Leigh Ann Walker Case Analysis Essay Example

Leigh Ann Walker Case Analysis Essay Example Leigh Ann Walker Case Analysis Paper Leigh Ann Walker Case Analysis Paper After we reviewed the case of Leigh Ann Walker and discussed it as a group, we felt that Jackie Vaughn overreacted to Walkers admission that she had been untruthful regarding the CPA exam. Walker was only trying to protect her reputation when she had told Vaughn that she had not taken the CPA exam in May and was planning on taking it in November. She had been given a great opportunity in her mind to start her career working with a well-respected individual within the company such as Jackie Vaughn. In Vaughn mind, she didnt want to waste such an opportunity, so he was going to do everything possible to make sure that she did an adequate Job and to impress her superior in every way she could. When the question came up on whether she took the CPA exam, she had reason to assume that she had failed the test in May, so she was only trying to impress Vaughn by telling her that she was planning on taking it in June instead of telling her that she thought the first test was a failure. If we were in the same situation, we wouldve handled the situation differently had we been in Jackie Vaughn position. The biggest mistake that we found with the way Vaughn handled the situation was that she did not talk to Walker directly about how she felt, and she didnt tell her what she wanted to happen before going to upper management. After Vaughn heard the news about Walker passing the CPA exam, she became irritated and didnt talk to Walker for a few days after that. What we would have done in Vaughn place was to talk to Walker about the situation a day after Vaughn heard the news. This way they could both share their sides of the story, and make sure that there wasnt a misunderstanding between the two. If after they met and talked about it, and Vaughn still felt the same way, then we think it would be alright to talk about it with upper management. However, going straight to the top with the news and requesting that Walker be fired is out of the question in our minds. This is because Walker is new to the company, and there is pressure to try a make a good first impression with your fellow employees. Also, because Walker had passed the CPA exam and was such a great student makes her a great hire with potential to become a great employee of the company. As with Jackie Vaughn position, we also would handle the situation differently if we were in Don Roberts position. Roberts fired Walker on the basis of what Jackie Vaughn had told him. We think that Roberts decision is wrong and that Walker should not be fired. The facts are that Walker had been doing a great Job in her first few weeks, she was a great student in college, and she had Just passed her CPA exam. To fire Walker because she was only trying to protect her image and make a good first impression with her fellow employees is wrong. What we would have done was to transfer Walker too different team. This would help Walker gain the respect of some other employees within the company and it allows the company to keep a great worker with a lot of potential. In regards to whether it is possible that one could fulfill the responsibilities of a professional role while lacking personal integrity, we decided that there are situations in which it is possible. In this case, Vaughn questions Walkers personal as lacking personal integrity in the case because she wasnt completely honest with Vaughn, then we decided that it is possible for someone to work in a professional role effectively. Walker continued to do an adequate Job while working on her assignment even though she lacked personal integrity. She is able to do this because she keeps her professional integrity separate from her personal integrity. Just because she wasnt honest to Vaughn, it doesnt mean that she cant fulfill her Job duties. She doesnt lose any of her capabilities Just because she wasnt completely honest. On the other hand, although lacking personal integrity may not affect someones ability to perform their Job duties, we decided that it doesnt make your Job any easier. For example, if a person repeatedly tells lies to employees, or only looks after themselves instead of their fellow employees, then it would make their Job harder. This is because the way you treat other co-workers affects the way that they treat you. If you cant do a favor for a co-worker, then it is less likely that they will help you out when you may need them in the future because they will remember the time when you didnt want to help him or her out. More than likely, there will be times when you may need advice or a favor from one of your co-workers, and lacking personal integrity will not make your Job any easier.

ACT Test Information Release Should You Order It

ACT Test Information Release Should You Order It SAT / ACT Prep Online Guides and Tips If you’re hoping to find out more information about your ACT scores or use your test as a study aid, you should think about ordering Test Information Release. I’ll go through what’s included in TIR, why you should strongly consider ordering it, and how to order it for your test. What Is Test Information Release? Test Information Release is essentially an all-access guide to your ACT scores.You can order it during registration or up to three months after you take the test, and it costs $20. Here’s what you get for your money: A copy of the multiple choice test questions A list of your answers The answer key If you took the writing portion, you also get a copy of the essay prompt and essay scoring guidelines along with your essay scores You will also receive information about ordering a photocopy of your answer sheet (and essay, if you took the ACT with Writing) for an additional fee.Test Information Release is only offered for the December, April and June ACT test dates at national test centers. Unfortunately, on other dates there is no comparable service offered by the ACT, so if you want to review your scores in-depth you should stick to those test dates. Reasons to Order Test Information Release There are several reasons you might order TIR as a supplement to your regular score report, including its usefulness for future studying and its clarification of the mistakes you made on the test. Reason #1: It’s a Great Studying Tool! If you’re planning on taking the ACT more than once, Test Information Release is an excellent resource. It allows you toreview the test questions and analyze your mistakes to avoid repeating them next time you take the test.Focusing on the mistakes you made in a real test environment will increase the efficiency of your prep time. The ACT says on the order form for TIR that â€Å"you should not expect to receive [your TIR materials] before the registration deadline or in time to study for the next test date.†But if you’re not planning on taking the test on the very next date(or if you are but you think you might take it a third time later), TIR can be super useful as a study guide. Reason #2: You Got a Score You Didn’t Expect and Want to Review Your Answers in More Detail If you’re stumped by your ACT score, ordering Test Information Release can help you make sense of what happened.With full access to the questions, it’s more likely that you will remember why you made certain mistakes. If you believe an error was made in the scoring process and are considering going a step further and ordering Hand Scoring for the ACT, you should order TIR first.Hand Scoring means that a real human from the ACT will review your answers to see whether there was a mistake in the scantron scoring process.This is relatively expensive ($45 for multiple choice or essay, $90 for both), so you should make sure you have a good reason to do it. Test Information Release will either confirm or deny your suspicions about your score based on whether you remember answering questions the way it says you did on your score report. With TIR, you get to be your own ACT detective! Don't get too excited. How to Order Test Information Release As mentioned above, if you already know you want to order Test Information Release before you sign up for the ACT, you can order it along with your original registration (check the TIR box during online registration).You should receive your materials four weeks after your scores are released.If you order TIR after the test, your order has to be postmarked within three months of the test date.You must send the form and check via snail mail.Here is a link to the form. Mail the form, along with a check for $20 made out to ACT, to this address: ACT Test Information ReleasePO Box 4008Iowa City, IA 52243-4008 You should expect to receive your materials three to five weeks after you send in the order form.Remember, you can only order TIR if you test on official dates in December, April, or June at a national ACT test center. What's Next? Still not sure whether you should retake the ACT? Here's a quick guideto help you decide. Or are you just trying to find the right test date for your situation? Learn more about when you should take the ACT. Use this guide to figure out your target ACT score so you have a goal in mind for the next time you take the test! If you're looking for tips on specific sections, take a look at these articles on how to earn the best scores on each section of the test. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

The Legal Policy In The Gas And Oil Industry Essay

The Legal Policy In The Gas And Oil Industry - Essay Example All these forms of contract are been utilized for accomplishing the same purpose i.e. promoting the economic growth of oil and gas production and extraction with sustainable environmental effect. Especially mentioning, the above-stated contract agreements possess own advantages along with disadvantages. Malaysian oil and gas industry plays a key part in developing the economy of the nation through contributing 40% in the national revenues. The major issues that arise during the selection of contract in this regard include the share of the distribution of profit between the government and companies participating in the contractual agreement and the cost structure that the involved parties need to be accepted. It will be vital to mention that oil and gas industry plays a vital part in boosting the overall growth of the nations in the international scenario. Thus, the proper selection of a specific contractual agreement will not only assist the respective governments of the nations to e radicate the issues but also impact the overall growth of the economy at large. Besides, the prior reason for undertaking an effective contractual agreement in the oil and gas industry between countries and international oil companies is to utilize the reserves in an appropriate manner2. However, at certain times, the selected approach of the contract becomes complicated, which significantly leads towards rising disputes between the involved parties. Moreover, contractors need to follow varied industrial norms, environmental laws, international and comparative policies of different international environmental agencies. By taking into concern the international scenario, it can be inferred that the notion of sharing production and operational activities of oil and gas amongst states and companies by forming an efficient commercial enterprise was significantly developed during  the 1950s in Bolivia.

Ulrich Zwingli - A Religious Reformer Research Paper

Ulrich Zwingli - A Religious Reformer - Research Paper Example Nor was it by the ancient Church of the Swiss, until convents turned missionaries into monks, and monks turned the gospel into fables, and these fables led the people to believe that the pope was the Vicar of Christ, and that Mary should be adored as the Virgin and as the guardian of the Church (REV. WM. M. BLACKBURN 1868, 12-20) It is by this lie, that Ulrich Zwingli stretched his dowel in the direction of reformation of the church. The flagrant corruption, and â€Å"the lie of celibacy† were a constant thorn in the belief that Ulrich held in his conviction to the true cause of Christ; But not without the controversy of expulsion and severing of the ties with Rome. In this period, and in the periods that had passed, there had been Turmoil in the church, of the celebrations and the Book of Christ. Many reformers of the time questioned the role of these celebrations and the controversy of them not being found in the Bible. The statement he makes in his works clearly indicates his feelings towards the papal conclave;That Christ is the only eternal high priest, wherefrom it follows that those who have called themselves high priests have opposed the honor and power of Christ, yea, cast it out. (Meyer 1912, 2007 , 2007) By no means did he shy away from controversy, but in his belief in ‘truth’ and his understanding of humanity, did he engage in writings of change, and politics, and distributed them commonly even in Rome, where his works were proscribed, the prelates still treasured his books, devoid of true acquaintance that he indeed authored those works they so loved. 1.1 WHO WAS HE? ‘God has granted me,’ said he, ‘f rom my boyhood to devote myself to the acquirement of knowledge, both human and divine. ... I acknowledge myself to be a great sinner before God, though I have not lived an immoral life, and on no occasion has discipline been exercised upon me.’ (REV. WM. M. BLACKBURN 1868) Born in the Year 1484, in January at Wildhaus, Switzerland, Ulrich was named after his ‘Ammann’1 Father, Ulrich the senior. His Uncle Bartholomew Zwingli also the Dean of Wesen, came and baptized him. Ulrich was born in a family of eight sons and one daughter. Ulrich was the third. As a young boy, living in the mountains, and had the chance to feel the presence of God in his surroundings. He would watch the animals and the people, and listen to tales from his grandmother, until at nine, from a suggestion by his Uncles, his father took him to Wesen, and laid him in the hands of his Uncle Bartholomew with the words; â€Å"You have put lofty ideas into Ulrich s head, and now I have brought him, so that you may try What he can do† (REV. WM. M. BLACKBURN 1868) In the spirit of the school of the times in Wesen, Bartholomew Zwingli, seeing that the education at the common schools was not good enough, contacted his friend the master of St. Theodore George Binzli, at Basle. Here, Ulrich grew faster in knowledge that he made new enemies in the older boys, at the age of thirteen, he was sent to Berne, where later after there was a trial by the monks of Dominica to convert the young bright mind, he was sent to Vienna In Austria, where he met two new friends that would help him grow in leaps and bounds. In such dedication, Ulrich Grew a devoted catholic, raised in the values and commissions of the church, and it can be said that he never really faced the world of corruption and sin in such a way that salvation would to him make a big impact than another reformer, born only a few weeks earlier, Mr. Martin Luther of the Lutheran reformation. There is no saying, that in his †Å"safety† at Basel, Bern and Vienna, from where upon receiving his qualification in Arts, he joined the service of the Roman Catholic Church, Ulrich was far protected from facing the temptations of this world in so much that his tilt towards the ‘females’ was strong enough when he faced the sleaze. This was one of the conflict points that Ulrich had with the

Kabbalah Essay Example for Free

Kabbalah Essay Inner Light Kabbalah Research Paper Judaism is the foundation for many other religions, particularly the study of Kabbalah. There are many references to mysticism and mystical experiences in Judaic teachings, including prophetic dreams and visions and interactions with G-d and angels. Ancient Jews were not allowed to even study these teachings until they completed their study of the Torah after the age of forty. And, then, Kabbalah was studied by only a select few who could truly understand its meanings and power. Kabbalah tries to answer the theological questions of heaven and hell, life after death, our reason for existence, G-d and the universe. What sets Judaism and Kabbalah apart is the way the Holy Scriptures are interpreted. Kabbalah followers believe that there are hidden meanings in the Holy Scriptures and once they understand those they will be granted divine status. Known as a form of Jewish mysticism, Kabbalah is unique in its beliefs and practices and is like no other organized mainstream religion. Followers of Kabbalah, known as Kabbalists, believe that G-d taught the secrets of the Holy Scriptures to a group of angels. Those angels came down to earth in human form and taught the religion to the Israelites. Writings of the Kabbalah date back to the first centuries B. C. E. While Judaism is based on the Torah, Kabbalah has a completely different interpretation of the Holy Scriptures. The Torah is the laws and teachings of Judaism. It is also known as the Books of Moses or the first five books of the Old Testament, which include Genesis, Exodus, Leviticus, Numbers, and Deuteronomy. Kabbalah scriptures include the Book of Zohar or Book of Splendor. The Zohar is a five-volume mystical commentary on the Torah. The Book of Zohar was presented in the thirteenth century by Moses De Leon who claimed the book contained the mystical writings of the second century sage Rabbi Shimon Bar Yohai. Almost all modern academic scholars believe that De Leon wrote the text himself, but Orthodox Kabbalists accept his claim that Bar Yohai wrote them. Kabbalah also studies the teachings in the scripture Sefer Yetzirah, or the Book of Formation, which talks about Creation. Some believe that Abraham, who is known as the father of the Jewish people, wrote Sefer Yetzirah. Kabbalistic study includes a Sephiroth Tree, which organizes the ten basic principals of life. Kabbalah teaches that immortality can be obtained through the understanding of the letters and numbers included in the Holy Scriptures. The hidden meanings in the numbers and letters can only be understood with magical powers. Kabbalists believe that the truth of G-d and the universe can be found in the Sephirot Tree of Life. It organizes and pictures the ten numbers that are the working principals of life. Each of the branches is interconnected and is how G-d interacts with the universe. The ten branches correspond to the qualities of G-d. Kabbalists believe that when the tenth branch is reached, the soul can enter immortality and know G-d. Kabbalists believe that G-d is transcendent and fills every void in both the spiritual universe and the physical universe. The structure of the Sephiroth Tree of Life is important. There are three columns and the roots of the tree are above the branches. The ten Sefirot includes both masculine and feminine qualities. Kabbalah emphasizes the feminine aspects of G-d. The ten branches are: 1 Kether Being/Existence (Will/Selflessness) 2 Chochmah Wisdom (Pure Thought/Connectedness) Binah Intelligence/Understanding (Differentiation/Repentance) 4 Chesed Mercy/Love (Compassion/Healing) 5 Geburah Strength/Severity (Discipline/Boundaries) 6 Tiphareth Beauty (Balance/Harmony) 7 Netzach Firmness (Leadership/Conference) 8 Hod Glory (Dependence/Vulnerability) 9 Yesod Foundation (Union of Male and Female) 10 Malkuth Kingdom Divine (Exile/Physical) There are three different divi sions of Kabbalah Prophetic, Theosophical, and Practical. Prophetic Kabbalah contains detailed instructions for meditative practices, as well as philosophical explanations of what is going on when those practices work. Prophetic Kabbalists believe that language is the core structure of creation and that the meaning of life can be discovered through language. Theosophical Kabbalah explains the nature of G-d, his relationships to man, and how the world was created. In essence, Theosophical Kabbalah aims to explain the structure of this universe that we live in. â€Å"The critical error all of us make, because of how beautifully human nature is designed, is that we suppose that form is separate and real. † Lastly, Practical Kabbalah examines the different experiences that humans go through in their lives. Practical Kabbalists believe in angels and demons, ways to influence the appearance of G-d, fortune telling and understanding ones past lives. The three sections of Kabbalah all have their own specific philosophies yet they are all still linked with the core beliefs of general Kabbalah. Many philosophers and Rabbis have contributed to the growth of Kabbalah throughout time. Abraham Abulafia was one of the first visionary Kabbalah teachers. He was most well known for being a wandering mystic and teacher throughout Spain during the thirteenth century. Moshe Cordovero created the first real school of Kabbalah in Israel in the sixteenth century and laid the groundwork for Kabbalistic thought. During the eighteenth century in Poland, Rabbi Israel Baal Shem Tov founded Hasidism, which is the ultra-orthodox movement based on many of the Kabbalah teachings. Many passages from Kabbalistic sources are still included in traditional Hasidic prayer books. Beginning in the twentieth century, Jews of other denominations besides Hasidism and many non-Jewish followers began to study and practice Kabbalah. However many traditional Jews do not take Kabbalah and its study of mysticism very seriously. One prominent Orthodox scholar said, its nonsense, but its Jewish nonsense, and the study of anything Jewish, even nonsense, is worthwhile. Prayer is an important part of Kabbalah. Kabbalists pray in Hebrew since it is the original language of God. Shabbat is celebrated as the day of rest in the Jewish religion and is a day of quiet, solitude, and reflection. Regardless of one’s belief in the mysticism of the ancient texts, Kabbalah allows a person to feel connected to G-d and the universe in a contemplative and personal way. Kabbalah is truly unique in its beliefs and practices. Works Cited Melton, J. Gordon. The Encyclopedia of American Religions. Wilmington, NC: McGrath Pub. , 1978. Gale Cenage. Web. 12 May 2013. The Kabbalah Centre.   The Kabbalah Centre. N. p. , n. d. Web. 11 May 2013. ;lt;http://www. kabbalah. com/;gt;. Kabbalah.   Kabbalah. N. p. , n. d. Web. 11 May 2013. ;lt;http://www. jewishvirtuallibrary. org/jsource/Judaism/kabbalah. html;gt;. Kabbalah and Jewish Mysticism. Judaism 101. N. p. , n. d. Web. 13 May 2013. ;lt;www. jewfaq. org/kabbalah. htm? ;gt;. Kabbalah ;amp; Mysticism in Jewish Thought. N. p. , n. d. Web. 13 May 2013. ;lt;http://www. myjewishlearning. com/beliefs/Theology/Kabbalah_and_Mysticism. shtml;gt;. |

Schindlers list Essay -- essays research papers

Oscar Schindler Oskar Schindler would never have been anyone’s ideal savior, especially for the Jewish community. He was an open member of the Nazi party, a womanizer, a gambler, an alcoholic, and was extremely money hungry, but was successfully able to rescue and save from death over twelve hundred Jewish men and women. Schindler was born on April 28th, 1908 in Zwittua, Czechoslavakia. He was born Catholic and into a wealthy family, but started early on a life of sin. In 1930 he moved to Poland in hopes of becoming a success in business. As the Holocaust was just in its’ beginnings, he was able to get his hands on an enamel wear factory on Lapowa Street in in Krakow. This was one of the factories that used to owned and ran by a Jewish individual, but was then stripped away from them like all other businesses that were stolen away from the Jewish people during the Holocaust. The location of the factory was only a few miles away from the ghettos. Schindler quickly moved in on the SS off icers and tried to make close ties with them in order to gain connections with high authority. He showered them with women, money, alcohol, and other desired objects. From his new acquaintances he obtained free employment from the Jewish â€Å"slaves† of the labor camps. In order to keep his factory and the money he was making, Schindler changed his factory to cater to wartime needs. The factory was modified from producing enamel wares to ammuntion, but the ammunition was faulty and did not work. S...

Article Review of Organizational Culture Essay

It was not expected that the hierarchical model would be dominant given the previous attempt to change the culture. The altruistic values of those surveyed indicated they are committed to social development and public interests and are most comfortable with a hierarchical dominate culture. The sample size of 530 participants obtained from the Public Sector Directory was an adequate size. All of the executives in the directory were included in the survey, which suggests a less than random selection process for the final candidates. However, the six varied departments selected represented central coordination, infrastructure provision and social services. Although an almost two to one ratio of male to female employee responses were utilized, none of the demographic variables collected in section C of the three part survey affected the perceptions of the current culture. Sections A and B of the survey gathered information on character, managers, cohesion, emphases and rewards. Results indicated that Departments A – D preferred the internal process or group culture. Department E preferred the internal process model, but it was equally comfortable with rational goal model indicating goal fulfillment was a requirement. Department F results indicated a comfort level with the rational goal model most likely due to their interactive responsibilities with other departments. Forcing change from a formalized, rules and rewards based culture to a more flexible, decentralized culture could create individual-organization value conflict resulting in stress. Of the population surveyed only 191, 36%, was usable and the male respondents outnumbered the female respondents nearly 3 to 1. The survey, divided into three sections dealing with perceptions of the current culture, respondent ideal culture, and demographic information. The survey reviled 4 out of 6 public sector departments in the study held to the traditional model. The findings also suggest organizational culture is driven at the non-managerial employee level and the deeply embedded cultural values can’t be forced any form of management. The article mentions the constant state of transition is the Queensland government over a twenty year period; employees may value the stability and predictability of the traditional bureaucratic model. Base on the research and finding in the article, culture change must target the organization at the non-managerial level in order for the culture change to be effective. In order for Queensland traditionally bureaucratic organizations to embrace high performing teams, the change must address the needs of the driving force of the traditional model culture; the non-managerial employees. In forming high performing teams for the Queensland public sector, it is important to investigate the factors/components of those teams. Also, because most teams are unique in their goals and focus, there is no â€Å"off the shelf† solution for all teams (Davenport, 2001) and that â€Å"there is no singular, uniform measure of performance effectiveness for groups† (Guzzo and Dickson, 1996. p. 309). By creating a customized plan for transitioning, Queensland public sector can move from a control hierarchical organizational culture to a culture of change, flexibility, and productivity. The Queensland public sector was managed for so many decades using the top down management that the culture of the organizations productivity depended on it. The results of the study can be supported by the need for stability which can only be changed by small adjustment to small changes (Bhide 2010). The culture of the organization is controlled by political authority, so it was not surprising that a hierarchical process model was so deeply rooted in to the essence of the government employees who understood the leadership values (Goodwin and Neck, 1998). Organizations lack of understanding of their members caused employees to be less adaptable to change, and with that less productive. Employees will move to do only their specific functions and only respond to the tasks directed by their manager, which is contradicting to the desired results of flexibility, and supports the article results (Miller S 2009). â€Å"Beyond top-down and bottom-up work redesign†, explains â€Å"Authority is traditionally conceptualized as hierarchical†, but the informal authority operates day to day work of organizations. This proved to be true for the Queensland public sector with few exceptions such as a high commitment to the rules and the attention to details. These changes have also been achieved on a federal level with similar setbacks who still managed to overcome the existing dominant culture (189). Just because the organization is not dominated by the â€Å"new managerialist thinking† as stated in â€Å"Organisational culture in the public sector† article, Sting and Loch explain that this does not mean that there is not a need for a â€Å"bottom-up participation† which was part of the work environment before the values of the employees were, in a way, forced to be changed for unexplained reasons to them. As a result of such, this did cause setbacks in the cultural change that was attempted. Changing the value of a large group of people within the company is next to impossible when it’s so closely tied to their private beliefs such as the members of the Queensland public sector. In order to move from a hierarchical process model of an organization to a more flexible and change oriented one, organizations must first understand their employees preferred organizational structure, and then create a corporate culture which employees can slowly get accustom to. In the case of six organizations in the Queensland public sector, the transformation required a culture change from the â€Å"Mechanistic† to ‘Organic† organizational structure and this should have been done very slowly only after understanding the values of those involved. One easy way to get this information is to have employees perform a self-assessment. Because â€Å"a corporate culture is influenced by the industry in which the organization operates†, outside factors such as political control have to be considered in a path taken to change employees assumptions, values, and artifacts (McGraw-Hill Companies, 2002-2009). Before an organization can move from a hierarchical process to a more flexible one employees must understand the benefits of shifting their culture from â€Å"control† to â€Å"performance†, where their input is valued. Through our research and critical analysis of the six organizations in the Queensland public sector, it is evident to us that the paradigm public organizations are functioning in will not change easily. Though the employees have to be able to accept change and shift, employers must understand that the need to create an environment that fosters a corporate cultural environment is vital. Change is inevitable but a positive response to the change is not. Without the strategic planning of organizational leaders, we will continue to see results like we saw with the six organizations in Queensland; the entire organization has to be a part of the implementation, intimately, in order for it to be effective. Unfortunately, when employees of any organization settle for the â€Å"norm,† they will not only resist change but they will fear it.

Integrity, Confidentiality and Professional Behavior of Internal Auditors

Integrity According to The Institute of Internal Auditors (IIA), â€Å"The integrity of internal auditors established trust and thus provides the basis for reliance on their judgement†. IIA further added that to be integrity, internal auditors: * Shall perform their work with honestly, diligence, and responsibility. * Shall observe the law and make disclosures expected by the law and the profession. * Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession * Shall respect and contribute to the legitimate and ethical objectives of the organization.According to the 2009 Global Integrity Survey conducted by Compliance Week and Integrity Interactive, polled more than 150 ethics and compliance executives at global companies worldwide. The survey shown that nearly two-third (64 percent) of respondents use risk assessment specifically to review their integrity risks and to modify their programs as necessary. It also shown tha t 57 percent said their internal auditors have periodically audit their integrity programs and functions.Besides that, the survey shown that nearly 80 percent of respondents commented they use the internal audit function to some extent. Melissa Klein Aguilar (2009) further added that internal audit departments play an important role in ensuring the effectiveness of the company's integrity function. IIA do also issue a guidance says that internal auditors should â€Å"evaluate the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities. Confidentiality According to Institute of Internal Auditors (IIA), confidentiality is one of the four principles that internal auditors are expected to apply and uphold. IIA further explain that under confidentiality's principle, internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.IIA had also outlined the rules of conduct for confidentiality, in which internal auditors: * Shall be prudent in the use and protection of information acquired in the course of their duties. * Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization. Office of Internal Audit of Wayne State University further elaborates the rules of conduct that internal auditors are expected to follow in compliance with confidentiality's principle.It stated that internal auditors shall: * Not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interest of the organization. * Not accept anything that may impair or be presumed to impair their professional judgment. * Disclose all material facts kn own to them that, if not disclosed, may distort the reporting of activities under review. Be prudent in the use and protection of information acquired in the course of their duties. * Not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization. According to Chartered Institute of Internal Auditors, this principle is pertinent to internal auditors as they have access to a wide range of information and the employing organization needs to be assured that accessed information will be treated confidentially.Internal auditors also gather information through interviews, and interviewees need to feel assured that the information provided will be treated appropriately. Numerous corporate fraud cases happen in recent century such as Enron and WorldCom have triggered not only extensive academic whistleblowing studies, but also have caused legal ramifications that have led to the passage of Sarbanes-Oxley Act in 2002 (Eaton & Akers, 2007; Lacavo & Ripley, 2003). Before this, there are limited studies that have used internal auditors as subjects.This could be because to the argument that the reporting make by internal auditors on corporate wrongdoings is not an act of whistleblowing, but is the role on internal auditor within the ambit of their profession (Jubb, 2000). Xu and Ziegenfuss counter-argue that what Cynthia Cooper (an internal auditor) did in the WorldCom was considered as whistleblowing, this shown that public may perceive that the internal auditor as a whistleblower. Another possibility is because of misperception that whistleblowing only relates to reporting parties outside of the organization (Keenan & Krueger, 1992).According to Eaton & Akers, 2007; Figg, 2000; Keenan & Krueger, 1992; Near & Miceli, 2008, whistleblowing can in fact occur internally or externally. Near and Miceli (1995) argue that internal auditors have higher credibility and power as whistleblower than other organizational members as they are more likely to influence management to terminate wrongdoing. According to The Global Economic Crime Survey conducted by PricewaterhouseCooper (PricewaterhouseCoopers, 2009), internal auditing profession is indeed an important role in organizations as most frauds were detected by internal audit.It was supported by Miceli et al. (2008) states compared to other professions, the highest reported observation of wrongdoing was reported by internal auditors. Because of the nature of their works, internal auditors have directly or indirectly seen or confronted many opportunities for corporate wrongdoing and unethical acts to occurs, and the responsibility of disclosure of any wrongdoing is embedded in their job description (Near & Miceli, 1985). Another issue is on whether or not internal auditors should whistleblow when they discover organizational wrongdoings.Internal auditors always face situations that involve conflict of inte rest while executing their dual-role duties (Armold & Ponemon, 1991; E. Z. Taylor & Curtis, 2010). The dual-role duties mentioned here are the role of internal auditors as employed by the organization, which subject to the needs and requirements of their employment, and the role as members of a professional body, they are required to adhere to the profession's ethical requirements.Ahmad and Taylor support the view and assert that the role of internal auditors in providing auditing tasks for their organizational may cause ongoing conflicts. Zhang, Chiu and Wei (2009) argue that the â€Å"disclosing insider information to outsider's breaches obligation to the organization, violates the written or unspoken contract, and elicits damaging publicity†. However, ethically, internal whistleblowing, as opposed to external whistleblowing, is preferred.This is due to severe damage caused by external whistleblowing as compared to internal whistleblowing (Park & Blenkinsopp, 2009). In orde r to avoid the severe damages caused by whistleblowing, Vinten (1996) has suggested that an organization may minimize the risk by internalizing the whistleblowing procedure as part of the corporate communications. By having a proper whistleblowing procedure, organizations stand to benefit from actions of whistleblowers that may cause further substantial adverse consequences such as loss of sales, costly lawsuits and negative publicity.Professional Behaviour The general public demand professional accountants maintain a high ethical standard in order to maintain public confidence in the accountancy profession (Gordon Kiernander, 2009). The ethical principles that guide the work of auditors are listed as follows: * Integrity * Objectivity * Professional Competence and Due Care * Confidentiality * Professional Behavior (Farid Kerimov, 2011)Then, the professional behavior has been defined as high expectations for the auditing profession include compliance with laws and regulations and av oidance of any conduct that might bring discredit to auditors' work, including actions that would cause an objective third party with knowledge of the relevant information to conclude that the auditors' work was professionally deficient. Professional behavior includes auditors' putting forth an honest effort in performance of their duties and professional services in accordance with the relevant technical and professional standards (Government Auditing Standards, 2010).The main objective of an auditor is to purvey services at the highest standards of performance to satisfy public interest (Michael C. Knapp, 2009). However, frequently, users don’t have the needful ability to appreciate if the services offered by the auditor are or are not in accordance qualitatively with their requests, reason of which they are forced to accept till the contrary test that the auditors act in a competent and professional way.The guarantee of integrity and professional competency of an auditor c an be assured by the adhesion of them at an ethical code of the profession to which they belong (R. A. Kishore Nadkarni, 2000). If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.Then, IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity (The Institute of Internal Auditors, 2010). According to IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) Internal auditing is conducted in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization.While differences may affect the practice of internal auditing in each enviro nment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity (The Institute of Internal Auditors, 2010). Standards for the Professional Practice of Internal Auditing differentiate among the varied responsibilities of the entity, the internal audit department, the director of internal auditing, and internal auditors.The responsibilities as a consultant or internal auditor are listed as follows: I. Internal auditors should be independent of the activities they audit. II. Internal audits should be performed with proficiency and due professional care. III. The scope of internal auditing should encompass the examination and evaluation of the adequacy and effectiveness of the organization’s system of internal control and the quality of performance in carrying out assigned responsibilities. IV.Audit work should include p lanning the audit, examining and evaluating information, communication results, and follow up. V. The Director of Internal Auditing Should Properly Manage the Internal Audit Department. (IIA Standards, 2010) The Public Interest Disclosure Act 1998 (the Act) amended the Employment Rights Act 1996 and created a right to redress, enforceable by tribunal, in the event of unfair discrimination or dismissal by one’s employer as a result of â€Å"whistleblowing† – making a disclosure in the public interest.The Act sets conditions as to the subject matter of the disclosure, the motivation and beliefs of the worker, and the person(s) to whom the disclosure is made (Public Interest Disclosure Act 1998). According to Public Interest Disclosure Act 1998, the purposes of the act are: I. It aims to help prevent such disasters and corporate malpractice in general by encouraging workers with relevant information to come forward responsibly. II.The Act seeks to achieve this by o ffering a right to redress in the event of victimization if workers raise their concerns in the ways specified in the legislation. III. It is also hoped that the Act will promote a change in culture amongst employers, and encourage them to establish procedures to receive disclosures in good faith and act on them appropriately. The scope of the Act includes disclosures which, in the reasonable belief of the worker, show one or more of the following, taking place either in the past, the present, or likely to take place in the future: * A crime; Breach of a legal obligation (regulatory, administrative, contract law or common law); * Miscarriage of justice; (for which the appropriate prescribed person in England and Wales is the Chief Executive of the Criminal Cases Review Commission); * Danger to health and safety; (for which the appropriate prescribed person is the Health and Safety Executive, or the relevant local authority); * Damage to the environment; (for which the appropriate pr escribed person in England and Wales is the Environment Agency); or * Attempts to cover up such malpractice.Apart from that, whistleblowers making an external disclosure to a prescribed person, instead of to their employer or via internal procedures, will be entitled to redress under the Act in the event that they suffer unfair discrimination or dismissal provided they: * make the disclosure in good faith; * reasonably believe that the information, and any allegation it contains, are substantially true; and * reasonably believe that the matter falls within the description of matters for which the person is prescribed.

Analytical Essay on Native American Health Beginnings of Substance Abuse

Analytical Essay on Native American Health Beginnings of Substance Abuse Native American Heath issues predominantly stemmed from the beginning of western colonization. In the past Indians roamed free, before the interruption of western civilizations they suffered from diseases that were common to them. Because of the fact that the diseases were common to them their bodies had also built up immunity. In this paper I intent to discuss the coming of western civilization to Indian country and how this affected the health of Native Americans and in many ways incorporated drug and alcohol abuse. When westerners came they brought many things with them, some of the many things they brought with them were diseases, which Native Americans had no immunity. They also introduce alcohol, which was also new to Native Americans, and they also didn’t have as high a Torrance or understanding of the substance that westerners had, which resulted in alcoholism to many. â€Å"In 1892, sharp-dealing speculators had extracted a ninety-nine-year lease to Salamancea’s site from the headmen of the Senecas, whose reservation snakes along the narrow valley of the Allegheny River. The way they accomplished it was by sequestering the Senecas in a local hotel and lubricating them with alcohol until they agreed to sign.† (introduction Brodewich) In many early federal dealings alcohol was used to reach an agreement between the Native Americans and the westerners in an attempt for the westerners to achieve their objective, ownership of the land. When western settlers came they brought alcohol, which was new to the Native Americans, they didn’t know anything about the substance and didn’t have the high tolerance the western settlers had. Today it is suggested that alcoholism is a biological disease that is inherited, Native Americans are reluctant to adopt this thought because in their view they see it as an excuse or a way of saying there is no cure. Also with the coming of western settlers came diseases that such as chicken pox and measles. These diseases didn’t mean much To the western settlers, they had built up immunities to the many of the illnesses they brought, but for the native Americans these illnesses whipped out thousands. Other diseases that thrived through Native American culture were S.T.D’s among those were syphilis. After being transferred to reservations, and finding the land barren, many Indians could not farm. The area also did not have animals for the Native American to hunt for food. Many of the Native women were forced to sell their bodies to solder’s in order to get food to survive. This caused the wide spread of sexually transmitted diseases. Today certain diseases and conditions are known to affect the Native American population with more frequency and/or severity than other populations. It is important for Native Americans to be informed and educated on these issues so that they may better understand how these disease processes may alter or impact on their lives.

Islam Karimov of Uzbekistan

Islam Karimov of Uzbekistan Islam Karimov rules the Central Asian Republic of Uzbekistan with an iron fist. He has ordered soldiers to fire into unarmed crowds of protestors, routinely uses torture on political prisoners, and fixes elections to remain in power. Who is the man behind the atrocities? Early Life Islam Abduganievich Karimov was born on January 30, 1938 in Samarkand. His mother may have been an ethnic Tajik, while his father was Uzbek. Its not known what happened to Karimovs parents, but the boy was raised in a Soviet orphanage. Almost no details of Karimovs childhood have been revealed to the public. Education Islam Karimov went to public schools, then attended the Central Asian Polytechnic College, where he received an engineering degree. He also graduated from the Tashkent Institute of National Economy with an economics degree. He may have met his wife, economist Tatyana Akbarova Karimova, at the Tashkent Institute. They now have two daughters and three grandchildren. Work Following his university graduation in 1960, Karimov went to work at Tashselmash, an agricultural machinery manufacturer. The following year, he moved to the Chkalov Tashkent aviation production complex, where he worked for five years as a lead engineer. Entry into National Politics In 1966, Karimov moved into the government, starting as a chief specialist at the Uzbek SSR State Planning Office. Soon he was promoted to First Deputy Chairman of the planning office. Karimov was appointed Minister of Finance for the Uzbek SSR in 1983Â  and added the titles of Deputy Chairman of the Council of Ministers and Chairman of the State Planning Office three years later. From this position, he was able to move into the Uzbek Communist Partys upper echelon. Rise to Power Islam Karimov became the First Secretary of the Kashkadarya Province Communist Party Committee in 1986Â  and served for three years at that post. He was then promoted to First Secretary of the Central Committee for all of Uzbekistan. On March 24, 1990, Karimov became President of the Uzbek SSR. Fall of the Soviet Union The Soviet Union crumbled the following year, and Karimov reluctantly declared Uzbekistans independence on August 31, 1991. Four months later, on December 29, 1991, he was elected President of the Republic of Uzbekistan. Karimov received 86% of the vote in what outside observers called an unfair election. This would be his only campaign against real opponents; those who ran against him soon fled into exile or disappeared without a trace. Karimovs Control of Independent Uzbekistan In 1995, Karimov held a referendum which approved extending his presidential term through the year 2000. Surprising nobody, he received 91.9% of the vote in the January 9, 2000 presidential race. His opponent, Abdulhasiz Jalalov, openly admitted that he was a sham candidate, only running to provide a facade of fairness. Jalalov also stated that he himself had voted for Karimov. Despite the two-term limit in Uzbekistans Constitution, Karimov won a third presidential term in 2007 with 88.1% of the vote. All three of his opponents began each campaign speech by heaping praise on Karimov. Human Rights Violations Despite huge deposits of natural gas, gold, and uranium, Uzbekistans economy is lagging. A quarter of the citizens live in poverty, and the per capita income is about $1950 per year. Even worse than the economic stress, though, is the governments repression of citizens. Free speech and religious practice are non-existent in Uzbekistan, and torture is systematic and rampant. Political prisoners bodies are returned to their families in sealed coffins; some are said to have been boiled to death in prison. The Andijan Massacre On May 12, 2005, thousands of people gathered for a peaceful and orderly protest in the city of Andijan. They were supporting 23 local businessmen, who were on trial for trumped-up charges of Islamic extremism. Many also had taken to the streets to express their frustration over social and economic conditions in the country. Dozens were rounded up, and taken to the same jail that housed the accused businessmen. Early the next morning, gunmen stormed the jail and released the 23 accused extremists and their supporters. Government troops and tanks secured the airport as the crowd swelled to some 10,000 people. At 6 pm on the 13th, troops in armored vehicles opened fire on the unarmed crowd, which included women and children. Late into the night, the soldiers moved through the city, shooting the injured who lay on the sidewalks. Karimovs government stated that 187 people were killed in the massacre. However, a doctor in the town said that she had seen at least 500 bodies in the morgue, and they were all adult men. The bodies of women and children simply disappeared, dumped into unmarked graves by the troops to cover up their crimes. Opposition members say that about 745 people were either confirmed killed or were missing after the massacre. Protest leaders also were arrested during the weeks following the incident, and many have not been seen again. In reaction to a 1999 bus hijacking, Islam Karimov had stated: Im prepared to rip off the heads of 200 people, to sacrifice their lives, in order to save peace and calm in the republic... If my child chose such a path, I myself would rip off his head. Six years later, in Andijan, Karimov made good his threat, and more.

An evaluation of ths social impact of tourism development in Essay

An evaluation of ths social impact of tourism development in manchester - Essay Example Tourism development starts with the construction of hotels, resorts, restaurants, shopping malls, beauty salons, maintenance of infrastructure, art galleries, museums, water parks and much more. Construction of all these spots is essential if any country wants to earn high revenues from the sector of tourism. Many countries have been famous for their tourism industry namely Rhodes island, France, Switzerland, Singapore, Manchester and Mauritius. In this paper our focus of discussion is Manchester. The tourist culture of Manchester offers tourists an opportunity to discover Manchester’s art and cultural scenes for which it has been and still is famous for. You can have an idea of its beauty and diverse culture scenes either by reading through different articles or by walking through the city. Most of the individuals visit this place because of its remarkable and endless and take with them unforgettable memories of their visit. Though, tourism industry is still going through dev elopment but then, that also serves as an additional aspect to its natural and incredible beauty. Positive and negative aspects of tourism: Tourism affects economy in many ways. Few of the positive aspects of tourism development on economy includes increase in employment, uplifting of economic growth, avoiding migration of local residents, helping in interchanging local products, ideas, costumes and developing a sense of conserving environment in local population as well as in tourists (web 1). Apart from this, visiting other countries helps in developing long term and cordial relations. It builds positive attitude and respect towards each other (Mirbabayev and Shagazatov, 2003). It also provides an opportunity to study and understand each other’s culture and traditions without destroying each other’s cultural heritage. It increases self-esteem of host country as well as of tourists and one attains psychological satisfaction through interaction. Apart from positive asp ects, tourism also affects economy negatively by increasing the consumption of ground, water and energy. Moreover, for the purpose of attracting more tourists huge attention might be paid to the development of new infrastructure that leads to the destruction of landscape (web 1). In addition to these, introduction of new species of plants and animals that might alter the ecosystem can be one of the reasons of tourism effecting economy adversely. Here, the focus of discussion is social impact of tourism development in Manchester. In order to analyze this topic in detail, semi structured interview was conducted, in which local residents were interviewed and the information collected helped researcher to probe into the minute details of the issue under study. Research strategy: Research strategy constitute of primary data collection and secondary data collection. For the purpose of carrying out this research, data was collected through primary source and the instrument used for data co llection is unstructured interview. Interview: An interview consisting of 15 questions was conducted in which local residents of Manchester were interviewed in order to evaluate their perception regarding social impact of tourism development in Manchester. Following are the questions that were asked from individuals: 1. What is your name, age and nationality? 2. To which income level you belong to? 3. For how long you have been living in