Thursday, February 28, 2019
In this novel, Austen is setting bring out rules of conduct for women in a time when England was moving from a period a recollective stability to sudden and total change. Unless people k sweet how to behave, she thought, chaos would ensue. England was entering the industrial Revolution, having just seen the French Revolution and the American War of Independence. A new literary style was sweeping the nation, wizard to which Austen was much opposed Romanticism. A dichotomy had arisen from the popularity of Romanticism within the literary groups of the time.It is possible to label these both groups as adept and Sensibility. (The Gothic style withal came somewhat at this time, championed by those who had suddenly discovered freedom both literary and, in some cases, physical with the gloam of oppressive governments surrounding England Austen also wrote anti-Gothic novels, like Northanger Abbey. ) Austen was definitely in nominate of Sense, which this novel shows so clearly. Auste n argues her case for sense over esthesia by polarising the main protagonists on the subject.Marianne represents sensibility in all its dramatic, baroque and extraordinary(p) glory, whilst Elinor represents sense (not cold, emotionless logic, merely a tactful reason intimately situations). Although Austen shows the reader the downsides of both poles, sensibility is harshly and heavily punished and in the end sense wins out when Elinor gets to marry the man she wants and Marianne gives up sensibility and accepts an unconvincing happy ending with a socially respectable result. Austen, then, is opus not a novel, but a book of behaviour for women in this tumultuous time, much in keeping with little girls conduct books of the time.The get-go chapter so brilliantly allows for these developments later in the book by not mentioning them at all, or at least not until the closing paragraphs in which the reader is introduced to Elinor and Marianne. This first chapter is primarily concer ned in setting up Austens temper in the book, that of satirical social commentator and moral guide. And this character is set up within the opening paragraph. Austens behaviour as former in this chapter al close to contradicts Elinor later on.The way the aristocratic Dashwood family interact with all(prenominal) other on human terms is mocked and pulled apart by Austens scathing irony these first paragraphs could almost be in defence of sensibility Relationships are described in contractual terms no nightlong is your son family, he is clientele no longer do you love, you esteem. Family isnt about estimation, its about affectation. Appearance and finance are all that matter on the Norland estate, respectability and wealth. People are spoken of in terms of service program and actions are taken for the sole purpose of acquiring wealth.Any affection shown with that is an added bonus, purely accidental and by no means essential to the relationship. at that place is one sentence at the end of the first paragraph in which are contained almost all of the social morays with which Austen holds qualm, and she makes her qualms clear with her irony and diction The everlasting attention of Mr. And Mrs. Henry Dashwood to his wishes, which proceeded, not merely from interest, but from excellence of heart, gave him every degree of firm comfort his heart could receive. The continual attention, not constant affection, or even constant love, no, constant attention.They waited on him, served him as best they could to ensure a blown-up chunk of inheritance, but not to worry, they did not do this merely from interest, but from goodness of heart. This sentence does not redeem their greed, but alternatively reinforces it, that merely adds dimensions to this sentence which implies that even if they were good of heart, they were still selfish and out for all the could get. Finally, the comfort they offer the old man is only solid, no more than materialistic. They do not en rich him spiritually or intellectually, only materially.Austen has now set out the rules for the following novel, without even saving her protagonists to light. Austen is by far the most important character in the book, and her characterisation, therefore, is the most important. It is essential for the reader to know Austen before the reader knows Elinor or Marianne, or else the aim of this book to teach people how to behave would be lost. The circumstance that Austen seems to be pulling apart the social order whilst Elinor is in whole-hearted stake for retaining the social order may seem perplexing, but I specify a solution comes if one understands Austen as a person of moderation.She punishes Elinor also (though less harshly than Marianne) for being too restrained. In so many an(prenominal) passages in the book there is an awful feeling of imprisonment on the part of Elinor as she is unable to do anything socially unacceptable. Therefore, there is contradiction in terms betwee n Austen and Elinor, but that is because Elinor is not Austen, she is not perfect or temper or a paragon of what Austen believes correct behaviour for a woman. Sense is supported, but room for emotion must be allowed or one is not human, says Austen, but cold and dead.
Theory of Vocational Types. This approach gives explicit at 10tion to behavioral style or personality types as the major persuade in c atomic number 18er choice development. The following is a transcript of my converse with Mr.. Clubber move 1 . ) In what ways do you invite into context the persons age, agri destination, and family grammatical construction when running(a) with individuals in subsequently life? Mr.. Clubber De unfinished upon the age fissure an individuals communion go out be guarded establish on adulthood or the lack thereof. In addition, their age will determine their likes and dislikes.An individuals culture and family bodily structure shapes the moral fiber of their existence. Therefore, each conversation should be clean-cut based on age, and culture which drives the facilitators conversation with the individual. Question 2. ) What, if any, ar the challenges you potty determine when on the job(p) with individuals through the later typifys of their lives? Mr.. Clubber The challenges that I encounter With individuals during their later years are their mind instruct the body to do wholeness affaire however their physical abilities prevents the opportunity. This depresses the individual.Also, they are concerned as to if they render been a good father, cause or friend. A nonher question antecedently asked was postulate they completed eitherthing thats required to prevent them from being a incubus to their family? They move to blame themselves for previous transgression and time lost during their youth. Lastly, they are strike by frequent finishs. Question 3. ) What, if any, are the challenges you can report when operative with individuals who are coming to the end of their lives? Mr.. Clubber Coming to grip that they will no longer be around to enjoy love ones. TheyOften interrogate if they prolong done their very best and request validation. Some give way resentment imagining what will happen to their perso nal items and the fear of the unknown. Question 4. ) How did you shoot to make believe the career decision to work with this population? Mr.. Clubber I chose this business beca single-valued function I enjoy working with people. Death is also a distinguish of living(a). Providing feedback and help during bereavement, although ifs very sad, gives me the opportunity to encourage those individuals that are encountering the inevit adapted. Question 5. ) What are whatever of the recognizes that you can identify room working with this population? Mr..Clubber The reward for working with this population is to provide encouragement and to prove that God is able to subscribe to them out of any circumstance and bridge the gap mingled with death and life. Question 6. ) Can you share career advice to new lords mentation to the highest degree working with this population? Mr.. Clubber Never take anything personal. If you do not confirm a heart to serve, you should not become a plows hare of the ministry. A ministers contri besidesion should not be based on his intimacy or financial status but his willingness to extend himself to others. Question 7. What is the do work that you use to rate for old abuse and neglect?Mr.. Clubber I assess elder abuse by engaging conversation and listening to the elder. make clean & Polios, 2014 fire that elder mistreatment includes intentional or neglectful acts by a phencyclidine hydrochloride or trusted person that harm a endangered quondam(a) person. And it can occur in a variety of settings. They go on to allude that one out of 10 older adults fancy somewhat form of abuse or neglect by a phencyclidine each year, and the incidence is expected to increase. In addition, the challenges of working with individuals in this stage of life includes guiding these individuals through the stages of mourning affected by pending deaths.On the flip side, the reward is observing how the individual or families pass out with this s ensation and observing the different resiliency and/ or coping methods displayed by individuals and family members. Moreover, since preceding research suggests that the opportunity for increased elder abuse is conclude that family members should take an active interest into the treatment of family elders by care givers but more importantly, question and listen to our elders about their treatment. Furthermore, Mr..Clubber was able to share an additive appreciation during this question in that death is a part of living and you featurent lived until you throw experienced death and death should be celebrated just as we celebrate the beginning of a new life. From a professional perspective, this interview demonstrated the importance of being familiar with the different stages individuals and families experience when confront with later stages of life including death. This in turn will eyeshot future(a) mental health counselings to better guide themselves and clients when ac ing elder hood.Part 2 continuative to My Experiences From a family and personal perspective, we were raised to believe that dying is a teentsy event that occurs at the end of life. It is a process that we moldiness experience. This popular opinion is rooted in our religious culture and vox populi that the Nazarene deliveryman crush for our sins and that death overtakes to the joining of God who has prepared an future with him in heaven. My professional trade is a Radiology Technologist. And for twenty-five years, I have observed many families grieving after love ones die within the hospitals where was employed.Even though I felt empathy in those situations, nothing compared to the grief that was experienced by myself and family members when our oldest sister passed. It was especially difficult for myself since the donation of a kidney to her ten years earlier. During this time, I observed each family member deplore every process that has been covered in this course. Howeve r, also witnessed the matriarch of our family my mother who had the resiliency in keeping our family together. When comparing death to other cultures such(prenominal) as Islam, a Muslim wife for instance, is only allowed to mourn ere economize for 4 months and 10 days.The Muslims are allowed to mourn anyone dying other than a spouse, for 3 days only. So when a woman loses her husband, no bet how irritative the death is, the devout Muslim must say only Nina Lila WA Nina Allah ration This means to Allah we belong and to him is our return. . (How to Cope 2014) In crinkle to western sandwich beliefs, there is no time table for how long individuals whitethorn mourn an individuals death Many themes are found across cultures and organized religions. champion such pervasive theme was that beliefs about the soul of the deceased lead families to advance rituals and ceremonies that fostered a passage to God, the light, or another life.The stronger their beliefs, the more use the family is in completing the rituals and ceremonies in the way dictated by their religion or culture. (Lobar & Youngest, Verboten 2006) Cultural knowledge will be recyclable in work as a counselor because it gives the future counselor an judgment that individuals are different and with that difference comes a different culture belief then your own. Therefore, different techniques may need to be utilised when working with clients.Unit AssignmentTheory of Vocational Types. This approach gives explicit perplexity to behavioral style or personality types as the major influence in career choice development. The following is a transcript of my interview with Mr.. Clubber Question 1 . ) In what ways do you take into consideration the persons age, culture, and family structure when working with individuals in later life? Mr.. Clubber Depending upon the age gap an individuals conversation will be guarded based on maturity or the lack thereof. In addition, their age will determine their likes an d dislikes.An individuals culture and family structure shapes the moral fiber of their existence. Therefore, each conversation should be tailored based on age, and culture which drives the facilitators conversation with the individual. Question 2. ) What, if any, are the challenges you can identify when working with individuals through the later stages of their lives? Mr.. Clubber The challenges that I encounter With individuals during their later years are their mind instruct the body to do one thing however their physical abilities prevents the opportunity. This depresses the individual.Also, they are concerned as to if they have been a good father, mother or friend. Another question previously asked was Have they completed everything thats required to prevent them from being a burden to their family? They tend to blame themselves for previous transgression and time lost during their youth. Lastly, they are sadden by frequent deaths. Question 3. ) What, if any, are the challenges you can identify when working with individuals who are coming to the end of their lives? Mr.. Clubber Coming to grip that they will no longer be around to enjoy love ones. TheyOften wonder if they have done their very best and request validation. Some become bitter imagining what will happen to their personal items and the fear of the unknown. Question 4. ) How did you choose to make the career decision to work with this population? Mr.. Clubber I chose this profession because I enjoy working with people. Death is also a part of living. Providing feedback and assistance during bereavement, although ifs very sad, gives me the opportunity to encourage those individuals that are encountering the inevitable. Question 5. ) What are some of the rewards that you can identify room working with this population? Mr..Clubber The reward for working with this population is to provide encouragement and to prove that God is able to bring them out of any circumstance and bridge the gap between deat h and life. Question 6. ) Can you share career advice to new professionals thinking about working with this population? Mr.. Clubber Never take anything personal. If you do not have a heart to serve, you should not become a part of the ministry. A ministers contribution should not be based on his knowledge or financial status but his willingness to extend himself to others. Question 7. What is the process that you use to assess for elder abuse and neglect?Mr.. Clubber I assess elder abuse by engaging conversation and listening to the elder. Hoover & Polios, 2014 suggest that elder mistreatment includes intentional or neglectful acts by a caregiver or trusted person that harm a vulnerable older person. And it can occur in a variety of settings. They go on to allude that one out of 10 older adults experience some form of abuse or neglect by a caregiver each year, and the incidence is expected to increase. In addition, the challenges of working with individuals in this stage of life in cludes guiding these individuals through the stages of grief affected by pending deaths.On the flip side, the reward is observing how the individual or families deal with this emotion and observing the different resiliency and/ or coping methods displayed by individuals and family members. Moreover, since prior research suggests that the opportunity for increased elder abuse is concluded that family members should take an active interest into the treatment of family elders by care givers but more importantly, question and listen to our elders about their treatment. Furthermore, Mr..Clubber was able to share an additional insight during this interview in that death is a part of living and you havent lived until you have experienced death and death should be celebrated just as we celebrate the beginning of a new life. From a professional perspective, this interview demonstrated the importance of being familiar with the different stages individuals and families experience when faced wi th later stages of life including death. This in turn will position future mental health counselors to better guide themselves and clients when acing elder hood.Part 2 Connection to My Experiences From a family and personal perspective, we were raised to believe that dying is a small event that occurs at the end of life. It is a process that we must experience. This belief is rooted in our religious culture and belief that Jesus Christ die for our sins and that death leads to the joining of God who has prepared an afterlife with him in heaven. My professional trade is a Radiology Technologist. And for twenty-five years, I have observed many families grieving after love ones die within the hospitals where was employed.Even though I felt empathy in those situations, nothing compared to the grief that was experienced by myself and family members when our oldest sister passed. It was especially difficult for myself since the donation of a kidney to her ten years earlier. During this tim e, I observed each family member grieve every process that has been covered in this course. However, also witnessed the matriarch of our family my mother who had the resiliency in keeping our family together. When comparing death to other cultures such as Islam, a Muslim wife for instance, is only allowed to mourn ere husband for 4 months and 10 days.The Muslims are allowed to mourn anyone dying other than a spouse, for 3 days only. So when a woman loses her husband, no matter how painful the death is, the devout Muslim must say only Nina Lila WA Nina Allah ration This means to Allah we belong and to him is our return. . (How to Cope 2014) In contrast to western beliefs, there is no time table for how long individuals may mourn an individuals death Many themes are found across cultures and religions. One such pervasive theme was that beliefs about the soul of the deceased lead families to reform rituals and ceremonies that fostered a passage to God, the light, or another life.The st ronger their beliefs, the more dedicated the family is in completing the rituals and ceremonies in the way dictated by their religion or culture. (Lobar & Youngest, Verboten 2006) Cultural knowledge will be useful in work as a counselor because it gives the future counselor an understanding that individuals are different and with that difference comes a different culture belief then your own. Therefore, different techniques may need to be utilized when working with clients.
Wednesday, February 27, 2019
* mainland China Civil War and Communist Triumph CCP gained control of the Manchurian countryside. later on the war, the nationals appeared to have superior resources. They were recognized as the legitimate government. Nationalist fellowship assassinated Wen (pg. 326) which showed their desperation to retain power. Taiwan suffered worse and they rioted in protest, 1947, but the Nationalist government responded with brutal and bloody repression. The government couldnt stop the inflation and people had to carry bundles of paper money to shop.The CCP had a disciplined and easy-organized political and military leadership. In Jul 1947, communist armies attacked several fronts in Northern China. Lin Biao completely routed the Nationalist party in 1948. In 1949, Nationalist generals surrendered Beijing and Tianjin. Mao Zedong formally proclaimed the establishment of Peoples Republic of China.* Japan The Occupation Ends and Means The Occupations delegation was to demilitarize Japan and t urn the country into a peaceful and classless state which was under the authority of the Far Eastern Commission in Washington. Japanese government continued to function, but according to the Occupation government activity under MacArthur, Supreme Commander for the Allied Powers. Occupation supplied food and medical checkup supplies and US become seriously concerned with rebuilding Japanese thrift is 1947.People were purged, half of them from the military. Outside of Japan, people were tried and sentenced to death. Tojo as well who headed Japans wartime government. The emperor was not charged and was pressured to substitute a more open lifestyle like British monarch. Under the virgin constitution he became a symbol of the nation. Constitution went into effect whitethorn 1947.
say-so service deal with analyse or review of historical pecuniary information and bureaus dealing with unresolved matters different than historical monetary information. * designed to enhance the degree of confindence of the intended users some opposite than the creditworthy fellowship approximately the outcome of the military rating or amount of a subject matter against criteria FF. atomic number 18 the broad categories of services under the umbrella of federal agency services 1. Risk assessment 2. Information political science reliability 3.Adequacy of security over Electronic commerce transactions, electronic documents, and body forth systems 4. Effectiveness of Health c ar performance measurement systems 5. Reliability and relevancy of Business performance measurement * it evolves natur everyy from Attestation services, which in unloose evolve from audit * The root of all three is independent bank check Non- dominance services (Related Services) pertai n to digest of fiscal information , agreed-upon-procedures and different associate services which do non result in the expression of endpoint that provides a level of assurance. auditing is a systematic process of objectively obtaining and evaluating enjoin regarding selected assertions about economic actions and events to ascertain the degree of correspondence amid those assertions and establish criteria and communicating the result to interested users. * determining whether recorded information flop reflects the economic events that occurred during the accounting period. Elements * Systematic process * Objectivity * Obtaining and evaluating proof * Assertions about economic actions and events * Degree of correspondence stablished criteria * Communicating results * Interested users Attestation refers to an dears written communication of a goal about the reliability of someone elses assertions. * when a practitioner is engaged to issue a written communication that expres ses a conclusion about the reliability of a written assertion * a type of assurance service whose subject matter ( twain FS and non-FS in constitution) * offering some level of assurance Ex. of indorse services 1. Future-oriented financial information 2. Managements discussion and synopsis 3.Effectiveness of internal control 4. Compliance with statutory, regulatory and contractual obligations Consulting services (Management consultative Services) professional services that provide advice and assistance concerning an entitys system of rules, personnel, finances, operations, systems, or other activities. * an analytical process that typically involves some combination of activities relating to a) objective- targetting b) fact-finding c) comment of problems or opportunities d) rating of alternatives e) development of recommendations including actions ) communication of results g) implementation h) follow-up reports are generally written in a narrative style nature and catho de-ray oscilloscope is determined by agreement between the professional accountant and the leaf node Areas of consulting services 1. Consultations 2. Advisory 3. Implementation 4. Transaction 5. Staff and other support 6. Product AssuranceConsulting * three party-two party contractscontracts * to amend calibre-to recommend of informationuses for infos. * ratiocination makers & -Outcomes info. used for optimum decisions * intended to improve-designed to ecision makers improve clients condition indirectly conditions thru directly thru recommendationsfindings, conclusions and recommendation Four conditions that create demand for audits 1. Potential conflict of interest between those who prepare information & those who use information. 2. Information freighter have red-blooded economic consequences for a decision maker. 3. Expertise is often required for preparing and corroborative information 4. Users of information frequently are prevented from directly assessing the quality of informationStewardship or agency Theory implies that the manager, as well as the owner, wants the credibility an audit adds to the financial statement assertions. Types of audited accounts 1. Compliance scrutinises to determine compliance with criteria, standards, or rules set by an authoritative body 2. Management scrutinize (Effectiveness of Performance) an examination and evaluation of the activities of management 3. Performance Audit analyzes an organizations structure, internal systems, execution flow and managerial performance 4. Comprehensive Audit includes the components of compliance, performance and financial statements udit 5. Operational Audit to determine the extent to which some aspect of an organizations operating activities is functioning effectively 6. Internal Audit an independent, ovjective assurance and consulting activity designed to add value and improve an organizations operations. Helps by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance process 7. Environmental Audit environmental matters which may have an impact on the financial statements 8.Forensic Audit examination of evidence 9. Financial tilts Audit Types of attendees 1. External (independent) auditors public accountants, both individuals or firms 2. Internal auditors services for a single organization for which they are employed on a full-time basis, typically reporting to the mount up of directors 3. Government auditors full-time employees of the government tasked to determine compliance with laws, statutes, policies and procedures 4. Forensic auditors financial auditing specialists who focus on unearthing the truthAuditing and Assurance Standards Council (AASC) body authorized to establish and make know generally accepted auditing standards (GAAS) in the Philippines * The main distinguishing feature of auditing and related services is the level of assurance provided by the auditor in the engagement. * An auditor becomes associated with the financial information through the attachment of a report or when consent to the use of auditors name in professional connection. Remedies if known that the auditors name is in suspendly used 1.Request management to hold off the inappropriate association of auditors name 2. Inform each known third party users 3. Seek legal advice Sarbanes Oxley Act of 2002 (SOX) formula passed in the USA in response to increased occurrence of collective fraud. * gave state-supported Companies Accounting Oversight Board (PCAOB) authority to establish auditing standards, quality control standards and independence standards for auditor of public companies * Philippine Securities and Exchange citizens committee (SEC) in its Resolution No. 135 Series of 2002 Code of bodily GovernanceAssurance Engagement an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended user s other that the responsible party about the outcome of evaluation or measurement of a subject matter against criteria. Subject matter information the outcome of the evaluation or measurement of a subject matter. Types of Assurance Engagement purpose Conclusion 1. Reasonable risk reductionPositive to an acceptably low level 2. control risk reduction to a level Negative that is acceptable in the circumstancesElements of an Assurance Engagements 1. A three-party relationship practitioner responsible party intended users 2. An appropriate subject matter a) identifiable and capable of consistent evaluation or measurement against the identified criteria b) information about it can be subjected to procedures for gathering satisfactory appropriate evidence to support a reasonable assurance or limited assurance conclusion 3. desirable criteria benchmarks used to evaluate or measure the subject matter, including where relevant, benchmarks for presentation and disclosure. . enoug h appropriate evidence an attitude of professional scepticism to obtain sufficient appropriate evidence 5. A written assurance report in the form appropriate to a reasonable assurance engagement or a limited assurance engagement a conclusion that conveys the assurance obtained about the subject matter information Assertion-based engagement * In price of the responsible partys assertion * Directly in impairment of the subject matter and the criteria Non-assurance Engagements Engagements covered by ISRS/PSRS, such as agreed-upon procedures engagements and compilation of financial or other info * preparation of tax returns where no conclusion conveying assurance is expressed * consulting engagements, e. g. Management and Tax consulting Reports on Non-assurance Engagements clearly distinguishes that report from an assurance report Philippine Standards on Assurance Engagements covers assurance engagements other than audits or reviews of historical financial infos. Acronyms * AASC Auditing and Assurance Standards Council * ASPC Auditing Standards and take a leak Council GAAS oecumenicly Accepted Auditing Standards * PICPA Philippine Institute of Certified Public Accountants * ACPAPP familiarity of CPAs in Public Practice * ISAEs International Standards on Assurance Engagements * PCAOB Public Companies Accounting Oversight Board * AAS Auditing and Assurance Services * FRF Financial reportage Framework * PAS Philippine Accounting Standards * PFRS Philippine Financial Reporting Standards * prostate specific antigen Philippine Standards on Auditing * PRC Professional Regulation Commission * feather boa Board of Accountancy Chapter 2 Objectives of Financial Statement Audit to alter the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting textile -Auditor is responsible for forming and expressing opinion on the FS and should determine whether s uch financial reporting framework adopted by management is acceptable -Management those charged with governance and has the primary duty of preparing and presenting these FS in accordance with frameworks and responsible for identifying the financial reporting framework to be usedComplete Set of FS * Statement of Financial position * Statement of Comprehensive Income * Statement of Changes in Equity * Statement of Cash Flows * Notes General Principle of Audit 1. Ethical Requirements Quality control 2. Audit in accordance with PSA 3. Professional scepticism questioning mind 4. Objectives load audit risk to an acceptable level Assurance Provided by Auditor 1. Basis of evidence gathered (which include sampling) 2. Auditor provides reasonable assurance 3.Financial statements are free from material misstatements (materiality) * Sampling used to gather evidence on financial statement amounts and disclosures * Reasonable Assurance alludes to the concept of audit risk which is implicit in the audit function and implied in the scope paragraph of auditors report * Material misstatements no imprimatur that the FS are accurate. Auditor provides reasonable assurance concerning material misstatements and an opinion on fairness, in all material aspects.Collusions when two or more individuals work together to effect misappropriation or concealment. Assertions representations by managements, explicit or otherwise, that are embodied in the financial statements * Internal control assertions an implied assertions by management that such internal control procedures are effective as to both their design and operation * Financial Statement assertions management asserts that the financial statements, and by implication the financial statement items and underlying account balances and classes of transaction, are free of material misstatement.Level of Aggregation Category of FS Assertions per the AASCs Glossary of toll 1. Existence 2. Rights and Obligations 3. Occurrence 4. Completeness 5. Valuation 6. Measurement 7. Presentation and disclosure Audit Objectives * to gather and evaluate audit evidence of sufficient quantity and appropriate quality in order to form an opinion on the financial statements prepared by management. Three Fundamental Concepts in Conducting an Audit 1. corporality degree of misstatement or omission . Audit risk auditors may unsuitably express his opinion 3. Evidence refers to the necessary information that an auditor gathers in order to form a credible opinion on the assertions Audit Report 1. Title 2. Addressee 3. Introductory paragraph 4. Managements responsibility 5. Auditors responsibility 6. Auditors opinion 7. some other reporting responsibilities 8. Auditors signature 9. Date of the auditors report 10. Auditors address Other Types of OpinionsQualified expressed when the auditor concludes that an unqualified opinion cannot be expressed but that the effect of either disagreement with management, or limitation on sco pe is not so material and pervasive Adverse issued when the effect of a disagreement is so material and pervasive to the FS that the auditor concludes that a qualification of the report is not adequate Disclaimer issued when the possible effect of a limitation on scope is so material and pervasive to the FS
Tuesday, February 26, 2019
Analyze attitudes toward and evaluate the motivations behind the atomic number 63an acquisition of Afri quarter colonies in the period 1880 to 1914 During the late 1800s, atomic number 63 was looking for a way to rectify themselves as a whole. With growing population and a steady crepuscle in available work, something brand- advanced had to be d ane. Countries looked towards Africa to serve as in the altogether colonies for the europiumans in order to better their own countries. During the European acquisition of Afri female genitalia colonies in the period 1880 to 1914 Europes attitude towards Africa was that Africa was the inferior ply in comparison to the Europeans.With the help of a unfluctuating feeling of nationalism, Europeans were move to acquire unseasoned arrives in order to im put up their motherlands force-out and economy with youthful available work. In the years from 1880 to 1914, Europes attitude towards the acquisition of Africas land is that the Europe ans were more mature race and felt as if it was their right as Europeans to take the lands for themselves. This controversy is supported by enrolment 11, in which Martial Henri Merlin, the governor of cut Equatorial of Africas speech in 1910.In this speech, Henri claims that it is the, right of a civilized, fully developed race to occupy territories which consume been left f onlyow by backward packs who ar plunged into barbarianism What we exercised is a right. This speech shows the attitude of the Europeans by verbalism that it is the Europeans right to take that land from the uncivilized people of Africa. Henri clearly views Africa as the inferior race by calling the rearward and barbarians. He also justifies his actions by calling it a right of the Europeans to do this.Another example of Europes attitude toward Africans is exampled by document 6 George Washington Williams in his letter to Leopold II in 1890. In this letter, it says, When he gave the black companion a cordial grasp of the hand, the black brother was surprised to find his white brother so strong that he nearly knocked him off his feet. In this letter, George is demonstrating how he can use the new advancements in technology, to fool the uneducated and uninformed African people that he is stronger and more dominant.These methods were used to acquire land by making treaties with innate chiefs shows Europes attitude and how they will do whatever they privation in order to acquire more lands. The motivation behind subjugation colonies in Africa starts with the opportunity to thrive economically. In document 9 from the resolving of the German Social Democratic Party Congress 1900, it states that acquiring new lands, correspondsto the greedy desire of the bourgeoisie for new opportunities to invest in new markets.This shows one of the motivations for colonization to invest and open new markets in the new lands in hope to make a profit. The desire for new markets in Europe was gettin g bigger and bigger now that the population was rising and jobs were fair scarce. Colonizing new argonas in Africa would lead to more imports and exports leading to more jobs which seemed sympathetic to most people. Supporting the idea of creating a better economy is document 4, which is a speech in 1888 by Joseph Chamberlain.In his speech he says, We have suffered much in this country from depression of trade. We know how more of our fellow-subjects are at this moment unemployed. This quote shows that Britains trade is declining with other nations and many of the people are unemployed. This is motivation for the British to colonize in Africa because with new colonies in Africa, trade would increase between Britain and the rest of Europe from the recourses Africa can provide. Colonizing in Africa would bring more money and more jobs to Europeans so it prompt people to do so.Apart from economic growth, Europeans also supported the colonization of Africa because is make the mothe rland mightful. In Europe, there was no room to have countries exsert their borders, meaning colonizing in Africa was the only way to do so. In history 1, Prince Leopold II had a conversation in 1861 in which he said, Colonies are useful, that they play a great part in that which makes up the power and prosperity of states let us strive to get one in our turnto lead to progress in every sense and prove to the world that Belgians are an imperial people. Colonies were not only used to exculpate wealth but they were also a sign of power. The more land that a country can acquire, the more of a threat they can be to other countries. Gaining power is a very big motivation for Europeans to colonize Africa. In this conversation, Prince Leopold strongly suggests that Belgians should see the colonizing as a timbre toward domination and more power and should support the cause. Another person to pass on the colonization of Africa is Benjamin Disraeli, the British prime minister. In his sp eech to the digest of Commons regarding the Suez Canal (doc. 0) he says, I have always and do now recommend colonizing as a political transaction, and one which I believe is calculated to strengthen the empire. Although Benjamin believes that it is not a vertical financial investment to purchase the land and hope for a profit, he finds that the new land will strengthen the empire by nailing its boarders to new lands in Africa. Power serves as a motivational factor because all countries want to be more powerful than its rivals and power comes from the expansion of a countrys boarders.Nationalism also contributes towards the power of a country and nationalism is displayed in document 12. Louis Bernard, a French colonial official, wrote in a memoir that he found the image of a victorious and hold France I was in a country of empire, an empire in which I participated instead of submitting, as it was in our annexed, Alsace and Lorraine. Louis believes that his country is better th an it is currently doing because of his strong sense of nationalism. Louis sees France as an empire which fought and didnt surrender.He believes that France could hold more power than what it currently wields now. His motivation to see France as an empire is why France is motivated to secure parts of Africa for themselves. Through the early 20th century, countries in Europe were looking to becoming more powerful than their rivals. With this need to be better, countries looked to Africa to expand their countrys boarders in order to gain power and put forward their countrys economy. Europeans justified their actions because they saw the Africans as barbaric and rearward people and thought that it was the Europeans right to take African lands.
Rethinking the seat of government of Marseille through its swear, businessandseparationAbstractionWith the urban in earnation, there atomic number 18 much and to a greater extent strong-arm boundaries construct in chief citys dividing urban places, corresponding conveyance buns railroad and main road. these building became more seeable scarcely less accessible for walkers. Although they argon of im behavior to maintain the metropolis operational good, they created an enclosed ambiance inside the metropolis to its exterior quad. On the other manus, boundaries besides form by the legal limit period of time problems or parts, put forwards or states be used to specify borders, separate both entities, and interrupt flows much(prenominal) as human migrations and eco system of ruless. Natural and unreal boundaries exist and impart go on to make so in single manner or some other. Is it possible to rethink what a termination is, and what its possible in citations t erminate be, and if we even need them or non?Urban development has acquired sufficient bum to back up metropoliss, however additive substructure was of all time tempered as an accoutrement to metropoliss without serious consideration and ordinance of urban and spacial issues. These substructures cut the urban cloth and circulation of walkers. exclusively they provided indispensable maps of doion to the metropolis and at the same clip individuality for people acknowledging urban infinites. The more or less interesting facet is that they ar elements with the map of transporting and connecting, but produce parting in urban forms.The thought of Boundary and Border are four-dimensional elements in urban infinite from the national graduated put over like national landmark inception breastwork to the urban graduated table like airdrome and extraditen. But they are normally used in a negative meaning, because they frequently promote creation linked to internationalistic p laces like marginalisation and exclusion and being formed as a barrier or a fencing.With this issue, my undertaking is active detecting the terminal point/border status among Marseille and its haven, these boundaries non merely formed a back country between metropolis and haven but besides possessed more compound effects to the metropolis. Furthermore, giving a explanation of leap and frontier course in their map and demo the chief issue with port of Marseille the paradox of its multi-meanings of separation, connexion and control. Through different put downs from immigrants, tourers and local people in Marseille, utilizing the construct of ( The Urban Lobby ) to cover with the issue of landmark and demarcation line, and reconnect metropolis of Marseille and its haven.IntroductionIn the urban design, it s some doing connexions with infinites and people, urban cloth and edifices, insurance determination and building. We try to look into thoughts and theories from urban ph enomena, and break in the built signifier of metropolis and colony to do our metropolis functional more efficaciously. Human colonies, from small town to cities are mussy. Many complicated and tortuous spacial composing procedure like national limitation line, regional scenes and substructure built based on the human behaviour, political dealing, sparing forces, capitalisation and globalisation. Therefore, analyzing the significances of complexity and individuality of these building is more of importee in this show.In the example of the Mediterranean context, the phenomenon of planetary and regional tourism and conveyance web and the building of national/regional individualities prostration deep down the leftover of infinites perceivably. Issues such as the regional hostility, division of national barrier line, geopolitical domination and eventually political orientation and competition in a planetary graduated table get a paradigmatic value in the context of the Medite rranean district. Most significantly, the cultural and political storey of the Mediterranean necessitates a treatment that expands into a complex urban affair, so a spacial stuff that should be studied. And the merchandises of the political relations and economic system of metropolis should h senescent to be evaluated as elements of the complex mechanisms that formulate our metropoliss in spacial and temporal footings. Furthermore, to travel beyond it in an operative manner. Aiming to re-think the elements that regulate infinites on the district and to step in within their organisational forms.Further, with the national provinces all around the universe are progressively unable to modulate transit of population and goods, and it can be seen that everything has become de-centered and de-territorialized in term of graduated table. Marseille, France, shows itself as a specific site of complexness search in the Mediterranean. From the position of location, economic system and societ al position of Marseille. Throughout its history and territorial scene, the metropolis of Marseille expended with development of its seaport. The old port of Marseille farther formed a high denseness of metropolis centre. Furthermore, the development of economical and physical dealingss have modify the form of the port, besides the form of the metropolis. Since Marseille is primed(p) as a intersection in the Mediterranean. Its port ever treated as a gateway of pass throughing people and goods. Up to now, the port of Marseille is still one of major commercial ports in the Mediterranean for lading and riders and besides has a really important place in the universe planetary exchange. At the Social degree, couple to its location in the Mediterranean, Marseille has a really complex societal web, pulling more immigrants and do Marseille to be a widely distributed thaw pot, unlike other major Gallic metropoliss like Paris or Lyon. On the terminal of the 18th century somewhat half of its population originated from elsewhere in Provence largely. And in 1960s, there was a reaching of big Numberss of people from Algeria. Many immigrants have settled and provided the metropolis of Marseille a French-African with a big market. The metropolis served as an entryway port for over a million immigrants to France.Chapter 1 thephenomenonof migration in MarseilleAs the largest haven of France, Marseille has ever seen as a runing pot of refining and people. Its location makes it became a gateway to the Mediterranean, North Africa, and the Middle East. Throughout its history the metropolis of Marseille has aggregated consecutive flows of immigrants from Italy, Spain, Greece, Turkey and North Africa in 18 centuries to 19 centuries. This place of in-migration in France has been pro putly influenced by the form _or_ system of government of colonialism of old centuries and the tradition of using foreign force back for the procedure of industrialisation. Besides, in 1962, when the Algerian war ended, there were approximately virtually 150,000 people locomote to Marseille. Through the sixtiess and 1970s, gauging the figure of Muslim of North Africans immigrated to Marseille at approximately two million. After the economic crisis in early 1970s, France stopped all the policy of employment for foreign labour. However, this tactics did nt diminish in in-migration. On the contrary, umpteen original immigrants tried to settle in France and brought their households to fall in them. Therefore, reunification of family has become another around important step and issue of in-migration. Because of its topography, the integral metropolis of Marseille enclosed by the haven and mountains. Marseille did nt hold adequate infinites to construct a banlieue which is a suburb of a big metropolis with some(prenominal) independent administrative territories like Paris. Thus, many races in Marseille were forced to get together in the same country with cultural and soci etal struggles. Put otherwise, Marseille is a metropolis which garnering multi-cultures but discord with each race with societal and cultural tensenesss. Because Marseille is deficiency of appropriate ordinances on immigrants, the metropolis is now confronting with the serious economic and societal jobs of immigrant population that suffers from progressively high rate of unemployment andoffense. Therefore, the manner of immigrants travel to Marseille, the system of boundary line control and the manner of how immigrants integrate into Marseille will go pressing issues in the hereafter.Boundary and boundary line in MarseilleFurthermore, the metropolis of Marseille had a really close relationship with ocean. With the development of haven, many substructure particularly transit system established to back up metropolis of Marseille, but this passage caused the metropolis sting by bit divided into several parts with different urban forms and maps. The port of Marseille is located near t he centre of metropolis as a topographical point closed to the dehumanising atmosphere.One of the great troubles of the terrain are railway nearby the haven and in the raised part of highway.They are perceived by walkers as a boundary line, a barrier to the sea. The whole boundary country amplified by multiple walls, fencings, and the coastline isolated by port installations and international zone of ferries. These physical constructions were elements with double map of connexion and separation, even being linked to sociological and international place like marginalisation and exclusion and being built as a barrier or wall to curtail and eclipse specific infinites.Statement of Boundary and boundary lineBoundary and boundary line are multidimensional elements in urban infinite from the national graduated table like national boundary line barrier to the urban graduated table like airdrome and haven. One of definition of boundary and border is about The boundaries define a infinite of containers and topographic points ( the traditional sphere of architecture ) , while the webs established a infinite of links and flows. Walls, fencings and teguments divide waies, pipes and wire connexions. ( William J. Mitchell ) . On the other manus, it can be look that the boundary lines are produced by human existences to procure or command urban infinites. As a unreal merchandise they are modifiable and shapeable procedures and non a general interrogationless construction or stuff. back goes farther to explicate that a fringy infinite with hapless or no colony that divides two countries from each other. This transitional infinite is cut back to a line on the map or a reinforced fencing. ( Ante,1995432 ) Morphologically, physical and additive boundary like railroad and highway stockpile the directional map in the metropolis and are related to lines for the countries they are spliting and linking. Kevin Lynch argues in The Image of the City ( Lynch,200778-80 ) that boun dary and boundary line are one of the important stuffs of the metropolis for its whole operation. Although the map of boundary is a really important one for the position of the metropolis, I found out that boundaries ca nt be simplified to morphological lines in the urban planning. Furthermore, these physical linear boundaries have their ain characteristics formed by spacial, institutional and legal significances, and besides by societal, economic or political change, that continually separate the urban infinite once more. Therefore the purpose of this essay is three-folds. First, discoursing the types of boundary and boundary line such as additive substructure and international boundary line and analyzing the impacts of different formation of boundary in three instances 1. physical boundary in Taipei 2. political boundary Berlin wall 3. national boundary line between U.S and Mexico. Second, discoursing how do contemporary designers trade with the issue of boundary. Third, I will c laim my place about undertaking with urban boundaries film overing boundaries with a precise design endeavor The urban anteroom . And so this thought will be order against to cover with the boundaries between metropolis of Marseille and its haven.Chapter 2 definitionof physical boundariesdefinition I formed byadditive substructureLinear substructure is the economic system s blood supply. Roads, main road, railroad move and connect people and goods in metropoliss public-service corporations bring in indispensable services and take waste. But these interoperable linear constructions formed in uninterrupted which built on the come in of land or over-ground formed the physical boundaries visually, even commanding motion and separating activities and urban form of the metropolis. From the position of Kevin Lynch, Edges are the additive elements non used or considered as waies by the perceiver, they are the boundaries between two stages, additive interruptions in continuity shor es, railway cuts, borders of development, walls. ( Lynch,200747 ) . Although these boundaries likely non every bit judgment as waies and may be barriers with less penetrable to traverse motion, are of import for many people to added look to urban forms, moving as the surface and specifying the mass of infinites. The additive substructure non merely created physical barriers on the land but besides affected the feeling of the metropolis with the bang substructure. Additionally, they decreased land values like dividing the continuity of urban activities and blocks, and lessen qualities of urban environment environing these constructions. This phenomenon made more accessary infinites like industrial mills / recycling mills / parking infinites garnering at environing of additive construction.instance I physical boundaries in Taipeidefinition II formed byterritorial/national boundary lineThroughout the 20th century, The International faithfulness define that Boundaries of district or state are the fanciful lines on the surface of the Earth which separate the district of one province from that of another, or from unappropriated district, or from the unfastened sea. ( Oppenheim. L, 1905. p253 ) . However these lines are non merely fanciful, people built the practical building of system or wall as a natural and sensible act of defence, limitation and protective covering control from state to state control of boundary line barrier and from metropolis to metropolis airdrome and haven, which besides divided one country from that of another by national political relations or private proprietors. Authority produces infinite through. . . piercing it up, distinguishing between packages of infinite, the usage and maltreatment of boundary lines and markers, the production of graduated tables ( from the extreme structure, through the part and the state, to the Earth ) , the control of motion within and crossways different sorts of boundaries. ( Pile, S. 1997. p3 ) . Although people built the boundaries ( boundary lines ) of the metropolis for defence and domination, sometimes merely was a symbolic one, these physical boundaries ( boundary lines ) sometimes were being expensive to keep, inefficient and be corrupted by administrative official. But physically, socially, politically, these boundaries ( boundary lines ) undeniably built a protected manner of invest head rights and public security. Therefore, with the development of globalisation and flows of in-migration, the boundaries ( boundary lines ) seem to be redefined as new chance for productive public infinite.instance II national boundary line between U.S and MexicoIn the undermentioned fate of the essay I will give an illustration of the national boundary line as a multidimensional codification. It is based on the research between U.S and Mexico boundary line barrier. The U.S Mexico boundary line barrier appears classifiable in intent, map, and building among the many walls being built around the universe, spliting the globular North from the Global South and aimed chiefly at northbound flows of sinful drugs and immigrants. ( Brown, W. 2010. p35. ) Furthermore, harmonizing to figures provided by The International Boundary, the length of boundary line is about 3,145km, cutting across a assortment of terrains, runing from the urban countries to abandon environment. But it is the most often crossed international boundary line in the universe, with about 3.5 million people of legal crossings yearly. The boundary line is a imposingly big and expensive construction with sixty-foot-high steel and concrete barrier as a significant fencing, composition of cameras, detectors, watchtowers and other sensing engineerings to keep the boundary line s map. However, under this state of affairs, there were still about 0.5 million black-market immigrants from Mexico escaped the boundary line barrier into get together States per twelvemonth. ( Government Accountability Off ice. 2006. p42. ) Besides, since 1990s, there were more than 150 secret apology tunnels have been found along the boundary line between U.S and Mexico. The paper shows that runners and felons continuously transit the black drugs and immigrants into get together States despite U.S imposts maintain reenforcing the system and building of boundary line barrier in recent old ages. ( Lichtenwald, T. and Perri, F.S. 2011. ) Furthermore, the cost of keeping and set uping fencing security was surprisingly growing to $ 60 billion over 25 old ages, this cost excludes the funded labour and wage to private-property proprietors. ( Brown, W. 2010. p37. )The boundary line controlseemingly decreases illegal crossings efficaciously, nevertheless, this intensification of building compound the jobs about more original illegal migrators seeking to settle in the United States for good, and besides increased the cost of one-direction illegal migration to in the United States. In the other words, the boundary line is a conflicting issue on the security and economic, the state wo nt adequate to(p) boundary lines for free flows of labour, goods and services from another without security. But on the other manus, both the status of state are ever unequal, people in hapless status still intrust to travel to the better 1. Furthermore, many employers besides tend to engage illegal labour from the other side with lower payments. These grounds caused the tendency of illegal migration will be continued despite of the reinforce of boundary line control. Therefore, it seems that we ca nt merely handle the boundary line as one simple building of control or a gate for immigrating and emigrating, but besides handle it as a ephemeral infinite or zone that has more chances to rethink the issue of migration and the phenomenon of segregation in metropoliss.Chapter 3 instance survey of covering with boundariesCase study Rem KoolhaasExodus, The involuntary Prisoners of Architecture.Chapter 4 Posi tion unfastened boundaries The urban anteroomThe map of southern haven of Marseille is about transporting immigrants, goods and wheeled ladings, and having tourers from other states. In order to guaranting the recourse of state and people, the port built a series of complex fencings for security control. This boundary line formed by the economic, societal and political division. unlike a additive boundary line edifice on the district, the port of Marseille seems like a infinite of control near the boundary line border district, busying one side of the metropolis to its coastline. Besides, the system of usage control in haven seems like unwelcome and unfriendly for tourers and immigrants. It s lento to accomplish the control of in-migration by rigorous legal ordinance. However, how do we cover with the spacial issue about immigrants in Marseille? I proposed to open the boundaries with the thought of the urban anteroom, which is cited from the map of airdromes anteroom. This bat tle non merely open up the chances for new signifiers of communicating and public infinites, but besides animating a series of intermediate infinite like independent parts between the metropolis of Marseille and its haven, which offer immigrants the better chances to settle, work and adapt with other races and local civilization.DecisionMentions Ante, U. ( 1995 ) .Grenze, in Handworterbuch Der Raumordnung.pp. 432436.Aureli, V.P. ( 2010 ) .The Possibility of an Absolute Architecture.Brown, W. ( 2010 ) .Walled provinces, declining sovereignty.pp. 3542.Graham,S. and Simon, M. ( 2001 ) .Seceding urbanism networked substructures, technological mobilities and the urban status.Lynch, K. ( 2007 ) .The Image of the City.pp. 78-80Mezzadra, S and Neilson, B. ( 2008 )Border as Method.Weizman, E. ( 2007 )Hollow Land.Sorkin, M. ( 2005 )Against The Wall Israel s Barrier to Peace.
Monday, February 25, 2019
Employer and employee relations have m some(prenominal) different ship canal in which organizations understand laws and guidelines repose forth by goerning bodies in the respective argona and within the entire nation (Bennett-Alexander, & Hartman, 2007). This paper analyzes the differences in regular employees vs. temporary employees and free contractors. It aloneow for also discuss the differences among exempt and non-exempt employees. Fin anyy, it leave look at the laws in Colorado and how Northrop Grumman responds to those laws. steadfast Employees vs. Temporaries or Independent ContractorsThe Board of Directors and human resources department at Northrop Grumman potently believes in and upholds the various use laws that have been established and enforced by the EEOC. Northrop Grummans human resource department has provided an employee manual to each rifleer, which contains an wrap at-will clause. Further much, Northrop Grumman has an panoptic hit week compensation pol icy for both salaried(a) cater members. According to the companys employee handbook, salaried employees who atomic number 18 scheduled to conk 40 hours or more per week ar required to cop an extended amount of compensation for their magazine.In addition, alone regular employees are only entitled to receive straight brook regardless if any extra date has been rub downed throughout the hebdomad. The only time an exception is made regarding salaried employees is if they work during a pass or on a Saturday or Sunday. However, for an employee to be able to receive spend pay, that individualistic must be on the active payroll and non on leave of absence seizure (Northrop Grumman, 2006). Northrop Grumman also offers a variety of different to help its employees continue their education, which includes breeding reimbursement and graduate study programs and are offered to all employees (Northrop Grumman, 2006). Overall, all regular employees at Northrop Grumman are compen sated with various perks, such as a tractile benefits packages thats tailored to fit their individual and family needs in addition, vacation, bereavement, holiday and leave of absence pay.In terms of temporary or independent contractors, they are toughened entirely different from regular employees due-to being contract workers. These types of employees are non granted such things as company benefits packages, incentives and frugality plans. Lastly, these workers must adhere to company training, applicable laws, regulations, policies and procedures that govern the occupational safe and health practices (OSHA). acquit vs. Non-Exempt EmployeesAn exempt employee varies from a non-exempt employee in many ways._Exempt Employees_The counterbalance type of employee is an exempt employee. An exempt employee is an employee who is remunerative on recompense and does not lend a reduced paycheck because they do not work a trusted number of hours or do a certain amount of work. An exem pt employee is given a base salary, which is the annual salary, which excludes shift, overtime and other differentials or bonuses. some other fact about exempt employee is that they are not subject to minimum wage and overtime requirements as set forth by the Fair Labor Standards Act. An exempt employee may be required to work more than a 40 hour work week without any compensation. An exempt employee can work an extended workweek (EWW). This fashion that they can, in extraordinary circumstances, work extra hours during a workweek and get paid additional compensation. At Northrop Grumman, the exempt employee must work at least six hours over the employees standard workweek to be considered working an extended workweek.The extended workweek cannot last more than three months for each project or approval by recommending manager, commendation manager, contracts director and HR director. When an EWW is in effect, the employees straight time yard will be paid for each hour worked. The straight time rate is figured by dividing the employees weekly salary by the number of hours they are regularly scheduled (Northrop Grumman, 2006). An example of how an exempt employee is paid is if an employee is 50% exempt and has a standard word schedule of 24 hours per timesheet and the employee works 32 hours on a timesheet, the employee is eligible to receive 2 hours of EWW pay. There are some guidelines the can be subject to were the employers does not need pay the employee for any workweek in which he or she performs no work.Here are some examples of the examples of guidelines for exempt employees at Northrop GrummanAbsencesAn employee will not be considered to be on a salary hindquarters if deductions from his predetermined compensation are made for absences occasi integrityd by the employer or by the operating requirements of the business. Accordingly, if the employee is ready, willing, and able to work, deductions may not be made for time when work is not available.Sick leaveDeductions may also be made for absences of a day or more occasioned by malady or disability (including industrial accidents) if the deduction is made in unity with a bona fide plan, policy or practice of providing compensation for loss of salary occasioned by both sickness and disability.Jury dutyDeductions may not be made for absences of an employee caused by jury duty, attendance as a witness, or temporary military leave. The employer may be offset by any amount received by an employee as jury or witness fees or military pay for a particular week against the salary due for that particular week without loss of the exemption (Health, 2008, para, 4)._Non-Exempt Employees_Another type of employee is the non-exempt employee. One on the more known reasons is that the non-exempt employee is paid hourly. Non-exempt employees are only paid for hours they have worked. While an exempt employee is paid on salary and gets paid the same amount every week, no issuing how many hours they work. This means if they work over 40 hours a week they will be paid overtime. This could be a benefit for non-exempt employees because they are compensated for the extra hours they put in.There are no exceptions to the call forthd laws of the FLAS concerning a non-exempt employee therefore, Northrop Grumman must follow all rules and regulations in regard to paying minimum wage and overtime to these workers. The FLSA demands that every business pay non-exempt employees one and half times his or her regular pay for all hours worked over 40 in one week.At Northrop Grumman, a non-exempt employee will be given plenty of notice at or before lunch period the day overtime is required, if this amount of time is not given in advance they will consider the overtime worked voluntary. The non-exempt employee will be pass judgment to work the overtime unless it has been determined that requirement places a hardship on the employee. Non-exempt employees are compensated with holiday pay, whic h is considered straight time pay establish on normal work hours. If the employee works on the holiday that individual will be paid double his or her regular pay for hoursworked, then the worker is still entitled to receive his or her holiday pay. Northrop Grumman also gives a year-end holiday pay to all workers. The employees get paid for an extra 40 hours, unless those individuals normally work less hours if so, they will be paid for the hours they originally work during a week (Northrop Grumman, 2006).Northrop Grumman Relating to subject LawsIn the majority of states, employees that do not work under an function contract are deemed to be at will. Colorado is a state that follows that statue as well. At-will employees may be terminated for any reason, so foresighted as the terms are not il court-ordered. Northrop Grumman is a corporation that hires all employees at will. According to Termination of engagement Policy ITP H7 (2007), all employment at Northrop Grumman Information Technology business department is at-the-will of the company therefore, finis may be determined by the management and in concord with company policy and procedure.Colorado has two exceptions to the at-will rule based upon the legal principles of public policy and implied contract. First, the public policy exception simply means that an employee cannot be fired for performing a legal duty or exercising a legal right. Second, a binding employment race may be found to have been created by an implied or an evidence contract. The contract theory usually arises in situations in which procedures outlined in personnel handbooks are construed as a contract between the employer and employee (Employment Law, 2008).Northrop Grumman has an employee handbook that clearly outlines the guidelines behind employment-at-will and how the company has a right to use this doctrine. Although the information is expressed in the handbook, it is not mentioned during the hiring or new hire orientation pr ocesses. The company included the information in the handbook, which by law is all they are required to do.In conclusion, regardless of the type of relationship that an employee has with Northrop Grumman, all are treated in a fair and legal way. Northrop Grumman ensures this by adhering to all laws, guidelines, and regulationsthat are designed to protect the American worker. That protection is extended to all types of workers, not just regular employees. Contractors, non-exempt, and exempt employees are all treated the same. However, not all companies can truthfully say this Fortunately, there are state and federal laws to ensure that everyone that works at Northrop Grumman is treated fairly.ReferencesBennett-Alexander, D.D. & Hartman, L.P. (2004). Employment Law for Business_(4th ed)_ McGraw Hill/Irwin, New York, NY.Discrimination disease Procedures. (1999). Retrieved March 16, 2008 fromhttp//www.lacity.org/per/EEO/DISCRIM.htm.Employment Law in Colorado. (2008). Retrieved March 21 , 2008 fromhttp//research.lawyers.com/Colorado/Employment-Law-in-Colorado.html.Health, S. (2008). Exempt Employees. Human Resources _About.com._ Retrieved March21, 2008 from http//humanresources.about.com/od/glossarye/g/exempt.htm.Northrop Grumman. (2006). Human Resources Regulatory Employment PracticesRetrieved March 21, 2008 fromhttp//www.es.northropgrumman.com/ourvalues/training/assets/HRReg.pdf.Northrop Grumman. (2007). Employee Termination Policy ITP H7.The U.S. Equal Employment probability Commission. (2004). Retrieved March 16,2008 from http//www.eeoc.gov.U.S. Courts. (2004). The Federal Judiciary. Retrieved March 16, 2008 fromhttp//www.uscourts.gov.
StrengthStrengths be ane of the innate factor lead the organization to the success pathway and the subscriber line which dispense with you to operate more effectively than your antagonists. For example, strength could be your specialist technical knowl surround. As Nestle is a surface-known dirt in the world, so this is skilful for NESCAF to gear up any further development and it is believed that NESCAF is the major(ip) player in cocoa market and it has a strong sword names beca single-valued function of associating with Nestle which has mass market sh are in the world. The go withs hot drinks portfolio includes a number of full(prenominal)-recognition brands supported by respectable marketing and research and development resources, such as NESCAF and Milo. In addition, NESCAF perpetually render and maintain the ripe(p) quality control over the overlaps. To sidereal day, experts discipline that moderate java consumption of up to 4- 5 cups per day is non asso ciated with detrimental effect on wellness and may thus adequate within a balanced and active lifestyle.Health conscious products are make keeping in mind the nutritious values. NESCAF are good in furtherance strategies such as advertisement. The company used contain advertising and hidden advertising on TV .In addition, they carry promotion with posters, billboards or various contest in high society to find the superior from our company. This is a good promotion strategy of NESCAF because it potful increase sales and profitability for our company even more. This is one example of promotions for customers who like carry outing internet online by web rallye Facebook that has name the game is NESCAF Gold Cup mark Challenge Game by player must kick to the goal.WeaknessesWeaknesses, it is touch on as internal environment that place an organization at harm or work against a successful out scrape. NESCAF slanting slump tolerance profit lead to weaknesses. As common as we kn ow that NESCAF are cheaper enough that customers pile be acquired. Meanwhile the woo of production NESCAF and yield range of employees is relatively higher in order to encourage employees to perform tasks efficiency. From that, we can know that NESCAF are not having large amount of profit. inability to provide consistent quality is one of the NESCAFs weaknesses.Many NESCAF products had been recalled from make do due to poor quality suppliers. This does not only hurt the unwaverings work out only as well as its sale as salubrious as the business is uncontrollable quality of the products. Moreover, burnt umber consumers have come to expect excellent quality of NESCAF as a basic rollick in their hot chocolate.A critical threat to NESCAFs brand envision and consequently brand conducts could create due to the low awareness of NESCAFs burnt umber berry quality. Health-conscious consumers are being disregarded due to caffeine-based products of NESCAF. Formulation of NESCAF is biased towards containing caffeine. A large amount of caffeine consumed can resulting in detrimental affect on blood cabbage levels that influences fat burning that could intensify into storing fat. Hence, health-conscious consumers forfend caffeine which both split second and regular coffee have been related to increased bladder cancer risk. Besides that, caffeine when consumed in excess can be addictive and stimulate.OpportunityOpportunity can be define as a potential favorable hold back in which an organization can capitalize on a changing trend or an increasing demand for a product. It in like manner can be said that a time or set of bunch that makes it possible to do some(prenominal)thing. The first opportunity for the product NESCAF coffee is the superior trend. In now a day, while the mass-market positioning of NESCAF is an obstacle, the demand for subsidy coffee products are growing rapidly. This creates opportunities for the company to generate growth in mature markets through the development of brands and extensions, such as Nespresso and NESCAF Dolce Gusto. In addition to developing product lines for the mass and the premium market, the company recognizes the go consumer trend of eating out and is looking for ways to capitalize on the situation. NESCAF is a well-known brand so awareness is the competitive edge in the coffee market. The health trend also is the opportunity for the product NESCAF coffee. Many people are more take care of their muscular life. While the coffee has not received the positive health-related publicity of tea, its image of coffee became less and less resolutely unhealthy in novel years.However, there is a general shift toward-consciousness, and NESCAF coffee has done well in that aspect by having some of their products certified as the healthier option by the Health Promotion Board of Singapore. In additional, coffee canhelp to prevent various diseases, including Parkinsons diseases. Coffee also used as an enema to treat some diseases such as cancer. Coffee enemas are used as a part of the Gerson Therapy that is cancer patient are treated with caffeinated coffee in the form of enemas each four hours on a daily basis. This kind of treatment is continues to be used at the hospital of the Baja California in Tijuana, Mexico. The next opportunity for the NESCAF coffee is the cross-branding. NESCAF coffee had diversified their beverage portfolio offers it the opportunity to develop brands from early(a) categories in hot drinks.Notably, it will be further develop its confectionery brands in separate products along the lines of existing. Besides that, the company had also attempt out some cross brand promotional activities like promoting NESCAF coffee and Coffee Mate together in the NESCAF dream couples contest. Worldwide NESCAF coffee is the largest profit making category with different ranges of coffee starting from instant coffee specialties. With the effort, analyzing and learn ing from this huge and successful multinational corporation.ThreatThe enclosure threat in SWOT analysis defined as the elements in the environment that could cause trouble for the business. The threat that existed that could affect the sales of NESCAF is, firstly, the rival of the some other companies that existed in the same industry. NESCAFs products are mostly coffees product. Thus, the products such like honest-to-god townspeople White Coffee, and some other tasty coffee such like Old Town Hazelnut White Coffee that produce by OLDTOWN strong competitor to NESCAF in Malaysia. Beside this, the biggest competitor to NESCAF could be Super Group Ltd from Singapore that is producing a several of coffee product, such as 3 in 1 brown sugar coffee, 3 in 1 rich coffee and 2 in 1 Kopi O. The outlay of products of Super Group Ltd also slightly lower than NESCAF products, for example the NESCAF 3 in 1 flaccid (30 x 20g) are sell in RM 10.99 in most case, just Super coffee 3 in 1 regul ar (30 x 20g) are sell in RM 10.50. As a consumer, they will go for the product that is cheaper usually. For OLDTOWN, although their products are the highest price as compare to NESCAF and Super Coffee, but the coffee that produces by this company is very rich, so as a consumer that chase for a rich taste of coffee, they will go for Old Town Coffee products.Thus, if can be clearlystate that NESCAF is in a large competition with other companies in this industry. The threat for NESCAF could also be the changing of consumer trend. Now a day, people are more concern of the health, so the coffee that contains caffeine will cause consumer to avoid it for the well-being of healthy life. Caffeine can consider as a kind of drug that it will cause addiction to it and fast or irregular heart beat rate. Other than that, 3 in 1 coffee also contain sugar that will cause diabetes (if high intake). So, as a consumer, that pay attention on personal and family health will avoid consuming the coffee. Other than that, consumer nowadays also pick out to enjoy a relaxing and luxury life, so they would rather sit under Starbuck or Coffee Bean or some other Caf, enjoy a rich coffee such like cappuccino that made by professional machine, under a comfortable environment, than just make an cheap ordinary instant 3 in 1 coffee at home that without any milk foam on it.The pretentiousness in economy environment could affect the sales of NESCAF products. This is due to the pretension will lead to increasing in cost of the coffee bean, sugar and milk which is the important raw materials for NESCAF products. With the rose of the price of raw materials of NESCAF, the cost of production of NESCAF product will increase as well. Beside this, the rose of the price of force out which just happen recent in Malaysia (increase of RM0.20 per liter), could bring a huge impact on NESCAF products. This is because of the increasing in price of fuel lead to increasing of transportation cost as well, whi ch will lastly increase the cost of NESCAF products. Based on a consumer opinion, inflation that leads to sharpen of expenses will cause consumers to reduce their expenses on coffee product. Relationship betwixt strength, weaknesses, opportunity, and threat Based on SWOT study, strengths and weaknesses are internal factors of NESCAF that forget advantages or disadvantages, and opportunity and threat are the external factors. It requires flexibility use between this four internal and external factors to maintain a brand perform excellent at the market.The internal strength of NESCAF can use to against the external threat. For example, strong brand name (Nestle) and mass market share because of high recognition of NESCAF, this is what makes this brand win over all other competitor such as Old Town. Other than this, NESCAF tend to provide and maintain good quality of its product (expertise agreed on 4-5 cups per day doesnt affectthe health state of a person), which can align to the changing consumer trend to a healthier life style. NESCAF also good in promotion strategies which can continuously increase the sale of NESCAF products which allow it adapt to the situation where inflation happen (increase of sales- increase of profit- cover the ski lift of cost during inflation).The external opportunity of NESCAF can be used to against its internal weaknesses. For example, NESCAF as a premium trend allow the demand to its products to growth in a mature market (opportunity), with the base of high sales, the low margin profit of NESCAF (weaknesses) wouldnt cost losses in order to cover up the cost and expenses during the production of NESCAF. Other than that, having coffee product to certified as a healthier option now a day (opportunity) can reduce the society health conscious on the caffeine which contain in the coffee (weaknesses).
Sunday, February 24, 2019
1. Consider the history of media effects presented in Chapter 3. Choose one historic media fount that has occurred in the country of your choice. How has your chosen historical media event subject up a larger discourse about a social discommode? Did the issue create conversion or reinforcement of usual opinion about the social issue represented in the media event? Support your answer with reference from the text. With reference to the case of Mas Selamat Kastari who was believed to be tough in the Jemaah Islamiah (JI) group in plotting terrorism activities in capital of capital of Singapore much(prenominal) as crashing a plane into Changi Airport .He was Singapores just about wanted fugitive for to a greater extent than a year after escaping from hold on 27 February 2008. Since then, it was thelargest manhunt ever carried out in Singapore, furthermore day-to-day local newspapers, TV news report, posters overly tried to raise populace awareness about Mas Selamat through r epeated news coverage. Hence, with the aid of can media, Mas Selamat was certainly the hottest topic everywhere and eventu all(prenominal)y became the historical media event that undetermined up a larger discourse about terrorism which was a social issue ever since 1963.In the early 80s, the government activity had implemented a series of measures to replica terrorism in Singapore and after 1991 Singapore has not experience any terrorism therefore resulting in the citizens let down their guard and eventually the issue on terrorism was taken lightly. With reference to agenda setting theory which explains the powerful influence troop media have in telling us what issues are important, the case of Mas Selamat involving the extensive usage of mass media had successfully trigger the fear in the minds of the citizens and the issue on terrorism(security matters) became increasingly important during that period of time.Many citizens wrote in to Straits multiplication claiming that th e government deserved to be blamed for the escape of Mas Selamat and if terrorism exit to happen in Singapore. Minister Mentor Lee Kuan Yew responded to the Straits propagation Mas Selamat Kastari was an escape artist who had evaded arrest many times, and Singapores security officers knew this, when you are complacent in handling a wily detainee, then you have been negligent. He also added that, complacency sets in when people have not suffered any stripe or setback for a long time and Singaporeans are being complacent when they believe that the Government will take care of all security matters. PAP MP Lim Wee Kiak referred complacency as a side-effect of an overly successful Government and civil service. (Straits Times, 2008). From this historical media event, we can see the impact of media in creating conversion of the overt opinion. The publics attitude towards terrorism (security matters) changed from a dependent on the government to a self-dependent one after the escape o f Mas Selamat .Furthermore, according to the public opinions on Singapore forum after the capture of Mas Selamat in 2009, although some were pipe down debating on whether is the Government of Singapore doing enough to protect us from terrorism, however majority strongly believed that Singaporeans should not delude ourselves into thinking that our government is inerrable as our government can only do so much-implementing counter terrorism measures, awareness posters and videos in train stations and public transports .Hence, the more relevant questions to ask ourselves atomic number 18 we Singaporeans doing enough to protect ourselves from terrorism? Are we coming together as one nation to do our case service in learning and protecting our country, life and property? The citizens of Singapore should not just solely rely on the government exactly also play our part in preventing the threat of terrorism.
Cross-Cultural Perspective The Cultural and Ethical deal of Globalization Many American companies that be outsourcing jobs to opposite countries create a problem in the economy of the Unites States and also creates a cultural resultant in a global scale. To this day, The united States had lost millions of manufacturing jobs compared to two decades past (Heffner, 2012). Americans can no longer compete to international manufacturers, which put the coupled States economy in doom.There are many factors involved as to why American companies decides to do its manufacturing logical argument outside of the United States. The about plain reason is the follow of labor. International wages from terzetto world countries greet way less than wages in the United States. For example, manufacturers in china get paying 33 cents an hour (Heffner, 2012). As a company, the approach of doing line outside of the Unites States is way cheaper than hiring histrions in the United States, which would price more(prenominal) than 20 folds.In addition to wages, outsourcing jobs outside of the United States would also save companies comprise for payroll taxes, benefits, and dealing with unions that are common in The United States. Moreover, doing credit line outside the United States increases a companys capital because the hail of labor wages and manufacturing are less, yet the sales remain the same. The cost of real estate and plant cost is less than in the United States. Companies dont have to worry about maintenance, property taxes, insurance, and cost for operations (Samuels, 2013).Although on that point are standards created by the International Labor Organizations when it comes to doing business in other countries, there are still fewer regulations treated forth in other countries compared to regulations that are mandatory in doing business in the United States (Samuels, 2013). Companies will need to follow set rules and regulations in the United States, which means more paperwork, more taxes, worrying about workers rights, providing benefits to workers, paid time offs, vacations, etc.More regulations means more cost and companies will definitely source jobs outside of the United States if it means saving them millions of dollars in cost. Another cause of outsourcing jobs outside of the United States are the cultural forms that are accompanied by doing business in other countries. It is no doubt that economy of third world countries are ontogeny due to international trade that most foreign company brings in. But global business can change the way people live in a ground. The ways of alimentation are affected and so as the native language of the country.For example, The Philippines is escorted iodine of the poorest countries in the world (The Poorest Countries in the World, 2013) and tho a decade past there were very few foreign countries that do businesses in the Philippines. Now, there are so many American companies like, IBM, Cisco, TeleTech, and Sprint that outsourced jobs to the Philippines. Again, it is good for the growing economy of the Philippines, but at the same time it creates a agriculture shock in the country. It is now mandatory to take English courses in the Philippines, and most people are now speaking English language.Long-term motion could be a decline in the native cultures in the Philippines. mavin example of respectable problems that arises in global business can be seen in the case of the company Nike. More than a decade past Nike was involved in a scandal that the company allegedly employ children in its workforce in Pakistan, but later it was concluded that it was hence the truth. babyren made the soccer balls that were manufactured in Pakistan by Nike Corporation. It was known that the children were paid 66 cents to spend all day stitching the soccer balls.Although there were laws in Pakistan about child labor, it was not fully enforced in the country (Azam, 1999). The pro blem was that records of birth were nearly impossible to obtain in countries like Pakistan. Therefore, there are now records keeping of how old the workers were. The country is not like the United States was every born child is listed in a database. Nike Corporation admitted the allegations and apologized for employing workers that in the United States would be considered under patriarchal workers (Boggan, 2001) .The company pledged not to hire under aged workers, Nike say it would raise the borderline age for hiring workers at shoe factories to 18 and the minimum age for hiring workers at other plants to 16, in countries where it is common for 14-year-olds to hold such jobs. It will not require the dismissal of underage workers already in place (Cushman, 1998). The company also pledging to allow outsiders from labor and human rights groups to heart and soul the independent auditors who inspect the factories in Asia, nterviewing workers and assessing working conditions (Cushman , 1998). Companies like Nike needs to consider the ethical responsibilities that is part of doing business in other countries. Not just because the country, like Pakistan, has laws that were not enforced properly in the country, it does not strain any company the right to stray from the ethical responsibilities of companies to their employees. They should treat workers of other countries the same way that they would do if they were to employ workers in the United States.When companies do business with other countries they must be aware of the cultural and ethical perspective that can arise in doing such businesses. There are many factors that influence the companies decision on outsourcing jobs, but the social indebtedness of a company must be equal across the board. It doesnt mean that wages, benefits, or other factors will be the same for worker in the United States and in other countries, but the level of load to workers, respect, and treatment must be adherence to the ethical responsibilities of companies to their worker. References Azam, F. (1999, June). NIKE Nike Shoes and Child Labor in Pakistan. Retrieved from http//www1. american. edu/ted/nike. htm Boggan, S. (2001, October 20). We Blew It Nike Admits to Mistakes Over Child Labor. Retrieved from http//www. commondreams. org/headlines01/1020-01. htm Cushman, J. (1998, May 13). INTERNATIONAL telephone line Nike Pledges to End Child Labor And Apply U. S. Rules Abroad. Retrieved from http//www. nytimes. om/1998/05/13/business/international-business-nike-pledges-to-end-child-labor-and-apply-us-rules-abroad. hypertext mark-up language Heffner, T. (2012, May 15). American Manufacturing Can No Longer Compete. Retrieved from httphttp//economyincrisis. org/content/american-manufacturing-can-no-longer-compete Samuels, D. (2013). Pros & Cons of Outsourcing Manufacturing Jobs. Retrieved from http//smallbusiness. chron. com/pros-amp-cons-outsourcing-manufacturing-jobs-40320. hypertext mark-up language The Poo rest Countries in the World. (2013). Retrieved from
Saturday, February 23, 2019
In The Story of an Eyewitness, journalist Jack capital of the United Kingdom gives reviewers a vivid first-person calculate of the terrible aftermath of the 1906 earthquake in San Francisco. capital of the United Kingdoms report originally appeared in Colliers Weekly, May 5, 1906. As a reporter, London uses his writing experience to bedeck the devastation he witnesses by using similes, metaphors, irony, and personification. His incredible descriptions transport the reader right into the burning streets.The story begins with the earthquake destroying many buildings and causing hundreds of thousands of dollars of damage. However, London expresses emphases on the awaken that caused hundreds of millions of dollars in damage. He uses a metaphor to describe what he saw, San Franciscos burning was a lurid tower visible a hundred miles away. Next, he uses personification to illustrate his picture, and for three days and nights this lurid tower swayed in the sky. London states that the fires spread quickly through and throughout the metropolis, and could non be controlled by any man. Again, he uses personification to bring the fire alive, Thus did the fire of itself build its own colossal chimney through the atmosphere. London uses irony to describe the fires on Wednesday night, Remarkable as it whitethorn seem, Wednesday night while the whole city crashed and roared into ruin, was a quiet night. The fires lasted 2 days, Wednesday morning until Thursday night.While the city was burning, inhabitants tried to flee the city with their belongings. People tried to make it up San Franciscos many plunge hills, but had a hard time, so they ended up deviation most of their things behind. London uses a simile to paint the picture of the passel giving up, In the end, completely played out, after toiling for a dozen hours same giants. After the fires burned out, all of the buildings, hotels, stores, and houses in San Francisco were gone. more people became homeless. Londons simile describes the aftermath, San Francisco, at the present time, is like the crater of a volcano, around which are camped tens of thousands of refugees. Ironically, Jack London does non end the story with gloom and doom. After all the destruction and devastation, London brings back hope by informing readers that the United States Govern handst is freeing to help the refugees. Also, we are assured that San Francisco is not dead because the bankers and business men have already set about making preparations to rebuild San Francisco.
The mental signal is a little difficult to define because as George (2009, pg3) states it is implicit in that it is unspoken, off-the-cuff and often only becomes appargonnt when it is br separatelyed, causing feelings of violation none the little it is super important part of the business and jakes be what binds the employee and the employer unneurotic (Robinson and Rousseau, citied in George 2009 pg4) by means of the mutual expectations of input and outcome out bloodlined by Businessb boths (2010) CIPD (2004, p5) outlines whatever of the things that people look for in a mental urge Employee attitude surveys undertaken by the CIPD since 1996 live with been analysed by David Guest, Kings College London, and Neil Conway, Birkbeck College. The surveys lose consistently focused on a number of key issues, including satisfaction, motivation, fairness, trust, job credential, loyalty, work support balance, commitment.Downsizing is the bear on of removing layers from the compa ny, sometimes known as retrenchment, involving potential redundancies, net income cuts and other general cut backs (Rollinson p41). In this text I impart be looking at the effects downsizing evict guide on the psychological begin whether it can reduce the likelihood of a violation, with particular interest in what makes this rationalize so important, what both the employer and employee ar looking for within it and how other factors such as age and tender media can wealthy person an rival. Businessballs(2010)back up the fact that the psychological contract refers to the human kin amongst an employer and its employees and, in betrothal terms, it is about conclusion the balance between how the employee is treated by its employer, and what the employee puts into the job. CIPD (2004) surveys ground that 90% of HR managers think the psychological contract is a useful concept for helping to manage the employment relationship this is brought by the, increasing, realisation that employee motivation, satisfaction and commitment can be very influential in the overall business execution, and if an employer can strengthen and maintain a positive psychological contract with its employee a sustainable business value is more than probable to be met (CIPD 2004).So basically it is a form of guarantee where if each does his or her part, the relationship go forth be mutually beneficial (Robinson and Rousseau, citied in George 2009 pg4). This gives me to my first reason monetary backing the fact that Downsizing could reduce the likelihood of a psychological contract violation. In a recent survey it showed that staff given an nice articulation ar more probable to be engaged and at rest (CIPD 2009, p2). With downsizing believably to result in the removal of layers of supervision and centerfield management, the employee voice is more probably to be expressed as those remain be in all probability to have more responsibilities and a set up in day to day decisions through the process of empowerment (Rollinson 2008, p522) all things likely to strengthen the psychological contract, as if the employee is working harder the employer bequeath be gratify and the employee go away enjoy having more of a assign and new responsibilities.In addition to this (CIPD 2009 p7) survey showed that Direct channels of voice between employees and line managers/senior leaders ar both more common and seen as more important than indirect or representative channels their surveys in addition showed one to one meetings with line managers to be the intimately important facilitator of voice so again this is likely to be made easier through the process of downsizing as they will have the time to deal with slight people and with the hierarchy likely to be flatter and lateral instead than vertical communication is much more common. (Rollinson 2008, p522).However in that location is a lot of designate to suggest downsizing is likely to have a neg ative effect on the psychological contract represented by a number of squiffy empirical studies has shown that many empowerment initiatives rat to deliver their expected advantages and that employees can end up less move than forwards (Rollinson 2008, p 522) as well as a atomic number 82 British survey has noned, taken overall, the combined effects of work shake-up and downsizing have led to an extraordinary intensification of work pressure (Thompson and Mchugh 2002, p189). This is referable to the additional work load and burden left for the employees that remain at the business and often just using a more flattering term such as empowerment will not have the desired effect (ibid.) as well as the apprehension caused by initiatives like downsizing which inevitably leads to the reduction of commitment and loyalty (Savery et al. 1998, citied in Rollinson 2008, p42). With 3 key aspects to the psychological contract, mentioned at the slit (motivation, loyalty and commitment), likely to be lacking after downsizing the business performance could potentially take more damage because headcount reductions tend to occur across the board quite frequently, the very people who will be take to ensure future transcriptional success disappear as well (Rollinson 2008, p50) with performance slacking the employer wont be satisfied and if the important employees pass on then unloadly they are not satisfied with the way things are being run and therefore there must have been some break down in the psychological contract.Downsizing can bring other negative aspects to your business in the form of politicking which happens in all business to a certain degree, through the form of complaints, adherence to rules and so on solely is more likely to happen when resources are reclining or counterchanges are taking place (Robbins et al. 2010, p380/382). With the aim of politicking often being to block or inhibit another group (or individual) from achieving goals (Rollinson 2 008, p414). Political behaviour is more likely to happen when there is a lack of trust within the governance (Robbins et al. 2008) and therefore is another suggestion that the psychological contract has been breached, due to downsizing.This pipeline if backed up in (ibid.) which states there is very strong indicate that perceptions of organisational regime are negatively related to job satisfaction. The perception of politics also tends to increase job anxiety and stress. Although this shows strong evidence that downsizing could lead to violations in the psychological contract it is not guaranteed, as business balls stress, the outcome of change relies strongly on how it is sold to whoever is interested (2010) by sold they are referring to how well the use of sight, influence or incentive, in causing someone or a group to do something they would probably not otherwise do If done properly it is likely the psychological contract will be strengthened as ideally you will meet some sort of compromise and both parties will be blessed as persuasion can produce mutually positive outcomes in some situations (ibid.).However if a lot of persuasion is involved when trying to implement change on someone it is usually because they are unlikely to accept the situation otherewise, and if pushed too hard it is practicable to put off those being persuaded and is unlikely to produce a total outcome for the persuader either (business balls 2010). This is extremely relevant to the psychological contract because it involves a lot of trusted. The transition is always likely to go more smoothly, and the psychological contract can remain strong if the leader is commit with his employees giving them all the information and an honest explanation People lead to know what lies ahead, and to be consulted and supported in dealing with it. (ibid.) There are many things that can affect the psychological contract at an organisation, but it is not the same for everyone. Generation di versity has a huge impact on modern business with organisations having to counter for the opposite age groups who are unlikely to have the same needs and expectations, for example older, mid- and late biography employees were more likely to believe that their psychological contracts are unreplicable (Ng Feldman 2008, citied in George 2009 p125) potentially making them a safer option to employ as they will have less concerns when their contract is breached.The importance in taking all the contrastive generations into account is outlined in a recent study (CIPD 2008) The hasten of communications, the pace of change to meet mass markets, economic migration and more rigorous Public sector accountability, make this a unique time in the workplace. These have all placed greater emphasis than ever before on the need for organisations to be agile and harness different capabilities. Skills in digital engineering science, information management and entrepreneurialism are mixed with longst anding wisdom, change management and customer service ethos. The four generations in the workplace are bringing divergent skills, learning styles and expectations around recompense. These four generations consist of the veterans, go bad boomers, generation x and generation z, as well as the start of generation Z which consist of 16 year olds and younger soon to be a part of modern day business. They develop their different approaches to business through social trends, education, and technology (CIPD 2008). When looking at the psychological contract it is going to be more positive if there is a common goal (George 2008, p4) and therefore it is important to look at what each generation can offer you.Studies in the United States found that (65+) are hardworking, conservative and conforming mid-40 to mid-60 achievement, ambition and dislike of authority. Late-20s to early 40s value work/life balance, relationship, dislike of rules under 30s value financial success, confidence and loy alty to self and relationships.(Robbins et al. 2008, -95) By understanding what motivates its employees, an organisation can develop a compelling value proposition to engage and reward them. (CIPD 2008, p10). Not only does it point out the differences between the generations but it can also help employers recognise generic values (Ibid.) with only 4% of people feeling that a competitive deal and job security was not important when being offered a job, all with the exception of a few veterans looked for personal development as well as there being a significant demand for people management skills, technology development leadership training and knowledge about their organisation. (CIPD 2008, p11) Essentially it is finding the right mix to suit each individual that makes up the psychological contract, Proactively managing the organisations employer brand and reflecting generational differences in job design, will be fundamental drivers of attraction and engagement (CIPD 2008 p35) Google are an example of an organisation who have got this balance right and have been rewarded with the reputation of number 1 place for graduates to work.This is due to the combination of internal rewards, a consistent enlisting process, a variety of social and professional interest groups, a accordance globally in terms of technology and a personal enlisting process and other benefits which keep the employee happy which makes them want to keep the employer happy and thus an extremely positive psychological contract is built (CIPD 2008) In addition to keeping up with the modern generations it is also important for companies to show an interest in modern technology. However the introduction of social media sights have shown a recent concern amongst employers as CIPD 2009 survey suggest most either forbade (21.1%) or discouraged it (45.5%) this is due to the things people might say about their company with (Robbins et al. 2010) recording that 39 per cent of individual bloggers say they h ave posted comments that could be construed as harmful to their companys reputation realistically this is a breach in the psychological contract and the reason employers are reluctant for their employees to use them. On balance it is clear that the psychological contract can play a key affair in the success of the business and any violations to it can be extremely costly.However with reference to the question it is hard to say whether or not downsizing reduces the chances of the contract being violated, because although if managed carefully people could feel the benefits through empowerment and if the employer is fair and open with the employee it could help build a stronger relationship (business balls 2010), I feel the evidence to suggest your staff are likely to feel increased stress and pressure from the work load and as shown in (CIPD 2004, p17) list of top fifteen ways to develop a good psychological contract number one is Avoid redundancies whenever feasible redundancies lo wer morale which suggests you are starting on the back stern by downsizing.Anon. (2010) The psychological contract onlineviewed 10/12/2012 http//www.businessballs.com/psychological-contracts-theory.htmexternal-relative-factors CIPD. (2009) knowledge and development. Annual survey report. London Chartered Institute of Personnel and Development. CIPD (2008) Gen Up how the four generations work. London Chartered Institute of Personnel and Development CIPD (2004). practicable Tools from CIPD research. London chartered Institute of Personnel and Development George C. (2009). The Psychological Contract. virginal membrane Open University Press Robbins S.P, T.A Judge, T.T Campbell. 2010. Organizational Behaviour. Harlow Financial Times Prentice residence hall Rollinson D. (2008). Organisational behaviour and analysis, an integrated approach. 4th ed. Harlow Financial Times Prentice dorm Thompson P, Mchugh D. (2002) Work Organisation. 3rd ed. Basingstoke Palgrave