Leadership interview Essay

Our group interviewed five leaders varying from business owners to Sr Vice Presidents of different organizations. As we began to analyze the interviews from our leaders we noticed more common themes than differences amongst them. The first common theme was that three out of the five leaders stated that they defined themselves as participative leadership styles. They functioned as a facilitator rather than simply issuing orders to those that they support. The leaders encouraged active participation from their teams allowing them to express their opinions and be able to demonstrate their abilities. Our leaders participative leadership styles allows the skills of all their team members to be utilized in making suggestions and decisions but the leader is still responsible for making the final decision. This will allow everyone to have their input and provide a well rounded decision that will create a positive environment which will only bring profitability to the organization. As the tra its theory of leadership, most of our leaders agreed that leaders are born with leadership characteristics. They also agreed that there are certain characteristics that can be strengthened and developed by the leaders through their childhood years, beliefs, the environment in which they surround themselves, the ability of how they learn, and most importantly how they react when being provided with feedback. Leaders can enhance and learn certain characteristics through advice, observation of others, and their own experiences. Everyone is born with certain characteristics that will develop into strengths and weaknesses. A good leader will identify these characteristics and apply then into their leadership capacity. As far as the common characteristics that the leaders valued in their employees commitment to the vision of the organization was among the most common. By having the same vision people have a better understanding of the future environment where they are operating, a better understanding of what the organization must be like in the future to be successful, a common goal for building team work and a common vision ensures that everyone makes decisions based on the same direction. Our leaders agreed that result driven employees were another characteristic that they value. Our leaders explained that they like their teams to bring forth not only the problem but possible solutions tha t will help make the best decision for the team and at the same time enhancing the  teams’ decision making skills. Trustworthiness and interpersonal skills were also common characteristics that our leaders stated that they valued in their employees. Interpersonal skills are needed on a daily basis which would include verbal communication, non-verbal communication, listening skills, problem-solving, and decision making. One of the leaders stated that â€Å"the biggest challenge day to day is people and remembering that people are people.† This is when having a person with good interpersonal skills can be very useful to the organization. When it came to the decision making process our leaders stated that they like to take their time in making the correct decision but at times when time is limited they need to follow their instinct based decision. When time is not of the essence our leaders stated that they make their decisions in the following steps: 1) Identifying and clarifying the issue in question this gives them an opportunity to gather facts and ask questions about the issue in question 2) Possible solutions or options 3) Process the information that has been provided to them and then finally 4) Implementing the decision. This process allows the leaders to strengthen the communication between the leaders and their team. This goes back to making a decision where everyone has input based o n the vision and culture of the organization. Consistency with solutions to issues will bring consistency when the need for a resolution arises within an organization. You will have the ability to treat issues equally and know that you have done your due diligence in gathering as much facts and data necessary to make the right decision. One thing that our leaders agreed is that they lead by example. Leading by example is one of the strongest ways to show your dedication the team. As a leader you have to remember that actions speak louder than words. Our leaders know that treating our employees with honesty and respect in another motivation for their employees. Leaders understand that how they treat a person is the same way that the person will treat them. As far differences between leaders there were not noticed during the interview process there were not any that were noticeable. They all seemed to have the same values when it came to their teams or departments. They all expressed that they have confidence in the teams and the people that work with them. The answers provided by the leaders tie into what we have learned in class because as the interviews were being conducted we looked at leadership styles of each individual leader. We also analyzed the examples  that they provided as they explained their styles an d made sure that the style matched the examples that they were providing us. For example, in the case where our leaders stated that they considered themselves Participative style we looked for examples that clearly matched the style like the leaders being supportive of their teams and the input. All leaders mentioned a clear vision of the organization that they support. In order for our leaders to expect that others follow that vision that would need to understand it themselves. It was very interesting to see that all the leaders had a vision that coincided with the value system of the organization. The most important lesson that we learned about true leaders is that leaders will support and help strengthen characteristics of those that are willing to follow to the vision of the organization. We have a better understanding of what leaders expect from their teams and will make the team be effective.

My Personal Philosophy Essay

Every human is bestowed upon themselves the right to live how so ever they choose to live. As humans in a society, we live to better ourselves and our future generations. Everyone has a goal that they want to live up to. Achieving this goal is considered success. I believe though that success isn’t achieving goals, instead, success is living with an active soul. Emerson, in his speech to Phi Beta Kappa says -â€Å"The one thing, in the world, of value is an active soul. † Emerson infers that success doesn’t come from reading books, but from becoming active. The imaginative genius, Albert Einstein, says in his famous quote that he isn’t a genius. Rather he is a human with an active curiosity. Curiosity is a gift of the soul. Curiosity is the soul saying that it wants to learn how to express itself even more. 2009 Nobel Peace Prize Winner, Barack Obama, tells the world that it isn’t he who has won the prize. He says that all Americans out in the world, who better their society by being actively involved, are the true winners of the prize. A common attribute that all these peoples include contributing to their own success is activeness, activeness through their soul. All these people are people who not only changed their society, but changed the world. There are many more who are of as equal value in their contributions to individuals of the planet. All these people are people who do not simply live life with a pattern. They are not people who no longer care as to pay the slightest attention to their heart’s desire. These people are people who live life actively. Actively through their soul and hence they are success. Not only a success to themselves, but to the society around them. Their success is praised, but the honor should go to their souls which took on the challenge of remaining dormant or becoming active.

A Man’s Character Is His Fate to What Extent Is Othello’s Own Character?

‘A man’s character is his fate. ’ To what extent is Othello’s own character the cause of his downfall? According to Aristotle’s Poetics, a classical tragic hero should be renowned and prosperous, superior in some specific way, so that the reversal of fortunes or downfall, stirs up feelings within the audience of a greater intensity. Such disastrous results are often triggered by the mistake of the tragic hero due to their tragic flaw or hamartia, which is often linked to hubris or excessive pride.In Shakespeare’s Othello, as a General of the Venetian army, Othello meets these criteria, as his mistake is to trust ‘honest Iago’ and convince himself that revenge upon Desdemona will lead to honour and success. In fact, as with most tragic heroes, it is this decision which leads to his destruction. However, it is important to consider whether Othello’s ruin was the inevitable result of the defects in his character or whether the re were other forces, outside of his control, which led him to his doom.If it is solely Othello’s hamartia which leads to his downfall, then it must be related to the change in his perception of Desdemona. In Act 1, when warned by Brabantio that Desdemona may also deceive Othello, Othello retorts passionately: ‘My life upon her faith! ’ The exclamation here demonstrates the dedication and trust that Othello feels towards his new wife, but by Act 3, Othello is already beginning to doubt her: ‘By the world,/ I think my wife by honest, and I think she is not’ (3. 3. 389).Shakespeare’s use of cosmic imagery when Othello swears illustrates the magnitude of Othello’s resentment at his own hesitation, as his judgement is usually impulsive, as in Aleppo, (5. 2. 361) when he knew immediately to ‘smote him thus’, as he was certain of his enemy, but in this case, doubt has impaired his vision and he is unsure who to trust: his new wif e or ‘honest Iago’. Othello’s peripeteia occurs when he decides to trust Iago; however, the audience are surprised at this decision, as it is unclear what has changed his perception of Desdemona so that he condemns her as ‘that cunning whore of Venice’ (4. . 88). Some critics are of the opinion that it is jealousy that has clouded his judgement thus, and argue that this must be his hamartia. However, it is equally possible that Shakespeare has given Othello the ‘fitness of character’ that Aristotle stated was an important feature of a tragic hero, as his true hamartia may be his value of the honour-shame culture which existed among European Elizabethan warriors, and is linked to the hubris common in tragic heroes.It can be argued that the shame induced by the idea of his wife’s unfaithfulness results in his downfall, which Shakespeare expresses through animalistic imagery: ‘I had rather be a toad/ And live upon the vapour of a dungeon/ Than keep a corner in the thing I love/ For others’ uses’. Therefore, Desdemona’s murder becomes an act of sacrificial love: ‘A murder which I thought a sacrifice’ (5. 2. 64) as he feels that ‘else she’ll betray more men. Perhaps it is for this reason that, in his death scene, Othello says: ‘For naught I did in hate, but all in honour’ (5. 2. 301) and calls himself ‘An honourable murderer’. Either way, possible flaws like these suggest that Othello’s downfall was his own doing as such traits may have driven him to trust Iago and murder Desdemona, actions which in his anagnorisis led to extreme suffering, and caused him to commit suicide. Alternatively, Othello’s impulsive and passionate nature could also have contributed to his downfall, as this may have been his hamartia.This would fit the necessary ‘consistency’ outlined by Aristotle, as the same passion and instantaneou s response can be found in his reaction to Brabantio in scene 1 as in the later scenes, in his immediate reaction to Iago’s suggestive statements. At first Othello responds calmly: ‘Why dost thou ask? ’But the more evasive Iago is of such questions, the more it riles Othello and Shakespeare uses cosmic imagery when Othello swears such as ‘By heaven, I’ll know thy thoughts’ to demonstrate the value that Othello assigns to Iago’s opinions.When Iago eventually suggests that Desdemona is dishonest, Othello trusts Iago to ‘Give [him] the ocular proof’ (3. 3. 361), and some critics may argue that this rash decision to trust Iago is proof that Othello is impulsive, causing him to make foolish decisions. It is for this reason that he accepts Iago’s story of Cassio’s dream as the ‘ocular proof’ even though Iago admits ‘’Tis a shrewd doubt, though it be but a dream’; Othello immediately reacts: ‘I’ll tear her all to pieces! ’ (3. 3. 433).Shakespeare then uses dark and malignant imagery to show Othello’s passionate rage with phrases such as ‘Arise black vengeance’ and ‘tyrannous hate! ’ Such imagery would have been significant to an Elizabethan audience, as they considered the colour white to symbolise purity and goodness, whereas black had strong connotations of the devil, evil and uncleanness, thus highlighting the wickedness in Othello’s disposition. Therefore, this can be used as evidence that Othello was only convinced byIago’s improbable suggestions because he was led by passion and impulse, being ‘Perplexed in the extreme’ by rage, instinctively trusting Iago. The motif of blood that Shakespeare includes supports this: ‘O, blood, blood, blood! ’ (3. 3. 452) as it has connotations of violence, therefore foreshadowing the violence of the final act, in which the motif is repeated by Desdemona: ‘Some bloody passion shakes your very frame’ showing the connection between Othello’s hamartia and Desdemona’s murder.On the other hand, it can be argued that Othello’s downfall was not his own doing. In Act 3 scene 3, Shakespeare first suggests that Othello truly doubts Desdemona when he says, ‘And yet how nature erring from itself-’ (3. 3. 229) because he thinks that being white, Desdemona would prefer a white man like Cassio to himself. Such racial insecurities are highlighted in Othello’s character throughout the play, and may be the reason behind the pains that he takes to impress people through his speech and experiences.However this line implies that Othello’s doubt in Desdemona were the result of racial insecurities, and whilst they could be singular to him, the prejudices that existed against ‘Moors’ in the Elizabethan era, and in the play suggest otherwise. Queen Elizabeth com plained in 1601 of the â€Å"great numbers of Negars and Blackamoors which are crept into this realm,† 1 a feeling also expressed in the play when Othello is condemned as an ‘old black ram’ (1. 1. 89) and a ‘Barbary horse’ (1. 1. 111). Such animalistic metaphors emphasise the low opinion that Elizabethans had of ‘Blackamoors’, which may have been the root of Othello’s downfall.Similarly, the unconventionality of Othello’s marriage to Desdemona rebelled against Elizabethan ideology, being ‘contrary to nature’ as critic Karen Newman put it, which presented an obstacle in itself. Their marriage broke the natural order causing chaos and consequently, as in most tragedies, this chaotic force had to be destroyed for order to be restored. Such ideals may be evidence that the couple’s ruin was inevitable, as to an Elizabethan audience, they symbolised the unnatural, chaotic force which must be overthrown.Alterna tively, it is equally possible that although Othello had many flaws, it was Iago who acted as a catalyst by exposing them, thus causing Othello’s downfall. Shakespeare frequently alludes to this through recurring motifs which show Iago’s power of corruption, the first of these being poison. For example, when plotting, Iago refers to poison when he says: ‘I’ll pour pestilence into his ear’ (2. 3. 346), and then in the final scene, Lodovico summarises the 3 corpses as ‘poisons sight’, thus demonstrating the link between Iago’s manipulation and the plight of Othello and those around him.Shakespeare builds upon this manipulation through the motif of turning, as Iago vows to ‘turn her virtue into pitch’ (2. 3. 350), in the same way that Othello turns ‘Turk’ through the metaphor in his final speech, ‘an turbaned Turk†¦ traduced the state†¦ And smote him thus’ (5. 2. 349-52), and is evide nce of Iago’s success in turning Othello from a General into an enemy of ‘the state’. Similarly, the black and white imagery of ‘virtue’ and ‘pitch’ is repeated by Othello himself when referring to Desdemona’s reputation: ‘begrimed and black/As mine own face. However, ‘begrimed’ implies that both characters are stained, but as Desdemona is innocent, and Othello’s inherited ethnicity determines his skin colour, the simile could relate to Iago’s manipulation, and the darkness that he has brought upon the couple. This is mirrored by the transformation of Othello’s language: formerly grand verse depicting his former successes becomes sinister and dark, with animalistic imagery of goats, monkeys, toads, and poisonous snakes, and diabolic metaphors for Desdemona such as ‘fair devil’, which liken his language to that of Iago.These changes are evidence of the vital role of Iago in Othel lo’s downfall, suggesting that Othello’s flaws, although numerous, may not have been fatal. It is for this reason that the phrase ‘Perplexed in the extreme’ in Othello’s final soliloquy, can take on a double meaning, as although Othello’s passionate emotions of jealousy, rage, and shame clouded his judgement, Iago’s ability to manipulate, which Shakespeare has emphasised through his use of repeated motifs and imagery, could have been the other vital factor.It was this combination that influenced Othello to make the fatal and mistaken decision that Iago’s suspicions were correct and believe that his honour would be regained if he took vengeance upon Desdemona. Iago was only successful because of Othello’s hidden flaws, but equally Othello’s flaws were deeply buried within him, allowing him to become a General of the Venetian army, proving that they were not fatal, but aroused by skilful manipulators like Iago. 1584 words Bibliography †¢1 = http://www. suite101. om/content/elizabeth-i-motives-for-expulsion-of-blackamoors-from-london-a248507 †¢A. C. Bradley (1904) Shakespearian Tragedy, New York: Palgrave Macmillan †¢Beard & Kent (2008) AQA AS English Literature B, Cheltenham: Nelson Thornes †¢Marian Cox (2003) AS/ A-Level Student Text Guide, Othello, William Shakespeare Oxfordshire: Phillip Allan Updates †¢http://www2. cnr. edu/home/bmcmanus/poetics. html †¢http://www. britaininprint. net/shakespeare/study_tools/race. html †¢William Shakespeare (2003) Othello Edited by Norman Sanders Cambridge: Cambridge University Press

Strategic Management Case Study Example | Topics and Well Written Essays - 2250 words - 1

Strategic Management - Case Study Example The marketing projection is done by taking into consideration the entire products of Fujifilm and its market growth in the past years. The operational estimation is conducted by considering the set marketing plan. The outer and inner environment of the company and the competitors’ strength, as well as weakness, facilitates to estimate the operational prediction. The financial analysis is done by examining the marketing and operations of the company and their performance along with income statement of the previous years. The paper also covers the process of implementation of major objectives in order to achieve success. Finally, the paper is completed with a brief conclusion. The sales projection relates to the estimation of potential sales of a company at a certain time period. The sales projection of Fujifilm’s products and services can be prepared for the coming five years. The marketing projection of Fujifilm for successive five years from the present scenario is based on several factors. There may be external or internal factors that affect sales projection (Sane Jose State University, â€Å"Process for Sales Projection†). The marketing and sales of the product of Fujifilm have helped to increase its market share and proper planning will enhance its growth in the coming years. The various factors that are responsible for Fujifilm’s future projection are seasonability aspect prevalent in business, comparative situation of the economy, fashions of new products, changing population and productivity, income of consumer, present market share, innovative product lines, inventory shortage, recent trend in sales and price changes among others (Sane Jose State University, â€Å"Process for Sales Projection†). The various marketing products of Fujifilm are ‘electronics products’, ‘highly functional materials’, ‘medical imaging’, ‘life science’, ‘graphic arts’, ‘optical devices’ and ‘documents’. These products are expanding globally and are in huge demand in the market. To maintain its demand in future, the company needs to develop various marketing techniques. The market share of LCD FUJITAC in a global market is 80% and for WV film it acquires 100%.

Ethics & Criminal Justice Essay Example | Topics and Well Written Essays - 1000 words

Ethics & Criminal Justice - Essay Example Moreover, Schafer also contends that when confronted with an ethical predicament, most of us would try to involve balance in our decision making process which has either long term or short tem consequences. The author, furthermore, describes a 'fit' - a 'good fit' results to equilibrium while a 'bad fit' increases conflict. Thus, according to the author, leading an ethical life decreases our confrontation with ethical predicaments. As constraints in time limit clear thinking, individuals must make ethical choices giving sufficient considerations to the consequent 'dilemmas' which may arise from the previous choices we have made. For the author, ethical decisions 'consist of a series of choices', not a single decision, hence, as ethics cements and builds strength of personal character, it does not come free of pain (Schafer 2002). Similarly, defining ethical behavior does not come free of pain and constraints. Each of us has her own definition of ethics and morality molded mainly by our environment, our individual perception or our personal experiences and our cultures. Thus, the dilemma in ethics is also a dilemma in bestowing it 'justifiable' definitions. Our predecessors, as well as contemporary thinkers and philosophers from the age of antiquity, of various cultures and beliefs were not spared of this predicament. Consequently, one takes a subjective characterization of ethical standards based on our justice system, local regulations, religion, education, culture and our surroundings. What results is a more relative view of ethics versus the ideal ones proposed by Plato or Socrates or Heraclitus. The relative view versus the ideal and universal definition of ethics presents a dilemma since we do not know when to draw the line between realistic ethical applications from the ideal ethical propositions or wh en and how to apply both principles. Hence, I take the prevailing social and cultural view of what ethical behavior should be. Since society is a result of adaptation to the changes that occurred in our environment, and aims to provide protection of right and promotion of justice, social, legal and cultural standards - standards enshrined, for instance, in our Constitution, laws, social norms, acceptable behavior - of ethical principles, these standards should be the guiding principles of ethical behavior. However, the implications of these principles as defined by our system and aforementioned ethical bases are that, ethical standards and principles evolve over time. 'Evolve' for me, does not really mean 'improve' or 'progress' but rather 'change' for the purpose of adaptation or the preservation of life, liberty, respect for the rights of others and justice or fairness. These ideals, norms and even 'realities' of ethical standards are evident in almost every culture in every commu nity and units of society all across the globe. Thus, even though they are not perfect, ethical principles in my society are 'justifiable' definitions as, apparently, the same ideals exist in other societies, and therefore I take that what is right and 'just' in the society I live in, should be applied using the full force of the law, even if the application of such principles cause much grief. As aforementioned, such principles and ideals of ethics should evolve and

Business and Economic Forecasting Research Paper

Business and Economic Forecasting - Research Paper Example ant to note here that increase in wage rates will also results in increase in the spending power of the consumers and consumers will be willing to pay more for the products, thus it can have some positive effect on the economy. On the other hand the increase in the transportation costs will have double fold negative impact on the economy as the consumers will have to also bear the increased in the transportation costs. Hence, there can be different economic scenarios during different economic times. For instance, during the economic boom the increase in wage rates will not have strong negative impact on the economy, as the people will be ready to pay more for the products. However, the increase in the transportation costs will negatively influence the economy. But the increase in wages will have greater overall effect on the economy. On the other hand during recession the increase in the wages will have less positive and more negative impact, as still people will be more inclined towards saving and hence will be reluctant to pay more for the products. Similarly the increase in the transportation costs will have negative influence on the economy. Hence, it can be said that the wages will have more effect on the state of the economy in different time periods. So the slope value of wages will be high as compared to that of the transportation costs in the multiple regression formula (Hoshmand, 2009). During regression analysis and evaluating regression models it is important to check that whether the regression model is efficient or not. For this purpose different tests and methods are used by the researchers. One method used in this regard is the R2 test. The researchers use The R2 test in order to check whether the forecasted values are closely related and associated with the original values or not. This means that the high value of R2 depicts that there are less or few errors and residuals in the regression model. If the value of R2 is closer to one it means that

Brain Drain and Brain Gain In Asia (India, South Korea, China) Research Paper

Brain Drain and Brain Gain In Asia (India, South Korea, China) - Research Paper Example However, a different trend was noted towards the turn of the millennium where many immigrants from these Asian countries embarked on a reverse mode to their countries of origin (Lien & Wang 156-157). In this regard, the return channel of the immigrants meant substantial brain gain for the developing countries and absence channel for the western countries. It has been noted that professionals from China and India who have acquired higher education in the western countries are increasingly been forced back to their homelands. This is as a result of the economic instability and changing immigration laws in the western countries such as the United States. On the other hand, it is plausible that about 55% of Indian immigrants and about 80% of their Chinese counterparts return to their homelands due to the availability of equal business and employment opportunities back home. On a specific basis, about 30% of these immigrants have returned home due to increased job security. In addition, 2 8% have been attracted back by brighter future prospects, and 25% have been attracted by enhanced education systems and options. Furthermore, about 12% of the immigrants have cited attractive employment packages as their major reasons for opting back to the motherland (Paldam 458). Within the Asia-Pacific region, immigration and emigration of professionals and skilled workers has become as a pivotal point for some of the world’s economic movers including China and India. It has been noted that some of the major reasons that initially contributed to the movement of professionals from India and China included shortage of skilled labor, changing demographic patterns and rising costs of living. It is noteworthy that enhanced social, economic, political, and educational environment in the Asian region are churning new opportunities for migrant students, talented individuals, and skilled labor (Paldam

Case 1 Study Example | Topics and Well Written Essays - 1250 words - 1

1 - Case Study Example In the current allocation, male athletes are allocated $36, 760, female athletes allocated $29, 084 thus making the difference to be $7, 676hence taking KSU away from complying with the Title IX because it does not relate well with the indirect costs used in the scenario. The total cost per male and female student athlete if football is eliminated will be 29, 101for male and29084 for women. The total cost per women did not change because they did not participate in football. However, the total cost per men reduced because the number of footballers was reduced. The current cost per athlete is almost average making it fair in terms of Title IX. 3. Additional of female’s hockey team will reduce the cost per female athlete from 29, 084 to 25,689 while the cost per athlete for male athletes will remain unchanged. This will be against Title IX because the difference in cost is higher per athlete thus implying that less cost is allocated per female compared to what is put for male athletes. The additional cost will reduce the direct cost while indirect cost will remain unchanged though the increase in number of female athletes will mean that indirect cost will be reduced. The institution should ensure that the total cost per athlete is equal regardless of gender as stated by Title IX. That is the only sure way they can comply with the act. 4. When the number of events is used as a basis of calculating indirect cost, the total indirect cost for male athletes will be 3.817,029 while that for female athletes will be 4,061,469. In that regard, the total cost per athlete will be 33, 6262 for males while that of females will be 34, 904. This is fairer as per the Title IX because the cost per athlete is slightly close implying that the organization allocates almost similar amount of cost to all the athletes regardless of their age. Female athletes have more events

Article critiquing Essay Example | Topics and Well Written Essays - 2000 words

Article critiquing - Essay Example Hence, the variables considered by Vries & et. al. (2014) can be critiqued as identifiably measurable holding considerable significance in the nursing approaches to the domain. To be noted in this regard, with proper recognition of the relationship amid the two measurable variables, practitioners would be able to enhance effectiveness of the cure facilities by upholding positive beliefs amid type 2 diabetic patients concerning medication, which in turn would be useful in reducing treatment complexities. This in turn suffices a key requirement of quantitative researches, as was highlighted in Parahoo (2006: pp. 50) that â€Å"quantitative research is primarily concerned with measurement†. Another criterion highlighted in the Holland and Rees model is the broadness and significance of the research issue concerned, based on the perceptions of the researcher. Vries & et. al. (2014) argue that because of treatment complexities, fallacies and risks of ineffectiveness increase in the cure mechanism for type 2 diabetic patients, stressing upon the worthwhile characteristics of the study. As negative medication beliefs amid patients provoke them towards non-adherence to the routine care mechanism, the problem does signify a major issue in the domain. The issue has been a point of discussion in previous studies as well, which indicates its widespread nature and considerable significance as well. However, Vries & et. al. (2014) can be criticised for providing insignificant attention towards an elaborated literature review that hinders its reliability to a certain extent. Contradictorily, the significance of the article increases as the researchers have provided considerable at tention towards defining the variables with clarity and detail. The aim considered for the study in Vries & et. al. (2014) concentrated on the identification of relationship between medical beliefs among type 2 diabetic patients and treatment complexities because of their non-adherence

Trade Unions and High Performance Working Essay

Trade Unions and High Performance Working - Essay Example The government also has not been left behind in passing legislations that ensure protection of worker’s rights. High performance working involves employee involvement and participation, learning and development, teamwork, information sharing, and other HR practices such as talent management, and performance management among others (Cox et al. 2006). The role of trade unions has been declining over the past two decades which bring us to the question as to whether trade union presence enables the British management to develop high performance. To answer this question, the paper will discuss the various high performances work practices in British organisations today and assess their effectiveness in absence of union representation. This is to try to show that despite declining union influence in organisations today, most of the practices require the presence of the union for them to be effective. Another issue of importance is whether an extended coverage of employee rights to of fer protection to workers can be a replacement for union representation given the nature of British laws which allow discretion to management in enforcement. Over the years, women participation in employment has increased but women have yet to achieve equal treatment as their male counterparts, does this require the intervention of unions? Another key debate is the work-life balance. HRM friendly practices claim to enable workers to have flexible working so as to balance work and family life and so are legislations passed to that effect such as the Working Time Regulations, but the question is, â€Å"are workers having a satisfactory work-life balance and what is the role of the union in this matter?† Another issue worthy noting is the current revitalisation efforts by the unions especially through advocacy for lifelong learning. The paper will first give a short history of trade unions to include the structure and changing legal framework of employment relations. The paper w ill then cover the alternative forms of voice both individual and collective and their effectiveness as well as the legal institutions and regulation of workplaces. The increasing role of women in trade union will be discussed and finally the paper will discuss the strategies used to revitalise unions such as use of learning representatives. History of Trade Unions Trade unions in Britain can be traced back to 17th century during the time of crafts trade whereby craftsmen formed guilds to guard their trade. The system of employment relations in place at that time was voluntarism characterised by low regulation or non government intervention in employment issues. The craftspeople carried out their trades at home and engaged the services of family members as apprentices and therefore there was no need for intervention. However, industrialisation changed the nature of employment relations as work turned to the factory system where labour was impersonal. The trade unions became more org anised as various guilds from different parts of the country joined to form unions so as to protect themselves from the effects of the factory system (Hyman, 2001). The role of the earliest unions was to offer mutual assistance to members and to defend their jobs and wages. As crafts trade was wiped out by

The Supernatural in the Voice Essay Example for Free

The Supernatural in the Voice Essay Thomas Hardy is a poet well known for his pessimism and dark and gloomy undertone in his poems. He does not believe in God or heaven, but instead in the supernatural or spiritual force. This is strongly evident in the poem The Voice. The woman that call(s) to (him) is his wife Emma, whose death is the source of his pain. The persona never refers to Emma by name, instead he calls her the woman, she or as a ghost in After a Journey and even as a shadow in The Shadow on the Stone. The persona no longer calls Emma by name as he no longer recognises what form she has taken now that she has passed away and where (she) will be next theres no knowing. As Hardy does not accept the theory of heaven, he firmly believes that Emma is alive around him in the form of spiritual energy. Energy cannot be created or destroyed, but only converted to other forms. He believes that Emmas soul has been converted to another form, one that is very much alive, or at least in his mind. Hardy cannot deal with his great loss, and so he recreates Emma in his subconscious. Emmas ghost does not haunt him; it is he that makes the decision to see her. Let me view you then, he says. As Emma lives in the supernatural world, the persona has to move from the rational to the irrational world in order to view her. He imagines her calling to him; can it be (her) that (he) hear(s)? The repetition of call to me is a device used to signify how her voice echoes in his subconscious. Emma tells him that she is not as (she was) and that she has changed from the one who was all to (him). He then decides to conjure up an image of her when they were courting, a time when she was young and vibrant with life. Every detail is cemented in his mind, even to the original air-blue gown. Air-blue is a translucent, even transparent colour, one that ghost or spectre would appear as. In the third stanza, the assonance in the words wistlessness and listlessness create a soft, mysterious and flowing sound to signify the sound the breeze is making, hence having an onomatopoeic effect. Also, the breeze is personified, but it is more the persona that is listless than the breeze itself. The word dissolved adds to the image of Emmas soul being simply disintegrated in the wind. The wet mead sets the perfect atmosphere for an illusion; mysterious, foggy and spooky. The broken rhythm, as well as the alliteration of the line, Thus I; faltering forward enhances the physical image of the persona stumbling and struggling along. The effect of the vision on the persona is physically and mentally draining and leaves him weak. This relates to the poem The Going, where enjambment of the word I is used to show how the persona is on the edge of desperation. The leaves around (him) falling indicate that it is autumn, but rather creates the mental image that it is the persona falling. In the poem the Shadow on the Stone, the persona states that summer brought (them) sweets, but autumn wrought division between him and Emma. Autumn is clearly a season of despair and sadness for the persona. Onomatopoeia is used in wind oozing, the oo sound representing the wind and creating a ghostly and eerie effect. The thorn from norward represents the pain and anguish the persona is experiencing, and the wind carries it to him. And still he hears the voice of the woman calling. Throughout the poem, there runs an echo of a supernatural force. The poem resonates with sadness and melancholy, and with the voice of a beloved woman long dead. The irrational world is the only realm where the persona can be rational and sane. The personas love for the woman is so strong; he is willing to sacrifice his sanity in order to meet her. The poem has an extraordinary impact on the reader, and is proof that loves knows no boundaries and is not limited only to the physical world.

Debussys Petit Suite Essay Example for Free

Debussys Petit Suite Essay Claude Debussy (1862-1918) was one of the most important composers of his time and is considered the founder of the impressionist movement, essentially a one-person revolution. Born in Saint-Germain-en-Laye, Debussy was the eldest of five children of a crockery shop owner and a seamstress. Despite early dreams of becoming a virtuoso pianist, Debussy found greater success working as a composer, producing his first works as a teenager. His first piano work was written at age 18, and within a few years, he was composing symphonies, cantatas and operas. The origin of the his impressionistic music stemmed from the Impressionistic art of compatriots- Monet, Renoir, Manet, and others, with the tendency to hint at an idea rather than state boldly, to feature color and atmosphere over Germanic clarity. The piano remained his main instrument and he ultimately became best known for his mature works for the instrument. His piano music is distinctive for its luminous tonal colors and often evoke an other-wordly and ethereal sense. This is a result of his skillful use of parallel chords, treatments of layers of refined sound, unresolved harmonies, unusual pedal effects, free modulatory procedures, and full exploitation of the piano’s resources. Debussy was only 24 years old when he began working on the 4-hand Petite Suite. The charming 4-movement suite was written about the same time as his two Arabesques for piano, conjuring a similar sense of lightness and delicacy, as well as conveying the same immediate charm. The work was originally conceived for piano, but was later re-scored for full orchestras. The reworking of Petite Suite for orchestra was accomplished not by Debussy himself, but by Henri Boesser, a slightly younger French composer who was noted for his orchestration skills. In its original form for piano, Petite Suite was first performed on February 2, 1889 by Debussy in collaboration with the pianist-publisher Jacques Durand. Transcriptions for string quartet, flute solo, saxophone solos, and other instrumentations have been written and performed. This works has a simple lyricism that contrasts with much of the composers music from the late 1880s Like the paintings of the Impressionists, most of Debussy’s music including the Petite Suite is inspired by the outdoors, suggesting moods and giving glimpses of nature. For Debussy, music always began where words and sight left off. The first movements of Debussy’s Petite Suite of 1889 are drawn from two poems of Verlaine’s 1869 volume Fà ªtes galantes. The poems evoke the era of 18th-century aristocrats on country outings, the world depicted in the fanciful paintings of Fragonard and Watteau. En Bateau is one of the composer’s â€Å"water pieces’ presenting a delicate theme reminiscent of Faure rippling accompaniment. It suggests revelers in a boat have their minds on romantic trysts as they sail at dusk on a dark lake. Debussy’s music captures perfectly a mood of water-borne serenity and languor, opening with a kind of musical sigh that made the Petite Suite immediately popular with a wide audience. The next movement, entitled Cortge, Procession conveys the idea that boat revelers are playfully making their way along a promenade to retire from the boat ride. The third movement Menuet, triple metered dance, and fourth, Ballet although not set to a particular poem articulate broadly the nostalgia and the sparkle held in balance throughout the poems of Fà ªtes galantes. The final movement is an energetic, festive dance movement with the title Ballet.

The Furniture Company Spark Furniture Marketing Essay

The Furniture Company Spark Furniture Marketing Essay Introduction This report is based on the furniture company Spark Furniture. This report helps us to assess the current strategy of our enterprise using internal and external analysis. External analysis of spark furniture will identify major factors affecting the industry in which it is operating and to relate its opportunities and capabilities. PESTEL, Michael Porters Five Forces framework and SWOT helps to examine the strategy of spark furniture. Company overview Spark furniture emerged by taking over a small enterprise dealing with furniture groups operating from couple of years. It went with a unique strategy of cost leadership. Its products are Bed, Sofa, Dining table, and Coffee table. It has the third highest market share in overall market segment. The company is well s and known for its lower unit cost and offers lower price than competitors. Strategy Strategic management is defined as The art and science of formulating, Implementing, and Evaluating cross functional decisions that enable an organization to achieve objectives. (Fred, 1999) The strategic position is concerned with the impact on strategy of the external environment, an organizations strategic capability (resources and competences) and the expectations and influence of stakeholders (Johnson et al., 2008). Strategy is the pattern or plan that integrates an Organizations major goals, Policies, and action sequence into cohesive whole (Henry et al., 2003). Goals: States what is to be achieved and when results are to be accomplished, But they do not state how the result are to be achieved. Major goals those that effect the entitys overall direction and viability are called strategic goals (Henry et al., 2003). Policies: policies are rules that express the limit within which organization action should occur. These rules always take the form of contingent decisions for resolving conflicts among specific objective. (Henry et al., 2003) The strong strategic position is an indicator of high profitability and growth. The strategic position of Spark Furniture can be understood by carrying out different analysis on its external and internal environmental factors, and understanding its capabilities. External environmental analysis The different layers of environment that affect the market trends can be classified as macro-environment, Industry, competitors and markets. The analysis of these layers will give a better understanding of factors affecting the performance of Spark Furniture. (Refer Appendix A) PESTEL In analyzing the macro-environment, it is important to identify the factors that might affect a number of essential variables that are likely to influence the organizations supply and demand levels and its costs. (Henry et al., 2003) The Pestle Analysis is used to analyze the factors prevailing in macro-environment which may or may not influence the business, but knowing them and understanding them will help in overcoming uncertainty. (Refer Appendix B) Political Factors: Government regulations like taxation, labor policy, and excise duties issues may be a threat, as these policies will change with the change in government. Recently increase in VAT by 20% led our sales to decrease we are trying to cut down prices and provide customers with their requirements with a reasonable and effective fair price keeping in mind both companies and customer interest. This would help Spark furniture to increase its sale. Recession also affected the companys market share. It reduced peoples earning and spending capacity. Environmental Factors: Furniture industry has a number of environmental impacts that are caused by humans. The emergence of environmental concern as one of the critical factors in strategic business planning indicates the growth of environmental movement in the market place (Menon et al., 1999). Spark furniture focuses on furniture reuse, Environmental disposal green transport and recycling the products which cannot be repaired. This becomes advantage to some extent as it is able to reach the people easily with eco-friendly sense. Social Factors: These refer to what is taking place socially in the markets in which it operate or expect to operate like cultural norms, Population growth rate, Age distribution, Global warming(Due to cutting down of trees). The changes in life style of the people and attitudes to work and leisure also persuade market share. Sometimes strikes affect the market share. In Spark furniture there was a transport strike as the labour union and the employers have not reached a new collective labour agreement. For this reason during 6th period only 70% of goods are delivered and during 7th period no goods are delivered because of which company has to suffer a share loss of -0.17%.(Refer Appendix C) Technical Factors: Change in trend throws a challenge in providing customers with latest trend in the market. But on the other hand this gives an opportunity to be a leader in the market if the trend is grabbed by using latest technology and brought it to customers. These factors can affect the cost, Quality and may lead to innovation. For example, development of online shopping is well established in the market and upgrading the manufacturing process will yield to high quality products. Economic Factors: Economic factors affect industries are Access to credit, Demand for goods, and Technological advancement. The main economic threat would be existing competitors in the market. Company had a loan of  £150,000.00. Interest rate may go up due to inflation in the market this could affect the supply chain due to shift in the cash flows. Spark furniture has successfully sold its entire inventory from last 6 periods at the cheapest price possible apart from its competitors. Legal factors: Spark furniture follows the rules and maintains the specific standards set by the law, so that there is no difference of interest. These factors can affect how a company operates, its costs, and the demand for its products. Also, as it is taken over an existing business, all the legal documentation must be verified thoroughly. Limitations of Pestle Analysis: As the external environment is changing constantly, PESTLE analysis should be done on the current market situations (Cambell et al., 2002). It is also essential to analyze the level to which PESTEL is applied. When considering companies such as Apple, Samsung, PepsiCo, Volvo and Disney it is important to consider that they have many different parts to their overall business they include many different divisions and in some cases many different brands. Porters five forces model Porters five forces is a framework for the industry analysis and business strategy development developed by Michael E. Porter in 1979. It draws upon economics of industries to derive five forces that determine the competitive intensity and therefore attractiveness of a market. (Refer Appendix D) SWOT analysis An analysis of strengths weakness and opportunities threats has been drawn for Spark Furniture. (Refer Appendix E) SWOT analysis of Spark indicates where the company is good at and the areas of improvement. It helps as a planning tool to evaluate its strategic position and to relate it to its competitors (Basu, 2009). Stakeholder Mapping Stakeholder Map shows relationship of stakeholder individuals and groups to one another and finds out the role which each entity is playing. It also shows how an organisational environment must be navigated for successful implementation of change (Berkhout, 2002). Stakeholder Map of Spark Furniture is shown in Appendix F. Strategic group analysis Strategic groups are organisations within an industry with similar strategic characteristics, following similar strategies or competing on similar bases (Johnson et al., 2009). Strategic group analysis can be useful for the following: Understanding competition Deciding a Strategy In the Furniture sales world there exist many companies that try to be the market leaders by maximising their profits and expanding their market share. Spark Furniture is accompanied by other competitors like Leaf furnishing and Green furnishing. The identical strategies like cost leadership, differentiation, focus or stuck in the middle could be followed by these companies because most of the furniture companies deal in common products like the Bed, Sofa, Dining table and Coffee table. Entry of new competitors in the market increases the competition. Availability of more attractive and cheaper versions of products and services will always makes Spark Furniture to upgrade the technology which could increase the research cost. Down fall in the economy could result in the decrease of demand for furniture goods which could affect the overall demand and market share. Strategic capabilities According to Johnson Scholes (2009) strategic capability can be defined as the resources and competences of an organization needed for it to survive and prosper. These capabilities differ from organisation to organisation. Examples of capabilities are logistics, frugal systems etc. Having these capabilities differentiates them from others in achieving a better market share. Strategic capabilities are combination of Threshold resources, threshold competences, unique resources and core competences. Threshold resources: Threshold resources of Spark Furniture are its ability to provide a wide range of choices and offers to consumers at a low price than its competitors backed up by its product quality. Threshold competences: Threshold competences are the processes to be followed, to meet the requirements of customers. For Spark Furniture their aim is to provide products at an low price while keeping the standard quality. Unique resources: The unique resources are unique techniques that help in knowing the drivers of competitive advantage. The unique prices and exhibition of products by Spark Furniture help them to reach a wide range of customers like people who could not spare more money for shopping. Core competence: Core competence for Spark Furniture is its growth strategy of Cost Leadership which helps in offering unique attributes valued by customers for a low price, and perceived to be better than that of competitors. This allows the enterprise to achieve leadership in market and long term sustainability. Diagnosing strategic capability The strengths and weakness of organisation can be identified by analysing their strategic capability: Strengths: Spark offer benefits to valued customers. As a Furniture company, the unique marketing techniques backed up by the inbound and outbound logistics helps them to maintain the uninterrupted supply of products to the customers thus helps in providing qualitative services and products at affordable cost. Weaknesses: Targeting only a particular market segment of people by proving products at low prices could slow down the growth of the company from emerging markets. Evaluation of current strategies of Spark Furniture The strategy adopted by Spark Furniture is based on the generic strategies of Porter and that of Growth Strategy (Ansoff). That is the Cost Leadership and Market Penetration Strategies. The following analysis shows how the decisions undertaken affect the market share of Spark Furniture and its impact on its income and growth. (Refer appendix G) Cost Leadership: The strategy of Cost Leadership helps the way Spark Furniture operate as they tend to target to provide their customers with a good quality products at a very low price than its competitors which helps them to perceive better than their competitors. Market Penetration: This strategy of growth has been adopted by the company to introduce existing products in existing markets in an attempt to leverage the companys brand name. This could enable the company to create a broader customer base. The impact of the above decisions can be known by looking at the market share they are able to take part of the competitors market share and by finding new customers or by getting current customers to use more products. It is considered a low risk method to grow business. Strategic clock The model of strategic clock has been adapted from Cliff Bowman. Strategic clock shows the different positions in a given market where customers have various needs in terms of price (Johnson et al., 2009). By using this model we can study the competitive advantage of Spark Furniture. Bowmans strategy helps us to find out the companys competitive status by using some strategic options. These options are the No Frills, Low Price, Hybrid, Focus and differentiation. Of the various strategic options Spark Furniture had opted for Low Price that is where the company seeks to achieve a lower price than its competitors at the same time providing similar benefits and quality as their competitors. (Refer Appendix H) The reason for the company to adapt a strategy like Low Price is that it could target the people that are most interested in Low price products. As result of the above strategy the concept of Cost Leadership will also be achieved so that control over the price elasticity of the goods sold can be achieved. Competitive advantage The main competition for Spark Furniture is from Leaf Furnishing and Green Furnishing for the leadership in market share and growth. This is making the market segment competition more severe. As a result of the Cost Leadership strategy adopted by Spark Furniture, they are enjoying a healthy market share which is reflected in the rising growth of their market share considerably and as a result the inventory turnover is good and which in turn increased their income. (Refer Appendix I) Sustainability of spark furniture Sustainability of Spark furniture can be explained by analysing the key areas in its organisational growth. The main strategic decision of Cost Leadership helps the company to retain their own customer base which in turn helps in achieving a steady share in market for a long time. Its policy is to provide good quality goods at an affordable price due to its innovative price strategy. This helps the company to maintain its aim of providing products at lower prices than its competitors and thus increasing its brand value. The main costs that could occur for Spark could be, in its education level in order to build up its innovation areas to provide more quality products and still been able to maintain low price. It also needs to spend a bit on Human Resource areas in order to keeps its staff happy and retain their loyalty for a better future as the loyalty of employees is not looking great at the moment which could affect the quality.(Refer Appendix G) From customers perspective Spark Furniture could sustain in the future as long as it can give customers the quality products at a lower prices than its competitors and by doing so it can maintain its brand value and image which could help the company to grow more heights. The other factors that could threaten Spark Furniture sustainability like their slow growth in innovations which could bring down quality of products and thus affecting its market share and need to improve its HR area in order to be more affective in their customer service. Though the company is having a consistent income there is a need to increase its income growth by increasing the sales income of the income which at the moment is bit low. (Refer Appendix G) Conclusion By examining the strategies implemented by spark furniture it seems like they adopted a strategy which suits them. However, they need to be aware of the internal and external environment which changes continuously and the company needs to be ready to adopt a different kind of strategy that could be appropriate for the situation for retaining and increasing their market share. Works Cited Basu, R., 2009. Implementing Six Sigma and Lean: a practical guide to tools and techniques. 1st ed. Oxford: Butterworth-Heinenmann. Berkhout, M., 2002. Service support. Norwich: TSO. Cambell, D., Stonehouse, G. Houston, B., 2002. Business Strategy. Oxford: Butterworth Heinemann. Edu-Finntrack, 2010. Edu-Finntrack. [Online] Available at: http://courseware.finntrack.eu/learners/strat_mgnt.htm [Accessed 14 March 2011]. Fred, R.D., 1999. Strategic Managment. New jersey: Prentice Hall. Henry, M., Joseph, L., James, B.Q. Sumantra, G., 2003. The Strategy Process. New Jersey: fourth. Johnson, G., Scholes, K. Whington, R., 2009. Fundamentals of strategy. spain: Prentice Hall. Johnson, k., Scholes, k. Wittington, R., 2008. Exploring corporate strategy. Italy: Prentice Hall. ktnrchobby, 2011. ktnrchobby.com. [Online] Available at: www.ktnrchobby.com [Accessed 2011 March 15]. marketingteacher.com, 2011. Marketingteacher.com. [Online] Available at: http://www.marketingteacher.com/lesson-store/lesson-bowman.html [Accessed 15 March 2011]. Menon, A., Chowdhury, J. Jankovich, J., 1999. Evolving paradigm for environmental senstivity in marketing programs : a syenthsis of theory and practice. Journal of marketing theory and practice, pp.1-15. Porter, M.E., 2008. The Five Competitive Forces That Shape Strategy. Harvard Business Review.

Archetypes In The Lion King :: essays research papers

Archetypes In The Lion King John Berry Edwards Per. 2 4/18/96   Ã‚  Ã‚  Ã‚  Ã‚  The Lion King is a story containing many archetypes. Archetypes are patterns or models of literature that reoccur in many stories. In this paper I will discuss three of these archetypes. They are the hero, death & rebirth of the hero, and the symbolism and associations of water vs. desert. These archetypes can be noticed easily and help things come together.   Ã‚  Ã‚  Ã‚  Ã‚  The Lion King has a very evident hero, Simba. Simba meets many of the characteristics of an archetypal hero. Among these is the way that he is taken away from his home, the Pridelands, and grows up with Timon and Pumbaa. After Simba arrives with Timon and Pumbaa, we see very little of his life until he is fully grown. When the film returns to Simba, he soon decides to return to Pride Rock and face his past. He returns to save his kingdom from its desolation caused by Scar and the hyenas, and to restore it to its glory. The hero of a story commonly goes through some of these events.   Ã‚  Ã‚  Ã‚  Ã‚  Simba faces a common archetypal situation, death and rebirth. Although Simba never physically dies, in spirit he does die. The spiritual death of Simba is when he runs away from the Pridelands into the desert. Everyone in the Pridelands thinks that he has physically died. In fact, he nearly does die in the desert. Luckily, Timon and Pumbaa find him and keep him alive. The spiritual resurrection of Simba occurs when he returns to his home at Pride Rock. Everyone discovers that Simba is alive. It seems as if he has risen from the dead to them because for such a long time they believed that he was dead. At Pride Rock, Simba returns to his previous life and faces all of his problems.   Ã‚  Ã‚  Ã‚  Ã‚  The symbolism of water and desert in the Lion King is very important. Water often accompanies a change in a story. Water can also be a sign of birth and rebirth. An example of water foretelling a change is Simba's lie when he says that he and Nala are going to the water hole. They actually visit the Elephant Graveyards. This visit causes Simba to get a view of reality, not from his sheltered world. When Simba is found by Timon and Pumbaa in the desert, they splash him with water to bring life back into him. Another example of the symbolism of water is the rain when Simba defeats Scar and assumes his position on the throne of Pride Rock.

My Philosophy of Education :: Educational Teaching Teachers Essays

My Philosophy of Education A few years ago I happened to witness a teacher touching the life a student. The teacher gave him praise and self-confidence; in return the student began to work harder towards his goals in life. He realized the meaning of inspiration and strived towards his goals, the teacher had turned around a student’s life. That student’s life happened to be mine. One of the main reasons why I want to become a teacher is to touch the lives of students. I will use my philosophical view to tell you why I chose to become a teacher. I will discuss the nature of students, the nature of knowledge, the purpose of public education, teaching method, and my curriculum to state my philosophy. First, I will discuss the nature of students. Most students are basically similar. Students are motivated to gain an education, to pass; they want to gain certification weather as a high school diploma or a college degree. Unfortunately there are students who stray from this path because of no inspiration to better themselves. A student must be motivated to succeed into today’s society and most students want to succeed in life, therefore they should have learned the basic morals and skills to survive. However, most students who are motivated are basically good morally. For instance, good student that misbehave do so because they want to gain attention. If each student is paid attention to then the majority of the students will turn out as inspired decision makers. Let’s move on to a different point. Secondly, I will discuss the nature of knowledge. I believe that the nature of knowledge is absolute and it is discovered. In my education 210 class my teacher ask us Questions. Therefore to gain the answer to these questions we must either look the questions up or she will give us hints to discover them. This type of learning is called discovery learning. All through out history knowledge has been discovered, take for example archaeologist. Archaeologists discover new things everyday dealing from ancient civilizations to dinosaur bones.

Create A System That Simply Works! :: essays research papers

interest of reading this pocket book starts from the interesting book name ¡XE-Myth. What is it? Is that only for the people who already owned their business? How can I apply them into my work and improve my working performance in a big multinational company? Is that really relevant to me at my current stage since I am still working for someone else and do not have any business of myself? Those are the actual questions and doubts that I have secretly asked to myself before reading the book. However, having read through it, I found that the E-Myth is no limitation on the entrepreneurs and can perfectly work for me as a guidebook for every success of both my career and personal life. For me, E-Myth is really about lots of inspiring ideas that fundamentally change my way of thinking and working. Those ideas in reality make me to come to realize that the critical distinction of success and failure is, in fact, lying on the secret of working ON my business rather than working IN it. Th ose ideas push me to start to think about the roles that I should play in my company and the issue of balancing role-play among technician, manager and entrepreneur. Those ideas show me how commonplace assumptions can get in the way of successfully running a business and those ideas serves me as a guiding light to the success of every key steps in the life of a business ¡Xfrom infancy, adolescence to maturity. Those ideas also introduce to me the new way of thinking for business development process and demonstrate me how a good foolproof operating system and process can really free myself from my heavy daily workload but still better meet my customers ¡Ã‚ ¦ needs and expectations. Last but definitely not the least, those ideas inspire me to start to use the innovate-quantify-orchestrate approach to study how I can improve my own work by making such changes with the discipline it needs to succeed! Frankly, it is really my first time in my life to realize the existence of the three personalities and the significant difference and importance of the three roles that people played in our business arena. Before reading the book, I only know the three roles by job title and clearly I put myself as good Manager as my current position and seniority in my company suggested. However, now, I know that to be an effective businessman, I need to possess all the three personalities and well balance the three.

How are fire scenes different than regular crime scenes for investigators? Essay

They are different than regular crime scenes because fire scenes have a different procedure. Plus, most fires scenes don’t require a search warrant. This is because it can take a long time to get a search warrant but with fire scenes it is crucial to get the evidence as soon as possible because causes of the fire, like petroleum, can evaporate within days, or even hours of the fire. Also, they need to know how to prevent the fire from starting again and possibly injuring fire fighters or other emergency responders. What is the blast effect? The blast effect is the outward rush of gases from the bomb’s site of origin. What are the two types of high explosives?  The two types of high explosives are Primary explosives, which are easily ignited or detonated and are very sensitive to heat and friction, and Secondary explosives, which are usually much less sensitive to heat and friction and they typically have to be ignited through the use of other explosive materials. What is a substrate control? Why is it done? A substrate control is an uncontaminated substance. It is taken to allow forensic scientists to compare the two samples to each other and observe whether a flammable liquid is present. How is the evidence from a fire scene collected? What should be avoided? Ash and soot and other things that may have evidence of flammable liquids are collected from where the fire is believed to have started. Any materials collected from a fire scene are put in air-tight containers to prevent the evaporation of any flammable liquid evidence. Critical Thinking Questions What do you think would be the most challenging part of investigating a fire or explosion crime scene? Why? I think the most challenging part of investigating a fire or explosion crime scene would be collecting evidence. This is because a lot of the evidence is going to either be destroyed or contaminated and unusable. Also, finding the  cause of the fire would be difficult if the cause was, for instance, petroleum, and evaporates within hours of the fire. Do you think search warrants should be required for fire scenes? Why or why not? Search warrants are not required for fire scenes because the evidence at fire scene needs to be collected as soon as possible because it is important to determine where a fire started and why in order to prevent the fire from starting again and possibly injuring fire fighters or other emergency responders. This wouldn’t be possible if we had to wait more than a couple hours for a search warrant. Do you think more countries should adopt the practice of putting color coded chips in explosive materials? Why or why not? I absolutely agree with the adaption of putting color coded chips in explosives. These chips allow forensic scientists to track down viable information about the explosive that will help find the culprit responsible for the explosion. Why do you think crime scenes involving homemade bombs have increased? I think homemade bomb crime scenes are increasing because of the opportunities we now have. This includes the internet, which tells us how to make the bomb, and stores that sell and/or produce the supplies for making the bombs. Why do you think the procedures are different from normal crime scenes to those involving fire and explosions? What benefits or challenges are there because of these different procedures? I think the procedures are different from normal crime scenes to those involving fire and explosions because with fires and explosions the evidence that forensic scientists need to investigate the crime scene can be destroyed quicker than that of a normal crime scene. This is also the major challenge, it can be very cumbersome working fast to retrieve this evidence in such a small window of time, that it creates a lot of room for human error. Including the retrieving process and preserving of evidence. Benefits could include not having to wait for a warrant, which is just irritating, because you could be investigating the crime scene and moving forward with the investigation but you cant.

The Important Role of the Auditor

Auditors play an important role in the ensuring the integrity and reliability of the financial statement for public companies. Recently (in the United Sates especially) the independence and objectivity of auditors has been a major concern, and has been brought to the forefront. A new rule was then proposed to deal with these concerns. This eventually led to the adoption of new requirements that must be followed by auditors in the United States. Many user groups had economic consequences at stake and lobbied the Securities and Exchange and Commission (SEC) to what they believed would be the best solution. This was mostly performed through submitting comments to the SEC and through participating in the public hearings held by the SEC to allow discussion on the proposed rule. This report will briefly describe independence as it relates to accounting profession, identify and describe the new requirements presented by the SEC and then describe the events and circumstances that led to the new requirements being proposed. It will also describe and assess the validity of the concerns that were stated at the various public hearings by the affected user groups. First a simple but important definition of independence and how it relates to the accounting profession will be presented. â€Å"Independence is generally understood to refer to a mental state of objectivity and lack of bias.† An auditor must perform the audit without allowing external factors to alter or effect his or her decisions. Douglas Carmichael goes on to relate independence to an auditor directly by stating â€Å"the auditor must be without bias with respect to the client since otherwise he [or she] would lack that impartiality necessary for the dependability of his [or her] findings, however excellent his [or her] technical proficiency may be.† This definition looks easy to interpret but it becomes hard to determine when an auditor is acting independently. Often, an auditor does not even realize when their own actions have been influenced by other factors. Objectivity is a state of mind and is more often than not is hard to prove. Of critical importance is the notion of independence in fact and independence in appearance. Ultimately auditors can be independent in fact but if a reasonable investor observes all relevant facts and circumstances and concludes auditors as not being independent then the whole profession suffers. An extreme consequence that could result is if investors and other financial statement users looked elsewhere for information when they are looking to invest. This would make financial reporting useless and would ultimately lead to its demise. This demonstrates the importance of auditors remaining independent of managers and reiterates the point that investors must be able to trust and rely on the financial statements. These issues directly relate to the two goals that the independence function seeks to achieve. The first goal is supply high quality audits without letting any external factors sway an auditor's judgment (objectivity). The second goal is to achieve a high level of investor confidence in the audited financial statements. The difficulty in measuring the first objective has led to more concentration and focus on the second objective. It is this decreased investor confidence that has driven the new rule requirements, because there has not been a great amount of evidence that proves there is lower quality audits being performed. Commission's Auditor Independence Requirements The release of this new rule establishes four principles to evaluate when assessing if an auditor is independent. â€Å"An auditor will not be independent when (1) has a mutual or conflicting interest with the audit client(2) audits his or her own work (3) functions as management or an employee of the audit client, or (4) acts as an advocate for the audit client.† These four principles are to be used when trying to determine if the actions of an auditor will impair the independence of an auditor and were the basis for forming the new independence requirements. They are rooted in the belief that an auditor must be independent in fact and appearance. The new rule considerably alters the number of people related to the auditor that can invest in the auditor's clients because this would violate the independence requirements released by the SEC. It also limits the number of non- auditing services that can be provided by auditors to their audit clients, but at the same time puts no restrictions on the non- auditing services that can be provided to non-audit clients. The new requirements also call for proxy disclosure in the financial statements of a company. These proxy disclosures state information on certain non-audit services performed by the auditors in the last fiscal year. â€Å"The new auditor independence rule will revise the rules for auditor independence in primarily three areas: (1) investments by auditors or their family members in audit clients; (2) employment relationships between auditors or their family members and audit clients; and (3) the scope of services provided by the audit firms to their audit clients.† ! Investments by Auditors and Family Members in Audit Clients The new rule restricts an auditor or a family member from investing in a firm's audit client. It also restricts an auditor's partner from investing in the client only if the auditor can directly influence the audit work. This new rule is left open for interpretation since if an auditor does not work on the audit he is not restricted as long as he is considered not to be influencing the audit in any way. The subjectivity is in the determining of who can or who does influence an audit. The new rule defines the auditor, family members and certain partners as â€Å"covered persons†. The new rule establishes certain situations that would find an auditor not to be independent if any covered persons participated in these situations. The rule specifically outlines that an auditor is not independent if a covered person has a direct investment in an audit client or affiliate, has a direct investment of more than five percent in an audit client, has an indirect investment in an audit client of more than five percent, and if they own more than five percent of an entity of which the audit client owns an interest. There are certain other financial relationships with an audit client that can restrict an auditor from being independent. These relationships include having loans to or from an audit client, certain savings, checking, brokerage accounts and holding certain individual insurance policies. The rule also put restrictions on certain audit clients investing in audit firms. Under the new rules an audit firm must be cautious of whom they hire and whom the client's firm hires in order to remain independent. The new rule outlines specific instances in which the auditor would be declared as not being independent. â€Å"An accountant will not be independent if a close family member of a covered person is employed by an audit client in an accounting or financial reporting role, if a partner is employed by an audit client in an accounting or financial reporting role, and if a former employee of an audit client becomes a partner of a the accounting firm.† Scope of Services Provided by the Audit Firms to Their Audit Clients This is the area of the new rule that caused the most controversy when it was first introduced. The new rule greatly reduces the number of non-audit services that an auditor can perform for audit clients. The new rule identifies certain non-audit services that cannot be provided without damaging an auditor's independence. These non-audit services are consistent with the four principles that the rule was based on. I will now highlight the certain services that an auditor cannot perform to an audit client and how these services relate to four principles that measure an auditor's independence. Services related to the audit client's accounting records or financial statements such as bookkeeping cannot be performed to an audit client. This service is restricted because it undermines the basic principle that auditors cannot audit their own work. Other non-audit services that are restricted because an auditor would end up auditing their own work are appraisal or valuation services, and actuarial services. An example of an appraisal service is when auditors are asked by their clients to value assets during the year, and then at the end of the fiscal year they are asked to perform the audit. This results in the auditors auditing their own work using their own underlying assumptions, which would directly result in bias. The same problem arises with actuarial services. When an auditor makes estimates for policy reserves and related accounts it affects the amounts that are reported on the balance sheet and will again result in auditors auditing their own work. The problem of an accountant having a mutual or conflicting interest with the audit client results in the restriction of non-audit services such as internal audit outsourcing, human resource services, broker or investment services, and financial information systems design and implementation. Internal audit outsourcing can cause managers and auditors to become a team when creating an internal control system and therefore they will both be responsible for its failure or success. If an auditor supplies a human resource service such as hiring they create a mutuality of interest because they have to accept some responsibility for ensuring the success of the employee. Supplying broker or investment services creates an interest for the auditor in increasing the value of the securities. Helping design information systems creates a mutual interest between the client and the auditor based on the success of the information system. Management functions performed by the auditor for their audit client are also restricted in the new rule. This allows the auditors to perform a management function for their clients and will inherently decrease objectivity in the audit and increases bias in the audit since the auditors are part of the firm that they are auditing. The last non-audit service that is restricted to audit clients is expert services. These include legal, administrative, or regulatory filing procedure advice. These are restricted because they give the appearance that when auditors provide these services to audit clients they are acting as an advocate for the audit client. Decisions to restrict these services were decided on using the four main principles presented earlier that evaluate an auditor's independence. The creation of these principles was due to increasing concern that auditors were not remaining totally independent when performing the audit. Circumstances Leading to the Concern for an Auditor's Independence There are a number of events in the accounting profession that led to the need for rules to obtain independent auditors. Accountants are in a profession that is seeing dramatic changes in the way firms are structured, the services they are providing, as well as increased competition. These events are creating situations that may seriously hinder the independence of auditors by giving them opportunities to act in the interests of their clients. There has been increased competition for auditing business among accounting firms. This tough competition has led to competitive pricing which in turn has led to decreased profits on audits. This tough competition has also led to auditors relying on audit clients for business more and could possibly lead to auditors acting in the best interests of management to keep their audit work instead of in the best interest of the public. Decreased profit margins are forcing accounting firms to cut costs, and some believe that the quality of audits are decreasing because of accountants are using less resources on their audits. There has also been an increasing array of services being performed by every accounting firm. Since auditing profits are decreasing many firms are looking to more profitable consulting services to help increase profits. â€Å"This has been a true metamorphosis for accounting firms, and particularly for the big firms, which some estimate now get 30 to 40% of their revenues from consulting and under 40% from accounting and auditing. Some of these firms have come to offer virtual one-stop shopping for all a client's business consulting needs.† This has caused concerns that the audit function is becoming a loss leader and is being used to pursue additional business opportunities. This causes beliefs that the quality of the audit is being harmed and that investors are seeing a lower level of confidence in this new relationship. Richard Walker, a director of the SEC's enforcement division, stated these beliefs are based not just on speculation, but on what we're seeing in our invest igations and other contacts with the profession. Walker went on to give researched examples of when an auditor has been persuaded by clients to act in the interest of the clients firm. One example he showed was a situation where the auditor was pressured to falsely improve the financial performance of the clients firm in order to receive additional consulting contracts. This should cause great concern because it is a great restraint placed on auditors to remain independent. There has also been increased pressure on managers to meet earnings expectations, and many professionals say this pressure has intensified, especially for certain types of firms. If firms miss their earnings expectations even by a slim margin the result is an immediate decrease in stock prices. This puts increased pressure on managers to do anything they can to artificially increase earnings. This puts increased pressure on the auditors to help management meet these expected earnings. The new emerging structure of accounting firms is also causing independence concerns. Over the last decade accounting firms have become bigger in size due to increased mergers, and there has also been an increase in the number of national and multi-national firms emerging. Many firms have prided themselves on being â€Å"one stop† shops for their clients. This gives the accounting firms control over many aspects and decisions of their clients firms. The problem with this is achieving independent decisions when trying to perform the audit. This causes all the problems discussed in the four principles of evaluating the independence of an auditor. There have been many circumstances emerging that have been causing independence concerns, and hopefully the new rules will be able to prevent these potential problems. However there were many people that strongly opposed many aspects of the new rule. This report will now discuss some of the concerns against the implementation of the rule as well as some strong opinions for implementing the rule immediately. Concerns Addressed at The Public Hearings Public hearings were held in New York City for all concerned parties to voice their opinions on the proposed new independence rules. Different parties that were represented were Chartered Public Accountants (CPA's), professors, officers of major non-accountant companies, and regulators. Not all their comments will be examined, only their main concerns will be highlighted and evaluated. The first comment that will be examined is from Michael Daggett, who is a director at large of the National Association of State Boards of Accountancy and a CPA. Daggett expressed the common concern that independence is critical in appearance and fact in order to retain the integrity of the accounting profession. However he had two main problems with the rule. His first recommendation was that the SEC should take a more cautious view and try not to overreact to the situation at hand. He goes on to explain that often regulatory agencies are too quick to regulate in the time of crisis and controversy. He believes that the SEC has become too focused on trying to change the â€Å"nuts and bolts† of the auditor's behavior, and has thus not been able to appropriately deal with the expansion and changing times of the profession. The SEC was faced with a potential crisis and even Daggett alluded to that idea in his testimony. The main crisis is maintaining quality audits, and to achieve this there must be independence on the auditor's part. While the SEC is trying to control an auditor's behavior in certain circumstances it is at the same time trying to deal with the changing profession and the expansion of services that are emerging. The SEC is not rushing to regulate because they see a potential crisis emerging and are simply dealing with it in advance. This is crucial and is a better solution than waiting for a number of huge audit failures to occur, and then trying to deal with it appropriately. Daggett's second problem was with the restriction put on auditors to perform human resource services of an audit client. He stated, â€Å"It's important to remember that auditor's already have an interest in its clients success. He suggests that such services would create relatively little risk and an unyielding prohibition would seem to be excessive.† Employee performance is not likely to impair an auditor's mindset and would not result in any bias. If an auditor helps choose human resource policies such as recruiting Evaluate this comment further Another CPA, Kalman Barson, gave comment on the proposed rule. He is a strong opponent to the new rule and he made sure his feelings were heard. He believes that the new rules are contrary to the best interests of the accounting profession, is counterproductive to the best interests of audit clients, and would not accomplish the goal of the reason for this rule being proposed. He believes that the new rule should be totally withdrawn because it will result in the opposite of what the SEC is trying to accomplish. He backs up his case by saying that there has not been one instance of impairment in audit quality as a result of an accounting firm also providing a consulting and auditing role simultaneously. He believes that the SEC is trying to fix something that is not broken. There are a couple of points that need to be addressed in his statements. The first is that audit quality is about more than just avoiding major audit failures or fraud cases. It must be addressed at a lower level before it becomes a major problem. This is the level that the SEC is trying to address presently. An audit failure is often a combination of several factors not just an independence issue. Trying to address the separate issues that can cause an audit failure is the first step. â€Å"To demand, as a predicate for commission action, evidence that each loss of independence produces an audit failure is a bit like demanding proof that every violation of a fire safety code results in a catastrophic fire.† Also there has been at least one instance where a firm has broken independence issues. â€Å"Price-Waterhouse Coopers was censured for improper professional conduct and violating auditor independence rules early this year (2000).† One other point that must be addressed is that with all the concerns of auditor independence that were raised while the economy is doing relatively well, what will happen when an economic hardships exist? Imagine the concerns and the pressure on auditors that will be raised when the majority of firms fall short of their earnings. This pressure could be huge and unbearable; this is why it must be dealt with now. The second major point that Barson addressed is that consulting for an audit client helps produce a higher quality audit. Understanding the clients operations and procedures more thoroughly helps the auditor to obtain a better understanding of the company and therefore the auditor is able to perform a better service for the client. This he argues is in the best interests of the client and society as a whole. He argues that inefficiencies would result by splitting up the consulting and auditing functions between firms, and would end up costing the client more in the long run. Inefficiencies would result because one firm would perform the audit and the other firm would have to perform all the consulting. This would result in the splitting of knowledge of the firm and would result in lower quality audits. The SEC does not believe that the quality of the audit will be lost and officers of Ernst and Young also carry this view. They believe that this argument is flawed in many areas. The first flaw is the inherent assumption that all knowledge obtained from non-audit services is relevant to an audit. It also assumes that the auditor receives all information received from non-audit services. Often a consulting division is reluctant to transfer information over to the auditors. Other times the consulting professionals will have little or no interaction with auditors especially in large firms. Ernst and Young recently sold their consulting business and therefore separated their auditing practice from the consulting area. Ernst and Young officials were stated as saying that as the result of the sale they see no reason why the quality of the audit would suffer in any way. They believe that the skills necessary to carry out an audit are inherently different than the skills you need to carry out consulting services. The SEC also made the point that only 25% of accounting firms audited by the big five firms also receives advisory services. This proves that 75% of the audits performed now are of considerably high quality. If it is not possible to perform audits without consulting for the firm at the same time we would have seen a huge amount of low quality audits or perhaps audit failures. A more neutral view will now be presented from the academic side of the debate. Douglas Carmichael is a professor at Baruch College and is a strong advocate for the new rule and his comments are based on research over the past thirty years. His first comment backs up the four principles that are used by the SEC to measure auditor independence. He believes that the basic principles are comprehensive and appropriate. The principle of conflicting and mutual interest is essential because without it the auditor could be too easily persuaded by clients to act in the client's interest and therefore would reduce the reliability of the financial statements. His research has also showed that there has been evidence that consulting has resulted in impaired independence. His conclusions were based on thorough investigation of the actual underlying evidence. He also argues that the quality of the audit is not improved by consulting services. † He found that in many cases of auditor malpractice, the auditors have not made use of the knowledge of consultants providing services to the clients.† His last point is that the proposed restrictions are practical and they appropriately relate to the basic four principles. He believes the new rules appropriately relate to those principles, which is key since most of the professionals can relatively agree on the principles. Since there is agreement on the principles the controversy is mostly based on the restrictions, and Carmichael believes that these restrictions already adequately relate to the principles and need to be implemented immediately. A Canadian perspective will be presented next, from the point of view of the Chair of the Ontario Securities Commission (OSC). He underlines the importance of the auditor being independent in fact and appearance. He also mainly agrees with the new rules and their restrictions on non-audit services to audit clients. His main concern relating to auditor independence in Canada is the growing concern that the audit is becoming a loss leader to achieve more profitable consulting revenues. He believes that it would be natural for shareholders and other investors to perceive the auditor as losing confidence in the quality of the audit. He also expresses his concern that firms are placing more importance on the consulting side of the business compared to the audit side. He believes that this will cause firms to make strategic decisions based on this concern and will cause employees to strive towards being consultants because the firm places more value on the consulting side. While this could result in more talented professionals leaning towards the consulting side, especially if salaries are higher there are many other concerns that affect the recruitment of professionals. Other concerns that could affect recruiting are the attractiveness of the work to the individual, as well as the number of graduates to choose from. Brown had concerns that were related to the implementation of the new rules as a whole. He expressed concern that the regulation of the new rule cannot be sufficient by itself. The audit committee will have to play an important role in the process. It is key that the audit committee identifies independence violations, because they are on the front line and are closest to the action. The SEC is only one organization and will need a critical amount of help in finding violators. He also recommends that the SEC becomes an active participant in recommending or implementing similar rules in other countries. He stresses this importance because the United States constantly interacts with all other countries and the new rules will significantly affect interactions. This is important, but it will they will have to convince the SEC to spend time on this task. It would be much easier for the SEC to recommend other countries to adopt the same requirements as the U.S. Brown goes onto illustrate this point by showing that in Canada we are looking at the SEC's proposal closely and extensively and † will formulate our regulatory response partly on your experience.† The concerns of the Institute of Internal Auditors (IIA) will now be addressed. They totally agree with the four basic principles that were outlined by the SEC. The IIA also generally agrees with the underlying objectives of the SEC in releasing these requirements (improving quality and improving investor confidence). Their main concerns have to do with the technical aspects of the rules. Their main concern is that the SEC has restricted services in the wrong manner. They believe that â€Å"not all non-audit services need to be restricted unless their fees are sufficient enough to trigger independence concerns and as long as there are no management or operating considerations that hinder independence.† They also believe the Independence Standards Board in the U.S. should be responsible for determining and updating the list of services that would impair independence. The objective list allows for easier regulation by allowing for the subjectivity to be removed. The certain restricted services were chosen because they related back to the four basic principles. This ensures that the SEC remains consistent by following a dependable framework for making decisions regarding auditor independence. One last comment to look at is from CPA, Norman Manley. He submitted comments on behalf of all forty employees of Dellinger & Deese, PLLC. They are totally opposed against the new ruling and voiced many of the same concerns that were seen from other CPA's. Their concerns can be summarized by their opening comment, â€Å"We firmly believe the proposal is unwarranted and not supported by facts, or requested by the financial and business community we both serve. Non-audit services offered by audit firms simply have not compromised auditor independence or audit failure. Focus will be on their additional concerns that were voiced at the public hearings. One concern they voiced was that the broad restriction on the non-audit services will place too much reliance on audit fees for accounting firms and this will not serve the public interest. The public interest is always an important consideration to keep in mind, but in this instance the public interest will still be served by providing high quality audits backed with investor confidence. There will still be plenty of opportunities to perform audits and the new rulings will not decrease the number of firms that require audits. They are also concerned with the quality of talent that will be recruited and retained by accounting firms. They believe that accounting professionals will have 25-40% of their market blocked by the restrictions. They further believe that this will cause professionals to choose a career where their market is wide open. They also had some economic issues that they were concerned about. The first being the inability for accounting firms to combine and obtain the economic benefits of mergers and joint ventures. Their ability to merge will be due to concerns about violating independence requirements. A firm could merge with another firm and would then become an affiliate of the accounting firm. They also believe that the SEC has interfered with the work of the Independence Standards Board (ISB) in the USA. The believed the SEC originally assigned the issue to the ISB and then jumped in and regulated prematurely. However, the SEC worked more in conjunction with the ISB by taking their research and many of their recommendations. They also agreed more with recent disclosure and audit committee requirements that were adopted by the ISB, SEC, New York Stock Exchange (NYSE), and the American Stock Exchange (ASE). They believe that these requirements would have of solved the independence problem if given time to mature and work. To conclude their concerns with the new rule one more point will be issued. They know and thoroughly understand the problems associated with a lack of independence, and they stated that they always put independence rules at the top of their priorities. They do not see a problem with non-audit services impairing this independence because auditors have the ability to remain independent using their own professional judgment. This report will conclude by drawing on comments given by chairman of the SEC, Arthur Levitt. He believes â€Å"in this environment of conflicting interests, the investing public relies on the accountant to stay true to his or her fiduciary duty, to never lose sight of the precious franchise that is theirs to guard so vigilantly.† He is aware that the perceived value of the audit is being put at risk and for this and other reasons he is strongly committed to keeping the public's interest first, and will not let new circumstances interfere with his task. He also realizes that the SEC cannot do it alone and is willing to work with the profession to continuously improve the situation. He is dedicated to continuous improvement of financial statements to better serve investors, the market, and the public. He stresses that he will leave the communication lines open between the SEC and CPA's in order to retain a strong respect and teamwork between the two parties. The majority of opposition seems to be coming from a main source. The CPA's seem to be the only interest group that is opposed, and this strengthens the validity of the new rulings. If there was strong opposition stemming from other interest groups it would be easier to challenge the new ruling. The point to remember is that being an accounting professional entails looking out for the best interests of the public, and this is what the new requirements are striving to achieve. The new requirements will not be able o achieve this alone, but they are an important aspect in the battle for independence. The main concern from the opposition of the rule has to deal with the scope of services that are restricted. Limiting non-audit services to audit clients still leaves plenty of opportunity open to perform audits and still makes it attainable to perform high quality audits while at the same time retaining investor confidence. We must remember, â€Å"It's not enough that audit quality is maintained and that the numbers are right. It's also necessary that public investors-the users of financial reports-perceive that the numbers are right.†