Tuesday, January 21, 2020

Attitudes towards women, and their role in American Musical Theatre. Es

Attitudes towards women, and their role in American Musical Theatre. For my essay, I am going to look at the attitudes towards women, both from men and other women, and the significant role that that women had in telling the stories in American musical theatre. Showboat was the first musical of its kind. Up to this point, musicals consisted of songs and dances, with often feeble storylines based around the big stars. Showboat had a real story, adapted from a novel, and both the singing and dancing told the story. At the beginning of Showboat, after we have been introduced to the main characters, we hear the main female characters attitude towards men and love. 'Fish got to swim, birds got to fly, I got to love one man till I die. Can't help lovin' dat man of mine.' Julie seems like a surrogate mother to Magnolia, giving her advice, as we see Magnolia's relationship with her own mother is very strained. Parthy doesn't want her daughter to have anything to do with the stage or Ravenal, the two things her daughter is most passionate about. Julie, on the other hand, just offers Magnolia advice and listens to her. We see Magnolia and Parthy's differences highlighted by the composer's use of the perfect fourth to show Magnolias closeness with the river, and the augmented fourth or tritone to show Parthy's distance from the river and its ideals. We see a mother-daughter relationship, where the mother wants one thing for her daughter and her daughter wants the opposite. The action in the musical then jumps forward and we see a now married Magnolia, destitute in a boarding house. She has been abandoned by Ravenal, just as her mother predicted. We then see Julie, now an alcoholic, who has also been abandoned by her husband. Magnolia comes to audition for a job where Julie is working. She sings 'can't help lovin' dat man' and Julie leaves her job so Magnolia can have it. Magnolia doesn't see Julie, but Julie supports her in this way. The musical ends happily, with Magnolia, Ravenal and their daughter Kim being reunited. Showboat was totally revolutionary, and tackled issues that had never been looked at through this medium before. It paved the way for all kinds of other issues to do with women to be looked at. Porgy and Bess was a totally new concept. Not only did it have a black cast, but it showed the life t... ... but out of place in the liberal seventies. In conclusion, the attitude towards women has changed and developed with that in the developed world. Musicals have both reflected this, whilst at the same time maintaining a continuity of strong female characters. Musicals, whilst being looked at as 'light entertainment,' constantly looked at new issues, often to do with women, to challenge their audiences and society at large. The role women played was obviously integral to the musical's stories as well as also in raising these issues. The roles women played varied widely from mother, daughter, strong, weak, and authoratitive. The issues varied from domestic violence to single parents, and forced society to pay attention to the way these were affecting women's lives. This focus helped play a part in getting equal rights for women and reflects on the society we have today. Bibliography Enchanted Evenings - Geoffery Block Rodgers and Hammerstein Ethan Morden Gonzl's book of the Musical theatre Kurt Gonzl and Andrew Lamb The Complete Lyrics of Cole Porter Hamish Hamilton http://musicals.net http://libretto.musicals.ru http://www.stlyrics.com

Monday, January 13, 2020

Equality, Diversity and Inclusion in Work with Children Essay

Equality, diversity and inclusion in work with children and young people. In this essay i will be discussing equality amongst children, inclusion, inclusiveness and diversity and how to put these things mentioned into practise when working with children and young people. 1, Understand the importance of promoting equality and diversity in work with children and young people. 1.1 Identify the current legislation and codes of practise relevant to the promotion of equality and valuing of diversity. Current Legislations Children Act 1989 – Protecting children’s welfare and to provide services according to the specific needs of children. Human rights act 1998 – specifies and enforces the rights of individuals and if these rights are affected actions can be taken to rectify the situation. Race Relations (amendment) Act 2000 – put in place as an organisation to promote healthy relationships between people from different races. Special educational needs and disability act 2001 – This act was created to stop discrimination by educators towards people with a disability or special educational needs. Disability discrimination act 2005 – get schools to make individual disability equality scheme and access plan. These are made to ensure all parts of a student’s education are accessible and to encourage participation and discourage harassment and discrimination. Read more:  Explain what is meant by inclusion essay Disability Discrimination Act 1995 – To protect the rights of people with disabilities and to make sure they have fair and equal access and opportunities to services. Children’s Act 2004 – Sets a clear duty to provide and maintain effective and accessible services for children & young people and works on and around the basis of Every Child Matters. Education Act 1996 – invokes clear guidelines of a schools responsibility to children with special educational needs, stating that schools must supply additional resources to meet the individual needs of the child or young person. Equality Act 2012 – Clearly states the legal requirements and responsibilities of public bodies such as schools, to provide equality of opportunity for all citizens. This bonds all nine legal laws. Codes of Practise The Special Educational Needs Code of Practice 2001 – This code of practice gives the framework for policy, procedures and responsibilities towards children with special educational needs. It also indicates the level of support vs. what should be provided to the individual to give a clear indication of the steps to take towards accommodating an individual with support needs. Code of Practice on the duty to promote race equality (2002) – This is a statutory code to make sure all public authorities (including schools) enforce and meet their duty set out in the Race Relations (amendment) Act. This requires all schools to produce a written equality policy with practical ways to promote, enforce and demonstrate that they are working towards to following outcomes; * Reduce the margin of educational achievement between different ethnic groups. * Build and improve relationships between different racial groups. * Improve behaviour of pupils. * Promote and encourage greater involvement of parents and the community. * To make sure staff within school reflects cultural diversity of society. * An admission policy that does not discriminate any racial group. * A strategic monitoring method to keep track of how and what affect the policy is having within the school. Removing barriers to achievement: the government’s strategy for SEN (2004) Putting this into place provides a framework to build upon helping to remove barriers and boost the achievement of children with special educational needs (SEN) or disabilities. Guidelines within the document explain the vision of the government for the education of children with SEN or disabilities outlining the principle of: * Early intervention. * The removal of barriers. * Raising achievements. * The delivery of improvements through partnerships across services. Disability Equality Scheme and Access Plan. All schools are required to produce a Disability Equality Scheme (DES) that sets out ways to promote equality opportunity, positive attitudes towards pupils, staff and others with disabilities. Along with the above there must be an action plan in place to outline methods of removing discriminatory barriers for example: * Improvement to physical environments such as lifts, ramps, room layout, higher desks, and wider doors and so on. * Providing information and work in different formats such as larger fonts, auditory work, pictorial. School policies All schools must have policies that are designed to reflect the rights and responsibilities of those within the school. These policies should provide guidance to staff and visitors who attend the school on ways to ensure inclusive practise is used. These policies are as follows: * Race/cultural diversity * Equality of opportunity/inclusive practice * Safeguarding/bullying * Gifted and talented pupils * Special educational needs * Disability access These policies have been made in response to legislations that have been passed. Schools are obligated to monitor the affect of these policies to see what changes they bring forth and to make sure they are for the better, by doing this they can sort out the week points of the policies and adapt them to work for the better. 1.2 Describe the importance of supporting the rights of all children and young people to participation and equality of access. It is important to support participation & equality of access. In my placement this does ensure that every child and young person receives the same opportunities no matter what their culture, background or beliefs are. In order to achieve this my placement came up with the idea and thought it would be good practice to involve the children in the process of finding out what kind of activities and policies work well in my placement and what ones don’t, this would give a sense of the children being valued and boost their confidence. With participation and equality in mind I believe that the Equality act 2010 has a big role to play in improving the surroundings of children that are  stereotyped and categorised by others. The Equality Act 2010 states that there are seven different types of discrimination, they are: * Direct discrimination: discrimination because of a protected characteristic. * Associative discrimination: direct discrimination against someone because they are associated with another person with a protected characteristic. (This includes carers of disabled people and elderly relatives, who can claim they were treated unfairly because of duties that had to carry out at home relating to their care work. It also covers discrimination against someone because, for example, his or her partner is from another country. * Indirect discrimination: when you have a rule or policy that applies to everyone but disadvantages a person with a protected characteristic. * Harassment: behaviour deemed offensive by the recipient. Employees can claim they find something offensive even when it’s not directed at them. * Harassment by a third party: employers are potentially liable for the harassment of staff or customers by people they don’t directly employ, such as a contractor. * Victimisation: discrimination against someone because they made or supported a complaint under Equality Act legislation. * Discrimination by perception: direct discrimination against someone because others think they have a protected characteristic (even if they don’t) If these seven types of discrimination are not monitored and other policies, procedures and practices are not kept in check and reviewed regularly it may have a drastic affect on the way a school is run and children are treated in regards to equality and participation. 1.3 Describe the importance and benefits of valuing and promoting cultural diversity in work with children and young people. I believe in this day and age their still exists a great majority of racism, misunderstandings and misconceptions about people from different countries, backgrounds and beliefs as was there in Little Rock, Arkansas 1957. I will admit not as bad as the little rock protests due to their being laws against racism and so on that were not in place in the 50’s. The point of what I have written above is schools now are teaching their students of all ages about different cultures, ways of living, beliefs, family diversities and so on leading to a better understanding of the cultural diversity and how a Childs fellow pupil ,Only because they are different that they are not all that different and to  embrace them as a human being. If this kind of understanding was taught years ago such a divers section of communities might not be living in segregation as they are today. The ways schools teach children and young people about different cultures are: * Celebrate the customs of pupils from different religions and cultures such as Chinese New Year and Harvest festival. * Learn how to say key words in a different language. * Research different historic events in different countries. * Research different fruits and where they come from.  Experiencing the ways that the above has been explained and taught in my placement promotes diversity and uniqueness within individuals and enables children and young people to understand and embrace each other. If some of these measures are taken to understand different people from different backgrounds it will stamp out tokenism and stereotyping and lead to a better understanding of each other and in the future eradicate racism and bring together coheaded communities. 2.Understand the impact of prejudice and discrimination on children and young people. 2.1 Describe ways in which children & young people can experience prejudice and discrimination. Children and young people can experience prejudice and discrimination in the following ways; * If a child or young person is seen to have a disability they can be instantly labelled as the â€Å"thick† or â€Å"slow† person. * If a child or young person is of a different race may have racial slurs used against them. * Boys are typically stereotyped to be loud and aggressive unlike girls who are stereotyped to be quiet and more intelligent. * If a young person is unsure about their sexual orientation. * A person that has Gender Dysphoria. There are two types of discrimination; Direct discrimination An example is a school might not accept this pupil due to being disabled or because of their race. Indirect discrimination Schools need to be aware of this as schools could to this totally intentional for example, a school trip could be made where they are going to an old corn  mill where there are no elevators just steps and a pupil is in a wheel chair. Discrimination can be: * Institutional: this occurs when a establishments policies and procedures allow them to discriminate both directly and indirectly. * This could occur from individuals or groups within the establishment. Individuals could be staff, visitors or other children & young people. In my placement whilst I was being observed by my assessor I noticed a child had a case of head lice. I reported it to my line manager but because the child was stereotyped as â€Å"scruffy and low class† the case was never dealt with and a week later the parents were issued with a letter home about head lice. I feel this child was discriminated against by the members of staff because he looked different from the other children. 2.2 Describe the impact of prejudice and discrimination on children & young people. When children & young people are discriminated against it can only lead to negative effects. As well as effecting their academic education it can and will affect their health and well-being. The effects of discrimination or prejudice can manifest their self’s in the following ways: * Low self –esteem * Disempowerment * Confusion * Anger * Lack of motivation * Depression. 2.3 Assess how own attitudes, values and behaviour could impact on work with children and young people. As a teaching assistant or a teacher working with children & young people you must make sure to promote equal opportunities, inclusion and to be anti discriminatory. Doing things like: * Not speaking or teaching things about multi cultural events. * Different languages. * Being dismissive to a pupil that is different in the way of culture or  ability. * Being ignorant to a child or young person’s individual needs. All the above could lead to children & young people picking up, taking in and projecting your views onto other children, young people, adults or visitors. Overcoming stigmas attached to disabilities, races and religions is a must before working in schools, to gain understanding of these things will empower you with the knowledge to teach more efficiently and understand in a more diverse manner. I observed in my placement a child that had moved from Pakistan who could barely speak any English was segregated by the children and surprisingly the teacher. When he would try and speak she would raise her hand as a sign to be quiet and he would struggle to contribute to the class till she would verbally say â€Å"Child A be quiet†. This led to the child becoming very aggravated and unsettled for a number of weeks until he started to learn English to the point where he could interact without much thought as to what he was going to say before he said it. 2.4 Describe the importance of promoting anti-discriminatory practise in work with children and young people. The promotion of anti-discrimination should be a focal point for the majority of things that happen in and around schools. It is no good to have policies and procedures and just tokenise them, they need to be enforced so children and young people will follow the lead of the school. The best ways to do this are: * Be a good role model. * Appreciate & promote diversity and the uniqueness of children and young people’s abilities. * Listen to and involve the children and young people. * Treat each child and young person as an individual. * Have a realistic but high expectation of all children and young people. * Support the schools ethos. * Give the children and young people the tool set and skills to be able to challenge prejudice and discrimination by others in a controlled and non-abusive manner. 2.5 Describe how to challenge discrimination. Challenging discrimination is a must in any sort of situation. To do this you need to make sure you know your anti-discrimination policy within your school. The role as a teacher or teaching assistant is to protect children  and young people from discrimination. If you was to overhear or receive a complaint from a parent or pupil about a discriminatory act that has taken place and you ignore it ,you are giving the person victimising the victim the impression it is ok to do, this can then quickly turn into a discrimination epidemic of sorts if left unchecked. To be able to deal with discrimination efficiently you will have to first feel comfortable with your policies, procedures and codes of conduct on the matter. Then approach your line manager or alternately if it is them that is conducting the discrimination then go to your head teacher, explain what has been said to the person or group, state the impact it has had on him/her or them and then suggest a way to enforce your anti-discrimination policy. 3 Understand inclusion and inclusive practises in work with children and young people. 3.1 Describe what is meant by inclusion and inclusive practise. Inclusive: To identify, understand and quash any barriers to participation, education and the feeling of belonging. Inclusive steps taken within schools will ensure that all pupils feel valued, equal and safe in their environment. To do this making sure that you recognise, accept and celebrate a child or young person’s differences and similarities. Inclusion: to ensure all children and young people of and background, situation or ability level are able to participate fully in all aspects of their academic life. Inclusion is not about categorising of viewing everyone as a collective but more like assessing people as individuals and supplying them with the same opportunities as any other pupil. 3.2 Describe features of an inclusive setting for children and young people. * There are some barriers in schools that staff are aware may affect pupils development academically so they make it as accessible as possible. * Pupils are never segregated from their peers as this may make them appear to be inferior to others instead the pupil will receive support whiles working alongside their peers. * Children and young people are encouraged to use their voice to make heard their opinions and views weather this be in an informal manner or through the school council. * Regular training is provided to keep staff up to date on inclusion, diversity and equal opportunity policies and procedures. * The schools work in partnership  with the governors, parents, staff and the pupils. * Schools pro-actively work with other professions like speech and language therapists and educational psychologists to ensure children and young people receive the correct support for their individual needs. 3.3 Describe how inclusion works in own sector of the children’s workforce. All sectors that work with or come into contact with children all share the common concept of inclusion and what it is. The way it is implemented may vary depending on the company/ organisation and it what way they work with children, but whatever the company / organisation they must always keep the child, children or young people at the centre of all practises. Early Years Foundation Stage (EYFS) and the National Curriculum all give clear outlines on how the curriculum should be delivered, how to make it inclusive and to the learning and assessment of the material being taught. The National Curriculum Inclusion statement states that schools must: * Provide a curriculum that is accessible and achievable to all pupils. * Recognise that â€Å"All pupils are entitle to a high standard or education†. * Meet the interests of both individual and all pupils as a whole. * To Assess, recognise and remove any barriers that may be stopping learning and assessment. In my placement there is a child with severe hearing difficulties , we assessed her hearing level with an outside agency that works with the local hospital to find she could hear nothing when being spoke to in school. We spoke to the specialist who supplied us with a tower speaker and a microphone that clips on your top so, when you speak the sound of your voice is amplified on the wave length of the Childs hearing aid allowing her to hear clearly in turn providing a solid education. Personalised learning To raise standards in schools and to help people with special educational needs to achieve personal learning was developed. Personal learning is catered to a child or young person’s specific needs to ensure they receive a healthy and fulfilling education regardless of their background, culture, special educational needs or disability they will receive the support to make progress. The key elements to making personalised learning so successful are: * Receiving a challenging curriculum at their level. * Staff who have high but reasonable expectations. * Setting personal targets. * Highly focused assessments. * Early identification and interception when targets are not being achieved.

Sunday, January 5, 2020

The Problem Of Cloud Technology - 1211 Words

1. Introduction Cloud technology is attracting increasing attention from industry and scientific areas. It has been treated as one of the most important technologies and shown promising future. Cloud is the technology to provide a quick, secure, convenient net computing and data storage service and implemented over the Internet, which is capable of sharing a pool of configurable computing resources with on-demand network access. Cloud technology provides various specific services such as software application, data storage, hardware, and infrastructure. People access Cloud via the internet through web browsers to finish on-demand services, while this was implemented on traditional deploying on-premises servers in old days. Although†¦show more content†¦To achieve the objective above, we need to study how Cloud work internally and externally, what the vulnerabilities and threats are in Cloud, and how to prevent an attack by exploiting the vulnerabilities. Additionally, discussion of specif ic countermeasures for the vulnerabilities and threats is necessary. Fragmentation-redundancy-scattering (FRS), Digital signatures, Homomorphic encryption, and Encryption will be introduced in order to prevent attacks regarding threats and vulnerabilities of Cloud technology. 2. Layers Technically, Cloud is as a term of a platform, it provides, configures and reconfigures servers while the servers could be virtual machines and physical machines. Additionally, Cloud is also as a term of applications that are described as to be accessible over the internet based on the support from powerful servers and large data centers. Therefore, Cloud is quite different from traditional computing paradigms because of its scalable. Cloud is an abstract entity to supply different levels of services. Shown by figure 1, Cloud is typically providing three types of services: Software as a Service (SaaS), Platform as a Service (PaaS), and Infrastructure as a Service (IaaS). Figure 1: A layered model of Cloud Computing (Source: Qi Zhang et al., Cloud computing: state-of-the-art and research challenges, J Internet Serv Appl (2010) pp. 7–18) 2.1 Software as a Service

Saturday, December 28, 2019

Management Des Opération Renault Rapport - 4921 Words

Rapport Final Renault Trucks Rapport Final Renault Trucks Sommaire Introduction 1 Prà ©sentation de l’entreprise 4 Histoire de l’entreprise 4 Actività © du Groupe 5 Implantation 7 Modà ©lisation de l’Opà ©ration 7 Chaà ®ne Logistique 7 Vision Globale de Supply Chain 7 La Chaà ®ne Logistique 8 Description en dà ©tail 9 Carte de pilotage en temps rà ©el14 Anticipation Court/Moyen Terme15 Structuration Long Terme16 Interaction avec l’environnement17†¦show more content†¦La seconde partie sera consacrà ©e à   la modà ©lisation des opà ©rations que nous avons pu observer dans l’usine de Và ©nissieux ou qui nous ont à ©tà © dà ©crites par notre guide : la chaà ®ne logistique, le pilotage en temps rà ©el, les anticipations de l’entreprise à   court et à   moyen termes, la structuration à   long terme et l’interaction avec l’environnement. Enfin, la dernià ¨re partie de ce rapport sera dà ©dià ©e à   l’approfondissement du thà ¨me du lean management au sein de l’usine de moteurs de Và ©nissieux. Cette partie abordera les deux principaux piliers du lean, à   savoir le jidoka et le juste à   temps. Prà ©sentation de l’entreprise Histoire de l’entreprise L’histoire de Renault Trucks commence à   Lyon en 1894, lorsque Marius Berliet conà §oit sa premià ¨re voiture puis, en 1906 son premier camion. La production  « de masse  » (40 camions par jour) commence lors de la guerre de 14-18 afin d’envoyer un maximum de camions au front. Dans la pà ©riode d’aprà ¨s-guerre, l’entreprise se doit de se diversifier pour continuer d’exister, les premiers accords avec Renault sont crà ©Ãƒ ©s pour la construction d’un char commandà © par l’armà ©e franà §aise. Berliet va ainsi continuer ses partenariats afin de produire des machines toujours plus avancà ©es, comme lors de son association pour la production duShow MoreRelatedLa Stratà ©gie de Gamme Au Sein de L’entreprise11056 Words   |  45 Pagesstratà ©gie de gamme au sein de l’entreprise Introduction  : Une gamme de produit est la rà ©ponse de l’entreprise aux besoins dà ©tectà ©s sur le marchà ©. Qu’elle soit destinà ©e aux consommateurs ou aux entreprises clientes, la gamme est avant tout la rà ©ponse aux attentes ou aux besoins ressentis. Le responsable produit, structure souvent sa gamme sous plusieurs dimensions et niveaux lui permettent de bien segmenter sa clientà ¨le afin de mieux lui rà ©pondre et l’aider de ce fait à   se repà ©rer par rapport à   l’offreRead MoreShared Service Center42220 Words   |  169 PagesManagement control in Shared Service Centers - How to influence people in the striving towards organizational goals Authors: Emma Carlsson Ann Schurmann Avdelning, Institution Division, Department Ekonomiska institutionen 581 83 LINKÃâ€"PING Sprà ¥k Language Svenska/Swedish X Engelska/English Rapporttyp Report category Licentiatavhandling Examensarbete C-uppsats X D-uppsats Ãâ€"vrig rapport ____ URL fà ¶r elektronisk version http://www.ep.liu.se/exjobb/eki/2004/iep/015/ Titel Title Fà ¶rfattare AuthorRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesManagement Course: MBA−10 General Management California College for Health Sciences MBA Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−58539−4 Text: Effective Behavior in Organizations, Seventh Edition Cohen Harvard Business Review Finance Articles The Power of Management Capital Feigenbaum−Feigenbaum International Management, Sixth Edition Hodgetts−Luthans−Doh Contemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell LeadershipRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesProduction Project Manager: Becca Groves Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Senior Art Director: Janet Slowik Art Director: Kenny Beck Text and Cover Designer: Wanda Espana OB Poll Graphics: Electra Graphics Cover Art: honey comb and a bee working / Shutterstock / LilKar Sr. Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Full-Service Project Management: Christian Holdener, S4Carlisle Publishing Services

Friday, December 20, 2019

Why Be Concerned About Cyber-Security - 3693 Words

Why Be Concerned about Cyber-Security? Introduction Cyber security became ever more crucial for global business and modern society. We are living in a data-centric world in which information technology and associated communications systems as well as networks that provide goods and services permeate every facet of our lives. This creates the safeguard of our digital assets and activities within cyberspace of critical importance, whether for individual life experience or a prosperous and sustainable society. But the challenge to understand cyber risk and deliver effective and accessible security becomes harder as technology continues to rapidly evolve and our systems become ever more complex. We are increasingly dependent upon such†¦show more content†¦At the same time, individuals are also the victims of a wide range of cybercrimes and cyber nuisances such as spam, phishing, and computer fraud. Because today’s technologies generating cyber risks makes it very difficult to fight potential attackers in advance, the adop tion of technical and procedural protective measures becomes a crucial element in ensuring security. Similarly, for more than two decades, businesses and governments worldwide have struggled to understand the nature and scale of the cyber threat facing them, and to develop appropriate responses to tackle it. In many cases, the strategies adopted to manage and mitigate these risks have included heavy investment in information assurance. Despite this investment, the view of many professionals is that a persistent adversary will still get through most organisations’ defences. Countering the threat of attack on critical information assets and systems has emerged as a key priority for our federal government and other governments worldwide. Similarly, private sector corporations are taking the risk of cyber attacks with increasing seriousness, in part as a response to a series of high-profile attacks from banks to online retailers to ISPs. Against this background, attention is increasingly switching to deterring such attacks before they take place. This focus is especially prevalen t among governments, which have the necessaryShow MoreRelatedCyber Systems And The Security Measures926 Words   |  4 PagesIn our ever changing world, cyber systems have become a critical part of our everyday life. They play a role in almost everything that we do in areas such as wall street, banking, hospitals, electric generation and delivery, water treatment and delivery, phone conversation, the defense of our nation and I haven’t even scratch the surface of the countless way cyber systems have become a iatrical part of our everyday life. 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My interest and studies in computers has compelled further research into this assertion. It was my prayer this belief would prove completely unfounded. If not, I’d hoped my exploration would reveal this topic is not a problem without solutions. I continue to hope that by addressing this topic and increasing awareness, those with power will give this issue increasing attention toward solutions. I have written this hoping to reach out to all concerned Americans hopingRead MoreThe Effects Of Arp Cache Poisoning On Your Network1703 Words   |  7 Pagesyou are concerned about ARP cache poisoning on your network. Securing the LAN :- ARP Cache Poisoning is only a viable attack technique when attempting to intercept traffic , between two hosts on the same local area network. The only reason you would have to fear this is if a local device on your network has been compromised, a trusted user has malicious intent , or someone has managed to plug an untrusted device into the network. Although we too often focus the entirety of our security efforts onRead MoreHow to End Cyber Bullying1307 Words   |  6 Pages Cyber bullying can be more terrifying than standard bullying, because the target typically does not know who is after them. Cyber bullies believe that because they are posting anonymously or not using their names, they can get away with anything. The case is that Internet activity is traceable. It is important to know that cyber bullying can be charged as crimes. In some cases, cyber bullies will be charged as sexual predators and have to be on the registry. Furthermore, items posted on the InternetRead MoreEssay Cyber Security Departments1894 Words   |  8 Pagespart about our everyday life and we can find technology being used nearly everywhere. Most systems in today’s countries and societies rely on technological infrastructure; these systems include transport systems, factory systems, power plant systems and water sanitation systems. 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Thursday, December 12, 2019

Professional Accounting Business Auditors

Question: Describe about the Professional Accounting for Business Auditors. Answer: What is the role of auditors? Describe their role in the Enron Scandal. Discuss the responsibility that auditors bear in such a situation. Auditors and auditing firm are those groups of people that protect the interest and management of business organisation has complied with applicable laws. Audit can be defined as the systematic process of examination of financial statements of business organisation i.e. auditors has to ensure true ands view of financial statements. Role of auditors Role of auditor is to check internal control system that is present in entity but not to implement internal control system. Auditors role is to independently assess, examine and put its opinion on internal control system. Under internal control audit performed by auditors can provide recommendation to management but not required to implement those recommendations. Role of auditor is to act in best interest of shareholders and public at large. Role of auditor includes representative and protector of shareholders and public. Any misstatement or fraud detected by auditors shall bring to the notice of share holders through audit report (Dibra, 2016, 22-29). Another role of auditor is to audit the financial statements of the business entity. This role of auditor shall be kept far away from the role of consultant of management. As a consultant, auditors can give advice to management of business organisation. These advices are related to betterment of financial statements and making adjustments in financial statements while presenting. Role of auditors in Enron Case Enron Scandal had been uplifted in 2001 and since then questions on auditors and their roles and responsibilities has been raised. Enron Scandal pinpoints systematic accounting and auditing fraud in its financial statements that has lifted its stock prises (McLennan and Park, 2016, 55-60). Relying on auditors report of Enron, Arthur Andersen Company, put many shareholders in loss. In this case, Arthur Andersen Company has supported such fraud by indulging in window dressing of financial statements of Enron (Brown et al., 2014, 425-430). This scandal has puts many questions on roles and responsibilities of auditors while performing audit of any entity. In case of Enron, auditor had merged both the roles and has acted in the capacity of auditor and management consultant (Crockett and Ali, 2015, 80). This act of auditor Enron, Arthur Andersen Company diluted the real role and responsibility as auditor that they have towards share holders and public. As a consultant Arthur Andersen Company has provided various advices to Enron enterprise like merger, acquisition, de-merger, sub division and other management decision related consultancy. In the capacity of consultant, auditor of Enron has provided services for restructuring of financial statements in order to adjust management transactions (merger, acquisition, demerger, etc). Therefore auditor has performed both their roles at the same time and lacks or ignores most important responsibility of being independent and free from biasness. Auditor plays important role in Enron scandal in helping management in conducting fraud in financial statements by providing unqualified opinion on false or material misstated financial statements. It is not possible that auditors are not aware of the facts that management and directors has misstated or indulge in such activities. Auditors acting as a consultant of Enron, has co-operated with the management for committing fraud. Another fact that auditors of Enron, Arthur Andersen Company, are auditors of Enron for past many years and are aware about all facts (Dogui et al., 2014, 17-23). Therefore this situation also proves that auditors, Arthur Andersen Company, has played important role in Enron scandal. Enron has used the concept of consolidation of accounts as they had created a SPE (Special purpose entity) with auditors to play major role in it. Then at that point of time role of auditor comes into play in terms of making full disclosure to share holders regarding act of mana gement of Enron (Brown et al., 2014, 425-430). Auditors are not able to perform their duties or role as protector of interest of share holders. Responsibility of auditors Auditors conduct audit of financial statements and following are roles of auditors: Opinion on financial statements- Primary role and responsibility of auditors is to provide opinion on financial statements. They are not responsible for correcting or rectifying but to examine and then make opinion on financial performance of business entity. Opinion of auditor is to opine that financial statements of business organisation are free from material misstatement. Auditors are not required to rectify miss-statements in financial statements of business entity but to establish their opinion (Simpson et al., 2016, 710-714). Opinion of auditors is based on detailed examination and verification of books of accounts. In Enron scandal, auditors, Arthur Andersen Company, fails to perform this responsibility as they had provided biased opinion on financial statements of Enron. Protection to shareholders- Another responsibility of auditors is to protect stakeholders of the business organisation by examining actual financial position of the business organisation. Auditors have responsibility to reflect its opinion on truth and fairness of financial statements of business organisation. This is one of most important responsibility of auditor to protect interest of share holders and group of stake holders who are interested business entity (Blythe, 2015, 198-206). In case of Enron scandal, auditors was failed to perform this responsibility as they provided false opinion on financial statements and financial position of Enron. Enron has incorporated special purpose entity for diverting assets and debt to show strong financial statements (Zager et al., 2016, 695-698). Conflict of interest- Conflict of interest is the situation where auditor is not independent towards his / her work or in disclosing true and fair view of financial statements of business organisation. It is the responsibility of auditor to free from any biasness; same has been encountered in the case of Enron Scandal. In this case, auditor had not performed its responsibility of making themself free from conflict of interest, many directors and management had influenced auditor for such conduct (Bazrafshan, 2016, 305). Therefore it can be said that, it is the primary responsibility of auditors to check and examine independence in any business entity. Another point that shall be noted is that Arthur Andersen Company is the auditor for Enron for many years and is aware financial position. Detection of fraud and informing management- Responsibility of auditors include detection of frauds and errors that are present in financial statements of business entity. Detailed examination and application of audit techniques while performing audit are expected from auditors appointed by business entity (Hoffman et al., 2014, 103-110). This responsibility of auditor is lacking in the case of Enron, they are required to inform management and to share holders through audit report. Conclusion At last it can be concluded that auditors of any business entity are well aware of financial position while performing their duties. Earlier auditors enjoy liberty of not having any penal provisions on their negligence of work or indulging in fraud. But as Enrons scandal becomes public, it was warning alarm for professional bodies and for professionals. There are certain roles of auditors that they are required to perform while discharging their duties. Auditor shall clearly distinguish their two major roles i.e. as management consultant and as auditor of business organisation. Enron scandal has separated these two roles or services from each other and more transparent vision can be seen from here. Responsibility of auditor includes maintaining independence while performing their duties ad shall be free from any biasness. References Bazrafshan, S. (2016). Exploring expectation gap among independent auditors' points of view and university students about importance of fraud risk components. Iranian Journal of Management Studies, 9(2), 305. Blythe, S. E. (2015). The in pari delicto defense for auditors in professional negligence cases: Imputation of managers unlawful acts to the client firm. Accounting, Economics and Law - A Convivium, 5(2), 193-226. doi:10.1515/ael-2013-0057 Brown, V. L., Daugherty, B. E., Persellin, J. S. (2014). Satyam fraud: A case study of india's enron. Issues in Accounting Education, 29(3), 419-442. doi:10.2308/iace-50735 Crockett, M., Ali, M. J. (2015). Auditor independence and accounting conservatism: Evidence from australia following the corporate law economic reform program. International Journal of Accounting and Information Management, 23(1), 80. Dibra, R. (2016). Corporate governance failure: The case of enron and parmalat. European Scientific Journal, 12(16) doi:10.19044/esj.2016.v12n16p283 Dogui, K., Boiral, O., Heras?Saizarbitoria, I. (2014). Audit fees and auditor independence: The case of ISO 14001 certification. International Journal of Auditing, 18(1), 14-26. doi:10.1111/ijau.12008 Hoffman, W. M., Frederick, R. E., Schwartz, M. S. (2014;2013;). Business ethics: Readings and cases in corporate morality (Fifth;5;5th; ed.). US: Wiley-Blackwell. McLennan, A., Park, I. (2016). The market for liars: Reputation and auditor honesty. International Journal of Economic Theory, 12(1), 49-66. doi:10.1111/ijet.12080 Simpson, S. N. Y., Aboagye-Otchere, F., Lovi, R. (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: Perspectives of some internal auditors in ghana. Social Responsibility Journal, 12(4), 706-718. doi:10.1108/SRJ-09-2015-0134 Zager, L., Malis, S. S., Novak, A. (2016). The role and responsibility of auditors in prevention and detection of fraudulent financial reporting. Procedia Economics and Finance, 39, 693-700. doi:10.1016/S2212-5671(16)30291-X

Wednesday, December 4, 2019

Economics of Law and Organization for Gender-myassignmenthelp

Question: Discuss about theEconomics of Law and Organization for GenderInequality. Answer: Introduction: The gender inequality is one of the common factors of occupational inequality that can be seen in most of the work places, worldwide. Under this imbalanced situation, women have enjoyed less power over the management and consequently have earned less remuneration compare to that of male employees (Lutter). Hence, at present, various economists and socialists have discussed this topic critically and consequently have intended to find some effective solutions. In 2017, the International Labor Organization (ILO) has prepared a report based on this specified inequality and has provided two suggestions to overcome this (Okonkwo). This essay intends to focus on the first suggestion, which has argued to promote equal remuneration between male and female employees regarding their work, based on equal value. Hence, to understand the overall scenario, a brief literature review is going to be done, after which the essay can analyze about the gender pay gap along with its measurement. Moreover, some suggestions, based on this inequality problem, can be provided in the context of Canada. At the end, this essay intends to provide an appropriate conclusion, based on entire discussion. Literature Review: According to the report of the ILO, global community is experiencing huge challenges due to gender gaps, where men have received more preferences to obtain a job compare to women. Thus, according to the statistical analysis, the present participation rate of global labor force of women is only 49% while for men; it is 27% more. However, between 1997 and 2017, this gap, based on participation rate, has experienced a decreasing trend, worldwide (Ilo.org). At the end of 2017, some countries like Arab States, Northern and Southern America have experienced the highest gaps that exceed 50% points. The worldwide unemployment rate for women has remained 6.2% in 2017 while this rate for male has remained at 5.5%, which in turn has measured the inequality gap by 0.7% (Bowen, et al). According to some predictions, those rates are going to remain unchanged in 2018 as well. However, this rate has varied worldwide, based on economic conditions of different countries. The unemployment rate in emerg ing countries has increased from 0.5% in 2007 to 0.7 % in 2017 (Zimmermann). On the other side, in both developed and developing countries, this rate has remained at 1.8% and 0.5 %, respectively, during the same period. However, for the Arab States and Northern Africa, this condition has remained poor compare to other countries. In the context of employment, only 5.5% men are contributing their labor in family works, while that for women is 15% (Afiouni and Charlotte Karam). By contributing in family works, a person cannot receive fixed remuneration but perform their job under an unorganized sector with great efforts. In developing countries, this condition has influenced to increase the employment gap, significantly. After analyzing those data, the ILO report has suggested that economic benefits can be earned by reducing the participation rate and unemployment rate. By enhancing job opportunities, each country may increase its national income, which in turn can help it to develop its respective economic conditions. Moreover, by employing women, a country can overcome other economic obstacles, for instance, welfare development of women, which in turn can help an economy to experience economic growth (Simmons, et al). In this context, the concerned report has analyzed some socio-economic factors, for instances, marital status, work life balance and lack of transportation that have adversely affected the worldwide employment opportunities of female workers. Hence, it is essential to provide work conformity for both men and women employees as this can further help a country to reduce gender inequality in work places. In addition to this, the specified report has suggested some policies that can help a workplace to reduce this gender discrimination. According to those policies, firstly, a company needs to promote equal remunerations in work places to provide equal values for both male and female workers. Secondly, the society needs to cure the actual causes behind this inequality from its root by providing equal educational rights to both men and women. Lastly, some laws and policies can be implemented to eliminate the gender description within a work place. Gender pay gap and its measurement: The gender pay gap measures the difference between earnings of women and men, representing as a percentage of mens earnings. This internationally based measurement describes the position of women in world economy, that is, the overall position of women within an economy, instead of considering the roles of their works (Blau and Kahn). This gap can be affected by various factors, for instances, biasness and discrimination regarding hiring and pay decisions, unpaid care and domestic work of women, lack of flexibility regarding workplace and impacts of female dominating companies on economy and so on. The size of this gender gap model not only considers the amounts of remunerations paid to men and women employees but also on the way, this payment is measured. This gap is measured based on the hour of payment, which can be divided into full-time pay, median pay and ordinary pay. Hourly pay is considered widely, as it provides a fixed amount of work and does not directly influence the aggregate number of hours of a persons work. On the contrary, the amount of remuneration, received per hour based on the number of working hours per week can affect weekly pay. For part time workers, this way to measure payment is not appropriate (Kaufmann). Annual pay has few criteria to measure pay equity as periods out of work can affect this as well. Hence, based on those different units of measurement, the size of the gap can vary. For instance, the U.S Bureau of Labor Statistics and the U.S Census Bureau have represented that in 2009, womens earnings, among full-time year-round workers aged 16 ye ars and more, have remained 85.5 % of men, based on median hourly pay (Theis et al.). However, this amount has remained 80.2% of mens, when it is measured on the basis of median weekly earning while 77% of mens when this size is measured on the basis of median annual income (Ilo.org). Assumptions/ biases of pay equity: It is often seen that economists prefer the hourly pay to measure earnings as it provides less biased outcomes of the gap. Two assumptions can support this view. Firstly, it is considered that hourly payments can be measured appropriately and secondly, this measurement can represent worker input in a gender-neutral and fair way. Moreover, equality based on hourly earnings, may not show equality regarding the total labor-market rewards. For instances, hourly wage rates sometimes do not consider extra hours if those labor work more than 40 hours in each week (Auspurg, Hinz, and Sauer). However, a negative aspect of hourly pay can also be seen, where it does not consider the hourly rate for those people, whose hourly wage cannot be defined by compensation. Thus, based on some real analysis, it is seen that hourly pay has some drawbacks. Firstly, this measurement does not provide accurate value always as reporting regarding the hours worked may face trouble due to workplace reporting sta ndard. Secondly, during this estimation, both men and women may tend to be biased based on their different requirements, for instance, women sometimes consider that they deserve less amount of remuneration compare to that of men. Hence, from those reasons, it can be said that the exclusive reliance based on hourly earnings to control the seriousness and size of the gender pay gap may mislead others. Thus, to get more realistic and unbiased estimation, it is essential to consider all measures together. Solution in the Canadian context: The standard employment relationships (SER) states about the employment of male workers while non-standard employment relationships (NSER) is represented by female workers. During the era between post Second World War and the mid-1970s, the structure of Canadian labor market has chiefly based on SER. However, this relationship has decreased later while NSERs has increased significantly, which in turn has increased the mismatch between tools of new employment norms and labor regulation (Fortin, Bell, and Bhm). Thus, the country has revised its labor policies to facilitate the feminization of employment. Canada has understood the requirements of new deregulation labor policy, urgent requirement regarding new principles and new employment relationships regulation to refresh the collective bargaining system and a new contract based on gender. Those options have helped this country to develop its labor market further. In conclusion, it can be stated that gender inequality is increasing significantly, which in turn has generated huge pressure on a countrys socio-economic and political condition. This statement can be supported by various statistical data, which has described that women have faced various difficulties all over the world, to find a job. They also have experienced constraint regarding the wage structure and facilities obtained from management. The International Labor Organization has made a report, based on this inequality and at the end, it has suggested two ways to over this constraint. Firstly, through providing same remuneration, the country can overcome this gender inequality. Secondly, ILO has also suggested for analyzing and overcoming the chief causes within society that has generated this inequality. In this context, the essay has described about the Gender pay gap and its measurement process as it helps to understand about difference between earning of female and male employ ees based on mens income. At the end, a solution has been described based on Canadian context. References: "International Labour Organization."Ilo.org. N.p., 2018. Web. 4 Apr. 2018. Afiouni, Fida, and Charlotte Karam. "Debunking Myths Surrounding Womens Careers in the Arab Region."Career Guidance and Livelihood Planning across the Mediterranean. SensePublishers, Rotterdam, 2017. 55-70. Auspurg, Katrin, Thomas Hinz, and Carsten Sauer. "Why should women get less? Evidence on the gender pay gap from multifactorial survey experiments."American Sociological Review82.1 (2017): 179-210. Blau, Francine D., and Lawrence M. Kahn. "The gender wage gap: Extent, trends, and explanations."Journal of Economic Literature55.3 (2017): 789-865. Bowen, Paul, et al. "Work-related contact, workfamily conflict, psychological distress and sleep problems experienced by construction professionals: an integrated explanatory model."Construction Management and Economics36.3 (2018): 153-174. Fortin, Nicole M., Brian Bell, and Michael Bhm. "Top earnings inequality and the gender pay gap: Canada, Sweden, and the United Kingdom."Labour Economics47 (2017): 107-123. Kaufmann, Karen M. "The gender gap."Beyond Red State and Blue State. Routledge, 2017. 104-120. Lutter, Mark. "Do women suffer from network closure? The moderating effect of social capital on gender inequality in a project-based labor market, 1929 to 2010."American Sociological Review80.2 (2015): 329-358. Okonkwo, Peter Obi. "Application of treaties in Nigeria vis--vis the instruments of the international labour organisation."Nnamdi Azikiwe University Journal of International Law and Jurisprudence9.2 (2018): 149-157. Simmons, Sharon A., et al. "Gender gaps and reentry into entrepreneurial ecosystems after business failure."Small Business Economics(2018): 1-15. Theis, Kristina A., et al. "Prevalence and causes of work disability among working-age US adults, 20112013, NHIS."Disability and health journal11.1 (2018): 108-115. Zimmermann, Susan. "Equality of Women's Economic Status? A Major Bone of Contention in the International Gender Politics Emerging During the Interwar Period."The International History Review(2017): 1-28.