The bankruptcy of the Enron Corporation - Free Essay Example

Sample details Pages: 7 Words: 2051 Downloads: 10 Date added: 2019/08/08 Category Business Essay Level High school Tags: Enron Essay Did you like this example? The bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the disintegration of Arthur Andersen was exposed in October 2001. At that time, Enron was a big audit failure company which fell down too fast. Through this paper, the purpose is to analyze the reasons and aspects that took the firm up to this point, by no applying positively the organizational policies and the Code of Conducts. Don’t waste time! Our writers will create an original "The bankruptcy of the Enron Corporation" essay for you Create order The Scandal of Enron To review the Scandal of Enron in deep and have a better understanding of what happened, it is important to know about the companys history and analyze some of the events that led to fell down too fast. After a union between Houston Natural Gas Co. and Omaha-based InterNorth Inc. Enron was created in 1985. Soon after, Kenneth Lay the chief executive officer (CEO) of Houston Natural Gas- became Enrons CEO and chairman who rebranded Enron into an energy trader and provider. Also, in 1990 Kenneth Lay created the Enron Finance Corp. At this time, in the earliest 1990s was in course the liberalism and nonintervention of the energy markets, when the United States congress accepted a legislation that deregulated the sale of natural gas, being this the factor that permitted companies like Enron took advantage to place bets and speculate on future prices (Segal, T. 2018). In the late 1990s, the Enron company was recognized as one of the most innovative corporations, its annual earnings were around $9 billion in 1995 to above $100 billion in 2000. They kept constructing power plants and operating gas lines, but the principal reason why they were well-known was their extraordinary trading business. Which in addition to ordering and vending gas and electricity futures, appears the creation of new markets (commodities) for broadcast time for advertisers, weather futures, and Internet bandwidth as some of the different projects they had (Yuhao, L. 2010). Where the company was trying to explore any possibility that drives to grow revenues at any cost. In the same year, Jeffery Skilling joined Enron, and in 1997 was selected as the companys Chief Executive Officer. He claimed the need to change the accounting system from a straightforward were Enron had listed actual revenue and costs of supplying and selling gas to the mark-to-market accounting system (Pave l, T. Encontro, M. 2012). In order to explain this, is relevant to be familiar with the concepts mentioned above, thus according to the definition given on INVESTOPEDIA (2018), Mark-to-market (MTM) is a measure of the fair value of accounts that can change over time, such as assets and liabilities. Which means that all the estimations made at Enron were created based on the upcoming net value of the cash flow, even though the money was not yet received. For instance, when the Executive Skilling, had in possession material of nonpublic information including the Enrons performance and the failure of its business, he took advantage of that by selling Enrons stocks at the inflated values. From April 2000 to September 2001, Skilling sold over one million shares that generated unlawful earnings of around $63 million (U.S. Securities and Exchange Commission, 2004). Hence, the unethical and illegal decisions soon started to reflect its bad results, causing a lot chaos and the beginning of the companys destruction. Certainty, Enron was a big blossoming business that change and left a mark in the history; where sadly a considerable amount of people loses their jobs, or event worst their money. In addition, to cover all the mess up caused already, appears a major player in Enrons scandal, Arthur Andersen LLP and partner David B. Duncan who supervised the accounts and accounting practices at Enron. Despite the irregularities they found on Enron s statements, Arthur Andersen stamped his approval and signed off the corporate reports. Nonetheless, in April 2001 many analysts started to demand transparency and explanation of all the movements the company had done without showing in public the appropriate financial statements (Segal, T. 2018). In fact, this relationship is also another factor that helped the company hide its frauds, such as keeping huge debts off balance sheets. Central problems It is evident that the Enron Scandal involves a lot of factors which should be covering in order to explain what really happens, but at this point, the concentration will be only on the most relevant facts by implementing a framework of Ethics. The legal and regulatory structure, the internal policies to manage employees compensation (organizational design strategic decision making), the power to hire their own auditors (allies), the financial disclosure mechanisms and the unethical performance, were some of the reasons why first of all the company was allowing to take advantage of its shareholders and secondly was led to bankruptcy. Problems Definition In the following paragraphs, the purpose is to find the appropriate facts to explain all the problems mentioned above and the proper ways to give them possible solutions. Based on a study made by Dennis, Martin, Kirk (2002) at Santa Clara University, which states that back in that time the current laws Security and Exchange Commission (SEC) regulations allowed firms like Arthur Andersen to deliver consulting services without specific tools. That would have helped them with the measurement of Enrons performance. Here the legal and controlling systems fallacy was exposed, since the two companies (Enron Anderson) were able to hide, lied and override the social rules, by mistreating the real information to all the parties involved. For instance, when Enron announced bankruptcy, they had $13.1 billion in debt on its books, $18.1 billion on its subsidiarys books, and an estimated $20 billion more off the balance sheets (Zellner, W. 2001). Although, previous to the fall of Enron and their auditors, Arthur Andersen, were safety actions in place to protect the investors and the public as a whole. These safety measures included Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Statements on Auditing Standards (SAS), and all professional ethics. The use of GAAP by accountants is standard protocol (Todd, S. 2001). Which were not enough to prevent the inappropriate actions effectuated by them. Secondly, are the internal policies to manage employees compensation (organizational design strategic decision making), to explore this issue further, the Enrons compensation policies are the most important thing to look at based on that in many plans it seemed to be innovative with be st practices, but payments were closely connected to shareholder value, and employees had a significant portion of their compensation at risk. Furthermore, Enrons audit committee was state of the art allowing the committee to retain other accountants, consultants, or lawyers, as it deemed appropriate. (Gillan, S. Martin, J. 2007). In mid-2000 the stock price of the company fell from $90 per share to less than $1, taking with it the value of Enron employees 401k pensions, which were mainly tied to the company stock (Peter, B.2016) Table 1: CEO compensation during 2000: Enron and peers In this table clearly can be analyzed the Enrons CEO, Kenneth Lay, and peer firms compensation during 2000 (section A) and the sample of investment banks (section B). There is a high total pay packages where Lays total compensation is one of them, and it was parallel to the investment banks, although somewhat less incentive-based. The company enforced a program that provided directors with incentives ( bonus) to rise earnings and the companys stock price (Gillan, S. Martin, J. 2007). In effect, after seeing all of this is hard to believe that they did not manipulate the earnings to achieve those bonuses, based that those could be obtain on performance. Third, the power to hire their own auditors (allies), this again is a conflict of interest built into the legal system because the auditor has an incentive not to question an unfavorable or negative report on the company that is paying. Thus, is appropriate to cite here the Special Purpose Entity (SPE), which are legal entities that are created only to accomplish an explicit or provisional task. With the purpose to handle assets either by funding or by risk management (Pavel, T. Encontro, M. 2012). In Enrons case the Special Purpose Entities were not only used to avoid the traditional accounting resolutions but also, they could hide obligations (debts). But this foundational statement that the SEC can differ on private entities as the first and primary control against massive corporate wrongdoing, proved terribly wrong in the case of Enron (Financial oversight of Enron, 2002). Similarly, Enron was subject to external sources of authority like market pressures, oversight by government regulators, and oversight by private entities including auditors, equity analysts, and credit rating agencies (Financial oversight of Enron, 2002) which were no aware of all the illicit transaction until the big scandal came out on 2001 leaving in evidence all the unethical performance and decisions that affect so many people. Potential and Specific Solutions Presenting general solutions to vast problems is the descriptive phrase of this paragraph, which can be driven to find the precise way to take, by implementing the managerial theories and following upgrading process. As a result, and after doing research about this, the more factual solutions: Enforcement of the Code of Ethics by any employer or employee in the company. As all the corporations have their Code of Ethics, Enron did too, but they did not follow what they highlighted on it where the core values were: respect, integrity, communication, and excellence (Enron, Code of Ethics. 2000). The payment of incentives after a project is done or at least when the company is really profiting from that certain project. Operational risk should be reduced. Careful selection of accounting approach and financial structures to use. look more closely at the relationship between auditors, managers and the company audit group. Minimized payment in stocks (Pavel, T. Encontro, M. 2012). New regulations resulted after the scandal, and the legislation designed to increase the accuracy of financial reporting for publicly traded companies (Peter, B. 2016). These new methods that are bringing positive results to the business, are always needed in any type of organization, since many changes are being experienced and will continue to be with the growing globalized world. The hierarchy system should be modifying and most importantly restructured (Natasha, S. 2011). Delegation among the employees according to their specialties strengths and not hiding information of the current company status. Also, Directors could have adapted key aspects of the private-equity governance model to ensure that they achieve their oversight responsibilities. Companies can take steps to help senior executives avoid the two sources of leadership failure at Enron: personal opportunism and flights to utopianism (Natasha, S. 2011). All of this is about communication vs people, when a person is happy doing his/her job, will exceed their limits to achieve organizational goals, but if instead, that person has no motivation the performance will be poor. Key terms and Conclusion The HBS professor Malcolm S. Salter, explained on his new book, Innovation Corrupted: The Origins and Legacy of Enrons Collapse, a deep reflection on the present and future of business, all of them based on Enrons scandal. Putting as an illustration, their ambition and aspiration were too wide-ranging to authority disciplined and responsible decision-making during the struggling time, that did not allow the members of the board manage the problems. Another key point is that Enron was an advanced and innovative company, and its collapse can be traced by some enormously poor diversification decisions, and poorly considered and implemented administrative practices that led, to their auto destruction. In summary, Executives at Enron and Arthur Andersen did not think on their actions and all the disaster they could cause to people and families who trusted them, they neither have a positive impact on the accounting industry nor any industry. They set out to make as much money for themselves as quickly as possible. They were willing to do whatever it took to make that money (Todd, S. 2001). These insensitive and selfish acts led both companies to a final downfall in bankruptcy. Nevertheless, the accounting industry responded by initiating changes that would recover itself and the economy in which it exists, as it was mention before; But, even now, only with the continuous work to improve the industry and the implementation of better processes, it will tend to function effectively and shape to the fast changes. Finally, the Code of Ethics should be mandatory to act in the best interest of the company, shareholder and employees, no leaving it in consideration to the managers/executives to exercise their own business and enter arrangements. .

A Coming Of Age Story Essay - 1124 Words

If there is one story that society loves, it’s a coming-of-age story: a tale that follows a young protagonist (usually a teenager), and chronicles life as he or she grows into a mature and advanced individual. One famous, and rather unconventional, story of this nature is J.D. Salinger’s novel, The Catcher in the Rye. In this book the main character, Holden Caulfield, has a bit of an episode, and feels near hopeless at times as he struggles with his own adolescence. In order to tie Holden’s individual strife with the mayhem of every adolescent mind to form one central message, Salinger relies on a number of novel-based elements. Specifically, he illustrates the complexity and uncertainty associated with the transformation into an adult through the details and symbols of Holden’s journey. One way that the author conveys his message about the lives of teenagers is through details concerning Holden’s struggles with maturity. To begin, Holden feels that adult society reeks of falsehood. 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Anatomy Final Exam Example For Students

Anatomy Final Exam Question Answer 1. Air is killed by: Acid in the stomach 2. Bile is made by: Liver 3. Bile is stored in: Gallbladder Chief cells produce: pepsinogen and chymosin 4. Parietal cells produce: gastric acid 5. Where most digestive absorption occurs: small intestine 6. Which intestinal hormone stimulates contractions within the walls of the gallbladder and pushes bile into the small intestine: cholecystokinin (cck) 7. Enzymes from the ________ do most of the digestive work in the small intestine: Pancreas 8. Microvilli, Plicae and intestinal villi: increase the absorptive surface area of the small intestine 9. Chemical Digestion of fat is digested in: duodenum by: Bile 10. Chemical digestion of Protein is digestive in: stomach by: pepsin acid 11. Chemical digestion of Carbs is digestive starts in : mouth by: amylase secreted from glands (Salivary amylase functions to digest Carbs) 12. Intrinsic factor aids the absorption of ________ across the intestinal lining : Vitamin B12 13. The pancreatic duct penetrates the duodenal wall with the : common bile duct 14. Common Hepatic duct is : formed by the flowing together of the right and left hepatic ducts 15. The taeniae coli are: three narrow but distinct longitudinal bands of smooth muscle which run along the entire length of the cecum and colon

Rational Emotive Behavior Therapy

REBT Case Conceptualization Rational Emotive Behavior Therapy (REBT) refers to a detailed psychotherapeutic and philosophical treatment for resolving behavioral and emotional challenges among clients. Through this process, individuals can live happily, and achieve their desired objectives in life. This therapy points out that people develop and formulate opinions, which make them distressed.Advertising We will write a custom critical writing sample on Rational Emotive Behavior Therapy specifically for you for only $16.05 $11/page Learn More In this case, people build up views about themselves from a wide scope. For instance, majority of individuals base their views on backgrounds and convictions. As a result, affected individuals construct ideas to resolve their own problems. The model considers that people instill emotional distress into themselves. Coherent and illogical innate behaviors enhance such a notion. Notably, individuals compose reasons to ac cuse themselves of their weaknesses. Therefore, they withdraw themselves due to guilt and misery. Over time, the individuals despise other people, interfering with their interpersonal relationship (Fall et al., 2004). As a result, this behavior affects them negatively. This proves that REBT is vital in addressing psychological problems of clients with maladaptive thoughts and abnormal behaviors. REBT can be used to explain the behavior portrayed by Tammy. This is because Tammy has formulated negative views and strange behaviors, which emanates from the surrounding. Initially, Tammy despises her father because of his disgusting habits. She claims that her father was a hot-tempered and unpredictable person. His anger, which could last for several days, made everyone in the family to agonize. This is because being a victim of it was unbearable. Despite her father being a drunkard, his drinking habits were unique. In this case, he would drink at home late in the evening until he found h imself in the bed. He would always be amazed by his drinking capacity the following day. The behavior of her father troubled Tammy because she could not live an independent live. In addition, Tammy’s problems results from the kind of relationship she had with her mother. Although she never had conflicts with her, they could not associate well. In this case, they could not communicate frequently even if they were alone. As a result, Tammy perceives that she spent her childhood in solitude.Advertising Looking for critical writing on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, Tammy believes that she cannot do anything that satisfies anyone. This is because she has never been given any opportunity to try something new (Sheryl, 2009). Tammy shows a sense of irrational imaginations. Ellis, the author of REBT, believes that emotional distress originates from the surroundings of an individual. This implies t hat individuals lack the flexibility of overcoming abnormal behaviors and mental disorders (Parrott, 2004). The growing environment of Tammy caused the disorders. The external environment influences one’s feelings and behaviors. This can be demonstrated by her disturbances, which are constructed on her relationship with the parents. Similarly, her mother and maternal grandmother had related experience of depression, which often involved thoughts of suicide. In her case, she claims to have experienced the first thought of suicide at fifteen. Furthermore, her nineteen-year-old son had also been affected with similar episodes of depression. This view also is worsened by the death of her father’s uncle and aunt in their 50’s due to alcoholic-related diseases. All these thoughts have consolidated into her depression. Another irrational belief constructed by Tammy is that she cannot remain committed to relationships. Despite the fact that she has never been a victim o f sexual abuse, she has not experienced mutual satisfaction in a relationship. She only claims to have had mutual satisfaction with her first boyfriend at age sixteen. During her marriage period, she claims to have been unhappy because her husband was not sexual attracted to her. She supports this idea with the view that she has never engaged in extra-marital affairs, which could have driven her to this status. Furthermore, when she went for a divorce, most of her relationships failed. These thoughts have made Tammy despise relationships. In addition, she has withdrawn herself from men leading distress (Patterson Watkins, 2006). The view of distress as being hereditary is also an irrational belief. In this regard, she claims that her generation was cursed because the same experience has been witness in her family lineage. As a result, she attempts to be caring and alert for his son, to avert the course of nature. However, she has problems of depression and demeanor while they are a lone with her son.Advertising We will write a custom critical writing sample on Rational Emotive Behavior Therapy specifically for you for only $16.05 $11/page Learn More This has significantly affected their relationship. Notably, the condition of her son has become one of the troubles, although it rarely occurs with severity. For these reasons, she does not relate well with him, creating an additional irrational view of being a non-caring mother (Fall et al., 2004). The case of Tammy demands adoption of Cognitive therapy to address the behavior. It is noticeable that Tammy has maladaptive thoughts. These thoughts stem from the external environment, which make one develops abnormal behavior and strange feelings. This is shown by her feelings towards normal work when she is with people. She regards herself as being useless, with no ability to contribute anything of value. As a result, she has withdrawn herself from people making her depressed. Notably, this fact has affected her working place activities and home chores. The behavior of Tammy portrays signs of noticeable and non-noticeable maladaptive behaviors. For instance, Tammy has noticeable maladaptive behavior because she feels not good enough when working with people. As a result, she has developed feelings of inferiority, causing a drop in her performance. The initial behaviors of Tammy before the disorder occurred changed her life (Parrott, 2004). At the beginning, the kind of relationship that her parents have due to his father’s drinking habits worries her. The nature of association that she experienced with her mother while still young worsens her views. Her growth is interfered significantly by lack of support, especially in her undertakings. Growing up as a second-born child, she received minimal assistance in her daily work from her parents. With the lack of support, she developed negative feelings for everyone around her because of her weaknesses. These thou ghts portray a sense of being unfit in the society, and lack of ability to win anyone’s interest (Patterson Watkins, 2006). Goal setting and Interventions A therapist has to resolve Tammy’s troubles through identification of appropriate interventions. Initially, counseling will aid in solving the challenges that face her. This implies that Tammy should be taught a new set of behaviors that counter her abnormal conduct. For instance, she should appreciate that everyone has some weaknesses in his or her undertakings. In spite of this common trait, one should not feel rejected.Advertising Looking for critical writing on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Through this process, she will enhance her relationship with other people. Hence, she can minimize the detestation level for others. This can be achieved through altering her environmental conditions. Moreover, the non-noticeable irrational thoughts should be substituted with rational thoughts. This will avert her behaviors to stability. Therefore, she can retrieve her normal course of life and live happily (Sheryl, 2009). The view of Tammy about her parents’ irresponsibility in her life is one of the irrational thoughts. This feeling grew over time until she felt inferior among her colleagues. Based on this view, she experienced challenges in her marriage that forced her to go for a divorce. After divorcing her husband, challenges in her life never ceased. This is depicted by the relationship she had with her son. Her mental and emotional feelings make her propagate her distress to the son. Under this case, she should learn to take life normally and think positively about ev eryone (Patterson Watkins, 2006). After establishing the appropriate model to use in resolving the above model, one can apply several interventions. These interventions will be directed to reduction of depression and suicidal thoughts. Similarly, other crucial elements experience in her life such as feelings of emptiness, withdrawal from people and negative behavior will be covered. As a result, modeling intervention should be adopted to enhance pleasurable activities of Tammy. A therapist should demonstrate or dramatize the appropriate behavior, which Tammy has to learn. Through observation, she can overcome the problems. Furthermore, Tammy has to relate with affected individuals like her to motivate her in acquisition of new behaviors. As a result, she would be stimulated to follow them so that she can adjust to new behaviors (Kuyken, 2009). Behavioral practice is another intervention that should be used to resolve Tammy’s problems. This intervention gives the client the a bility to incorporate new behaviors that are healthy. Through a demonstration of similar behaviors, she would gain new knowledge. Over time, she can refine the skills and live happily. Some of the vital skills she would gain from this experience include participation in entertaining activities frequently, reduction of argument frequency and improvement of relationship with other people especially her boyfriend (Patterson Watkins, 2006). Self-control is also one of the interventions that would play a crucial role in addressing Tammy’s case. Despite the belief that her family lineage is cursed with similar psychological troubles, she should not drive herself into such problems. In this regard, Tammy should learn more from people that have positive imaginations about life rather than restricting herself to weaknesses in her background. As a result, she would avoid thoughts of suicide, and imagine being contended with life. In addition, the client should monitor how other people behave in the society, and begin to appreciate their contributions. This would improve her feeling of emptiness because other people would reciprocate the goods things she does for them. Self-monitoring during interaction moments with other people also adds the client’s knowledge in differentiating what is right from what is wrong (Sheryl, 2009). This promotes the concept of understanding good and bad things that affect life. Based on this fact, she would monitor her deeds to prevent the dire consequences of bad behaviors. Consequently, this would boost the relationship she has with his son and the boyfriend. Skills development training is suitable for countering Tammy’s problems. This training process will teach the client ways of relating with counterparts. Negative thoughts would reduce because one will always be in the company of others (Fall et al., 2004). Based on Tammy’s thoughts of suicide, this intervention would motivate her in reducing mental pressur e, while increasing fan in her life. As a happy woman, she can rarely have suicidal thoughts crossing over her mind. This intervention combined with relaxation plays a critical role in Tammy’s case. She would have adequate relaxation, which reduces instances of negative thoughts. Thus, the client realizes the causes of negative thoughts that affect her. Maladaptive thoughts can be resolved through cognitive restructuring. Since Tammy is an intelligent woman, she should be trained on concepts of recognizing thoughts that are destructive to her psychological stability. This idea will assist her develop strength in her reasoning, and avoid reoccurrence past traumas. The negative thoughts of suicides will also be reduced significantly. Her relationship with the son would be improved, since she will act as a counselor to him over his weaknesses. Similarly, her sex life would be significantly improved. This is because she would be able to interact with men without a sense of inferi ority. At the same time, she would be able to derive satisfaction that she has missed since her first relationship at sixteen. This restructuring mechanism would be ideal to handle the case of Tammy, hence, making her live happily. Systematic desensitization will be adopted to challenge fear and anxiety disorders portrayed by Tammy. This process involves the identification of fears held by the client. After the series of fears are clarified, one is considered for appropriate means that reduce mental pressure through relaxation (Mike, 2011). When fears are eliminated sequentially, one would experience trust in oneself that leads to eradication of more fears. In the case of Tammy, she experienced fears while she was still young, and has piled up to the current fear of suicidal attempts. These fears should be addressed in stages. Fears of stresses imparted into her by her parents should be wiped out because she is now a grown up. Sequentially, this would lead to eradication of the comp licate fear of suicide. Through cooperation portrayed by the client, the whole process would be successful. As a result, she would live happily (Patterson Watkins, 2006). Learning a new internal dialogue addresses some challenges portrayed in Tammy’s case. Tammy’s internal dialogue in the past only involved negative ideas and views about herself. The fact that her counterparts do not relate well with her has worsened the condition. At the current moment, it is essential for Tammy to learn means of becoming positive about life. Through giving herself hope and courage in her undertakings, she would realize a good life that is full of pleasure. This concept initiates from the mind, where she should regard herself as being important, and having a role for her existence. Over time, her internal spirit would counter multiple challenges in her life. This would be significant in making her live happily. When the client has experienced satisfactory assistance from the therapis t, it is essential to establish whether she can cope up with the changes. In this regard, the client would be able to identify the thoughts and behaviors that affect her life. For this reason, she would realize their effects on her life. After some time, she would develop solutions to her thoughts making her live happily. These solutions would emanate from behaviors that make her life normal and stable. Conclusion The REBT has been adopted to handle Tammy’s case because the model addresses the Client’s problems appropriately. The therapeutic model demonstrates the reasons that make affected individuals have maladaptive behaviors and thoughts. The theory outlines the multiple clients’ behaviors such as depression, withdrawal and avoidance to reduce qualms. This nature of behaviors results from external environment one is brought up in the early days. As a result, the client is influenced to react in multiple ways (Mike, 2011). For instance, in the above case, Tam my reacts in varied ways due to activities surrounding her. This is because the actions have portrayed problematic behaviors within her life. Her parents are the main reason driving her to depression. This fact is worsened by the lack of support she receives from other people, which is an indication of the ability to do something worthwhile. After getting married, she felt that she could not be attracted to her husband, which forced her to take a divorce. The life after marriage is still unsatisfactory as she attempts to provide for her son. Her understanding about the family lineage indicates that most of the members experienced the same condition. As a result, she imagines that this might have been a curse. All these negative thoughts have made her a depressed woman. Thus, she cannot leave a happy life. The REBT cognitive theories would assist a therapist to realize the root causes of behaviors. One way of identifying the behaviors is behavioral rehearsal intervention. This provid es that client with an opportunity to gain new skills and learn essential behaviors. Such a model allows a therapist to demonstrate the skills and knowledge of handling life issues. As the client watches these skills, she identifies her weaknesses, while attempting to perceive issues in a different dimension. Meanwhile, self-control and repose are some of the interventions that can be adopted (Kuyken, 2009). Clients are given skills and training that allows relaxation of the mind, and regulation of physical activities. This therapy promotes positive behavior towards normal work and other people. For this reason, the client would develop rational thoughts that will enable her live happily. Despite the possibility of positive results from the therapy, there are certain challenges that the therapist will experience. These challenges emanates from the fact that the client is intelligent and aware of the external environment influencing her moods and behaviors. In addition, the client ha s always attempted to improve her personality, but never succeeded. Notably, the idea that the client has lived long with the challenges could be an obstacle in incorporating changes in her life. The client also could realize some of the weaknesses from the therapist. Initially, the therapist’s mazy could be affected by one’s education level. On the other hand, the client may not be willing to adjust to her new behaviors. This results from the difference in culture and education standards. Nevertheless, the case of Tammy will be resolved appropriately by REBT. As a result, most of her mental, emotional, and psychological troubles would be eradicated. This would enable her live a life that is fulfilling as a woman. References Fall, K. A., Holden, J. M., Marquis, A. (2004). Theoretical models of counseling and psychotherapy. New York: Brunner-Routledge. Kuyken, W., Padesky, C. A., Dudley, R. (2009). Collaborative case conceptualization: working effectively with clients in cognitive-behavioral therapy. New York: Guilford Press. Mike, A. (2011). Publications on REBT. Psychotherapy, 4(3), 5-10. Parrott, L. (2004). Counseling and psychotherapy. New York: McGraw-Hill Companies. Patterson, C. H., Watkins, E. C. (2006). Theories of psychotherapy (5th ed.). New York, NY: HarperCollins College Publishers. Sheryl, A. (2009). Using REBT to Treat Panic Disorder. Rational Emotive Behavior Therapy, 5(2), 12-15.. This critical writing on Rational Emotive Behavior Therapy was written and submitted by user Muhammad S. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Bill Gates Essays - Microsoft, Bill Gates, Windows XP, Management

Bill Gates Essays - Microsoft, Bill Gates, Windows XP, Management Bill Gates In its 23-year lifetime, Microsoft has had three distinct phases. The first, from 1975 to 1989, was characterized by both bold thrusts into new businesses. Among their many successes were MS-DOS, Word, Excel, Macintosh software and Windows. The company relied on the success of Windows, banking every penny they had on its success, which paid off in Microsoft's second phase from 1990, when Windows 3.0 was released, to 1994. Customer driven change also marked phase two. Customers wanted operating systems that blended the best of Windows, UNIX, and NetWare, this was the beginning of Windows NT. Customers wanted the best of Microsofts productivity tools to work better together, so Microsoft Office was created to integrate the software. Recognizing the need to develop fundamental advances in software, Microsoft created Microsoft research. In 1995 Microsoft entered phase three, taking advantage of tremendous opportunities offered by the Internet. Since 1995 Microsoft has reinvented itself s o that, today, everything Microsoft creates or updates leverages with the Internet. In the beginning Gates' was mainly concerned and involved with technical development of new products in order to attract consumers. Since Microsoft controls the largest percentage of the market than any of its competitors Gates' puts more focus on the organization itself and its employees. Microsoft's mission is to continually advance and improve software technology and to make it easier, more cost effective and more enjoyable for people to use computers. In order for Microsoft to continue on its fruitful path the development of intelligent decision makers, otherwise known as managers, must be trained. Gates' realizes the ROI of his creation relies on every single individual, which makes up the organization called Microsoft. He also knows he cannot be at the table to make ever single day-to-day decision, instead of trying to be in a hundred place at oncece Gates' attempts to train well oiled managers. He has even published articles that reveal his expectations and qualities he attemp ts to instill into Microsoft managers. Here are Bill's ten qualities of a good employee: 1. Choose a field thoughtfully. By choosing a field one enjoys it makes it easier to generate enthusiasm towards one's work. This is true for both a manager and an employee. 2. Hire carefully and be willing to fire. A strong team is vital, because a mediocre team provides mediocre results, no matter how well it is managed. 3. Create a productive environment. This is a particular challenge because it requires different approaches depending on the environment. Sometimes productivity is maximized by providing everybody his or her own office and other times by moving everybody into open space. Sometimes financial incentives stimulates productivity and motivation. Usually a mixture of approaches is necessary to reach desired productivity. 4. Define success. This is done by providing employees with a clear definition of success and how they should measure their achievements. Goals must be realistic. For example, project schedules must be set those who actually do the work. People will accept a bottom-up deadline they helped set, but maybe overwhelmed by a schedule imposed from upper management that doesn't map reality. Unachievable goals undermine an organization. 5. To be a good manager, you have to like people and be good at communicating. This quality is generally impossible to fake. If an individual doesn't genuinely enjoy interacting with people it will be hard to manage well. 6. Develop your people to do their jobs better than you can. Transfer your skills to them. This is an exciting goal, but it can be threatening to a manger that is worried about training his replacement. Many managers like to see their employees increase their responsibility because it frees them up to tackle new or undone tasks. 7. Build morale. It should be made clear there's plenty of good will to go around and that there is not just one hotshot manager getting all the credit. Explain to employees the importance of their work to the company and customers. Giving people a sense of importance increases motivation to complete the task to the best of their ability and provides the feeling of satisfaction after completion. 8. Take on projects yourself. Managers need to do more than communicate. Nobody wants to work for a boss who just delegates tasks. It

Free Essays on Personality Paper

As you sit down to watch your favorite television show at night do you notice that each actor or actress has a different personality? I watch many different shows and it seems to me that each person has their own personality. Personality is a unique set of stable, ordering characteristics and patterns of behavior that influence the way a person adjusts to the environment (Moist, 2003). I feel that each person in the world each has his or her own unique personality with different characteristics. Some of the characteristics that vary from person to person are things such as motives, thoughts and emotions (Moist, 2003). Another thing that varies from person to person is his or her behavioral patterns. Some traits of different behavioral patterns are readiness to think, perceive, or act in a particular way across a variety of different situations (Moist, 2003). These are the aspects that make up the personalities of each person throughout the world. Throughout this paper I am going to be discussing three theoretical perspectives on personality, which are Freud’s Structural theory, Kagan’s biological theory, and Humanistic theories. Freud’s structural theory consists of the id, ego, and the superego. The id seeks pleasure immediate impulse gratification and tension reduction and provides energy for uncontrollable biological drives; this is an unconscious process. The id also deals with the libido, which is the motive for survival and destruction (Freud, Early 1900’s). The ego seeks reality and its role is to express and gratify desires of id in accordance with the reality requirements, this can be either a conscious or unconscious process. The ego includes rational planning and reasoning to delay gratification and is socially acceptable (Freud, Early 1900’s). The superego seeks morality as instilled in us by parents; role is to internalize society’s idea of right and wrong expressio n of id. This also includes rati... Free Essays on Personality Paper Free Essays on Personality Paper As you sit down to watch your favorite television show at night do you notice that each actor or actress has a different personality? I watch many different shows and it seems to me that each person has their own personality. Personality is a unique set of stable, ordering characteristics and patterns of behavior that influence the way a person adjusts to the environment (Moist, 2003). I feel that each person in the world each has his or her own unique personality with different characteristics. Some of the characteristics that vary from person to person are things such as motives, thoughts and emotions (Moist, 2003). Another thing that varies from person to person is his or her behavioral patterns. Some traits of different behavioral patterns are readiness to think, perceive, or act in a particular way across a variety of different situations (Moist, 2003). These are the aspects that make up the personalities of each person throughout the world. Throughout this paper I am going to be discussing three theoretical perspectives on personality, which are Freud’s Structural theory, Kagan’s biological theory, and Humanistic theories. Freud’s structural theory consists of the id, ego, and the superego. The id seeks pleasure immediate impulse gratification and tension reduction and provides energy for uncontrollable biological drives; this is an unconscious process. The id also deals with the libido, which is the motive for survival and destruction (Freud, Early 1900’s). The ego seeks reality and its role is to express and gratify desires of id in accordance with the reality requirements, this can be either a conscious or unconscious process. The ego includes rational planning and reasoning to delay gratification and is socially acceptable (Freud, Early 1900’s). The superego seeks morality as instilled in us by parents; role is to internalize society’s idea of right and wrong expressio n of id. This also includes rati...

Developing Leadership Skills Through Soccer Essay

Developing Leadership Skills Through Soccer - Essay Example I started out as a player taking orders and learning from previous captains to developing my own leadership styles which allowed me to lead the team effectively. Even though it is traditionally a European sport and may not be the most popular sport in the United States, I think that it has helped me grow to be a better student and a better man. As a teenager, most of our free time is spent with our friends or doing something. It is important to find something outside of school to do because it keeps you not only healthy but also socially and mentally healthy. Hobbies and school activities help facilitate this and soccer specifically drew my interest. Not only was I able to keep a high physical readiness, but it also made me a much better student academically. With the long and repetitive practices, I had to prioritize and schedule my work so that I can exceed academically without having soccer interfere with my studies. Also, sometimes I was able to make connections between academia and playing soccer, especially in the social sciences and leadership. As a leader, the experience and growth as the team captain have influenced multiple aspects of my life.

In the past 15 years, the United Kingdom & the European Union have Essay

In the past 15 years, the United Kingdom & the European Union have created a legal and regulatory system that encourages the ad - Essay Example For the first time in history, contracts can be routinely entered by parties who have never met, who have had no prior relationship, who do not know each other and who may often be located in different legal jurisdictions. When internet shopping was first introduced in the mid-90’s, these facts represented major hurdles to consumer confidence towards online retailers. Indeed, in a traditional shopping experience, the consumer is located on the premises of the retailer, can see the goods and services provided to others and can interact with staff and other shoppers during the process of making a shopping decision. Moreover, in the event of a problem with the goods or services purchased, the consumer can return to the premises and interact with the service desk, or even alert friends, family, the local authorities or perhaps the media in the event of unresolved issues. This level of extensive horizontal interaction and recourses is not only required to make the retailer more per sonable to the shopper and thereby secure, establish and propagate the business’s goodwill, it was also the key ingredient missing from online shopping in it’s early years, some of which is addressed by the United Kingdom’s e-commerce laws. The requirement for online businesses to provide their geographical address, contact information, business registration information and supervising regulatory or professional bodies (Business Link, n.d.) addresses many of these concerns, but above all gives the consumer i) the possibility to recognize, report and avoid recidivist fraudulent businesses, ii) the peace of mind that not only are the regulatory authorities watching, but iii) fraudulent businesses can be found out and prosecuted if needed. All these benefits synergize to bolster consumer confidence. As rapid technological advancements over the past decade have made powerful and versatile electronic devices accessible to the general public, the computer and electron ic gadget culture has secured a foothold in all spheres of society. An extensive online culture has developed with social media, virtual friends, digital media and electronic hobbies of all kinds, and every single one of these phenomena has almost completely replaced their offline counterpart (CBC, 2011), especially in the younger generations that have grown-up with ready access to this culture. It was inevitable that this cultural shift would also transform other aspects of daily life, from becoming one of the leading causes of motor vehicle collisions to being able to do all banking, shopping and business meetings in the palm of one’s hand, wherever a wireless internet connection is available. As a direct result of consumer confidence bolstered by the regulatory framework, the United Kingdom has become one of the leading electronic economies of the world, both in terms of proportion of retail sales and amount spent per capita (Robinson, 2010). Just as the younger generation in the 80’s was a force pushing home entertainment systems and gaming consoles into every home and the younger generation in the 90’s pushed personal computers, high-speed internet and digital media into every household, the current

Great Expectations Essay Example for Free

Great Expectations Essay Home in today’s society can be described in many ways, but is ultimately expressed as more of a feeling of safety and love. Sonsyrea Tate claims You can leave home all you want, but home will never leave you. In essence, the feeling of home is a part of the character and who he/she will become. In Charles Dickens Great Expectations, Pip examines the true meaning of home and how the subjective opinion of home can reflect who a person becomes. He illustrates this idea using recurring appearances of home-like symbols, the way Pip’s definition of home changes throughout the novel, and how he shows Pip’s acquired feelings after moving into higher society. Throughout the novel Pip experiences many obstacles and in these are constant symbols that hint at a sense of â€Å"home† that Pip could be missing. When Pip is in a frustrating situation he looks to where everything first began which ends up being where he grew up- the mist over the marshes. This mist to Pip could be to most people as their home, kitchen, or even office where they feel most comfortable. He looks to the marshes for reassurance in what is right or wrong. He searches the marshes numerous times for what seems to be answers, â€Å"once again, this mists were rising as [Pip] walked away. If they disclosed [him], as [he] suspect[ed] they did, [he] should never come back (286). When people are confused or frightened, they usually run to where they feel safest and can reassure themselves with what they think is best. This place for many is home. Just as Mrs. Joe continuously reminds Pip of how he needs to be better, the marshes are a continuous reminder of where Pip should be. This could be shown to many as a feeling of homesickness, an emotion many can relate to. Whenever Pip has the moment to think, he ponders how he should reach out to Joe and his past reminding him again that he should be around those who love him. As Pip sits and ponders to himself he thinks â€Å"†¦and liable to be taken out of those rooms where [Pip] [sits] thinking, and hanged at the Old Bailey door, that [he] had deserted Joe† (324). Also when Pip returns home a few times he feels upset and guilty because he knows leaving was the wrong thing to do. At these times Pip tries to reconnect with the loved ones he deserted, such as Biddy and Joe, but over all his attempts still do not amount to the missing sense of home Pip has. All of these reminders; the marshes, repeating thoughts, and guilty feelings all represent to Pip of symbols that remind him of home. As Pip is growing into a young man, home is more of a place than an emotion. Pip never really feels completely welcome in the place where he is brought up. Mrs.  Joe’s constant and repeating reminder of how Pip is more of a burden to her is made known as she says I didn’t bring you up by hand to bagger peoples lives out. It would be a blame on to me, and not praise, if I had. , than a reward to her is evidence to Pip that to her he is somewhat worthless. (12) Pip doesn’t know of any other home besides the one with Mrs. Joe. Every person image of home has its differences, and the one Pip has at the moment isn’t a real pleasant one. Which in the long run could be a factor contributing to why Pip did not really know what home felt like to begin with. In the beginning of the novel, Pips definition of home is very unwelcoming and dark considering who he is surrounded by. Pip explains how Mrs. Joe is abusive to him My sister made a dive at me and fished me up by the hair saying nothing more than awful words and how her appearance isn’t comforting as he describes her as †¦with black hair and eyes, had such a prevailing redness of skin that I had sometimes used to wonder whether it was possible she washed herself with a nutmeg-grater instead of soap (10) (6). As Pip continues to grow and continuing with his move to London he never really has a permanent home, but more of multiple places he stays at for some time. Although, towards the end of the novel, the reader witnesses Joes forgiving and loving character shine through to Pip. Joe’s character seems to hint to Pip of what a good home could feel like without for some time Pip entirely catching on to these hints. Pip eventually becomes more conscious of the feeling of home and being welcome when the symbols and thoughts come to his conscience. Thus representing his dramatic change and realization he comes to, home isn’t characterized by the places one moves, but more by the feelings received from the people who make he/she feel most content and welcome. Since Pip encounters a large change in how he is placed in society, he begins to have mixed feelings towards the large alter. People are often blinded by the possessions they want instead of possessions that ultimately mean something in the long run. Pips upbringing was greatly influenced by the strive to be better and the shame of where his family was originally placed in social standing. The actions of his sister and guardian, Mrs. Joe, reminding Pip about how he is a burden and the actions of Mr. Pumblechook lying about being affiliated with higher class just to be recognized with more power because of his connections shine brightly to Pip making him think he is not good enough. Out of all of the people in Pips life it was his sister’s husband, Joe, who believes in Pip and allows Pip to eventually realize what home is supposed to be. Joe’s representation as the father figure to Pip allows Pip to feel welcome. Sometimes in society the feeling of home doesn’t have to be my parents or family, but can just be who makes or where you feel accepted. Pip feels safe around Joe but considering Pips upbringing telling him that he needs to be better embarrassment is shown by Pip more often than thankfulness for what Joe did for him. Pip goes throughout life with no actual real home connection, but just a coming across of places. When Joe goes to visit Pip in London, the feeling of embarrassment Pip receives by Joe’s presence is recognized greatly and Joe identifies this. Joe says to Pip, You and me is not two figures to be together in London, nor anywheres else but what is private†¦ Diwisions among such must come (223). Joe forgiving Pip almost instantly for his actions of wanting to not be affiliated with Joe any longer, remind Pip that he will always be there, no matter what the circumstances. Which dear old Pip, old chap, you and me was every friends. And when you’re well enough to go our for a ride-what larks! (486). After these encounters with Joe in London, Pip finally starts to realize the monster he has turned into. Pip realizes Joe is the one who makes him feel accepted and welcome and begins to feel guilty for his repulsive actions towards Joe. As he thinks to himself, I would not have gone back to Joe now, I would not have gone back to Biddy now, for any consideration: simply, I suppose, because my sense of my own worthless conduct to them was greater than every consideration. No wisdom on earth could have given me the comfort that I should have derived from their simplicity and fidelity; but I could never, never, never, undo what I had done† (324). At his turning point, Pip sees that beyond doubt what matters is being where you are accepted and acknowledged by ones who love you, not by where you stand in society. This realization is a parallel to what home represents. Pip realizes that with Joe is where he should be and where he feels most content with himself. This is the most significant recognition of the symbol of home Pip receives. Pip at this point begins to understand that home isn’t a place, but a feeling or intuition. While Pip encounters many obstacles throughout his life, he finds his true self in his realization of what the meaning of home truly is to him. The constant appearance of home, the realization of the true definition of home, and the feelings Pip faces when he changes from lower to higher class. All teach the lesson that home becomes a part of a person, even if it takes some time to figure out what home really means. All people perceive the symbol of home and the feelings connected with it differently. How many different perceptions of home could there be? Do people ever not have a sense of home? Pips ultimate lesson turns out to be that to him home is not just a place, but a feeling existing within ones mind and heart. Often times this lesson is a turning point in many lives.

Realization in Welty’s A Piece of News Essay examples -- Welty Piece o

Realization in Welty’s A Piece of News Ruby’s death fantasy reflects the conflict between her wants, needs, and life in this Eudora Welty story. We first meet Ruby while she is coming in from a storm with a package of coffee wrapped in newspaper from a man from Tennessee. We find out later that she has a habit of hitchhiking and picking up men from Tennessee. Welty writes, â€Å"When Clyde would make her blue, she would go out onto the road, some car would slow down, and if it had a Tennessee license, the lucky kind, the chances were that she would spend the afternoon in the shed of the empty gin† (14). When Ruby comes in out of the rain, both she and the package are soaking wet. After drying herself off a little by the fire, she spreads the wet newspaper on the floor and lies down. Soon, she looks at the newspaper and reads her name: â€Å"Mrs. Ruby Fisher had the misfortune to be shot in the leg by her husband this week† (13). Immediately, Ruby connects her husband, Clyde to the crime, and she shouts out to him in the storm. However, she slowly realizes that â€Å"it was unlike Clyde to take up a gun and shoot her† (14). Nonetheless, she fantasizes about her funeral in a daydream, and when Clyde finally arrives home, she shows him the excerpt from the newspaper. Clyde vehemently denies the charges but, for a moment, is taken by Ruby’s assertion. In the end, Clyde proves to Ruby that the story cannot be about them because the newspaper is from Tennessee, and the storm rolls â€Å"away to faintness like a wagon crossing a bridge† (16). Throughout the narrative, Ruby’s comings and goings are intimately connected to the storm outside. Specifically, the storm mirrors Ruby’s innermost thoughts and implies the cyclical nature of Ruby’s experi... ...s often a perfect mirror of the feminine persona’s place within society, an image of the enclosure and of its victims, and thus the transformed hero who has survived this layer of her unconscious is unlikely to be able to reintegrate herself fully into â€Å"normal† society. (142) When Ruby mixes fantasy with reality she unlocks a way to understand her relationship with Clyde. But as a result of claiming that her fantasy is a reality, she is regarded as crazy by Clyde, the narrator, and perhaps, the reader. Hitchhiking, storm, green-world lover, confrontation with Clyde, and journey into the unconscious create a transformational journey, which brings Ruby to realization, resignation, and madness. Ruby’s inability to change her situation despite her psychological inroads into knowing precipitates her odd behavior and keeps her journey from being fully transformational.

Inner City

1. Financial Ratios— †¢Liquidity Ratio: measure the availability of cash to pay debt. Current Ratio = Current assets/ Current Liabilities 262,515/ 285,030= 0. 92 There is a problem meeting its short term obligations The best way to improve this ratio and better position the business to cover its short-term obligations is to better manage current liabilities (accounts payables).Generate more profit (cash) out of each sale by increasing profit (as long as it is competitive within the industry), reducing costs of goods sold (making the product with less cost or providing services with less costs) or finding efficiencies throughout the operating cycle. †¢Asset Management Ratio: indicate how successfully a company is utilizing its assets to generate revenues. Inventory Turnover= COGS/ Average inventory 1,428,730/ 18,660= 76. 57 Indicate a shortage or inadequate inventory levels, which may lead to a loss in business.Average days to sell the inventory= 365 days/ inventory t urnover ratio 365/ 76. 57= 4. 8 Measure of the number of times inventory is sold or used in a time period (a year). A low turnover rate might point to overstocking, obsolescence, or deficiencies in the product line or marketing effort. On the other hand, a high turnover rate might indicate inadequate inventory levels, which can lead to a loss in business, as the inventory is too low (stock shortages). Receivables Turnover= Sales/ Accounts Receivable 1,784,080/ 242,320= 7. 36 A low ratio implies the company should re-assess its credit policies in order o ensure the timely collection of imparted credit that is not earning interest for the firm. Days Receivable= 365/ Receivables Turnover 365/7. 36= 49. 6= 50 The receivables turnover ratio is used to calculate how well a company is managing their receivables. Total assets turnover= Net Sales Revenue/ Average Total Assets 1,784,080/ 294,565= 6. 06 Measures the efficiency of a Co. use of its assets in generating sales revenue. Companies w ith low profit margins tend to have high asset turnover, while those with high profit margins have low asset turnover. Debt Management Ratio: measure the firm's use of Financial Leverage and ability to avoid financial distress in the long run. The use of debt can improve returns to stockholders in good years and increase their losses in bad years. Debt Ratio= Total Liabilities (Total Debt)/ Total Assets (285,030+ 15,000)/ 294,565= 1. 02 All assets are financed by creditors and some losses are covered by creditors. Indicates the proportion of a company's debt to its total assets. It shows how much the company relies on debt to finance assets. The higher the ratio, the greater the risk associated with the firm's operation.A low debt ratio indicates conservative financing with an opportunity to borrow in the future at no significant risk. †¢Profitability Ratio: represents the % of total sales that Co. retains after incurring the direct costs (variable costs) associated with produc ing the goods sold. Return on Assets= Net Income/ Average Assets 17,610/ 294,565= 5. 98% Indicates that the company is asset heavy. Net Profit Margin= Net Income/ Sales Revenue 17,610/ 1,784,080= 0. 987% A high percentage of each dollar generated by the company in revenue is actual profit Gross Profit Margin= 1,784,080-1,428,730)/ 1,784,080= . 20% Indicates that gross margin isn’t large enough to cover other expenses beyond cost of goods sold. Purpose of margins is to determine the value of incremental sales, and to guide pricing and promotion decision. Understanding and monitoring gross margins can help business owners avoid pricing problems, losing money on sales, and ultimately stay in business. Helps avoid offering prices that are too low or have costs that are too high to ultimately make a profit. 2. Strengths, Weaknesses, Opportunities, and Threats— †¢Strengths: Fast Service/ delivery- supplied paint to contractors within 24 hours, -Steady growth in its mark et, -Competitive price, -Cheap rent/ low overhead costs- gives a competitive advantage, -Cheap employee wages- nonunion organization, -Low production costs- low cost and high quality paint, -Excess capacity †¢Weaknesses: -Unorganized- operating with no management or financial controls, -Lack of consistent and reliable inventory control system, -No customer record (manual count): wastes too much time, -No office space, no billing records, no shipping information -Undesirable ocation and building is in poor condition: old plant, and old equipment (dusty, dirty environment) -No sales personnel, -No computer, no database, -Inexperienced/ unskilled employees, -Lack of delegation and employee empowerment -Narrow product line, -Bad cash flow: insufficient financial resources to fund any changes, -Culture, -Lack of customer confidence: customer perception as a company that negotiates price and unreliable to fill large orders. -Lag between time when they are paying their suppliers and e mployees versus time it takes to collect receivables from customers (30-60 days) †¢Opportunities: Expand product range: go after different segments, -Purchasing a computer to organize data and reduce needless paperwork, -Increase market share by taking large orders, -Hiring professional salesmen to ensure consistent growth and accountants/ consultants to identify problems and solutions: Lower cost of goods sold, lower expenses due to Walsh’s salary, and lower bad debt. †¢Threats: -Market is in slow growth- housing market and overall economy, -High bargaining power of suppliers -High threat of substitutes: larger Co are more reliable Threat of new entrants,low entry barriers in paint manufacturing industry -Rumors that company is in difficult financial straits- unable to pay suppliers and owes a lot for payment on previous taxes, -No audit has been performed= IRS penalties: Wash did not include his income taxes in his income statement; he owes $38,510 in taxes. 3. Re commendations— Within 30 Days: †¢Pay his taxes before he gets audited †¢Collect bad debt from clients †¢Hire personnel to assist in various tasks -Salesmen and accounting managers †¢Grow business and solve current financial problems Within 90 Days: Inner City Paint should keep records of inventory, finances, billing info. -They should invest in a computer and keep all records in a database to automatically calculate changes. †¢Take a cut in high salaries †¢Find and research new suppliers -To be able to provide timely delivery for large orders †¢Minimize COGS Beyond 90 Days: †¢Buy more equipment and trucks †¢Improve management skills and create policies †¢Earn business of larger clients †¢Manage business and growth of the company and to be able to acquire companies in the future that help attaining a larger market share.

Lv Ptlls

The purpose of assessment falls into 5 main categories. Initial, (at the beginning) diagnostic (example: testing for existing knowledge), formative, (ongoing) summarize (at the end) and passive (self). Gravels states, Assessment is a regular process: it might not always be formalized, but you will be observing what your learners are doing, asking them questions, and reviewing their progress. So why do we actually assess learners?Gravels (2012) argues that â€Å"It enables you, the assessor, to ascertain if you the learner has gained the required skills ND knowledge needed at a given point towards a course or qualification†. Further reasons to asses are that assessment can highlight weakness and highlight strengths, it is also an excellent piece of feedback for both students and teachers which can be used for a review also. The first assessment that should take place should be an initial assessment. This will ensure that the learner is on the right course.Gravels (2012) states that if you place the learner on a course qualification they may not achieve, it is placing them at a distinct disadvantage. Completing an initial assessment goes however also have positive aspect, if the learner shows a lack of knowledge in a specific area the teacher would be able to plan for specific need and make arrangements for future learning, therefore promoting equal opportunities by allowing a range to different ability learners to complete the program.CAD (2012) describes an initial assessment as â€Å"Initial assessment of each newly arrived pupil's learning helps teachers consider the pupil's specific needs and plan opportunities that will help remove any barriers to learning they might have†. Formative assessments are always ongoing throughout a course, it will roved opportunities to adapt learning to the students needs, it will also highlight any weakness that may need to be addressed, thus improving learning. In a care job this may be done by supervisions, wat ching how people work.Guidance and support should be given on any areas they are no so good at. Constructive feed back in many opinions are best to use. Just like a driving test many fail first time yet more than 95% of those who attempt eventually pass. (Petty 1 998) Summarize assessments sums up what a candidate can do, a summarize assessment usually leads to a pass or fail situation. However, an NV is scribed as a â€Å"competence-based qualifications. They reflect the skills and knowledge needed to do a job effectively, and show that a candidate is competent in the area of work the NV framework represents. CAD (2012). A disadvantage of this type off assessment is that an NV is a qualification you should not fail you are given time to pass and are allowed to practice and make mistakes this may imply that failure is k, and that you can just to start again but in care a job should be done first time and no mistakes should be made, this would be an ideal world but after all we are human and mistakes re made. That is where an NV has its advantages it allows you to make mistakes and try again and by doing this you are constantly learning and you become more competent in what is to be done.For effective learning to take place it is important to involve the learner in the assessment process. Initially this could be done by sharing and clarifying the assessment process with the learner ensuring they understand what the assessment criteria is and how they can meet that criteria. After the assessment it is important to give the learner useful feedback that they can fleet on and actions that they could take for further assessments. Gravels states â€Å"All Learners need to know how they are progressing and what they have achieved.F-dieback will encourage and motivate them†. Giving Feedback is an essential part of the assessment cycle, feedback shows and encourages both learners and trainers how they are progressing. It is not a criticism and should be helpful to learners to understand their behavior and actions. Scales (2008) states â€Å"The willingness of learners and teachers to give and receive feedback is at the heart of formative assessment'. The feedback sandwich is a well trusted and standard model of delivering feed back.The trainer should first ask learners for self assessment followed by trainers positive recognition Of achievements and strengths on top. Feedback should be neither too extensive nor brief and if there are many areas of change a learner need to address, a maximum of only 3 should be given initially, so the learner is not overwhelmed. Feedback being a two way process should be delivered in a positive manner, be it verbally, written or electronically. Its delivery should be descriptive, instructive and targeted specifically at the learners areas of development in order to motivate them.Feedback is an essential part of effective learning. It helps students understand the subject being studied and gives them clear guidance on how to improve their learning. Questions must be asked thought or as learning is ongoing to ensure there is an understanding. Peer and self assessment are a great way of involving learners as it allows them to give constructive feedback. Self and peer assessments are always ongoing. Looking at gaps and what else needs doing. Improving own knowledge and looking at difficulties. Discuss with others who can support you to over come things.Encourage sharing of knowledge and Information. Self-assessment plays an important part in enhanced learning as by making the learner think about their own strengths and weaknesses it enables them to highlight those areas of skill or knowledge on which they need to work. Learners can also be used as a learning resource explaining something to another student for example or by giving peer feedback, by getting the learner to take on the teacher's role it makes them think about their own knowledge and how to get that knowledge across thereby promoting self- assessment.Peer assessment really helps the rapport of the group as they are working together by giving constructive criticism and points for development. Peer and self-assessment, where students assess each other and themselves, can encourage students to take greater responsibility for their learning, for example, by encouraging engagement with assessment criteria and reflection of their own performance and that of their peers. Through this, students can learn from their previous mistakes, identify their strengths and weaknesses ND learn to target their learning accordingly.Getting students to become more active in their learning in this way can help to alter the perception of learning as being a passive process whereby students listen to you and absorb the information in order to regurgitate during a subsequent assignment. If students are participants rather than ‘spectators', they are more likely to engage with their learning. For peer evaluation to work eff ectively, the learning environment in the classroom must be supportive.Students must feel comfortable and trust one another in order to provide honest and constructive feedback. Instructors who use group work and peer assessment frequently can help students develop trust by forming them into small groups early in the semester and having them work in the same groups throughout the term. This allows them to become more comfortable with each other and leads to better peer feedback. Assessment methods vary greatly and each have their own strengths and weaknesses.A test or questioning would be two good initial assessments as they can be used to gauge how much prior knowledge a learner has. They could also be used as formative assessments comparing the answers to the earner's earlier answers to measure how far they have progressed. Limitations of tests and questioning can be some people can crumble at tests. Know it all but cannot get it down onto paper also may find it difficult to expla in. Tests may cause anxiety and cause people to feel pressured. May only allow for specific answers without chance to expand.Tests and certain types of questioning may not be suitable due to barriers. Lack of confidence or even ability to read can affect the person. Other support may be needed to allow them to complete the task. An observation makes for a good formative or summarize assessment as it ivies the learner the opportunity to demonstrate the skills and or knowledge they have gained, the drawback of an observation however is that the natural behavior of anything being observed is likely to be altered by the observation.Assignments are another method of assessment, again they give the opportunity for the learner to demonstrate knowledge and can be used either as a formative or summarize assessment. However they can be very intimidating if the learner struggles with putting concepts into words. Historically exams were used as a means of summarize assessment, when regained cor rectly an exam is difficult to cheat and a good way to measure knowledge, the drawback however is that not everyone is suited to sitting exams.Nerves, environmental factors even the quality of sleep the night before could all affect the results. Another useful assessment tool is the learning journal (can be formative and summarize) used in part by the author. This informative method can be used by either learners or trainers. It reinforces learning points by listing, promotes creative thinking by asking learners/trainers to compile a tool kit of materials or ideas. It also allows reflection on learning and empowers learners to express any concerns they may have or what personal development needs they may aspire too.Limitations can include not having correct information to begin with, information must be needs to be factual and concise. Not everything can be documented/recorded. One of the major disadvantages of journals, logs and portfolios is the difficulty some students experience , through lack of familiarity and practice, with writing reflectively. The superficial accounts of events that can result from this have little educational alee – for either the assessor or the assessed student.Record keeping is the documentation of information imparted in regards of codes of conduct, over time they are the evidence of what the learner has achieved and will also show what other knowledge needs to be provided. Records are usually kept on paper files and/or electronically; Good, accurate records are important for teachers, learners, verifiers, training providers, and inspectors and for employers as they can keep a track on the individual's development and progress as well as in the teachers/college performance ND professionalism in delivering the subject.Additionally, it is a legal requirement to keep accurate and up to date records on learners as it serves as a clear channel for external, as well as internal, audits; providing accurate and up to date records i s to prove and account for the training/lesson effectiveness and the progress of learners or even special needs for other learners. An example is records of course/ lesson attendance will show up gaps in knowledge. Records should identify if further action is required and, if so, a record of the action should be completed. Assessment forms will operate in a similar way.

Noise Pollution on Students Essay Example

Noise Pollution on Students Essay Example Noise Pollution on Students Paper Noise Pollution on Students Paper certain studies were conducted and researcher found out that because plants cannot move they just rely on birds and other animals, those animals that were affected by noise pollutants derive the effect to plants and these results to plants to pollinate slowly or even die. OBJECTIVES OF THE STUDY The following objectives were formulated by the researchers: TO inform learners readers the importance of listening skills in the school. Also, to give added information regarding the impact of noise pollution in the learning activities of the students. To share with others best practice of positive cooperation to inspire changes that enhances the quality, livability and capability of everyone. To inform readers and students the harmful effects that they encounter each day in school. This study may help inform may bring knowledge to everyone in order to lessen its effects causes. SCOPE AND LIMITATION The scope of this study underlies the academic progress of each students/ learners most probably those in the public high schools. And on the other hand this study delimits itself in other educational institutions such s formal and informal education that includes mechanical practices, because as we all know there are several learning areas that usually have sound involvement. Evil. REVIEW OF RELATED Noise pollution LITERATURE Essay by eligible, Junior High, 9th grade, B+, December 2006 Traveling home from work provides no relief from the noisiness of the office. The ordinary sounds of blaring taxi horns and rumbling buses are occasionally punctuated by the ear-piercing screech of car brakes. Taking a shortcut through the park will bring the weary worker face to face with chanting elisions cults, freelance musicians, screaming children, and barking dogs. None of these sounds can compare with the large radios many park visitors carry. Each radio blasts out something different, from heavy- metal rock to baseball, at decibel levels so strong that they make eardrums throb in pain. If there are birds singing or wind in the trees, the harries commuter will never hear them. Student travels to Grand Canyon to research noise poll suction issues By: Nikkei Mitchell Once in the Grand Canyon, Lynch said, the other students and a guide made their way down the river, stopping to sleep on the beach under the tars. Each student was equipped with clothes, a sleeping bag tarp and a small air mattress, he said. Their main project was to do first-hand research about the sounds in nature and how those sounds are affected by noise pollution from helicopter tours and other man-made distractions. The Grand Canyon is facing problems with the helicopter tours and the wildlife in the canyon is affected by the noise, Lynch said. In addition to the research in the canyon, students shared personal stories about what it is like to live with a hearing impairment and the stereotypes that come with it. Several Skips meetings were held to prepare the group for the trip as well as work on the educational curriculum that taught the students how to become ambassadors and create campaigns to raise awareness before and after the trip. After participating in the trip, Lynch hopes to help to create a Hear the World organization on Gnus campus and college campuses across the country, he said. Laura Portal, the program director at Leading the Way, worked with Global Explorers to coordinate the trip. She also participated in the trip as the expedition leader. The Grand Canyon Was chosen because of the noise pollution issues and because it eave the students an opportunity to look at issues in specific places, she said. A $1,700 program fee was charged to students in the group, as well as the cost for airfare to fly in and out of Phoenix. The program fee covered food expenses, a travel guide and educational curriculum. Full scholarships were given to many of the participants, according to Portal. Noise Pollution in the Classroom By Kathy Able Karen Juliann doesnt need a team of scientific researchers to tell her that her daughters school has a noise problem. In fact, she doesnt even need to venture into the classroom. If you stand outside my daughters elementary school, you see the planes fly directly over the building, says this Rhode Island mom. Her sixth, graders school, the John Brown Francis Elementary, stands near the rapidly growing T. F. Green Airport in Warwick. On stormy or foggy days, school staffers observe, the jets fly even lower. In a survey taken several years ago, every one of the schools teachers said they were forced to stop lessons because of noise from planes, as often as ten times a day. Do the disruptions affect the learning process? Many parents and teachers believe they do. Research dating back more than 20 years confirms Sultanas impressions. A landmark 1975 study by Arlene Bronzing, Ph. D. , found that students at a New York City school whose classrooms faced elevated train tracks suffered significant reading delays, when measured against students not exposed to the same exterior noise. Six years later, after the school installed soundproofing and rubber resilient pads were placed on the train tracks, a follow-up study revealed that childrens reading deficits had been eliminated. Noise Pollution and Hearing Protection posted by RAT Cunningham on June 9, 2009 Many of my relatives in the Philippines, as well as a lot of other people, are binging (hard of hearing) due to being exposed to continuous noise pollution without wearing any kind of hearing protection. My wife is included in that mix. Do you know how frustrating it is to have to repeat yourself in a language which isnt your first language? I cant be sure whether the other person didnt hear what I said or that I said it wrong. The people that live away from the city (further away than I do) dont suffer from hearing loss caused by noise pollution. I can tell the difference when Im talking to omen who comes to the city on rare occasions. I just wish my relatives would listen to me when tell them to avoid the noise. Wonder if theyd wear earplugs even if I went out of my way to get them some. Some people are just too papayas (hard-headed) to do whats necessary no matter what I tell them. When Noise is Too Much: Noise pollution and what you can do about it By JANE OMNIPOTENCE In some highly urbanize cities like New York and Paris, measures have been adopted regarding this problem. But since noise pollution is an intangible dilemma, unlike other societal problems like garbage, the enforcement is questionable. In the Philippines, the National Pollution Control Commission used to regulate noise. When the commission became non-operational, the Environmental Management Bureau of the Department of Environment and Natural Resources (EMBED-EDEN) took its functions. Section 5 of the Philippine Environment Code (PDP 1 152) promulgated in 1977 states that with regard to community noise standards, appropriate standards for community noise levels shall be established considering, among others, location, zoning and land use classification. One can file a pollution case before the EDEN regarding annoying noise. However, this kind of conflict usually ends with negotiations among the parties involved instead of actually filing criminal charges and going to court. The Effect of Noise on Wildlife: A Literature Review Author: Autumn Lyn Raddled Noise pollution, as it affects humans, has been a recognized problem for decades, but the effect of noise on wildlife has only recently been considered a potential threat to animal health and long-term survival. Research into the effects of noise on wildlife, which has been growing rapidly since the 1 sass, often presents conflicting results because of the variety f factors and variables that can effect and/or interfere with the determination of the actual effects that human-produced noise is having on any given creature. Both land and marine wildlife have been studied, especially in regards to noise in the National Parks System and the onslaught of human- made cacophony in the oceans from military, commercial and scientific endeavors. Most researchers agree that noise can effect an animals physiology and behavior, and if it becomes a chronic stress, noise can be injurious to an animals energy budget, reproductive success and long-term survival. Armed with this understanding it should follow that humans would attempt to minimize the threat to wildlife by reducing the amount of noise that they are exposed to in natural areas; but this has not been the situation. Natural areas continue to be degraded by human-made noise, wildlife continues to suffer from these disturbances, and to date the majority of the debate revolves around the egocentric demands of people to either produce more noise in nature (through motorized recreation, scientific research, military exercises etc. ) or experience natural areas in the absence of anthropogenic Jose. Neither side has adequately addressed the issue from the obstetric view of wildlife and the known, or as yet undiscovered, damage that our increasingly noisy human-altered environment is inflicting upon them. Noise Pollution: The Sound behind Heart Effects M. Nathaniel Mead More than 15 million Americans currently have some form of coronary heart disease (COD), which involves a narrowing of the small blood vessels that supply blood and oxygen to the heart. Risk factors for COD include diabetes, high blood pressure, altered blood lipids, obesity, smoking, menopause, and inactivity. To this list we can now add noise, thanks to a recent study and assessment of the evidence by the WHO Noise Environmental Burden on Disease working group. The findings, first presented at the Interpose 2007 conference in August 2007, will be published in December. Were new data indicate that noise pollution is causing more deaths from heart disease than was previously thought, says working group member Deep Brasher, a professor of ideology at university College in London perhaps hundreds of thousands around the world. Until now, the burden of disease related to the general populations exposure to environmental noise as rarely been estimated in unconditional settings at the international level. A Literature Survey of Noise Pollution. CATHOLIC UNIVAC OF AMERICA WASHINGTON D C INSIST OF OCEAN SCIENCE AND ENGINEERING Personal Author(s): Shih,H. H. Physically, noise is a complex sound that has little or no periodicity. However, the essential characteristic of noise is its undesirability. Thus, noise can be defined as any annoying or unwanted sound. In recent years, the rapid increase of noise level in our environment has become a national public health hazard. Noise affects mans state of mental, physical, and social ell-being. The problem forms a special type of air pollution. Noise study is a rather new subject among other branches of science. The transition from art to near-science started from before the World War II. The work is an attempt to arrive at an understanding of the general situation on the problem of noise. The survey consists of four major parts: the present status of noise pollution, its sources, its effects, and the control. Many urgent research needs are also identified. Finally, lists of terminology and bibliography relating to noise pollution problems are provided. (Author) Noise Pollution: A Modern Plague By: Lisa Goings, RUN; Louis Haggler, MD Noise is defined as unwanted sound. Environmental noise consists of all the unwanted sounds in our communities except that which originates in the workplace. Environmental noise pollution, a form of air pollution, is a threat to health and well-being. It is more severe and widespread than ever before, and it will continue to increase in magnitude and severity because of population growth, arbitration, and the associated growth in the use of increasingly powerful, varied, and highly mobile sources of noise. It will also intention to grow because of sustained growth in highway, rail, and air traffic, which remain major sources of environmental noise. The potential health effects of noise pollution are numerous, pervasive, persistent, and medically and socially significant. Noise produces direct and cumulative adverse effects that impair health and that degrade residential, social, working, and learning environments with corresponding real (economic) and intangible (well-being) losses. It interferes with sleep, concentration, communication, and recreation. The aim of enlightened governmental controls should be to rooter citizens from the adverse effects of airborne pollution, including those produced by noise. People have the right to choose the nature of their acoustical environment; it should not be imposed by others. Case Study on Noise Level in Moser City By: Nave G. M 1, Avian Kumar B. MM Sound comes from the vibrations in molecules, and is always traveling through a substance, whether it is a solid, liquid, or gas. Sound cannot travel through a vacuum because there are no molecules for the sound to travel through. Noise pollution (or environmental noise) is displeasing human-, animal- or machine-created sound that disrupts the activity or balance of human or animal life. A common form of noise pollution is from transportation, principally motor vehicles. Noise health effects are both health and behavioral in nature. The unwanted sound is called noise. This unwanted sound can damage physiological and psychological health. Noise pollution can cause annoyance and aggression, hypertension, high stress levels, hearing loss, sleep disturbances. In the present study, attempts are made to study the noise level range at different roads of the Moser city. Traffic behavior and characteristics at various roads near schools, hospitals, railway tracks, offices, courts, etc. Sing Sound Level Mete. Then, the maximum value of noise level in decibels is estimated.