substances. When combined with alcohol or other depressants, or when taken in large dosages, Versed can cause  a loss of consciousness and respiratory failure, so its important to know how long it remains in your system to avoid dangerous drug interactions and potential overdoses. How Long Does Versed Stay in Your System? Urine: Up to two days Surgery and Versed (Midazolam) How Long Does It Take to Feel the Effects? There are several ways Versed can be administered,?? but it must always be done where there is immediate access to monitoring for breathing and heart function due to associated risks. It is administered by medical professionals in a hospital, day surgery clinic, or doctors office. It can be given as an injection, by tablet, or in a syrup. How Versed is taken will determine how fast it takes effect. An injection or IV takes effect in five to 15 minutes with maximum effect in 15 to 60 minutes and lasts about 2 hours (though the range is anywhere between one and six hours). The amnesia effect lasts for 20 minutes to an hour depending on how it is administered. As a syrup, the effects of Versed in children are seen in 10 to 20 minutes. The effects of Versed can last for one to two days,?? and you should plan your schedule so you wont be doing any tasks that require coordination and concentration. You wont be allowed to drive yourself home after Versed is administered for a procedure, and youll need to take the day off of work. How Long Does Versed Last? The half-life of Versed, or how long it takes for half of the drug to leave your system, is roughly 1.8 to 6.4 hours. Midazolam, the active ingredient in Versed, is broken down into the liver to both active and inactive metabolites, so it has two phases of elimination from the body. It is mostly excreted in the urine but is also eliminated in the feces. Versed (midazolam) can be detected in blood and urine tests for prescription drugs and has a urine detection window of 0.5 to 2 days. If you will be taking any such test, be sure to inform the testing laboratory that you have had it administered by your doctor so the test can be interpreted correctly. Factors That Affect Detection Time How long it takes your body to fully eliminate the drug depends on many factors, including age, liver function, and any other medications that were administered or you have been taking. Age: Children, newborns, and geriatric patients can take longer than healthy adults to metabolize and eliminate the drug.Liver and kidney function: People with liver or renal impairment have been found to have longer elimination half-lives. How to Get Versed Out of Your System The only proven way to get Versed out of your system is to stop taking it and allow your body time to process and eliminate it. Symptoms of Overdose Because Versed is a central nervous system depressant, there is a risk of death if an overdose occurs. Symptoms of an overdose of Versed include the following:?? ConfusionDrowsinessShallow respirationClammy skinDilated pupilsFast or  irregular heartbeatLow blood pressureWeak and rapid pulseConfusionDizzinessBlurred visionDepressionComaPossible death If you suspect a Versed overdose, call 911 immediately or call the poison control center (1-800-222-1222). If you experience any of the following serious side effects that you think may be  related to Versed, contact your doctor.?? Loss of memory during the time while the drug is being administered and the time immediately followingSlow breathingAgitation, hyperactivity, or combativenessDrowsinessIncreased coughingVomitingNauseaRashProblems with coordination and alertness Dangerous Interactions It is important to not drink alcohol or take any other medications that depress your nervous system for 24 hours after you have been administered Versed. Be sure to tell your doctor about all the medications, vitamins, supplements, and herbal products that youre taking prior to your surgery or procedure, as some of these substances can cause serious interactions, including: AntidepressantsCertain antifungalsCertain antibioticsCertain calcium channel blockersAntihistaminesCough medicineAnticonvulsantsOther sedativesSt. Johns WortGrapefruit Getting Help Your dosage will be gradually tapered off to minimize some of the more profound symptoms of  withdrawal, including: Abdominal crampsAn altered sense of realityConfusion and disorientationDepressionHallucinationsIncreased sensitivity to light, pain, and/or soundInsomniaIrritabilityMuscle crampsNausea and vomitingNervousnessParanoiaProfuse sweatingSeizures and convulsionsTachycardia (rapid heart rate)Tingling, burning, or skin-crawling sensationsTremor If you are concerned about how long Versed will stay in your system after being administered, talk to your doctor to find out exactly what to expect. Any indication of how long a drug will stay in your system is only a best estimate, and you should plan accordingly.

Women Of A Modern Indian Sex Worker - 1339 Words

A woman is a mother, a sister, a daughter, and an aunt. She can be a teacher, a rocket scientist and a model. Sadly, sometimes she is also a prostitute. Exploitation of women for sex has been an ancient practice that is still prevalent in present time. Modern prostitution is a growing problem with its roots planted deep in the past. Ancient Athens was not an exception when it came to prostitution, with both men and women being targeted. There is limited information regarding the consequences of and characteristics of Athenian prostitutes but the sources that are available present many similarities as well as differences with modern Indian prostitutes. Even though these women are separated by centuries, their work still remains. Through a careful research of the definition of Athenian prostitute and characteristics of a modern Indian sex worker, the two types of women can be compared. Prostitution in Ancient Athens was not uncommon, however in order to paint a full picture of an Athenian prostitute one must start from the very beginning. Because sources are scarce and words such as â€Å"hubris and â€Å"hetaira† get lost in translation. There is no clear definition of Athenian prostitution, however, authors do seem to agree that â€Å"the word hubris is used in Athenian sources to refer to certain forms of sexual violence† (Cohen 171). Therefore, hubris may include rape and homo/heterosexual prostitution. It also involves physical violence, verbal insult, adultery, and seduction (CohenShow MoreRelatedAngela Davis and Feminism Essay1562 Words   |  7 PagesMothers, fathers, daughters, sons, aunts, uncles, grandparents, pimps, prostitutes, straight people, gay people, lesbian people, Europeans, Asians, Indians, and Africans all have once thing in common: they are products of sexuality. 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In 2007, the  Ministry of Women and Child Development  reported the presence of 2.8 million  sex workers  in India, with 35.47 percent of them entering the trade before the age of 18 years.[3][4]  The number of prostitutes has doubled in the last decade.[5] According to a  Human Rights Watch  report, Indian anti-traffickingRead MoreWho Are Philosophers And Writers Of Great Ingenuity?1545 Words   |  7 Pagesto put down into direct words such global concepts, as are portrayed by the works of Karl Marx and Friedrich Engel, both of whom are philosophers and writers of great ingenuity. With the main aspects continuing to serve as important criticisms of modern day society, reflecting back upon the ideologies brought forth by two of the most influential figures is almost inevitable. Not only did they pursue to analyze the societal and economic world systems, but in the process of doing so, have opened theRead MoreComparing China s And India s Sexual History1161 Words   |  5 Pageshistory I saw that they had many unique preparative on sex compared to todays. For example in India’s famous book Kamasutra which discussed the nature of love and how to make a good family and home. This makes is seemingly normal compared to the mode rn day. However the thing that makes Kamasutra so unique and different is was that they categorized men by their penis sizes and women by the size of their vagina. The Kamasutra also recommended women on sexual techniques on how to please their husbandsRead MoreThe, Human Trafficking, And The Saga Of 53 Indian Nationals1375 Words   |  6 Pagesurinals†¦there were four showers†¦.we were told not to go anywhere or leave the dormitory†¦most of us had to stand or sit on the floor while we ate.† Footnote: Michael A. Scaperlanda, Human Trafficking in the Heartland: Greed, Visa Fraud, and the Saga of 53 Indian Nationals Enslaved by a Tulsa Company, Loyola University Chicago International Law Review, (2005): 232, accessed January 16, 2016, http://lawecommons.luc.edu/cgi/viewcontent.cgi?article=1130context=lucilr. †¢ â€Å"The new dorm†¦was larger, but we wereRead MoreInstitutional DIscrimination is Unjust716 Words   |  3 Pagesslavery and women as ‘stay at home moms’ but it still exist in the modern times of the last ten years. Everyday American’s face discrimination by companies and institutions based on gender, race, and social class with negative judgment. The negative judgments leads to the unjust treatment such as unequal payment, healthcare coverage and inaccurate stereotypes. 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Islamic Architecture Free Essays

Structuralisms Architecture Islamic architecture encompasses a wide range of both secular and religious styles from the foundation of Islam to the present day, influencing the design and construction of buildings and structures in Islamic culture. What is Islam? * The name of the religion is Islam, which comes from an Arabic root word meaning â€Å"peace† and â€Å"submission. † * Islam teaches that one can only find peace in one’s life by submitting to Almighty God (Allah) in heart, soul and deed. We will write a custom essay sample on Islamic Architecture or any similar topic only for you Order Now * The same Arabic root word gives us â€Å"Salaam Alaskan,† (â€Å"Peace be with you†), the universal Muslim reediting. Geographical * The Moslem faith flourished in the countries of Southern Asia and North Africa. * Other important communities include Zanzibar, Madagascar and China. * In the 20th century mobility, Islam was brought throughout the world as far as Sydney and South shields. * The spread of Islam has been frequently associated with military conquest, racial movements and in some cases with the consequent displacement of established populations. * The most important were the Arab expansion northwards and westwards out of the Arabian peninsula, and the drive of the Turkish ND Mongol groups South, Southeast and Southwest of Central Asia. The Islamic world Geological * The countries into which Islam first expanded were already rich in building tradition and the important techniques of exploitation of natural resources for building work and trade in building materials had long been established. * Brick making and pipes’ walling was almost universal in the alluvial plains * Cooling effect of structures with very heavy walls and high rooms has been widely exploited. * Unprotected circulation are common. History * A. D. 622 – the year of the Hegira, when Mohammed moved from Mecca to Medina. Immediately after his death in 632 – the concerted efforts of the Arabian Tibet carried death as conquerors into Central Asia and westward towards the Atlantic. Social * The Arab group which were the spearhead of advanced Islam ,were essentially tribal, and in consequence the behavior patterns and attributes of emergent Islamic societies were based on traditions of the desert. * Public life was reserved for men. * Women play a secondary role, to be part of the household – the harem. In public, she is protected by the anonymity of the veil. * Equality was only granted to the Aromatic groups. * â€Å"peoples of the book† -Jews and Christians * Freedom of worship and interval government. Religious * Islam is the last of the three great religions of the middle east. * Its essence is contained in a simple sentence, which is both the profession of faith and the credo of its adherents * There is only one God and his prophet Mohammed. * Philosophy of life and government. * The Koran – is regarded as the revelation through the medium of the prophet Mohammed. * The Width – is the collection of his sayings or injunctions and is of lesser weight. The law – is extracted from the prophet’s instructions, from tradition and sample. * An acceptance of the transitory nature of earthly life; personal humility; an abhorrence of images worship. * The important architectural endeavor is normally expended on buildings having a direct social or community purpose, including worships; that decorations tends toward the abstract, using geometric, calligraphic and plant motifs , with a preference for a uniform field of decoration rather than a focal element; and that a basic conservatism discouraged innovations and favored established forms Terminologies * Massed (Persia, India) – mosque or a place of worship. * Jam – mosque, principal place of worship, or use of the building for Friday prayers * Messed (Turkey) – small * Salami – men’s or prayer house * Madras (Egypt) * Menders (Turkey) – religious college and mosque. * Sara; Sera – palace Building Components * Miramar – niche oriented towards Mecca * Member – raised platform for ceremonial announcements open-fronted vault facing on to a court * ABA – gateway * Sans – courtyard of a mosque * Minaret – tower from which call to prayer was made. Harem – women’s or private quarter’s of a house or palace quest’s quarters * Kibble; Kibble – axis oriented towards Mecca * Chatter (India) – kiosk Personnel * Muezzin – caller who summons the faithful to prayer * Imam – man who leads the congregation at prayer * ‘wan; Ivan (Persia) – * Caliph – successor to the prophet as military, Judicial and spiritual leader of Islam Architectural Character * Majority of Islamic buildings are fundamentally related to a principal axis. This axis is frequently extended into a formal landscape which is integral part of the sign. The prime axis was the kibble, the general concept was derived from the line of balance and symmetry implicit in the concept of perfect creation, as seen in gardens and buildings. * Islamic architecture is centered upon God. At its heart is the Mosque and inward – looking building whose prime purpose is contemplation and prayer. * Mosque may s erve as a school, transactions may be made there and storage for treasures. * Minaret – a tower from whose top the Muezzin gave the call to prayer. * Miramar – a niche where the leader of the congregation (the Imam) sakes his prayers. Menders/Madras – college * Han/Caravanserai’s – the hostel * The courtyard – the sides were punctuated with gateways, prayer chambers, or arched porches ‘wants. Architecture Forms and Styles of Mosques and buildings in Muslim countries Forms – Many forms of Islamic architecture have evolved in different regions of the Islamic world. These mosques are square or rectangular in plan with an enclosed courtyard and a covered prayer hall. Sheehan – The traditional Islamic courtyard, a Sheehan in Arabic, is found in secular and religious structures. When within a accidence or other secular building is a private courtyard and walled garden. A Sheehan – courtyard is in within almost every mosque in Islamic architecture. The courtyards are open to the sky and surrounded on all sides by structures with halls and rooms, and often a shaded semi-open arcade. Arabesque – An element of Islamic art usually found decorating the walls and window screens of mosques and Muslim homes and buildings, the arabesque is an elaborate application of repeating geometric forms that often echo the forms of plants, shapes and sometimes animals (specifically birds). Calligraphy – is associated with geometric Islamic art (the Arabesque) on the walls and ceilings of mosques. Contemporary artists in the Islamic world draw on the heritage of calligraphy to use calligraphic inscriptions or abstractions in their work. Examples Mosque – A Muslim house of worship Minaret – A tall tower in, or continuous to a mosque arch stairs leading up to one or more balconies from which the faithful are called to prayer. Kiosk – a small pavilion, usually open, built in gardens and parks Pointed arch – a two- and four- centered and generally constructed a true arch, Hough corbelled examples were common in India. How to cite Islamic Architecture, Papers

Learning Analytics Research For Australian â€Myassignmenthelp.Com

Question: Discuss About The Learning Analytics Research For Australian? Answer: Introduction The Auckland University of Technology was established in the year 2000. More than 29,000 students took admission in the University in the year 2016. The Auckland University of Technology is providing quality education to more than 4000 students from 96 countries. The University has North, City and South campuses in Auckland. AUT millennium and AUT center for Refugee education are specialist locations of the University. AUT got the position of 441-450 in the 2016 QS World University Ranking. The Auckland University of Technology addresses the local concerns related to sustainability as well as takes initiatives to address the global challenges. The operational facilities in the Auckland University of Technology management are in alignment to meet sustainability goals and a culture of Sustainability is promoted in the University through a network of partners, learning, research and teaching. The Auckland University of Technology focuses on the Three Bottom Line of Business-Profit, Peop le and Planet and the vision of the University is aligned to address the concerns of society, economy, environment and the planet. The curriculum of the Auckland University of Technology instills the culture of sustainability among students so that the graduates of the University can contribute to the society by bringing positive change in the field of sustainability (Cullingford Blewitt, 2013). Discussion The United Nations Sustainable Development Solutions (SDGs) Network provided membership to the Auckland University of Technology. Expert knowledge in the field of science and technology from civil society, academics and private sector was utilized for implementing solutions for sustainable development(Caeiro et al, 2013) The University is committed to achieve goals of sustainability a taskforce to meet commitments of sustainability for next 10 years was established by Vice-chancellor Derek Mc Cormack in the year 2012 Evaluation of AUTs Sustainability Measures 1) The Auckland University of Technology has sustainability goals and takes measures in the area of learning and teaching. The curriculum of the AUT enables its students to emerge as leaders and bring changes in the field of sustainability so that the students can contribute to society, environment and economy by their creativity and innovation. The teaching and learning framework embeds the principles of sustainability among students of the AUT. The students who graduate from the University gain the necessary knowledge and skills to contribute to the challenges of sustainability. They become literate about the local and global issues and challenges of sustainability through the learning modules of the University (Hazelkorn, 2015). Activities in AUT to promote sustainability 1) The University involves people from advisory boards of industries to review the curriculum so that elements of sustainability development are included in the teaching and learning framework. 2) The Auckland University of Technology also provides recognition and awards to students and staffs for their noteworthy contribution in the field of Sustainability. 3) The University increases the numbers of services of academics, programs and papers that addresses the perspective of sustainability and the University includes competencies of sustainability as a key quality for graduates. Research and Scholarship Positive change in the environment, society and economy of the New Zealand, Auckland as well as internationally is promoted through the research work undertaken by students and staffs of the AUT. 1) The consultancy projects, research and scholarship undertaken by the University which are encouraged by the Auckland University of Technology promotes a culture of sustainability and meets the goals of sustainability as well as reduces negative impacts, 2) There is transfer of knowledge and expertise among the stakeholders of the Auckland University of Technology which includes community and business through the research and scholarship of the University (Sterling Huckle, 2014). Governance, Staff and Leadership The staffs of the Auckland University of Technology are made capable to address issues of sustainability and it is ensured that the management and business processes of the University are aligned to marketing issues related to the sustainability so that benefits are provided to the well-being of the people of Auckland and worldwide. During the induction and training programs of staffs modules of sustainability are included and responsibilities of sustainability are mentioned in the position description of staffs. Learning in Future Environments (LIFE) index of the AUT monitors performance and progress against the sustainability goals of the University. The policies of sustainability are developed and practices and policies are audited to check the alignment of policies with goals of sustainability (Sustainability in AUT, 2017) Recognition and awards are given to individuals or groups of staffs who act as agents of change and innovators in the field of sustainability, Partnership and community engagement The Auckland University of Technology engages members of the community, and all stakeholders like business and industry and the ideals of Fair Trade are supported among all stakeholders. The policies of procurement of the University are continuously monitored to check their alignment with the principles of sustainability. The volunteering program for staffs and students to address sustainability-related challenges are well designed by the Auckland University of Technology. Entrepreneurial activity is promoted among students which are in alignment with principles of Sustainability (Vaughter et al., 2013). Operations and Facility The synergy is created in between the experience of students and the campus of Auckland University of Technology. The campuses of the University is managed effectively to achieve the goals of sustainability. Restorative practices towards the environment will be adopted by the University and the Auckland University of Technology will undertake projects that will reduce harmful effects on the environment both in Auckland and Worldwide. 1) Reuse and recycling is promoted in the operational activities of the University and non-renewable resources are discouraged to be consumed 2) A plan for management of waste is implemented and initiatives are taken to enhance green spaces within the campus of the University. 3) A plan of travel which is aligned with principles of sustainability is designed for students and staffs who travel for business of the Auckland University of Technology. Utility like gas, water and consumption of electricity is effectively managed in everyday operational activities of the University so that cost can be reduced. Health and safety of staffs and students are ensured within the campus of the University. Strategy of energy management is implemented and students are encouraged to take up activities for the improvement of the campus of Auckland University of Technology as a part of their assessment and activity at class (Lozano et al., 2013) Comparison with University of Melbourne In University of Melbourne there are advocates for student and staff who play a key role in the promotion of a culture of sustainability among staffs and students of University of Melbourne. The advocates promote awareness related to the challenges of sustainability among staffs and students and encourage them to take initiatives that would address sustainability challenges of the environment. The green impact is a sustainable program that was piloted for the first time in the campus of the University and the University which recognizes and gives awards to staffs and students who make significant contribution to this program (Ceulemans, Molderez Van Liedekerke, 2015). The University plans to publish a plan for the management of biodiversity by 2017 March and this plan will be ratified by the Landscape Committee. Maintaining biodiversity and protecting flora, fauna and wildlife is a part of the Sustainability Program for the University. Workstations and storage solutions are provided which addresses the need for furniture. Instead of offsite recycling or using transportation for sending furniture to the land-filling sites, the furniture are reused with the premises of the University. Staffs and students can make purchase of furniture for their personal use once in a month. Departments and staffs can meet team for reusing the furniture by taking an appointment from them. This provides a cost-effective and sustainable solution to the purchase of new furniture for office use. The University of Melbourne has adopted use of renewable energy and has undertaken several projects for effective management of energy. The University and Clean Energy Finance Corporation (CEFC) have signed a $ 9.1 million agreement with to install Solar photovoltaic panel across 6 cities which will help in reducing footprints of carbon by 850 tonnes every year. The service life of these panels and inverters are more than 20 years and they will require minimum maintenance. The University has an objective to achieve carbon neutrality by 2030 and receives funding to continue projects of energy management (Christie et al., 2013). The University takes part actively in Water Cycle Management in Melbourne and has taken part to monitor the use of harvested water. The quality of water is improved and the University has taken initiative to reduce 20% reduction in Total Nitrogen by the year 2018. The University of Melbourne promotes the usage of cycle, public transport and walking to reduce use of energy. The University has 1800 spaces for parking of bicycles. The University of Melbourne has more than 58,000 students and these consumers ensure that Fair Trade is promoted and there is alleviation of poverty worldwide. Difference is made in the lives of farmers of the community. The mark of Fair Trade can provide guarantee the products meet standards of the environment and the economy. The University of Melbourne ensures that farmers can adopt better farming practices and coffee and chocolate with Fair Trade mark are available in the University campus (Sustainability in University of Melbourne, 2017). Thus while comparing the University of Melbourne with Auckland University of Technology, it can be understood that the AUT is doing quite well. While University of Melbourne addressed sustainability issues related to environment more that AUT, but Auckland University of Technology adopts principles of sustainability in areas of research, teaching and learning. The sustainability issues are well addressed by both the Universities to create value for stakeholders in the long run. Both the Universities contribute holistically towards meeting their respective goals of sustainability (Lozano et al., 2013). Assessment of National And International Criteria For Measuring Sustainability The United Nations has mentioned that the goals of Sustainability cant be met by government alone. The United Nations recognize the important role that the universities in Auckland, New- Zealand and the Pacific play to achieve goals of Sustainable Development Solutions Network. The national and international criteria for measuring sustainability are the contribution of an organization in the field of environment, economics and equity. According to me, the Auckland University of Technology is doing quite well as compared to other universities in the region to create a sustainable environment and economy in the Auckland, New Zealand and worldwide. The University does not focus on creating short-term profitability for shareholders but involves in creating value for stakeholders in the long run by implementing principles of sustainability in the areas of learning and teaching, operations and facility, partnership and community engagement, governance, leadership and staff and research and scholarship. These criteria for measuring sustainability are chosen over other criteria because these criteria measure the holistic approach of the Auckland University of Technology towards creating a sustainable environment, economy and equity. These criteria measure the roles that the Auckland University of Technology have towards making a significant contribution towards the people and planet of Auckland, New Zealand and worldwide so that the mixes of the Three Bottom-Line of Business are well balanced (Siemens, Dawson Lynch, 2013). Conclusion Thus it can be concluded that sustainability plays a vital role in todays world and the University makes significant contribution towards economy, equity and environment to create a sustainable world both locally and worldwide. The United Nations has suggested that the government cant work towards creating a sustainable world alone and the universities of the globe plays a role of paramount importance to create a sustainable environment. The Universities should have curriculum for students that makes them responsible citizens and enhances the knowledge, skills and abilities related to sustainability. Universities should promote cultures of sustainability in different areas like principles of learning and teaching, research projects, development of staff and facilities and day-to-day operational activities. It can be concluded that Auckland University of Technology contributes holistically towards creating a sustainable environment in Auckland, New Zealand and worldwide. Reference List Caeiro, S., Leal Filho, W., Jabbour, C., Azeiteiro, U. (2013).Sustainability assessment tools in higher education institutions: mapping trends and good practices around the world. Springer International Publishing. Ceulemans, K., Molderez, I., Van Liedekerke, L. (2015). Sustainability reporting in higher education: A comprehensive review of the recent literature and paths for further research.Journal of Cleaner Production,106, 127-143. Christie, B. A., Miller, K. K., Cooke, R., White, J. G. (2013). Civil-engineering sustainability in higher education: how do academics teach?.Environmental Education Research,19(3), 385-414. Cullingford, C., Blewitt, J. (2013).The sustainability curriculum: The challenge for higher education. Routledge. Hazelkorn, E. (2015).Rankings and the reshaping of higher education: The battle for world-class excellence. Springer. Lozano, R., Lozano, F. J., Mulder, K., Huisingh, D., Waas, T. (2013). Advancing higher education for sustainable development: international insights and critical reflections. Lozano, R., Lukman, R., Lozano, F. J., Huisingh, D., Lambrechts, W. (2013). Declarations for sustainability in higher education: becoming better leaders, through addressing the university system.Journal of Cleaner Production,48, 10-19. Siemens, G., Dawson, S., Lynch, G. (2013). Improving the quality and productivity of the higher education sector.Policy and Strategy for Systems-Level Deployment of Learning Analytics. Canberra, ACT: Society for Learning Analytics Research for the Australian Office for Learning and Teaching. Sterling, S., Huckle, J. (Eds.). (2014).Education for sustainability. Operations. Sustainability in AUT. (2017).aut.ac.nz. Retrieved 23 September 2017, from https://www.aut.ac.nz/about-aut/sustainability-at-aut Sustainability in University of Melbourne. (2017).sustainablecampus.unimelb.edu.au. Retrieved 23 September 2017, from https://sustainablecampus.unimelb.edu.au/ Vaughter, P., Wright, T., McKenzie, M., Lidstone, L. (2013). Greening the ivory tower: A review of educational research on sustainability in post-secondary education.Sustainability,5(5), 2252-2271.

The Graduate Essays - English-language Films, Detachment, Films

The Graduate Veronica Combs This paper will be both a critique as well as an analysis of the relationships between both my generation and the time period in which the movie took place. In the critique, I which to look at the movie score and the dependency that I felt Ben and Katherine had for each other. There were several issues that I felt my generation had in common with Ben's generation. These issues were the need to rebel and the detachment we feel from our parents. There were several aspects of the movie, which I think should have been removed. The first aspect is the movie score, which was sung by Paul Simon and composed by Simon and Garfunckel. In my opinion, the music was very folksy. Folksy in the way that it should be something that people meditate to not listen to on a movie screen. I also felt the movie score did not fit in with the movie, because the music was too mundane for the fast pace of the movie. The next aspect is the dependency that Ben and Katherine had for the other. I do believe that they really loved each other, but that each person represented something that the other did not see in themselves. I felt that Katherine saw in Ben his rebellious behavior which she wish she had and Ben wished that he had Katherine's quiet and peaceful spirit. I really felt this movie related to my generation because it touched on a few important issues that are still common now. These issues are the need to rebel from society, and the detachment from the parents. The first issue was Ben Braddock's need to rebel. His rebellion was his affair with Ms. Robinson. I think his rebellion stemmed from the fact that he felt he had to conform to what society expected from him after graduation. I feel that when he started his relationship with Ms. Robinson, he was thinking that he had finally done something that wasn't his parents' idea and it felt good. We see this attitude now in college students, who feel the need to break away from the expectations, set by our parents. Many times I feel the need to be in a career exactly the opposite from what my mother wants me to do even if that career is the same career I really want to do. The next issue that I thought was revelant to my generation is detachment from our parents that we create for ourselves. I saw the detachment that Ben created for himself in the first few scenes where he sits in the room and tells his father that he doesn't want to go to the party right away. I feel that the detachment he created for himself because he felt that his parents really didn't understand him or what he wanted to do and also that his parents wanted him to grow up yet they wanted to treat him like a child. Ben's parents wanted him to get a job, but instead they let him spend the entire summer not doing anything but relaxing by the pool. I see this detachment in myself sometimes, because I want to be treated as an adult, yet my mother wants to keep up this image that I am just a kid. I have to admit to myself that I like being babied because it makes me feel protected. Films and Cinema

An Introduction to Inti and the Inca Sun God

An Introduction to Inti and the Inca Sun God The Inca culture of Western South America had a complex religion and one of their most important deities was Inti, the Sun. There were many temples to Inti and Sun worship affected many aspects of life for the Inca, including architecture, festivals and the semi-divine status of the royal family. The Inca Empire The Inca Empire stretched from present-day Colombia to Chile and included most of Peru and Ecuador. The Inca were an advanced, wealthy culture with sophisticated record-keeping, astronomy and art. Originally from the Lake Titicaca area, the Inca were once one tribe of many in the high Andes, but they began a systematic program of conquest and assimilation and by the time of their first contact with Europeans their Empire was vast and complex. Spanish conquistadors under Francisco Pizarro first encountered the Inca in 1533 and swiftly conquered the Empire. Inca Religion Inca religion was complicated and incorporated many aspects of the sky and nature. The Inca had a pantheon of sorts: major Gods who had individual personalities and duties. The Inca also venerated countless huacas: these were minor spirits that inhabited places, things and sometimes people. A huaca could be anything that stood out from its surroundings: a large tree, a waterfall, or even a person with a curious birthmark. The Inca also venerated their dead and considered the royal family to be semi-divine, descended from the Sun. Inti, the Sun God Of the major gods, Inti, the Sun God, was second only to Viracocha, the creator god, in importance. Inti was higher-ranking than other gods such as the Thunder God and Pachamama, the Earth Mother. The Inca visualized Inti as a man: his wife was the Moon. Inti was the Sun and controlled all that implies: the Sun brings warmth, light and sunshine necessary for agriculture. The Sun (in conjunction with the Earth) had the power over all food: it was by his will that crops grew and animals thrived. The Sun God and the Royal Family The Inca royal family believed they were directly descended from Apu Inti (Lord Sun) through the first great Inca ruler, Manco Capac. The Inca royal family was therefore considered semi-divine by the people. The Inca himself - the word Inca actually means King or Emperor although it now refers to the entire culture - was considered very special and subject to certain rules and privileges. Atahualpa, the last true Emperor of the Inca, was the only one observed by the Spaniards. As the descendant of the Sun, his every whim was fulfilled. Anything he touched was stored away, later to be burned: these included everything from half-eaten ears of corn to sumptuous cloaks and clothing. Because the Inca royal family identified themselves with the Sun, it is no accident that the greatest temples in the Empire were dedicated to Inti. The Temple of Cuzco The greatest temple in the Inca Empire was the temple of the Sun in Cuzco. The Inca people were rich in gold, and this temple was unrivalled in its magnificence. It was known as Coricancha (Golden Temple) or Inti Cancha or Inti Wasi (Temple of the Sun or House of the Sun). The temple complex was massive, and included quarters for the priests and servants. There was a special building for the mamaconas, women who served the Sun and even slept in the same room as one of the Sun idols: they were said to be his wives. The Incas were master stonemasons and the temple represented the pinnacle of Inca stonework: parts of the temple are still visible today (the Spanish built a Dominican church and convent on the site). The temple was full of golden objects: some walls were covered in gold. Much of this gold was sent to Cajamarca as part of Atahualpas Ransom. Sun Worship Much Inca architecture was designed and built to assist in the worship of the Sun, Moon and stars. The Inca often built pillars which marked the position of the Sun at the solstices, which were celebrated by grand festivals. The Inca lords would preside at such festivals. In the great temple of the Sun, a high-ranking Inca woman – generally the sister of the reigning Inca, if one were available – was in charge of the cloistered women who served as the Sun’s â€Å"wives.† The priests observed holy days such as solstices and prepared the appropriate sacrifices and offerings. Eclipses The Inca could not predict solar eclipses, and when one occurred, it tended to trouble them greatly. The diviners would attempt to figure out why Inti was displeased, and sacrifices would be offered. The Inca rarely practiced human sacrifice, but an eclipse sometimes was considered cause to do so. The reigning Inca would often fast for days after an eclipse and withdraw from public duties. Inti Raymi One of the most important religious events of the Inca was Inti Ramyi, the annual festival of the sun. It took place in the seventh month of the Inca Calendar on June 20 or 21, the date of the Summer Solstice. Inti Raymi was celebrated all over the Empire, but the main celebration took place in Cuzco, where the reigning Inca would preside over the ceremonies and festivities. It opened with the sacrifice of 100 llamas selected for brown fur. The festival lasted for several days. Statues of the Sun God and other gods were brought out, dressed up and paraded around and sacrifices were made to them. There was much drinking, singing and dancing. Special statues were made of wood, representing certain gods: these were burned at the end of the festival. After the festival, the ashes of the statues and sacrifices were brought to a special place on a hillside: only those disposing of these ashes were ever allowed to go there. Inca Sun Worship The Inca Sun god was relatively benign: he was not destructive or violent like some Aztec Sun Gods like Tonatiuh or Tezcatlipoca. He only showed his wrath when there was an eclipse, at which point the Inca priests would sacrifice people and animals to appease him. The Spanish priests considered Sun Worship to be pagan at best (and thinly-disguised Devil worship at worst) and went to great lengths to stamp it out. Temples were destroyed, idols burned, festivals forbade. It is a grim testament to their zeal that very few Andeans practice any sort of traditional religion today. Most of the great Inca goldwork at the Cuzco Temple of the Sun and elsewhere found its way into the melting fires of the Spanish conquistadors - countless artistic and cultural treasures were melted down and shipped to Spain. Father Bernabà © Cobo tells the story of one Spanish soldier named Manso Serra who was awarded a massive Inca sun idol as his share of Atahualpas Ransom. Serra lost the idol gambling and its eventual fate is unknown. Inti is enjoying a bit of a comeback lately. After centuries of being forgotten, Inti Raymi is once more being celebrated in Cuzco and other parts of the former Inca Empire. The festival is popular among native Andeans, who see it as a way to reclaim their lost heritage, and tourists, who enjoy the colorful dancers. Sources De Betanzos, Juan. (translated and edited by Roland Hamilton and Dana Buchanan) Narrative of the Incas. Austin: the University of Texas Press, 2006 (1996). Cobo, Father Bernabe. Inca Religion and Customs. Roland Hamilton (Translator), Paperback, New Ed edition, University of Texas Press, May 1, 1990. Sarmiento de Gamboa, Pedro. (translated by Sir Clement Markham). History of the Incas. 1907. Mineola: Dover Publications, 1999.

Business Ethics Essay Example | Topics and Well Written Essays - 500 words - 8

Business Ethics - Essay Example Therefore, this approach, in contrast to good attitude to animals, makes human actions towards animals ethically grounded, disregarding each person’s own attitude or feelings towards animals. Singer’s position lacks sentiments and is well grounded using the principle of equality of rights. Having brains or consciousness is not a discriminatory factor for Singer, and it is quite clear for the scholar that we all have to take moral care of all animals and stop using their lives for our trivial goals. 2. · Pollan’s main point is that the basic problem of our society is industrial animal farming where animals are treated with disrespect and are caused a lot of suffering. His idea is to make the process of animal farming (including their slaughtering) â€Å"transparent† (figuratively or literally) – that is, allow animals to enjoy their lives and to slaughter them as mercifully as possible. This would make meat and dairy products more expensive of course, however humans would eat animals with respect and consciousness. Considering Singer’s argumentation, Pollan agrees with quite a lot of arguments, yet questions some others, and this seems to happen because according to Peter Singer, there are only two options for people eating meat: either to go vegetarian or to turn their heads away from the problem and close their eyes not seeing the animals suffering. That is why, the eventually discovered solution of farms â€Å"transparency† looms for Poll an the perfect moral option which would, on the one hand, ensure that the animals are treated nicely, and on the other – that the humans will be able to make their choice of eating or not eating their flesh with more consciousness. 3. I would not say Pollan abandons utilitarianism totally but his position is certainly not concentrated on utility as the main measure for morality and the basic criteria for

Microeconomics Current events Assignment Example | Topics and Well Written Essays - 500 words

Microeconomics Current events - Assignment Example The decline in Colombian coffee production can be well grasped from the statistics that in the year 2006 the country produced more than 12 million pound bags of coffee and was optimistic to take this number to more than 17 million by 2014. However the catastrophe that has been illustrated so far has restricted the Colombian coffee production at nine million pounds bags in the year 2010. This displays a decline instead of much expected rise. Research has been going on to form a suitable Arabic coffee variant with indigenous qualities of Colombia that would be more resistant to pests and would be able to flourish even amidst heavy rain, however the final outcome is yet to be found. Courting this deadline in supply on one hand and rise in global demand for coffee on the other; price of the same is on a rise. The retail price of coffee coming from famous brands has risen by 25% and the figure in futures market is even higher at 85%. The consequences for the Colombian coffee and the eventual impact on global coffee market from the same are following a simple logic. First of all global warming and erratic climatic condition are mostly due to anthropocentric activities over hundred of years; especially after the industrial revolution. Secondly the decline in supply and rise in demand for the coffee (following an improvement of economic status of the population of the countries like India and China) has quite obviously resulted in a price rise in short run (excess demand). Again the scenario hovering global warming and the global climatic condition does not seem too bright in future; hence little hope is there that the production of coffee will be blessed with environmental favour once again in near future resulting in higher supply for the same.

The Importance of Audit Independence

The Importance of Audit Independence 1. Introduction As the development of the modern business, audit is playing a more and more important role to insure the trueness of the financial report and help report users to make proper decisions. Consequently, it is very important for auditors to remain independence in body and mind when conducting an audit based on a public limited company. To expound this topic clearly, the essay is divided into the following parts: Firstly, it makes a literature review of audit independence and concluded the viewpoint into four categories; secondly, it introduces the definition of audit independence in body and mind and stated the important of both of them separately; Finally, it analyzes why it is important to remain audit independence from many angles such as shareholders, creditors, government, operators and other stakeholders. 2. Literature review When it comes to the audit independence, many scholars have conducted systematic research in this topic. Some scholars pointed out that auditor has two kinds of independence- body and mind, lack of the former one may shake the publics confidence on independence and lead to interest conflicts, and lack of the latter one means auditors lose their professional ethics and this is very dangerous (Carmichael Swieringa, 1968). Salehi have emphasized that the cornerstone for the auditing profession is audit independence. The auditors opinion is suspect without independence and the third parties think that there is no need for external auditors without independence (Salehi, 2009). Due to highly publicized audit failures, the topic of auditor independence has gained increasing attention from academics, regulators, and practitioners around the world in recent years (Hope Langli, 2008). Under the background of many high profile companies fraud cases exposure such as Enron, Adelphia, WorldCom, the importance of audit independence to improve corporate governance is getting more and more attention (Rezaee. 2003). As the no-audit services has become a more and more important lucrative business for CFA firms, audit independence is somewhat influenced, which make it even more crucial to maintain audit independence for auditors (Gul, Tsui Dhaliwal, 2006). Besides, Bou-Raad G. emphasized the significance of audit importance from the value -added prospect. Internal auditors are not just a traditional audit for supervision but also a valuable access to assisting managers to execute the objectives of the organization. In other words, corporate management benefits from audit quality (Bou-Raad. 2000). From the literature above, the importance of audit independence can be categorized into four reasons: Firstly, audit independence can hold the public confidence and avoid interest conflicts; Secondly, audit independence can help auditors to provide high quality financial report and avoid scandals like Enron bomb; Thirdly, the development of no-audit services make it more difficult but more important to maintain audit independence; Lastly, audit independence can improve the quality of audit and it can assist managers to make strategy formulations. 3. The introduction of audit independence in body and mind When it comes to remaining independence in body, it can be also called physical independence, external independence or surface independence. Auditors should take the role of independence auditors on front of the third parties. And it is the direct evidence for the public judging the independence of auditors. Once report users think that auditors have some current or potential relationship that damages the independence with the consigner such as employment, business partner, family or relatives and so on, it will definitely decrease the audit function as they probably do not depend on those reports so much (Law, 2010). Auditors should have no specific relationships with entity, and they mustnt hold equity stakes of the entity and should not be on the senior position of it. In order to avoid misunderstanding and enhance the trust, auditor must avoid or diminish this threat to a level which is acceptable. Independence in mind is hard to improve and the public can only infer the independ ence of auditors from the body like relationships with the entity and other stakeholders. Actually, even if auditors maintain independence in mind, as long as the public think they take sides with the entity or any other parties, no matter how precise the audit result is it is useless. As for remaining independence in mind, it demands that there is no stake between auditor and the consigner intrinsically. In the whole auditing process, auditor should keep an unbiased attitude that makes a professional decision and never succumbs to any external pressure. It comes up with higher requirement for auditors mindset. They are required to be neutral, objective and fact-based. Actually, those two concepts are different but integrative. They reflect both external and internal sides. Only remaining independence in body and mind can make sure the auditing result persuasive. Also, the function and value of conducting audit can be realized. 4. The importance of remaining audit independence Stakeholders make economy decisions by taking advantage of reports. Whether those reports are related and reliable are questions. Audit can help to solve this problem. However, auditor fails to fulfill the duty if they cannot remain independence in the conducting process. On one hand, report users will doubt this kind of dependence if they thought auditor and consigner belong to the same party. On the other hand, when auditor cannot keep an unbiased mindset, the auditing opinion probably gets wrong. For example, auditor fails to find out the information is cooked and issues unqualified opinion. This result is easy to mislead related report users for decision making. They may bear loss because of depending on this audit opinion. As the situation varies from Stakeholder to Stakeholder, the following analysis in the importance to remain independence in body and mind is based on different Stakeholders. 4.1 The importance of audit independence for the shareholders Shareholders are the direct beneficiary of companies and they will get more bonuses if the companies operate successfully. Consequently, shareholders have high demand for audit independence. Actually, when the company is in poor operation, controlling shareholders are not willing to public the truth, and then hurt the interest of minority shareholders. Controlling shareholders dont have the incentive to employ high independence auditors, and this phenomenon is called Entrenchment Effect (Fan Wong, 2002). As the shareholders right separates from the management right, owners do not involve into the daily management to the company. They employ staff to operate their company and enjoy the profits. Usually, shareholders care much about the profitability, efficiency, going concern, and solvency and so on. Those indexes reflect how well manager operates the company. Also, shareholders can assess managers performance according to the information. Generally speaking, they obtain the information from the reports prepared by managers. However, the report may involve fraudulence because it is manager who makes those reports. It has the possibility that managers cook the report so as to cover up their mistakes, bad performance and other situation where they fail to fulfill their responsibility. At this time, auditors work helps answer the question that how much report users can depend on the report information. But if auditor is unable to keep independence, it probably arouses the doubt to audit opinion from report users. Obviously, audit loses the value under this condition. Without unbiased and objective audit opinion, report users are unable to acquire useful information to know the companys condition and assess managers performance. Once shareholders lose control to the company, this business mechanism will definitely go disorder as managers probably make their own benefits by taking advantage of shareholders resource and power and regardless of the limitation from regulation and law (Agbejule, 2009). In the end, the company probably goes to liquidation or bankruptcy. 4.2 The importance of audit independence for creditor Nowadays, debtor-creditor relationshipÂÂ  is very common and necessary. Debtors want to loan in order to expend production or develop new market, and creditors want to obtain interest using their spare money. And what the creditors concern most is the debtors ability to pay for the debt. The debtors financial reports can offer some information such as some ratios which can reveal the debt paying ability. And if the company has a bad financial result, creditors can consider calling in a loan ahead of the expiry day to insure their money is safe. However, those reports are made by the debtor. Therefore, creditors may raise the doubt whether there exists the possibility that debtor offer false information to diddle money or conceal the fact that they have no ability to pay that money back. At this time, auditors work can eliminate or alleviate this doubt. However, audit cant work out if auditor were unable to remain independence when conducting the audit. Creditors are likely to ma ke a wrong decision due to the failed audit opinion. When creditor lends money to unqualified debtor, it probably bears a lot of bad accounts and toxic asset as consequence (Siddiqui, 2002). Consequently, audit independence which can help to provide true financial reports is very crucial to creditors. 4.3 The importance of audit independence to government As a company operates within one country, it uses the infrastructure construction and investment environment offered by the government. It should take on tax responsibility. The financial statement provided by companies is the evidence for government to decide whether levy or not and how many to levy. For example, business tax is based on the gross income of the company which can be found on the income statement. And the income tax is based on the profit also from income statement. If company cooks the financial reports in order to save tax cost, the government will be suffered directly. Therefore, government will conduct audit in case of tax evasion. Moreover, lacking of audit independence would influence government indirectly. If auditors provided fake financial reports, the pubic will be suffered. They will have less confidence on the trueness of the operation of the company, and the stakeholders will feel betrayed. If their interests are impaired, conflicts would emerge, and it is bad for the stability of the society. That is why the government published the 2002 Sarbanes-Oxley Act after the Enron Bomb. 4.4 The importance of audit independence for operator Many people may misunderstand that auditor is enemy to operator referring to manager in this essay and the existence of audit is a stone in the way. This idea is partial and shallow. The role of audit plays is to increase the dependence to the information and check whether the whole business activities are in accordance with the regulation. To some degree, it serves to obtain superior management (Shih, 2006). Sometimes, auditors will come up with solutions to the existing management problems. For example, the internal control has leak which may incur situation where damages the whole benefits of company. Going details, the design of regulation may give a chance for embezzlement. Or auditor finds out some staff goes against regulation. Cases like that should call managers attention for better management. If auditor cannot keep independence when conducting audit, it will pose the threat to the company such as damage the company benefits. For example, the auditor is a brother to the cas hier. When this auditor conducts audit to cash, he cant remain independence or his independence has been affected. He may conceal the fact if the cashier had some guilt and issues unqualified opinion (Fadzil, 2005). Because of this opinion, managers cant notice this threat. It may have a bad effect on their working performance and company development. 4.5 The importance of audit independence for the other stakeholders The existence of a company has to bear many responsibilities. Therefore, the stakeholders can never be limited to the above mention. When a company becomes a listed company namely a public limited company, it has to fulfill more duties to the society and accept more supervision from the public. It raises fund by stock shares. Its public investors sell or buy the shares in the stock exchange, and their decision usually relies in the financial reports. However, those reports perhaps cannot reflect the financial position and income condition. Audit opinion is very important in their decision making process. If auditor could not remain independence, the audit opinion will mislead the users. Investors will lose money if they invested a loss company. For example, the collapse of Enron results from the accounting firm Andersen failed to remain independence. In the end, the share price cannot reflect the value of the company (Abbott, 2000). Stock market will go wrong and the economy will fal l apart. 5. Conclusions The most important responsibility for auditors is to provide high quality financial report which can help report users to make right decisions. The authenticity and reliability of the financial report is very crucial because it directly decides the strategies of stakeholders. The trueness of financial report which is also the quality of audit is decided by two factors: professional competence of auditors and audit independence, and the latter is more important. Audit failures caused by lack of audit independence have led to many companies fraud cases. Audit independence is also the need of shareholders, creditors, government, operators and other stakeholders. All in all, it is really important for auditors to remain independence in body and mind when conducting an audit.

Philips vs Panasonic: Facing the 2008 Economic Crisis Essay

1. Introduction Panasonic and Philips are two of the main consumer electronics companies in the world with different origins but similar international path. Several hurdles were faced by both companies in their evolution. This paper will analysis how the administrative heritage of Philips and Panasonic caused problem in the changing of their strategy, causing problem in the implementation of the respective strategic decisions. Moreover it tries to explain how time contingences and the external environment had influenced the strategy of the two MNEs and shape the organizational structure; sometimes leading to success, sometimes losing ground in the market field. Nowadays the main tasks of the two companies are conflictual : for Panasonic defending its leadership position, for Philips challenging the global leader. How to reach these goals? The last paragraph will address these objectives providing to the CEOs of the respective companies further steps to consider in order to remain com petitive in the market field, from 2008 looking forward. 2. How the environment and culture shape companies’ strategy and organization 2.1 Philips evolution: from responsive to integrated Philips’s strategy, right after WWII, led the company to its success. The economic situation during the 30s, forced the company to transfer part of its assets and laboratories abroad. This led to a dispersion of responsibilities. Countries protectionism, high tariffs and trade barriers required local production facilities. These problems led to the adoption of a decentralized federation with independent and self sufficient units and autonomous marketing. The contingent environment spurred the management to rebuild their structures upon National Operations (NOs). Philips built its success on a worldwide portfolio of responsive national organizations. Economic conditions, tastes and preferences, at that time, differed across countries; corporate management treated subsidiaries as independent national businesses with the aim to satisfy local needs. National Organizations were so vigil that they manage to preempt products required by customers, launching products such as the first color TV, the first stereo TV and the first TV with teletext. Innovation and R&D were the core strength of the company. They were flexible, responsive and fast in the approach to market. Entrepreneurial initiatives derived, not from top down imposition, but from every single division. The company succeeded in managing its innovation and to bring it to the next level, making innovation and customer’s needs the purpose of their business. The focus on national responsiveness was appropriate since the 50-60s, when it started to become the firm’s limitation. The great focus given to tailor solution to costumers’ tastes increased the cost of production and led to a dispersion of subsidiaries across too many countries. Problems of efficiencies and coordination arose. The company took several years to get rid of its matrix structure. Attempts to shift the companies to a slimmer organization in order to become more efficient in its production were slow and cumbersome. The National Operations continued to detain major responsibilities. The company was captive of its past. Contrarily to management prevision, the matrix structure created more problems that it solved. It was more complex than either the â€Å"worldwide area structure† or â€Å"the worldwide product structure†, and it created conflicts of responsibilities. Market signals warned the company to implement changes in the way business was conducted. However, in the 1990s, the company was, still, going through major losses. The structure was too costly and value added higher, compared to Japanese production facilities. Even if a good objective were settled in the strategic planning, however, as history showed, the further step of re-organization failed due to difficulties encountered in rebuilding the organization. It was not a zero-base reconfiguration. For more than 35 years, from 1971 onwards, different CEOs tried to take action in order to reduce the power of NO and create an agile and simple divisional organization that could create efficiencies, however trying not to neglects their sources of innovation: respond to country specific markets. 2.2 Matsushita evolution: from integration to responsiveness Matsushita point of departure instead was complete different from the one undertaken by Philips. Matsushita employed a divisional structure with a strong centralized decision making. The adoption of the divisional organization was well-thought due to the large and highly differentiated product range manufactured by the companies, aimed to different target clients. This allowed the company to reduce the organizational complexity and reducing transaction costs within the company. Matsushita exploited the favorable characteristic of the post war era, such as a convergence of tastes across borders and the â€Å"uncontrollable† globalization. In the 60s, the firm managed to expand its product range. It created self-funded research laboratories to develop new product solution. At the time, Matsushita detained a strong distribution channel directly owned by the company with more than 25.000 domestic retail store. However, when the demand in the domestic marketed slowed down, what was a competitive advantage domestically was not replicable abroad. The company made a lot of effort in expanding its international presence, without being demoralized. However as times passed by, the highly centralized control structure, create problems in their offshore operations. By the 1980s, the company, mainly concentrated on global integration instead of localization, decided to re-tailored its strategy . Decentralization of responsibilities was more than a necessity. Matsushita’s strategy was too focused on global efficiencies neglecting innovation, and learning and flexibility. R&D was vital in this industry. Actions of several CEO tried to address these issues, changing the company’s strategy from copycat to promoter of invention. However, as Philips encountered problem in its â€Å"transformation†, so did Mastushita. The firm had difficulties in promoting self initiatives among different divisions. The former centralized hub organizational structure was still present in the employees’ mentality. The initiatives, such as the introduction of local managers with stronger responsibilities in key positions and locations, did not give the expected outcome in the short run. It took several years and a lot of effort to see some res ults. Again the company was captive of its past. Today, Mitsushita’s configuration is mainly built around 3 main divisions: Digital networks, Home appliance and Components; reduced from the 36 product divisions used in the 1980s. The simplification was clear and so its advantages. The reaction of such a structure led the company to be more flexible to local need, reduce costs of duplication and achieve economies of scope. The products developed within each division were highly linked. However the company was not safe from competition. With the crisis’ approaching, the economical situation of the company does not remain untouched. What else is left to do? 2 Core issues today in the consumer electronic industry The current economic situation differs drastically from the one encountered in 10 or 20 years ago. Phenomena like globalization have given companies such as Philips and Panasonic the chance to provide their product to an extensive market, raising however new challenges. The global economic recession has created new needs. Consumers are more price sensitive and less willing to pay high prices for low quality products. Companies need to be aware of their cost structure and be ready to take respond to rapid technological changes and changing consumer preferences with timely and cost-effective introductions of new products in markets that are highly competitive in terms of both price and technology. The access to low factor cost, such as low labor force in emerging country as become crucial. Moreover, developing markets, such as India and China, are not only location where firms can manufacture products at lower costs, but also new opportunities where companies can market their own produ cts. In the consumer electronic industry, competition has become extremely high and innovation, now more than ever has become crucial as new source of revenues. 3. Recommendation for Philips: Exploit contingencies of the time you are in The 2008 situation of Philips is not flourishing. In 2008, the company scored a net loss of â‚ ¬260 million. This was probably due to the financial crisis that affected the company drastically. However, company’s loss can not only be attributed to external factors. The company has made some mistakes, in the recent years, and should take action and correct its own strategy, remembering it origins. Coherence with past is crucial to tailor an effective strategy that could lead to innovative solutions for the future. That’s why Philips should continue to develop consumer-centric solutions. Research laboratories should remain independent but linked across one another. Philips should tackle the recession without sacrificing its long term strategic ambition: â€Å"Improving people live through meaningful innovation†1. That why now, more than ever, the company should be able to forecast marke t trends. Philips should continue more efficiently to re-allocate resources to growth opportunities and emerging markets. To do so it should transfer part of its qualified personnel to target markets, such as from India and China, building a strong teams of both local and expatriates managers and engineers. The combination of foreign and local figures could help the firm to continue the strategy of local responsiveness. To do so, it is necessary to include in the company agenda selective mergers and acquisitions. M&A, however, should not be out of focus. Philips has reduced its current division to 3 main domains: healthcare, lighting and customers lifestyle. My recommendation would be to stay true to these three core segments, acquiring key strategic companies in foreign markets. How to finance these new objectives? Disinvestments in peripheral activities and less profitable plans are still needed in order to obtain liquidity to reinvest in developing countries. This tactic would not repay within short term but long term profits would offset the high level of investments. Moreover leveraging of local subsidiaries in emerging markets can a springboard, to target back developed markets selling low cost products. 4. Recommendation for Mastushita: defending worldwide dominance The economic situation of Panasonic is different from the once faced by Philips. Panasonic is the world’s leading plasma maker in the industry and has to defend its worldwide dominance. Matsushita has based its competitive advantage ion low cost production. However, particular during financial crisis period, several other initiatives are to be implemented. First the company has to reduce its cost structure in order to face the deep decrease in demand in order to continue to make profits. Panasonic its already leader in this activities, however, there are always margins of improvements. To achieve cost reduction, it has to downsize its workforce. The firm should prioritized certain businesses over less profitable ones. Moreover adopt a lean management in order to reduce at the minimum the wastes in the value chain. Secondly it should restructure its organization to make it as clear and simple as possible in order to avoid cost duplication, slow process and cost of bureaucracy. In addition, The shift of demand and the focus on emerging market, in particular Asian markets, should be the highest priority. The market signaled opportunities in untapped market. The firm should be upfront in order to gain advantages over competition. These is a necessity to shut down plants in Japan and oversea and transfer workforce and capital to new sites. This initiative can also overcome exchange currency risk. Also distribution channels in these countries should be enhanced. However, the company should not forget its heritage: leverage on efficiency. The company should achieve a â€Å"transnational strategy†; incrementing its local responsiveness and innovation and learning, at the same time. Even during times of recession in essential to continue to invest in R&D, with the objective to grow faster than competitors when the market recovers. The main revenues for the companies come from distinct technologies. Local responsiveness could be achieved through the delegation of, even more, profit responsibilities to the three main divisions. This could enhance the company performance and to keep it on the podium. 6. Conclusions The structural variety is function of the environmental characteristics, Organization has to adapt to the external environment. Both companies has gone through several changes in their evolution. Environmental factors pushed companies to rethink their strategy and consequently their organizational structures. In some cases the difficulties encountered in the transition, for instance from an highly integrated company to more responsive, was slow and cumbersome. Both companies has been proved to be reluctant to change. . It is true that the set of strategies a firm is limited by the decisions the company has made in the past, however, these limitation should not be considered as insurmountable. Change can occur and rapidly. Philips and Panasonic lacked the ambition to design solution at 360 °. Firms should learn from their past and continue to leverage on their own competitive advantages, building on existing infrastructure. Do not be captive of your own past, but use your past experience to create a strong advantage, compensating your deficiencies. 5

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How To Use Spanish Interrogative Pronouns

Interrogative pronouns are those pronouns that are used almost exclusively in questions. In both Spanish and English, interrogative pronouns are typically placed at or very near the beginning of a sentence. The Spanish Interrogatives Following are the interrogative pronouns in Spanish with their translations and examples of their usage. Note that in some cases the pronouns can vary in translation when they follow a preposition. Also, some of the pronouns exist in singular and plural forms and (in the case of cuà ¡nto) masculine and feminine forms that should match the noun they stand for. quià ©n, quià ©nes — who, whom —  ¿Quià ©n es tu amiga? (Who is your friend?)  ¿Quià ©n es? (Who is it?)  ¿A quià ©nes conociste? (Whom have you met?)  ¿Con quià ©n andas? (Whom are you walking with?)  ¿De quià ©n es esta computadora? (Whose computer is this?)  ¿Para quià ©nes son las comidas? (Whom are the meals for?)quà © — what (The phrases por quà © and para quà © are usually translated as why. Por quà © is more common than para quà ©. They are sometimes interchangeable; para quà © can be used only when asking about the intent or purpose of something happening and can be thought of as meaning what for.) —  ¿Quà © es esto? (What is this?)  ¿Quà © pasa? (Whats happening?)  ¿En quà © piensas? (What are you thinking about?)  ¿De quà © hablas? (What are you talking about?)  ¿Para quà © estudiaba espaà ±ol? (Why did you study Spanish? What did you study Spanish for?)  ¿Por quà © se rompià ³ el coche? (Why did the car break down?)  ¿Quà © restaurante prefieres? (What restaurant do you prefer?)dà ³nde — where —  ¿Dà ³nde està ¡? (Where is it?)  ¿De dà ³nde es Roberto? (Where is Roberto from?)  ¿Por dà ³nde empezar? (Where do we begin?)  Ã‚ ¿Dà ³nde puedo ver el eclipse lunar?  (Where can I see the lunar eclipse?) Note that adà ³nde should be used when where can be substituted with where to with no change in meaning.adà ³nde  Ã¢â‚¬â€ where to, to where  Ã¢â‚¬â€Ã‚  Ã‚ ¿Adà ³nde  vas?  (Where are you going to? Where are you going?)  Ã‚ ¿Adà ³nde podemos ir con nuestro perro? (Where can we go to with our dog?)cuà ¡ndo — when —  ¿Cuà ¡ndo salimos? (When are we leaving?)  ¿Para cuà ¡ndo estarà ¡ listo? (By when will it be ready?)  ¿Hasta cuà ¡ndo quedan ustedes? (Until when are you staying?)cuà ¡l, cuà ¡les — which one, which ones (This word also can often be translated as what. Generally speaking, when cuà ¡l is us ed it suggests the making of a selection from more than one alternative.) —  ¿Cuà ¡l prefieres? (Which one do you prefer?)  ¿Cuà ¡les prefieres? (Which ones do you like?)cà ³mo — how —  ¿Cà ³mo està ¡s? (How are you?)  ¿Cà ³mo lo haces? (How do you do it?)cuà ¡nto, cuà ¡nta, cuà ¡ntos, cuà ¡ntas — how much, how many —  ¿Cuà ¡nto hay? (How much is there?)  ¿Cuà ¡ntos? (How many?) — The masculine form is used unless in context it is known you are referring to an object or objects that are grammatically feminine. For example,  ¿cuà ¡ntos? might mean how many pesos? because pesos is masculine, while  ¿cuà ¡ntas? might mean how many towels? because toallas is feminine. Using Interrogative Pronouns As you may have noticed, the interrogative pronouns are all spelled with accent marks that do not affect the pronunciation. Many of the interrogative pronouns also can be used in indirect questions  (as opposed to questions) while retaining  the accent mark. Note also that many of the interrogative pronouns can be used as other parts of speech, including adjectives and adverbs, either with or without the accent marks, depending on the context.