Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence Accounting Essay History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005) My interest in auditing as my best subject and my future aspiration to become an auditor made me to choose this topic to assess the threats to auditors independence. RESEARCH OBJECTIVES 1. To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 1.3 METHOD 1. Conduct a review of literature on auditing in relation to auditors independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom: In order to find out whether the how provision of non audit service poses a threat to auditors independence. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 3. If required, conduct interviews with some auditors after the collation of questionnaire. TIMESCALE February 2005 Week 1-3, lectures on how to write good project and selection of research topic. March 1, 2005 Draft research proposal and individual tutorials. March 4, 2005 Submission of research proposal. March 2005 Literature review and clarification of research objectives. April 2005 Agree formal access to 20 auditing firms and businesses. April 2005 First draft of literature review, clarification of methodology and compilation, piloting and revision of questionnaire. April-May 2005 Administer questionnaires and collection of questionnaires. If required, conduct interviews. June 17, 2005 Submission of draft literature review, methodology and related documentation. July-September Analysis of primary/secondary data. 2005 October 2005 Further writing up and analysis. November25,2005 Draft completed including bibliography. January 13, 2006 Submission of final project report and logbook. (England, J. (2005) RESOURCES I have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental cost as part of my course expenses. REFERENCES Dunlea, A. Maclochlainn, N. (1995) Auditing standards: A Quick Reference, Dublin, Ireland, Oak Trees Press. England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K. Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, John Wiley and Sons Ltd. Sullivan, H. (2005), The Accountancy Magazine, February edition p.67. Woolf, E. (1997), Auditing Today, Essex, Prentice Hall. LITERATURE REVIEW LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement. There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For purposes of this research, independence will be separated into two related concepts of independence, which are; independence in fact and in appearance. Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) further state that, The requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. 2.1 ANALYSIS OF PRESENT SYSTEM A number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board(n.d) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as, Those services that are permissible under applicable legislation and that are routine and recurring, do not impair the independence of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and improve the entitys performance, that they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2005 Online) http://www.frc.org.uk/apb/publications/pub0685.html 2.3 STRATEGY AND TECHNOLOGY In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two overarching principles: Audit organizations should not provide non-audit services that involve performing management functions or making management decisions; and Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit service TABLE 2.3.1 2.4 CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated. REFERENCES Anon. (2005) Non -Audit services provided to audit clients ( Online) www.apb.org.uk/images/upload/document/acf1428.pdf (Date accessed 05/06/05) Anon. (2005), Auditing Practice Board: Ethical standard provisions available for small entities. http://www.frc.org.uk/apb/publications/pub0685.html (Date accessed 05/06/05) Anon. (n.d), Controversies on Provision of non audit service, http://www.sec.gov/rules/final/33-7919.htm (Date accessed 27/04/05) Anon. (n.d.) Audit and non audit services pre-approval policy, (Online) www.merrimacind.com/investors/auditpolicy.html (Date accessed 05/06/05 Bartlett, R. W. (1993), A scale of perceived independence: New evidence on an old concept, Accounting, Auditing Accountability Journal, Vol.6,  Is.  2; Beattie, V. et al. (1999), Perceptions of auditor independence: U.K. evidence, Journal of International Accounting Auditing Taxation.  Greenwich: 1999.Vol.8,  Is.  1 Dunn, J. (1991), Auditing: Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall. Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,  Is.  2; Graeme, W.  (1994), Auditor independence, audit qualifications and the provision of non-audit services: A note Accounting and Finance.  Clayton, Vol.34,  Is.  1 Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.  July Vol.32,  Is.  2. Reeves, C. (2002), How independent are the auditors? (Online) www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors (Date accessed 27/04/05) Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing Ltd Spindel, F.S. (1989), Independence and non-audit services, (Online) www.nysscpa.org/cpajournal/old/07086106.htm (Date accessed 27/04/05) Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill. Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall, RESEARCH METHODOLOGY CHAPTER THREE RESEARCH METHODOLOGY. 3.1 INTRODUCTION England, J. (2005) defined Research Methodology as, A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method. Research on the other hand, can be defined as an investigation into a matter to get a solution or answer to a particular subject matter or issue. Kumar, R. (1999) defined research as An undertaking within a framework of a set of philosophies using procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question. Research is a systematic investigation to find out answers to problems, Burns (1994; p.2) quoted by Kumar R defines research as, A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J. Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entities: To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. *The approach involves what?* There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE<

Rendell Company Case Study Essay -- Business Case Study Essays, solut

Rendell Company Case Study Executive Summary This report will give us a clear perspective as to what the optimal organizational structure that suits Rendell Company plus some additional control system in attaining the company’s main objectives. We will be also tackling the roles, functions and responsibilities of a controller in an organization. This case takes us into Rendell Company which is currently having problems between the corporate controller and the divisional controller. We assessed the advantages and disadvantages of the organization structure of Martex whether it can be applied and be implemented to Rendell Company in order to resolve the problem. Through the frameworks and issues, we concluded that while current setup would cause some budgetary discrepancies because of the lack of loyalty between the divisional controllers to the corporate controller, changing the organization structure of Martex would cause a disparity between the division manager and the divisional controller thus resulting in an anxiety in their working environment which is too costly as compared to maintaining the current setup. I. Case Context Rendell Company is experiencing some difficulties in implementing its modern control techniques due to the irking relationship between the divisional controller and the corporate controller (Mr. Bevins) resulting in an added fat to the organization’s budgets. Now, with these problems, Mr. Bevins is interested with the organizational structure of Martex if this will be the solution of the current problem. II. Problem definition How Should Rendell resolve the current reporting relationship of the corporate controller and the divisional controllers to achieve goal congruence? Is the controller relationship of Martex better than that of Rendell’s current organizational relationships? III. Framework The group worked out on these following considerations in resolving the issue: 1.  Ã‚  Ã‚  Ã‚  Ã‚  First we identify the company objective which is to achieve profitability and growth. 2.  Ã‚  Ã‚  Ã‚  Ã‚  Attaining goal congruence within the organization is important to support the company’s main objective. 3.  Ã‚  Ã‚  Ã‚  Ã‚  Analysis of the current organization and reporting structure by evaluating its strengths and weaknesses. 4.  Ã‚  Ã‚  Ã‚  Ã‚  Assessment of the proposed organizational set-up (patterned from the set-up of Martex) by evaluating whether implementa... ...ke more active involvement in the budget VI. Basic Justification Since an accounting system is already in place in Rendell, change may not be easily accepted by the concerned divisions. Such changes may cause a dysfunction in the organizational structure since making division controllers report directly to corporate controller might cause destabilization in the structure of authority in the divisions. Loyalty issues may also arise because division managers may feel by-passed or spied-upon which may cause more problems in the long run. Thus, more importance should be given in preserving the power structure in each division. It is better that the company face the problem of having fats in the expense budget rather than give up order in each division and jeopardize the established line of authority. As a conclusion, maintaining the current setup would be better than changing it into the structure of Martex in achieving the goals and objectives of Rendell Company. VII. Operationalize / Implementing our Decision Implementing our decision would include retaining the current setup and adapt changes (as mentioned on our decision) from Martex to reduce the â€Å"fat† in the budget.

Abrams and Tintern Abbey Essay -- Essays Papers

Abrams and Tintern Abbey In his essay, "Structure and Style in the Greater Romantic Lyric," critic M.H.Abrams describes a paradigm for the longer Romantic lyric of which Wordsworth's "Lines written a few miles above Tintern Abbey" is an example. First, some of the poems are either identified as odes in the title, or, as Abrams states "approach the ode in having lyric magnitude and a serious subject, feelingfully meditated." (201) The narrator of "Tintern Abbey" expresses deep sensations as he views a landscape familiar from his youth, the emotions and memories evoked lead to wider moral and philosophical cogitations. The prototypical lyric, Abrams continues, "present a determinate speaker in a particularized, and usually a localized, outdoor setting." (201) Indeed, Wordsworth's title specifically identifies the site of which the narrator speaks, it is "a few miles above Tintern Abbey, on the banks of the Wye." The narrators of these poems, continues Abrams, speak in "a fluent vernacular which rises easily to a more formal speech, a sustained colloquy, sometimes with himself or with the outer scene, but more frequently with a silent human auditor, present or absent." (201) "Tintern Abbey" begins with an informal statement, a sudden "spontaneous overflow of powerful feelings": "Five years have passed; five summers, with the length / Of five long winters! And again I hear / These waters" (1-3); then gradually builds to more studied speech appropriate for philosophical ruminations: "For I have learned / To look on nature, not as in the hour / Of thoughtless youth, but hearing oftentimes / The still, sad music of humanity; / Nor harsh nor grating, though of ample power / to chasten and subdue" (89-94). The narrator is speaking to a... ...e scenes of Nature shared together will be stored in their memories to draw out at a later date to be used as a sort of non-pharmaceutical anti-depressant: "Oh, then, / If solitude, or fear, or pain, or grief, / Should be thy portion, with what healing thoughts / Of tender joy wilt thou remember me, / And these my exhortations!" (143-147) Required Texts W. Wordsworth and S.T. Coleridge. Lyrical Ballads. (1798, 1800, 1802) Ed. R.L. Brett & A.R. Jones. Routledge, 1992. William Wordsworth, The Prelude: 1799, 1805, 1850. Eds. J. Wordsworth, M.H. Abrams & S. Gill. Norton, 1979. William Wordsworth: The major Works. Ed. S. Gill. Oxford, 1984/2000 Thomas Hardy, The Woodlanders. Ed. D. Kramer. Oxford, 2001. Norman Maclean, A River Runs Through It. Chicago, 1989. Neal Stephenson, The Diamond Age; or, A Young Lady's Illustrated Primer. Bantam Reprint, 2000

Dttls Unit Cppd

More in-depth analysis of the definitions and the meanings attached by others are developed throughout the assignment. Reflective Practice- â€Å"a set Of abilities and skills, to indicate the taking Of a critical stance, an orientation to problem solving or state of mind. † (Moon 1999 cited on www. Ukulele. AC. UK 2012) Continual Personal and Professional Development â€Å"maintaining improving and broadening relevant knowledge and skills in your subject specialist and your teaching and training, so that it has a positive impact on practice and the learner development. † (www. Fill. AC. K 201 2) Whilst preparing this assignment my Primary research was collated by using both personal observation and informal discussions with fellow peer group members, I conducted my Secondary research by colleting existing data gathered from both my Primary research as well as using the internet in order to access reviews, government statements and information as well as theories and pr inciples used and developed by educational experts, I have also used the local library to access reference material in the form of books and the e-library and as an additional reference method.Once evaluating the elected data I then developed an Action Plan in order to achieve my desired goals. The Common Sense Theory philosopher and educationalist John Dewey pioneered the concept of reflective practice in 1 933 as the literal notion of â€Å"thinking about thinking' (owe. Educe. Tats. Org 201 2) He was primarily interested in problem solving. When a bad incident occurs you feel upset or disconcerted and set out to identify and rectify the issue. This basic approach to reflective practice was further developed as the â€Å"common sense view' by Moon (1999). She took the stance â€Å"reflection is akin to thinking but with more added to this. Roofer-Parents and Maltose 2009, pa) This is reflection in its purest form. After a lesson that that went badly it is natural that you will think about what went wrong and why. The sheer basic nature Of the theory leads to problems of lack of organization and documentation. The solitary nature of simply thinking cause limitations when there is no one to provide feedback. There is more consideration given to the past than the future and provides limited outlets for developing practice. Donald Chon (1983) developed two concepts in relation to reflective practice: Reflection in action – A person reflects on behavior as it occurs.For example if you are using a classroom activity With learners that is clearly not working you would quickly reflect on this can find a suitable alternative immediately rather than waiting for the next session. Reflection on action this type of reflection occurs after the event allowing time for scrutiny and analysis of the situation and time to plan further development. Kola (1984) created his four stage model of leaning. This encompasses the continued cycle of learning. It outlines the ba sic concept of doing something. Reflecting on it. Researching ways of improving upon it and planning how to implement this.This brings you right back to the doing stage and so the cycle continues. This can be joined at any stage but needs to be followed in sequence to be effective. Graham Gibbs further developed this cycle in 1988. Like Kola, his cycle of self reflection is simple to use and follows a continuous cycle. Gibbs Model for Reflection (www. Sum. AC. UK 201 2) Stephen Brookfield (1995) believes critically reflective teaching happens when we identify and scrutinize assumptions that under grid how we work. For this the occur we must see our teaching from the view of the â€Å"four critical Roofer-Parents and Maltose 2009,pop ).The four lenses being: 1. The teacher 2. The learners 3. Our Colleagues 4. The view of literature and theories. Although time consuming this theory provides a thorough reflection on our practice through feedback and research rather than just our own t houghts. This theory combines the personal achievements generated via reflective practice with the benefits of CAP where teachers improve skills and knowledge enhances their professional performance. Autumns (2007, pop) describes this as ‘A constant critical appraisal of teaching and learning, and of the work of the tutor generally. Ideals from Chon, Kola, Gibbs and other heritors can be encompassed in professional reflective practice this ideal would include seminars, workshops, conferences, meetings, training days, 1. 1 reviews, observations and general conversations. Having identified what you could do to benefit your practice you would create an action plan clearly defining SMART targets. Have in the past relied too heavily on Moon's ‘common sense' theory. Thinking is a natural process we have little or no control over. Have often delivered a session with my head buzzing with thoughts and ideas; these would take on the form of what went well?What didn't go so well? W hy? What can I do instead? This thought process of ideas has its benefits. Was analyzing my teaching practice rather than simply carrying on with no consideration to its merits. The main problems being that I rarely wrote my reflections down. There was no organization or structure to the reflective practice. This form of reflection is too insular and self reliant. When I first started teaching think I probably lacked the confidence to actively seek the views of others and accept constructive criticism.Since undertaking the DOLLS course have as a prerequisite of learning kept a reflective journal. This method Of reflection links in with Scion's ‘Reflection on Action. ‘ Actually taking time to stop and write down reflection has been very beneficial This allows time for greater and more structured evaluation identifying what went well and want didn't go so well. From here am able to plan what I need to improve upon. Chon (1983) also outlines â€Å"action in practice. † I found this concept of â€Å"thinking on your feet† a necessity of teaching. A session plan may sometimes no longer be valid. Eave in the past had to a change activities that require certain numbers due to poor attendance. Similarly if unexpectedly have a small group may not use planned resources such as flowchart which seem impersonal for only four learners. As my teaching experience has developed so has my capacity for reflection. Drawing on Brookfield critical lenses. I am now more confident and aware of the benefit of feedback to seek the views of learners, peers, mentors etc. This creates a greater spectrum of reflection rather than simply my own to learn from.Gibbs reflective cycle (1988) has become a natural part of my teaching and reflective practice. This is especially beneficial with 8 week rouses I teach again and again. In this situation it is easy to become complacent and lazy and stick with same session plan. Actively reflecting with feedback from others ena bles me find methods of improving the session. Then can try out the new plan. Once tried then reflect on the new plan and so the cycle continues. Of course I wouldn't make change for change sake. The out come of the reflection could be that it all went well in that session.As a teacher when considering CAP have to consider what The FILL defines as the â€Å"Model Of Dual Professionalism† (www. Elf. Co. UK) Your subject specialist. Your teaching. In both instances I need to undertake an analysis to identify training and development needs. I am still a teacher in training so my professionalism is continually developing through my college studies which includes lots of research. In my work place I have attended training days on relevant teaching areas such as coaching your team and Giving and Receiving Feedback and conferences such as E-Leaning.Once my training is complete I will need to actively seek development opportunities in this area. I could do this through the IL F, Coll ege network, educational websites, publications and productions. The opportunities for personal and professional development in the Hairdressing and Beauty area are considerable. Keeping up to date with relevant legislation is paramount. For instance I recently went on a training day on delivering e-learning. However as an educationalist it is vital don't just assume there are no changes if no one has informed me other wise.The VT website is the best reference point on legislation. Specific area of my role such as manual handling, Fire Safety and First aid require me to update my trainer's skills with a refresher course every two or three years. As I teach n a company that specializes in Hairdressing and Beauty it is vital I actively seek new knowledge in this area. All development do for my work has an effect on my personal development. The increase in skills and knowledge gives me more confidence and expands my creativity. In my free time enjoy reading and creative writing and hav e taken relevant courses for pleasure.I have in the past been too work obsessed and taking on to many courses at once. This resulted stress and affected all areas of my life. Now can priorities my CAP to allow me time to relax and spend time on other things that are important. Can link my reflective practice to most of the theorists. The common sense view' of quite literally thinking is something do constantly but have learnt the benefits of taking a more structured and creative approach to reflection. Working through a cycle of doing, reflecting, researching, planning and doing means my teaching practice can only improve.This has given me more confidence and benefits the learners. Linking in reflective practice with CAP ensures my development as a teacher and a subject specialist. Through my work place I am able to identify training and development needs with my anger. As an autonomous learner is vital I constantly seek new avenues to ensure my Hair and Beauty knowledge is up-to-da te and relevant. Part 3 To carry out this assignment I have used my personal reflective journal. Have also drawn on past assignments, observations, peer group discussions. Researched books, journals and the internet to gain a wider perspective.Analyzing my own role as Lecturer/Assessor and comparing it with others such trainer's and tutors highlights the similarities as well as exploring the unique aspects that define each role. As an individual and a teacher it is official to recognize and at times accept that your personal beliefs, assumptions and behaviors may impinge on learners. In this assignment I recognize my ‘teaching schemata' and explore both positive and negative effects this may have on learners and others. This links in with the analysis I have made on how my personal, professional and interpersonal skills will have an impact on learners and others.Your roles and responsibilities as a teacher, there are many roles of a teacher including, designer, planner, facili tator, tutor, assessor, marker, evaluator, coach, mentor, communicator, curriculum developer, subject leader, information and advice giver, evaluator and many more. Your role as a teacher changes to your students needs. There are many responsibilities that come with being a teacher some of these are, continuously assess and reassess your students, create a safe learning environment physically and emotionally, establish open and trustworthy relationships and most Of all be professional.Teaching students is not the only role you will up hold whist being a teacher. Creating a good first impression as within the first few minuets of meeting someone we make a decision about them, by being on time, smiling, being repaper, being confident and maybe starting off with an icebreaker so the new learners get to know you and each other you would be able to set a good example. Knowing the boundaries of your role as a teacher is a necessity to have adequate learning environment. Being open to chan ge and incorporating others input. When boundaries are lost, boundaries need to be reinstalled.Some assumptions are made by students that a teachers role extends even further then already stated above, so it is a good idea to know all the relevant people/organization's to refer students to. Through discussions on the DOLLS course I have identified two major preferences between my role as Lecturer and my peers as Trainer's. The first being that of context . Their teaching is carried out in individual's own workplace. Learning is delivered In a training room and in the care environment. I deliver learning in a Academy in a classroom setting.The two do at times overlap, workplace learners may work towards vocational qualifications through localities. In this case I may arrange for learners to undertake this learning and support them through their work. The other main variation is in purpose. Facilitate learners with skills and knowledge to enable them to function in the workplace. Lear ners gain VT NV however they are not working for one or two years towards an educational or vocational qualification as they would in a college. Gary Police, Professor of Practice Worcester University noted this main difference. In his article Teaching Versus Training (2003).He stated training â€Å"focuses on skill† whereas teaching â€Å"implies deeper knowledge and a longer time frame. † I feel I install bath of these methods in my teaching practice. As a Lecturer/Assessor in Hairdressing it is my responsibilities to ensure my knowledge is kept up-to-date and in line with current legislation, polices, reoccurred and changing views and ideas within the hairdressing sector. Not doing so would have a detrimental effect on learning and the working practice of learners. I am constantly aware that my CAP will have a direct impact on the quality of teaching I provide.I liaise with senior staff to discuss any new developments within Hairdressing and the impact they will hav e on learning and working practice. I often attend the same training, seminars and conferences as senior staff. This ensures we all have the same knowledge and skills. Transference of skills has a major influence on how I and others measure the laity of the teaching I provide. As an individual it is difficult to recognize our own ingrained beliefs, assumptions let alone comprehend the impact these may have an others. As a teacher the impact can be magnified as others look to us to learn.In an article Focus on Teacher thinking it was stated â€Å"Everything a teacher says and does springs from the teachers inner reality – the worldview, beliefs, values and other thinking processes that are so familiar they become invisible† (www. Discriminated. Com 2012) When I enter a classroom/training room I like to think I put my professional at on and leave my personal influences behind. Williams and Burden ((1997, pop) however would disagree â€Å"Teachers beliefs about learning will affect everything they do in the classroom. † To identify my own personal influences I have examined some elements of my unique â€Å"Teaching Schemata† (www. Ordain. Org 2006). This is the amalgam of beliefs, knowledge and assumptions held by the individual teacher. Elements of my personal ‘Teaching Schemata' I believe it is important to have basic CIT, Literacy and innumeracy skills, reading is fun, learning enriches your life and CIT is an inevitable part of day to day life. I think everyone would want to reach their full potential and adults should naturally adhere to a certain code of conduct in a learning environment. Most adults want to learn and music has positive benefits on your mental well. If it makes you happy then do it!I'm very easy going and rarely loose my temper. People should always see the best in others and try to understand why they behave the way they do. The list above is by no means exhaustive but includes what consider to be my main belief system. I would generally consider my positive and friendly personality to have a constructive benefit on learners. I'm proud of the fact hat learners enjoy their learning. The concept of achieving an equal balance between my natural friendly personality and adopting a more professional persona when necessary is an area I have developed but need to continue to do so.I have attended courses in assertiveness and influencing and negotiating to aid my development in this area. Discussing ideas with other teachers has helped significantly. In my very initial stages of teaching I made a basic mistake due to my somewhat supercilious assumptions. When setting up a learner, a lady of around rays, on E-Learning I simply gave her the laptop, password and surname and told her to log on to the WAC site. I went off to sort out some paperwork while she did this. When I returned I found an embarrassed learner who hadn't even switched the laptop on.She sheepishly told me shed never used a com puter before. The impact for the learner was that of humiliation and a failure to learn. For myself it was an early learning curve in never making assumptions about learners existing abilities. Although I'm still surprised how many people don't have their own computer and have little or no CIT skills I have learnt to adjust my perception and address the situation in manner that does not embarrass or humiliate the learner. Gaining an awareness of the extent to which adult learners may lack basic skills has had an effect on my professional development.I have actively sought ways to integrate key skills into learning. WAC provide extensive resources and information on enabling teachers to embed key skills into the Hairdressing NV program. The impact on learners is that l, as a teacher am more in tune to learning needs and an increased opportunity to improve their key skills. My teaching qualifications POTTS and nearing the end of my DOLLS have given e significant skills and knowledge i n this area. This impacts on what I am able to offer my place of work and learners. This includes planning, delivering and evaluating individual sessions and schemes fork.Also carrying out diagnostic assessments, assessing learning, being aware learning styles and learning theories, designing and using resources. The more skills I have as a teaching professional the greater opportunity will have to maximize the learning potential of the workplace learner at Soprano's. Management will have greater confidence in giving me greater responsibilities such as designing courses. Eave also joined the Institute For Learning (FILL) as an affiliate member whilst working towards qualified teacher status.The IF_ gives members support in continuing professional development. The FILL state: CAP gives the public, learners, the teaching community and the sector confidence that teachers, trainers, tutors and assessors are continuously improving skills and knowledge and expertise (www. Elf. AC. UK, 201 3) As I have a dual profession there is little point in me solely focusing on my teaching skills. It IS equally as important that I monitor my knowledge of my subject specialist. My learners need to have confidence that I have a higher level of knowledge Of the subject than they do.The Academy I work for need to know that I am facilitating training that is current and relevant. Having years of hands on experience in the Hairdressing sector not only equips me we a high level of skills and knowledge but also gives learners confidence that I know what they experience in the workplace. To keep my hairdressing skills current and relevant I attend the same training, conferences and seminars I would as if still worked in the field. My personal development can also have an affect on learners. Having a good bevel of work and life balance make me a calmer and more rounded person.Much of my personal development such as creative writing and various courses in the hair and beauty sector some of these courses required me to post my work on an online tutorial for others to give feedback on. Similarly I was required to give feedback on the work of others. This enhanced my ability to accept feedback from managers, teachers, college peers and learners. This in turn assisted me to provide constructive feedback to my peers and learners, which is something have difficulty with. My interpersonal skills have developed as my confidence has grown.Looking back on my reflective journal from the beginning of the course I can see there were times when I lost deportment in sessions when learners asked questions I was unsure of, didn't participate in sessions or were deliberately awkward as they didn't want to be in the session. This had a detrimental effect on learners and myself as I felt they would loose confidence in my ability to teach them. I over come this through feedback, talking to other teachers and simply by gaining experience. My most recent observation demonstrated how much my confidence has improved.This reflects on the laity of learning learners receive. On a general level I feel I have good interpersonal skills. Working in the Hairdressing sector for years has given me strong emotional intelligence. Am easily able to empathic with other's. I am able to actively listen, thus making me an effective communicator. Have been able to develop appropriate communication skills. Initially was too much of a friend to learners and didn't want to offend anyone. I found sugar coating feedback was non productive. Have managed to improve my balance my as a teacher, giving constructive feedback and delivering enjoyable sessions.To movie my knowledge of innumeracy I went on the Move On website to test and improve my abilities. When started the POTTS course I was required to take an assessment. Thankfully had a clear level 2 pass. Innumeracy is a strong element in Hairdressing it is important to maintain my skills in this area. I embed innumeracy in areas where learners will uses it in their workplace such as cutting coloring and mixing colossus. This will impact on their ability to perform everyday tasks at work. Have fairly good CIT skills. This has enabled me to facilitate e-learning confidently.This has helped learners to access and undertake courses they ay not have had access to otherwise. E-learning enhances learners own CIT skills which will benefit them in the workplace and wider society. One area had to develop was using CIT in presentations. My workplace did not have facilities for this so I had little opportunity to practice. I felt this limited my resources and didn't account for inclusively with regards to learning styles. My first attempt at Powering presentation was for my presentation was to my peers at college. I was pleased to have produced and presented a presentation even Fill did forget to put it on slide show!Feedback room my peers and my own reflection identified this as an area of weakness. I have since convinced my workpl ace to buy more equipment. I am now confident in using the projector for presentations. This enhances learners experience including participating in e learning in groups. Literacy is an area am quite proficient in and had passed university modules in with good grades. I enjoy reading and creative writing in my free time. I do however have to be aware of the language I use and the levels expect of others. Many of my learners will be at entry level 3 or lower so need to keep language in resources simple.Through initial assessments I can identify what level learners are at. I embed literacy into learning. VT have excellent resources I have used to enable learners with literacy. The fact that enjoy reading means I am always keen to research my subject this will enrich the knowledge can impart on learners. My dual role as a teacher and a Hairdressing Professional effectively means have two areas where need to actively monitor, evaluate and accomplish continuing personal and professional development. Clearly identifying my role and responsibilities can enable me to pursue relevant avenues.

Indian Burying Grond Essay

The Indian Burying Ground In Freneau’s poem The Indian Burying Ground, the reader is presented with the two different views on life after death. One of the perspectives is from the Christian religion. The other is from the perspective of an Indian religion. The Christian religion thinks that just because you are buried lying down that you will be in an eternal sleep. The Indian religion is just the opposite of this. The religion believes that when you die your soul still lives on and you are reunited with all things that have passed on before you. Through many poetic devices, Freneau contrasts the Indian religion view of life after death and his own. The Indian religion, mentioned in the poem The Indian Burying Ground, and the Christian religion are very different in the belief of an afterlife. The following is from the perspective of Freneau. The lines in the first stanza â€Å"The posture that we give the dead, points out the soul’s eternal sleep.† tells that the lying down posture that Christians are buried in suggests that they will be in an eternal sleep. The Indian religion in the poem says that your soul lives on forever after you die. The second stanza talks about when a person dies he is once again seated with his friends and joins them in a feast. The following quotes from the third stanza â€Å"nature of the soul† and â€Å"knows no rest† suggests that when a person dies the soul of that person doesn’t die with him, but just moves on to another form. In the fourth stanza the quotes â€Å"life is spent† and â€Å"not the old ideas gone† suggests that after you have died your ideas and you as a person are not forgotten but remembered forever. There is a place where all the souls gather and sit. In the fifth stanza there is talk of a stranger observing the place where all the souls have come to sit. This person is obviously influenced by the Christian view of life after death. The person is shown that the souls are not all lying down like he has though but all are in the sitting position. An Indian is showing this person around the place where all the souls have gathered, showing him that people live on after life. One of the things the person is showed is a  tree with kids playing in it’s shade. Another thing he is shown is an ancient Indian queen. There are many other things that man sees to make him believe that what he is seeing is real. People in the world are too closed minded and only put things into reason. It is hard for people to actually believe in what the Indian religion says about life after death because it is too complicated for them to believe in such a thing. When a person is showed to the actual gathering of souls and participating in a feast it is hard for him to deny what is actually happening. A person has no choice but to believe in what is actually occurring. Although the Christian view of an after life differs from the Indian view, the many poetic devices in the poem helps the readers understand the two different perspectives even if they are not normal.

Environmental Economics Essay

Agriculture has an instrumental role and close association in preservation and conservation of the environment and economic development. It promotes environment diversity and enhances the creation of artificial habitats. The green biomass that covers many fields forms a basis of aesthetic to the human emotions. Intensified uses of chemical in agricultural production threaten the above benefits that arise from agricultural fields. In the recent past, a growing concern has been raised with regard to the negative impact arising from agricultural related activities and policies. Legalization of substances such as pesticide and fertilizer enhance negative consequences on the environment. They contain toxic elements thus causes pollution of surface water and underground water, drainage of wetlands, air pollutions and loss of diverse life forms and habitats. Settlement scheme in implemented on fragile lands such swamps, disturbances the ecological balance in the area. Environmental issues can be resolve by promoting organic agriculture, establishing relevant institutions, formulation of legislation and policies. The Organization for Economic Cooperation and Development (OECD) members agreed that reforms should, to the extent possible, simultaneously enable progress to be made on trade liberation and environment. They also agreed to uphold the need to integrate agricultural development with environmental issues. (OECD 1993, p, 24-50) The focus of this study is therefore to examine the risk of inorganic agriculture against organic agriculture on the environment and thereafter formulate alternative strategies to foster sustainability. Environmental issues are diverse and multi-disciplinary in nature since they cut across all sectors of the economy and cultures. Unsustainable agriculture and increase in populations in the world modifies environmental issues. Population increase exerts high pressure on the economic processes to stretch, in most cases beyond the natural sustainable limit, to accommodate the excess demand (Sandler, Todd. 1997, p, 34-73) In response, the world has embarked on intensified adoption to scientific invention and advancement in technological development to improve production. Organic means of production are therefore considered redundant and barbaric in favor of inorganic agriculture. Unsustainable means of production, consequently, have widened and continue to widen environmental global challenges that threaten to cripple and suffocate the world’s economy. Studies have shown that increased use of chemical, such as pesticides and fertilizers for production in farming activities perpetuates the environmental global challenges. This puts the future livelihood for mankind at a stake and uncertain. It is therefore important to examine environmental challenges attached to intensive use of chemical for agricultural production and thereafter provide an alternative strategy to enhance sustainability. (Dutch Committee, 1994, p, 30-50) Intensified use of chemical for production is largely attributed to agricultural and industrial revolution. Population has also influenced the need to use chemicals to increase food production to meet the ever growing world demand for food. Initially, the above means of agricultural production were common in Europe and Asian continent. Abject poverty in the world has created great desire and demand for technological innovation to increase food production. Globalization and scientific advancement has therefore provided a solution to the world food demand problem. However, the solution comes with a bundle of side effects. Technological and scientific information transfer, particularly, to African countries, where poverty is obsolete and unsustainable (Andersons, L. and Bruce, Yundle, 2001, p, 50-200) Over the last three decades there has been an increasing global use of chemicals for agricultural production. Traditionally, production was based on organic means thus less environmental concerns. Merchandised agriculture has raised the public concern over the nature of the problems that arises from agricultural production. These problems are diverse and wholly attributed to environmental pollution caused by intensified use of pesticide and fertilizers. (Uri, Noel, 1999, p, 23-123) The problems are aggravated by improper management of agricultural chemicals thereby causing serious environmental issues. These pose a great problem to the survival and well-being of humanity, particularly those living in developing world. This is because fertilizers and pesticides are agent of pollution to water bodies, food sources, land, air and vegetation. The development of agriculture production through specialization and intensification of land use in recent decades has given rise to a wide range of environmental effects, both within the agricultural industry itself and increasingly, externally to it. The recognition and understanding of these consequences of modern high technology agriculture developed in the 1970s and during the 1980s progress was made in addressing these impacts. Some problems still remain however and will be of increasing importance. (OCED, p, 177) The use of chemicals for agricultural production therefore will continue to compromise the environmental sustainability. The World Health Organization estimates that about a quarter of the diseases facing mankind today occur due to prolonged exposure to environmental pollution. Most of these environmental related diseases are however, not easily detected and may be acquired during childhood and manifest later in adulthood. The indiscriminate and excessive use of agrochemicals for crop protection represents by far the greatest threat to human health, to the genetic stock of the population and to sustain agriculture and environment. At a United Nations seminar in Nairobi Kenya in 1984, it was reported that almost 370,000 people suffer from pesticide poisoning and about 10,000annually die due to poisoning. Recently, the World Health Organization estimated 500,000 fatalities due to pesticide poisoning in developing world. This WHO’s report further claims that another 400,000 cases of poisoning were due to pesticide handling and usage. (Mervyns, p, 12) From the quotation above, it is clear that the impacts of agrochemical increases with time and magnitude. This kind of trend is unsustainable and therefore threatens the future of humanity. The impact of pesticide and fertilizer on human health is crucial and therefore should never be under-estimated. The traces of these chemical causes inhalation problems. Accumulation of the elements in the body system affects the free circulation of blood in the body. Biodiversity forms a basis upon which the world’s beauty, emotional fulfillment and aesthetic appeal are based. Agriculture spices up the aesthetic-array of the world. It also creates artificial habitats that shelter migratory organisms such as birds, insects and animals. It therefore follows that agricultural production is a gene bank for scientific development. Intensive use of pesticides and fertilizers puts the existence of nature in it natural form at stake. This is because chemicals kill organisms that perpetuate natural fertilization processes thereby hindering the natural form of nature stabilization. Chemical enhances the process of mutation. This leads to evolution of hybridized species of pests which are resistant to natural mean of pest control and at times even resistant to pesticides. Loss of biodiversity as a result of chemical use in agricultural production is therefore eminent. It has been reported that, â€Å"The first sub lethal effect of a pesticide on a bird was probably the eggshell thinning phenomena first described by Ratcliff. DDE, the stable metabolite of DDE is reported to be the cause of eggshell thinning and consequent decline in the breeding success of birds of prey. † (Mervyns, p, 78) Equity is a controversial aspect of resource distribution in the world. The gap between the rich and the poor is quite disheartening. Economic processes and advancement also work towards widening the gap. Commercialization of agriculture with intensive use of chemicals, poses environmental degradation. This consequently deprives the land of its ability to naturally produce food thereby lowering its production yield. The poor depend totally on the environment for their livelihood. Inorganic agriculture is a world’s strategy to check the gap between the poor and the rich. It is widely believe that many people in the world sleep without food for many days. Increased food production, will therefore help to resolve one of the greatest challenges that is threatening to tear the earth a part. However, inorganic farming has failed to bridge the gap between the poor and the rich. The efficiency of using chemicals to increase food production is questionable. Traditional means of production were more manual, labor intensive and time consuming with minimum negative impacts to the environment. Current means of agricultural production are merchandized and more efficient as compared with the traditional methods. However, with regard to the environmental challenges, the efficiency of inorganic production to address the abject poverty in the world is low. Ecology is defined as the domestic site of organism, knowledge and the sum of the relation of the surrounding world. It is a self sustaining environment. Ecology is always sensitive to changes. Introduction of foreign substances such as traces of pesticides and fertilizer modify the ecological characteristic and identity. Nutrients like nitrate and phosphate are normally washed down into water bodies when it rains. This initiates the process of eutrophication. Eutrophication is a process whereby the water experiences enrichment with nutrients of nitrate and phosphate. Consequently water lilies, phytoplasm and algae blooms to experience luxuriant growth. This phenomenon has negative impacts on the functions of the water body. In the first place, Algae bloom forms a green like layer on top of the water thereby hindering penetration of light to the water body. Due to high accumulation of substance in the water, decaying process increases. This causes a biological oxygen demand which leads to suffocation of aquatic lives in the water body. Bad smell arises from the water body as a result of decaying processes. The value of water for domestic use therefore reduces.

Corporate University in China Essay

The concept of corporate university (CU) in China is a recent phenomenon although it existed more than eight decades in the western world. Literature reviews indicate that CU is an independent professional-managed entity proactively providing learning intervention in the workplace. With the ownership of the corporation, CU embedded culture and optimized learning through commitment to strategic intent in order to meet organizational objectives. The concept of â€Å"training† has to be redefined. The major key role of CU is to facilitate both individuals and organization to become â€Å"efficient learner† in order to maintain competitiveness in the ever-changing of business environment. Since the start of economic reform in 1978, the Chinese economy has enjoyed a dramatic growth. In 2002 alone, China attracted over US$52.7 billion in foreign direct investment (FDI), surpassing the US. The drastic economic growth and the fundamental structural change in China as a result of government policies, globalization and technological advances will continue to drive the demand for training and competency development. Both local and foreign-invested corporations seek the CU concept as the strategic solution. There are many reasons for corporations establish CU; however, the primary one is to facilitate corporate objectives and support business strategies. Studies on HRM suggest different models vary across different countries. A direct copy from western model might cause ineffective and inefficient. A comprehensive understanding on the CU meaning, how it operates, and its roles are important. In addition, consideration of local elements is necessary in adopting CU in China. Major Chinese characteristics with current corporate situation and issues should be identified. Evidences support that the Chinese contextual variables and their CU motives impact the strategies and development of CU in China. Adapted from Prince & Beaver’s conceptual CU Wheel model, a priori China CU framework encompassed the unique characteristics of China is formulated in an attempt to describe the key functions that an â€Å"ideal† type of CU in China should perform. Based on the theoretical assumptions, the four core subsystems include learning and teaching process, networks and partnership, accreditation system, and marketing process constitute the main elements of the CU process. They work collaboratively with the common goal of supporting business goals and strategies. The two cultural elements, â€Å"guanxi† and â€Å"mianzi†, work as catalyst or lubricator to enhance the effectiveness and coordination. The priori CU framework brings new insight to the CU development in China. Research is performed to test the relevance of this framework across the three major forms of ownership. To achieve the research objectives, an exploratory and descriptive approach is used. This study adopts a qualitative case-methodology based on the in-depth interviews, previously collected data through questionnaires and documentary analysis. The three study cases include: 1. Taikang Business University (TBU) – a joint-venture enterprise with foreign investment; 2. Motorola University, China (MUC) – a wholly foreign-owned multi-national corporation (MNC); 3. X Academy, a state-owned enterprise (SOE) To delimit the study, each case covers background information, its objectives and roles, core portfolio, and the relevance of the priori framework. Challenges and issues of each case organization are addressed as well. A cross-case analysis of the three case organizations is used to identify the similarities and differences. The diffusion of CU practices varies with the investment form and the foreign equity stake. The study provides evident that both the MNC and joint venture case organizations with foreign investment are more mature in their CU process. The integration and coordination of the four core processes that constitute the priori CU framework are strongly evident. A hybrid model of CU practices is adopted with the convergence of practices from the parent country operation and the divergence of practices for the China context. On the other hand, the CU development of the SOE case is less developed. It can be explained that most of SOEs in China lack western management know-how and resources. Some CU sub-processes or practices of the priori CU framework are either missing or too weak in the SOE case. It has been facing problems at the CU evolution. Misconception on training, lack of support from upper management, lack of CU understanding, unable to demonstrate the CU value, ineffective learning process, and the cultural gap are the major issues and challenges for CUs in China. Improvements have to be made before CU can really take off in organizations in China. Recommendations with reference to the priori CU framework are made. Additional comments on CU strategies are given for local enterprises and the foreign-invested organization. It is evident that some CUs such as Motorola University China (MUC) perform a range of strategic functions in China. Among all, it can be summarized into two major categories: developing people and developing business. Although developing people is the most common motive for the CU establishment, the CU strategic orientation towards market-driven and profit-driven is more evident and justifiable to most Chinese enterprises. The CU strategies and practices are highly influenced by the political, economic and cultural characteristics of China. It would be difficult to apply a single CU model to all CU phenomena. Despite the limitation, the priori CU framework can still be used as a tool to describe the current situation in the CU scene in China. It encompasses the unique characteristics of China CU, capable of providing the direction to the CU operations and practices. This research raises a number of issues upon which subsequent research efforts can be expended as follow: 1. Besides the forms of ownership, other company variables such as the industry types, leadership style, corporation sizes, and corporate culture might affect the CU development and practices. Further, the CU strategies and practices are highly influenced by the political, economic and cultural characteristics of China. To what extent these contextual variables influence the CU adoption in China? 2. The major motive for local enterprises to establish CU is to drive corporate-wide initiative, reinforcing and perpetuating behavior towards internationalization. So how do the local corporations, particularly state-owned enterprise, change their traditional view to more global perspective in order to run a successful CU? 3. Different foreign-invested corporations adopt different local strategy. Some focus on globalizing the China operation whilst others prefer to adopt a complete localization approach. Does the local strategy adopted by the foreign-invested corporation affect the CU strategy and development? 4. The dynamic business environment in China creates a constant change phenomenon in corporate strategies. How does CU support the changing corporate strategies and maintain its agility? How does CU demonstrate its value in China? With a large population, fast and rapid growing economy and constant improvement of its people’s living standard, corporations in China enjoy tremendous market potentials. CU definitely has an important role in China. However, a successful CU requires continuously learning and self-reflective. The evolution of CU involves ongoing values, trust, respect, commitment, integrity and enthusiasm. The priori CU framework, to a certain extent, can be used as a tool to explain the current situation in the CU scene in China. With more understanding on the CU practices and development in China, it will benefit both organization decision makers and educational providers to evaluate their responses to what is clearly a growing phenomenon.