Case Analysis Nike the Sweatshop Debate

CASE ANALYSIS NIKE THE SWEATSHOP DEBATE Summary of the Facts Nike was established in 1972 by former University of Oregon track star Phil Knight. †¦ Nike has $10 billion in annual revenues and sells its products in 140 countries. †¦ Nike has been dogged for more than a decade by repeated accusations that its products are made in sweatshops where workers, many of them children, slave away in hazardous conditions for less than subsistence wages. †¦ Many reporters, TV shows, companies and organizations have repeatedly exposed negative comments towards Nike. For example, a â€Å"48 Hours† news report aired on October 17, 1996 regarding a Nike factory in Vietnam, which was visited by reporter Roberta Baskin. The reporter discovered that Nike hired millions of workers who are literate, disciplined, and desperate for jobs at wages lower than minimum wage. Another example of the criticism against Nike came from a newsletter published by Global Exchange. The newsletter uncovered that the majority of Nike shoes were made in Indonesia and China, countries with governments that prohibit independent unions and set the minimum wage at rock bottom. †¦ In September 1997, Global Exchange published a report on working conditions at four Nike and Reebok subcontractors in southern China. †¦ In November 1997, the organization obtained and then leaked a confidential report by Ernst & Young of an audit that Nike had commissioned of a factory in Vietnam owned by a Nike subcontractor. †¦ Nike formulated a number of strategies and tactics to deal with the problems of working conditions and pay in subcontractors. †¦ In early 1997, Nike also began to commission independent organizations such as Ernst & Young to audit the factories of its subcontractors. Finally, on May 12, 1998 Nike founder Phil Knight spelled out a series of initiatives designed to improve working conditions for the 500,000 people that make products for Nike through subcontractors. †¦ Even though Nike has admitted there have been problems in some overseas factories and has attempted to do things to rectify the problems, the company continues to be a target of protests and a symbol of dissent. Statement of the Problem On the May 12, 2001, Nike’s CEO Phil Knight made six commitments to improving the working conditions in Nike’s international All Nike shoe factories will meet the U.? actories. The six commitments were: The minimum age for Nike factory workers will be raised to 18 for footwear?†¦ Nike will include non-government? factories and 16 for apparel factories. organizations in its factory monitoring, with summaries of that monitoring Nike will expand its worker education program, making? released to the public. free high school equivale ncy courses available to all workers in Nike footwear Nike will expand its micro-enterprise loan program to benefit four? factories. housand families in Vietnam, Indonesia, Pakistan, and Thailand. †¦ Nike has yet to hold up to these commitments they made to its workers and customers. Nike continues to be criticized by human rights organizations and the media because they have ignored demands that labor and human rights groups have requested. †¦ Causes of the Problem Nike has treated sweatshop allegations as an issue of public relations rather than human rights. †¦ Nike has not released documentation to date of their reports from the working conditions in the factories. .

Religions wage peace Essay

Mohandas Karamchand Gandhi used his influence as a revolutionary spiritual leader to bring about political and social improvement. Despite holding no government office, he was a major participant in India’s struggle for independence. On the 2nd of October, 1869, Gandhi was born in the coastal town of Porbandar. His family belonged to the wealthy Vysya or merchant caste. His father Karamchand Gandhi was the prime minister of a princely state. At the age of thirteen he was married to Kasturbai, who was of his own age (Gandhi, Mohandas Karamchand (1869 – 1948) , 2001). His approach was that of a pacifist and he based his independence movement on non –violent non – cooperation or satyagraha, which means truth and firmness. He started this movement in 1915 and was imprisoned on several occasions by the British authorities. He exerted great influence on the Congress Party and the 1947 independence negotiations. In 1948 British India was partitioned into India and Pakistan, which resulted in a great deal of religious violence. At that point of time he was assassinated. His preaching served as an inspiration for non – violent movements and was adopted by Martin Luther King Jr in the USA, who fought for the rights of the blacks and by Nelson Mandela in South Africa, who opposed apartheid (Gandhi, Mahatma (1869 – 1948) , 2005). In the beginning, in 1893, Gandhi was practicing law in South Africa, when he started to formulate and practise the principles of satyagraha or non – violent resistance to injustice. Till the year 1914, he led the movement started by the Indian community of that place, which was opposing racial discrimination. In that year, the South African government bestowed a number of important concessions in accordance to his demands. At that juncture he decided to return to India and in the month of January 1915 he set sail for India. In India he assumed the leadership of its freedom struggle from British rule (Gandhi, Mahatma (1869 – 1948) , 2005). His actions took the form of hunger strikes, the boycott of British goods and civil disobedience. At the same time he made serious attempts to bring about social reform. Even after several rounds of talks and demonstrations, the British chose to ignore the demands of the freedom fighters of India, consequently, Gandhi initiated a non – cooperation movement. This movement had a large number of supporters and many Indians holding official posts in the British Government resigned from their jobs, government agencies were spurned and Indian schoolchildren were removed from schools managed by the British Government. The British were compelled to release Gandhi whom they had arrested (Gandhi, Mahatma (1869 – 1948) , 2005). Gandhi wanted to usher in Swaraj or self rule in India and economic independence was an essential component of this movement. British industry had adopted measures that had exploited the Indian villagers and had reduced them to extreme poverty. In order to counter this situation, Gandhi advocated the adoption of cottage industries and employed the spinning wheel as a symbol of the movement to revive the indigenous Indian industries and lead the simple lifestyle of the villagers of India (Gandhi, Mahatma (1869 – 1948) , 2005). He was granted total executive authority by the Indian National Congress, which was the pioneer in India’s freedom struggle, in 1921. Due to the outbreak of a number of violent and armed insurrections against the British, Gandhi stepped back from active politics from 1924 to 1930 (Gandhi, Mahatma (1869 – 1948) , 2005). On the 26th of January, 1930, a proclamation regarding the Declaration of Independence of India was made by Gandhi. In order to catalyze the process of obtaining independence, Gandhi embarked on a novel civil disobedience campaign. In India the British exercised a monopoly on the production of salt and deemed it a criminal offense for anyone else to produce it. Salt constituted an essential and invaluable commodity for the Indians, a large number of whom were poverty stricken agricultural laborers. Gandhi realized that salt was used by all sections of the society and that an attempt to manufacture salt would appeal to every strata of the Indian society (Graham, 1998). On the 12th of March, 1930 Gandhi and seventy eight of his followers commenced the march from the Sabarmati Ashram to the coastal village of Dandi on the Arabian Sea. The distance covered by them was two hundred and forty one miles and it took them twenty four days to do so. Along the way, they were joined by a tremendous number of people and at one stage the procession was two miles in length. Finally on the 6th of April, 1930 Gandhi reached the sea coast at Dandi and picked up a sod and some salt and boiled it in seawater (Graham, 1998). This act of his shook the British Empire, on which the sun never set, to its very foundations. The man whom a disparaging Churchill had described as a half naked fakir had single handedly defied the might of the British Empire. The British Empire swung into action and arrested Gandhi and his associates. The number who courted arrest was immense and all the jails were overflowing with freedom fighters. Such was the response of the Indians to Gandhi’s call to oppose the British monopoly on the production of salt (Dandi: Salt March). According to Gandhi, there were two difficulties involved with human nature. One was the scope of making a human being perfect and the other related to nonviolence. Gandhi always had an optimistic view regarding men. However, a thorough examination of Gandhi’s political opinions reveals that he never assumed that man had a nature that could be rendered perfect. Further, he opined that reform could only transform a man to a certain extent, but it could never be made perfect. Gandhi proclaimed that it was incorrect to dogmatize in respect of the capacity of human nature to be either besmirched or exalted. This statement clearly elicits Gandhi’s views on man. He also opined that the environmental factors would significantly influence human behavior (Power, March, 1963). Due to individual feelings and thoughts, these efforts have suffered a setback by the negative and irrational forces that reside in them. In particular strong forces like greed and lust could not be diverted by availing oneself of the help forthcoming from other issues. He strongly believed that illogical forces motivated men and this belief was subscribed to by moralists. This is evidenced in situations where there arises a need to participate in a mass movement for realizing socio – psychological interests. Most individuals have shown reluctance to join such movements in the absence of a competent leader. This situation arose in Gandhi’s political career and his opinion regarding this subject was that it was the task of the leader to draw the people towards the objectives. The other issue involves the reshaping of Gandhi’s opinion about the capability of man to engage in acts involving nonviolence. Gandhi had explained in great detail in his thesis that every man had the ability to evaluate the value of ahimsa, where the term ahimsa denotes love or non – injury. Gandhi interpreted ahimsa as individual and social love in thought and deed towards all human beings (Power, March, 1963). Gandhi was prone, on occasion, to restrict this concept of ahimsa as being restricted to himself and his closest followers. For instance, in 1942, the Japanese Army was poised to attack India; at that point of time he permitted all those who did not subscribe to nonviolence to join the effort underway to defend the country. However, the question that remains unanswered is whether he granted such permission because Japanese rule would have been worse than the British rule (Power, March, 1963). The philosophical beliefs of Gandhi were founded on a number of scholarly authorities and social experiences. He staunchly believed that last stage in a man’s journey was the absolute truth, which was described by resorting to theism, pantheism or atheism. He believed that by the use of reason and also by taking the help of faith and intuition, an individual by relying on partial truths could attain the absolute truth. Moreover, Gandhi held that every person was required by dharma to search for this ultimate truth (Power, March, 1963). The method advocated by Gandhi to attain this goal was to follow the path of anasaktiyoga or path of selfless action, which entailed the performance of one’s duty without entertaining a desire for the results of such action. He considered involvement in Indian nationalism to signify selfless action. One of the qualifications to tread this path was the possession of physical, psychological and spiritual courage. He also stated that the man devoid of fear succeeds in realizing his latent prowess by comprehending and practicing ahimsa (Power, March, 1963). The most important characteristic of ahimsa is the attainment of the most advantageous, practical good while treading the path that leads to the absolute truth. The usefulness of such a conviction has to be Its merit is to be elucidated in the light of Gandhi’s firm belief that it is better to resort to violence than to adopt an attitude of submissiveness or to adopt cowardice in the garb of nonviolence. He also stated that violence to some extent was inherent in the process of living (Power, March, 1963). Gandhi based his interpretation of ahimsa on the Laws of Manu and the tenets of Jainism; however, his views were closer to the beliefs of Jainism. His objective and expectation was that he would be successful in transforming every person in such a manner that they would adapt this ideal as an integral part of their life. This precept of ahimsa was one of the foremost requirements of Gandhi. However, he considered truthfulness to be much more important than ahimsa. In this context he stated that truthfulness was far more important than being peaceful (Power, March, 1963). Despite the recurrent description of his pacifism as being absolute, the fact remains that he did not consider nonviolence to be his main goal. Moreover, when ahimsa is considered to be absolute pacifism, then a distortion of the beliefs that were subscribed to by Gandhi occurs (Power, March, 1963). Some other issues that had been addressed by Gandhi are to be found in his opinion of the optimal political system. In his writings, one sees the recurrence of the panchayati raj or the village republic and a system to ensure the welfare of everyone, which he designated as sarvodaya. These ideas reveal the fact that he sought to usher in a political system that was based on his opinions of truth and ahimsa. Moreover, he abhorred the divorce of political and social responsibility from dharmic obligations or obligations required by the basic principles of cosmic or individual existence (Power, March, 1963). Despite being committed to establishing a functionally and physically decentralized political community, he was not in favor of a society that was stateless. The concepts of Sarvodaya and Swaraj or self rule that is personal or corporate, constitute claims for impartiality, freedom and uprightness, and they do not constitute assaults on the government (Power, March, 1963). If he had been desirous of establishing a stateless system, then he would have had to entertain a more sanguine opinion about people than he did under normal circumstances. Moreover, he would have been compelled to eschew political power like he had rejected personal property. The varieties of Sarvodaya as comprehended by Vinoba Bhave, who advocated the redistribution of land and Jayaprakash Narayan, who was an ideologue, had perhaps aimed at a stateless society. However, this was not a component of Gandhi’s political ideologue (Power, March, 1963). Gandhi never struggled against power, and his disagreement was directed against the legal structure of power and the influence of the bureaucracy on it. This was due to the fact that he considered these factors to be hindrances in allowing self realization among the people, prevented them from obtaining justice and precluded rule based on the universal dharma. The acceptance of these views regarding Gandhi’s beliefs, implies that Gandhi’s display of a lack of interest for public office, both during the freedom struggle and during the transfer of power only shows that he did not believe in special forms of power and not that he disliked political power (Power, March, 1963). Gandhi was attached to political power and this is vindicated by his theory of satyagraha, which he construed to be soul force or direct action of a nonviolent nature, because this stratagem was a system of power, which was used by him in the expectation that he would be able to engender reform in institutions and effect the fulfillment of men. This method assumes that an opponent is redeemable and that it can be used for realizing a range of objectives as long as there is no violation of the principle of ahimsa. However, despite its prominence in his political beliefs, this theory was not a dominant principle of his ideology (Power, March, 1963). Amongst all the political thinkers of India, Gandhi was the most modern. He combined the best practices of the Orient and the Occident and formulated a political philosophy that obtained results bordering on the miraculous. The present day politics, which is steeped in corruption, could benefit enormously by implementing his political teachings. Gandhi has never ceased to be an integral part of the politics of India. Gandhi subscribed to a political philosophy that was founded on a number of tenets that had emerged from what was fundamentally his humanistic outlook towards life. He did not encounter any differences between spiritual and worldly matters. However, he subscribed to a few fundamental beliefs, which he adhered to with great firmness. In an article in his journal Harijan he stated that there existed certain eternal principles which could not be compromised on any account and that a person should uphold such principles even at the cost of one’s life. Gandhi was as good as his word and there were some principles that he never deviated from throughout his life. Moreover, he extended these principles in order to rekindle the flame of the nationalist spirit among his fellow Indians. Non – cooperation and nonviolence have not lost their relevance even in modern times. Violent incidents, lack of interest in addressing major issues and in conducting a rational and meaningful dialogue by political parties are the characteristics of present day Indian politics. The only way to rectify this dismal situation is to adopt the principles that had been formulated by Gandhi. Gandhi gave great prominence to power, which he considered to be a means by which people could improve the quality of their life. His political actions were aimed at attaining power, which according to him was not to be concentrated in the hands of a few members of the elite, but was to be distributed among the public. Further, people had become firmly convinced that revolt was a legitimate manner of expressing one’s dissatisfaction. In the final analysis Gandhi was mainly seized with elevating the consciousness of the masses and bestowing upon them the required authority to determine their destiny. This was a unique contribution to Indian politics. References Dandi: Salt March. (n. d. ). Retrieved July 4, 2007, from Manas: History and Politics: http://www. sscnet. ucla. edu/southasia/History/Gandhi/Dandi. html Gandhi, Mahatma (1869 – 1948) . (2005). Retrieved July 4, 2007, from The Hutchinson Unabridged Encyclopedia including Atlas: http://www.credoreference. com/entry/6428505 Gandhi, Mohandas Karamchand (1869 – 1948) .(2001). Retrieved July 4, 2007, from World of Sociology, Gale: http://www. credoreference. com/entry/4785371 Graham, S. (1998). The Salt March to Dandi. Retrieved July 4, 2007, from emory: http://www. english. emory. edu/Bahri/Dandi. html Power, P. F. (March, 1963). Toward a Re-Evaluation of Gandhi’s Political Thought . The Western Political Quarterly , Vol. 16, No. 1, Pp. 99 – 108.

Criminal Justice - Trayvon Martin Poll Finds Stark Racial Divide Case Study

Criminal Justice - Trayvon Martin Poll Finds Stark Racial Divide - Case Study Example In the recent polls, not less than 55 per cent of all Americans are in the view that minorities, as well as blacks, receive unequal treatment in the criminal justice system. In as much as whites remain undecided on the issue, it is vivid that the whites are of the same view that blacks do not get fair treatment. This is from the statistics that half of white Americans believe in the fact that African Americans do not get fair treatment. Gorge Zimmerman who was not jailed for the murder bases all the above arguments on the fatal shooting of Trayvon (Thompson & Cohen, 2012). The criminal justice system of America, therefore, causes grapple among people causing the looming racial divide experienced in the region. In the count of ten blacks, eight out of the total, claim Trayvon murder unjustified, in addition, not dealt with appropriately. This is statistics, which is compared, with the 38 per cent support from the white people population reveal that each race purports its own. From the data collection on the common, stand your ground law, it is clear that not all is well. This is because as the blacks oppose the law, which discriminates against them, the whites continue to encourage it. This shows the enmity and hatred developing between the two races a factor, which if not solved can cause diverse effects on the general outlook of the American criminal system. In as much as current events try to shape the criminal justice system as proposed by Dennis Parker, more emphasis is still needed in order to create reforms in the sector which gets worsened by racial discrimination (Thompson & Cohen, 2012). According to Parker, publication of racial discrimination occurrences, instigate the widening gap. He, therefore, proposed limited use of the media in covering such cases a factor that can help in revitalizing the whole justice system. In my view, blaming the media is like an escape goat to the non-human activity where a teen gets killed, and no conclusive investigation can be done to punish the people responsible.

The Enduring Value of History Assignment Example | Topics and Well Written Essays - 2750 words

The Enduring Value of History - Assignment Example The history of modern art dates back to 1880. Modern art broke from the restrictions of realism in art that was the norm in those days. Modern art embraced a subjective representation of real life objects. Modern artwork is more inclined to looking inwards and artists seek to portray the evolution of their subject over a period of time. According to Gregory, this form of art was targeted at showcasing the evolution of ideas over time and the impact of the society . Modern art evolved over time to present the changes in the society. Impressionism was the first form of modern art that deviated from the traditional aspects of art. The modern artists who practiced this style focused majorly on recreating the scene of the art and appealing to the emotional aspect of the painting. Cubism was more inclined towards finding strong forms for art work instead of just squares. The composition of the artwork was given prominence and primitive geometric shapes were not prioritized. The most vital aspect of modern art that is relevant to the requirements of Apperception is the use abstraction. Abstract art focuses on a feeling of thought that cannot be quantified and not necessarily a recognizable object. The paintings that applied this style showcased several layers of abstraction. The importance of this abstraction is that it spurs the mind to generate interpretations of the painting in several unique ways . It’s a possibility to have a unique interpretation of the painting each time that he sees it.

Site Management and Safety Assignment Example | Topics and Well Written Essays - 1000 words

Site Management and Safety - Assignment Example Construction workers often fall from height and lose their life, this is also the leading safety hazard, it is the duty of the architect, client, engineer, site manager and quantity surveyor to ensure that there is proper harness in place, it should be checked properly so that such fatalities can be avoided. Motor vehicle crash is another very dangerous construction site hazard, this can be avoided by following the paths laid in the beginning of the project, the architect is responsible for doing that. Everyone involved on a construction site must ensure that they wear their protective equipment this has helped save many a life in the past and will save more in the future. â€Å"The workplace must be a safe environment. If we all show good practice in the workplace, a lot of industrial accidents can be avoided.† (A Safe Working Environment) Pinpointing Roles Role of an Architect: Design Role: Several fatal accidents occur should the design of the building be wrong, an architec t must meet the client on a regular basis to discuss and have the design approved. There are several local zoning and planning laws which an architect must comply with. Construction Role: An architect prepares and issues site instructions, these instructions are extremely important when it comes to safety, these safety instructions are then followed by the workers and the other important members involved in the construction. Roles of Other Members: The day-to-day running of a construction project is looked after by the site manager, he should ensure that all the workers comply with the safety instructions given to them. Site manager is also responsible for conducting safety and health checks to ensure everything goes on smoothly. Site managers these days are actively involved in communication which again is very essential. â€Å"A construction engineer is a vital player in the construction business. They must survey the area in which the construction will be taking place, estimate costs involved, submit proper paperwork, inform others involved and take part in the planning.† (Duties of a Construction Manager) To conclude it is very fair to say that the architect, client, engineer, site manager and quantity surveyor must work in unison to avoid fatal accidents, this will only happen when active communication between them takes place. Part 2: Different management styles and techniques yield different results, the following section of the paper will juxtapose different management styles and their impact on the results. The behavior of the site team will also be closely analyzed and a suitable conclusion will be drawn at the end. It is extremely important to understand the role of a project manager, a project manager is the one who is almost completely responsible for the success or the failure of a particular project, the way he motivates and communicates with the other people working as a team on a construction site matters the most. The planning, organiz ing and the controlling are more often than not done by a project manager. Desirable results can be achieved should the project manager gain support of the team members working at the site. Support of the team members can be achieved by following the following important steps: Following

Branding Marketing Essay Example | Topics and Well Written Essays - 750 words

Branding Marketing - Essay Example The LG product through LGE obeys the established rules of brand extension according to Tauber (2011). Part 2: Critic The section confirms that a better brand extension to the consumer offers satisfaction as compared to a similar established brand. Without these attributes, the consumers are disappointed and prefer the choice in recognized products. The first unsuccessful product listed is in Frito-Lay, created by Pepsi as a product to introduce the lemonade flavor. The parent company distorted the image of the brand that had been known for snack food packaging. This led the consumers to lose interest in the company that changed its line of brand composition. The other poor connection is in the launch of Wolverine World Wide’s Cat Footwear product by the caterpillar company. The company recognized for the production of building machinery launched a clothing line that deters from the company policies. The example qualifies as a poor brand extension with customers failing to appr eciate the product due to inconsistency in the company. Finally, Burger King had launched a marketing strategy that saw the inclusion of underwear as their marketing strategy. This example accords the definition of poor brand extension because the consumers realize the dreadful choice in product. Burger King recognized in the market as a leading food company changing the image to underwear loses the market share due to product inconsistency. Moreover, the association developed in underwear and food products generates unsatisfied customer relations (Cameron, 2009). Part 3 Part 1 lacks the title of the paper and makes the reader fail to understand what the essay clarifies. However, the thesis in the introduction expounds on the aspect of Intelligent Interactions. Moreover, the sentences should be proofread, and the corrections made to produce a flowing introductory paragraph. Industry Analysis The sections clearly states the available brands and their interaction within the market. Th e brand under consideration is in mobile handsets with the Android technology the subject of discussion. The author lists Samsung as the leading market product and justifies the reason, although the evidence is not adequately guaranteed in citation of the sources. This makes the brands appear as formulation of the author who does not have the capability to conduct individualized research on these companies. However, the argument and analysis of the market situation is detailed and precise. Competitive analysis Intelligence Interactions is explained as the option that would attract increased usability of the product. The participants in the Android technology are limited, and with the reduction of prices, the market is bound to be more flexible. However, the author explains that Apple has succeeded in gaining a market share based on the quality of the product. Brand Vision The competition provided by Apple limits the progress of Intelligent Interactions. The author states that their strategy would be to present the marketing strategy to establish a strong connection to the customers like the rival company. This has been included in stronger slogans and better customer services available at the needed period. The section should focus more on Intelligent Interactions as compared to Apple and discuss advanced strategies to reach consumers on an individual basis. Part 2 Target customer Analysis The explanation is accorded in a

Industry Networking Event Assignment Example | Topics and Well Written Essays - 750 words

Industry Networking Event - Assignment Example This is a movie which premiered recently and some of the aspects to do with the movie were being highlighted. The place where this activity was being carried out was at the Gnomon School of Visual Effect. The choice of location and sponsor in this case seems to be rather strategic. This is because for starters the institution is one that focuses on certain aspects which are well brought out in the movie. These are the issues to do with 3D effects among other things. The choice of this particular event was not just coincidental. It was done with the intention of finding out how individuals studying a particular concept are able to interact with the individuals who are applying what they are studying. The event was rather publicized around the Hollywood area and for this reason anyone who had interest in such an activity was in the know. The internet also played a role in the sense that it provided more information and shed more light on the information that was already at hand. Through the internet the minor details about the events and its associated activities were known. This event is actually very important especially to the individuals who are interested in the entertainment and movie-making industry. Through such an event they are able to know the finer details that are involved when developing a movie with the magnitude of the one that was being examined. It should be understood that movie production is not a simple feat as such and for this reason before embarking on such an activity one has to borrow a leaf from the individuals who have already succeeded in the same area. At the same time the event is able to make people know how certain concepts in a movie are developed. This is actually interesting because for the general public or the lay person there are some things that go on in movies which are considered to be out of the ordinary. This event brought clear understanding of such phenomena. I

The impact of divorce on children Research Paper

The impact of divorce on children - Research Paper Example Most couples separate after a considerable period of marital upheaval, so it may be more accurate to think of divorce as a series of interrelated events rather than a single, easily categorized experience. (Emery, 2004) The effects which have been noted in children varied considerably with several factors including but not limited to a child's age, their gender, and even the number of siblings in their family. Being such a complex issue, it is not always a simple matter to tease apart individual correlations, to say nothing of ultimate causes, of divorce outcomes. Several impacts of parental separations are immediate and obvious, such as changes in the child's living arrangements or financial situation. Others are more difficult to quantify, such as the effects divorce may have on the emotional states of children, their senses of self, their friendships or their later intimate relationships. The number of children who experience their parents' divorce each year has been rising for so me time, and is now recognized as a significant public health issue. (Wolchik et al., 2002) It is extremely difficult to quantify the full impact of divorce on children for several reasons. According to Cowan and Cowan, most studies of divorce's impact on children have the following notable flaws: 1) They were begun after the divorce or separation had occurred; 2) Most studies do not assess the impact of parents in a highly conflicted relationship who stay together, instead comparing only married and divorced parents; 3) Divorce can have a positive effect on some lives, while it has a negative effect on others. Research has not yet managed to explain under what circumstances a divorce will have a negative or positive impact (nor the extent of that impact) on children. (Cowan & Cowan, 2006) It has been well-documented that divorce can have a decidedly negative impact on a child's mental health well into adulthood. As long as 30 years after the separation of their parents, adults who were children when their parents divorced may continue to experience anxiety, depression, and trouble connecting intimately in their lives with spouses or their own children. (Estimates of the number of children who experience divorce each year vary widely, but most agree that at least one million children see their parents divorce each year, joining the over 40 million children and adults whose parents have already separated. (Emery, 2004) â€Å"Parental divorce is experienced by 1.5 million children each year in the United States† according to Wolchik et al. (2002) Custody is a common source of stress for children and adults when a couple with children decide to separate. â€Å"Tragically, it rarely works out very well. It is usually extremely difficult for the parents to work out a satisfactory arrangement, and even more difficult for them to fully abide by whatever arrangement is made. And when the situation is problematical for them, this inevitably causes the children to suffer.† (Meyerhoff, 2005) Later Meyerhoff calls joint custody, an agreement which arranges for both parents to share equal custody of a child, â€Å"a failed experiment,† but says that most parents become extremely distressed when primary custody is awarded to their partner. (Meyerhoff, 2005) Children of divorce often continue to suffer for many years after the custody disputes have been settled.

Final Paper Essay Example | Topics and Well Written Essays - 3750 words

Final Paper - Essay Example As society processes the information regarding the event, the victims are framed by the news media and public officials. The reaction to the event creates another class of victims as the public is penalized through loss of freedoms and privacy. Innocent people are viewed with suspicion and an unrealistic assessment of the risk places a heavy toll on a stressed society. While terrorism has existed for millennia, recent uses of the criminal act and escalated methods have increased the level of societys awareness of the victims of terrorism. There is a Chinese saying that says, "Kill one [to] frighten ten thousand" (as cited in Ewald, 2006, p.4). Where in centuries past the concept of terrorism was to instill fear, modern terrorism seeks to murder on a massive scale. It is the ability of the terrorists to murder thousands of people in a single event that evokes such fear and dread. Exploring a few of the most significant terrorist acts committed against Americans can help to understand the ways that the victims are viewed and why they become victims. They are generally victims of opportunity and symbolism. Direct victims can be viewed through the positivist lens, while the indirect victims are more aptly analyzed through the anti-positivist viewpoint. The direct victims are real and concrete, while the indirect victims are constructed through societies own labels and judgments. Killing one can indeed frighten ten thousand, and killing 3 thousand can frighten 3 million. Americans have lived with various forms of terrorism since the countrys beginning, but only recently has it been viewed as a complex social issue. Table 1 is a partial list of the most noteworthy terrorist acts in modern history. The 1993 truck bomb at the World Trade Center was the first terrorist event that took place on US soil that attracted large scale public attention. Though there had been a number of airplane hijackings throughout the previous

The Impact of Socio-economic Status on Student Achievement and Essay

The Impact of Socio-economic Status on Student Achievement and possible Intervention. Focus Australian education - Essay Example One may ask, why focus on early childhood education? It has been proven in numerous studies that the early years of any child’s life have a formative impact on their learning, development, future health as well as well-being. This forms the justification for this paper. It begins by exploring what exactly ECEC is in various contexts. It then goes on to give a background of the issue, highlighting various theories and schools of thought on the subject. Next, it discusses the Early Childhood Education and Care sector in the Australian context. In this section, the paper also highlights the different ECEC service types, particularly LDC, FDC, OSHC, IHC, preschool, Occasional care as well as the non-mainstream ECEC services. Next, it goes on to discuss the problems hindering the provision of quality ECEC services in Kenya. It then goes ahead to explain the role of Government in the provision of high quality education in general, and in ECEC sector in particular, with a focus on ho w Government intervention affects disadvantaged children. Then, the paper goes into highlighting the specific roles of the Australian as well as State and Territory governments in the ECEC sector, and how regulation can ensure the provision of high-quality ECEC services to all children, regardless of their family background. Introduction The level of student success in today’s education context is determined by a wide range of factors. This paper seeks to focus on the socio-economic status as a factor in student achievement, with a focus on the Early Childhood Education and Care sector in Australia. It is proven that the early years of any child’s life have a formative impact on their learning, development, future health as well as well-being. If the child is exposed to positive experiences in their formative years, it will also have positive outcomes in their future (Waldfogel, 2007). Research has revealed that, despite its importance, the level of quality of ECEC ser vices may not be as high as it ought to be. This is mainly caused by disjointed policy approaches and information asymmetry among other factors. These issues have been discussed in more detail further into the paper. However, the government of any nation has a responsibility to ensure that the quality of ECEC services to all the state’s children, regardless of economic background, as the adequate provision of this has bearing on economic development through adequate workforce participation (Smart, Sanson, Baxter, Edwards and Hayes, 2008). Definition of Early Childhood Education and Care (ECEC) Waldfogel (2007) reveals that early childhood education can simply be defined as the process of administering formal teaching and care of children by people who are not part of their family, or is outside their respective home setting. Early childhood refers to the age before normal schooling, that is, between birth and five years of age. However, this definition varies between differen t nations: for example, the United States National Association for the Education of Young Children (NAEYC) defines early childhood as before the age of eight (Waldfogel, 2007). Background A child’s needs in the early years are very different from those of older children. This is because early childhood sees the greatest growth and development. The stages are such that the brain develops

Am a Filipino, a Proud One Essay Example for Free

Am a Filipino, a Proud One Essay The Philippines. The Pearl of the Orient Seas, a country full of wonderful places, places being visited of tourists from different countries. A great country with great people called Filipinos. Filipinos, people with such nice traits. Tan, the color of their skin, the color that makes many foreigners envy them. They have rich black hair that flows naturally. Twinkling eyes some have black ones, some have hazel brown. They have such lovable characteristics. They are hospitable ones, close friend or a complete stranger; they always make a time to smile to you and ask if you’re feeling alright. Cheerful, they are, and talented too! Reciting poems expressing the appropriate feelings, singing to the top of their lungs, dancing so gracefully that you want to join them. They are hard-working, industrious they are. They are also religious of course, they surrender all to God. There are lots of traits of the Filipinos that are to be proud of. And I am one of them, one of the â€Å"They†. I am a Filipino, a proud one. And you, I suppose, are one too. I just can’t think why we, Filipinos are not proud of our nationality, our country. Why we, choose other products than ours, because in our mind things made locally are ‘CHEAP’ which is totally not true, we are makers of world class items. We should be proud of our country. Don’t you know that we, Filipinos, are admired by people around the world? They love the Philippines AND the Filipinos. There is nothing, absolutely nothing to be ashamed of being a Filipino. Neither our physical traits, nor our characteristics should be ashamed of. So, how do we show our love to our country? Easy. Simply choose our own products instead of the imported ones. This will also help our country arise in terms of economy. Learn about our country, this will also help you love our country more. We shouldn’t be ashamed of our beloved country.

A Study On The Adkar Model Management Essay

A Study On The Adkar Model Management Essay The purpose of this report is to understand the change management and the models which the organisation faces now. The report will also provide the recommendations for the organisation that can makes the organisation become less destructive while carry out the change and provide the tools of change. The structure of the report will consist 3 parts which are literature review, case study, and recommendation. Literature Review: Kurt Lewin know its important to form an integrated approach to bring about change at the group or organizational levels and contribute a 3-step change models. Lewin (1947a) stated that change process involved three steps in order to change efficiency and they are stage 1 (unfreezing), stage 2 (moving), and stage 3 (refreezing) (Lewin, 1947). Unfreezing step means make the correct situation for change to happens (London Management Centre, n.d.). Lewin argued that the stability needs to be weakened which means unfrozen (take away the old behaviour can be that lead to a new behaviour successfully adopted). Schein (1996) argued that the key for unfreezing is to recognise the individual or group level change and it were a profound psychological dynamic process. Moving stage is to create inspiration to learn but does not essentially control or predict the direction (Schein, 1996). Organisation should find out all the forces at work and identify and evaluate in order to get all the available options from trial or error basis (Lewin, 1947a). However, Lewin (1947a) also recognized that, without reinforcement, change will not last forever. The last stage of the model is refreezing. This stage is to recreate a stable atmosphere and elevates comfort levels by reconnecting people back into their familiar place (London Management Centre, n.d.). This is important as changes to individual behaviour will not be sustained unless group norms and routines are also been transformed and set. Therefore, it often requires changes to organizational norms, culture, practices and policies (Cummings and Huse, 1989). 3 steps model gives manager a framework that how to implement a change efficient, which can make the change process carried out fluently. The Kurt Lewin model can help a leader do the following three steps that helps to minimize the disruption of the structures operations, make a radical change, and make sure that the changes is sustainable (Morrison, 2010). Many have is argued that Lewins planned approach is too simplistic and mechanistic as organizational change happens everyday and open-ended process nowadays (Dawson, 1994 e Garvin, 1993). Lewin is seen as advocating a top-down, management approach to change and ignore the situations that require bottom-up change (Dawson, 1994). Lewins 3 steps change model can be used if there is a short term goals to meet and celebrate (Kotter, 1996). This is because people will start to resist to change if there is no short term wins. Lewin stated that organisations should establishing the goals and objectives. Organisation should reward people that involved with recognition, promotion or money (Kanter, 1993). 3 steps change model is more construct than content driven, describing competence using language such as team working, problem solving, and effective communication (French, 1999). Prosci had published ADKAR change model in 1998. The ADKAR model is used to know the change at an individual level and this will helps the organisation increase the successful rate for the changes (Hiatt, 2006). The model consist five elements that makes the changes successful: Awareness of the necessarily for change. Desire to do the change. Knowledge on change. Ability to carry out new skills and behaviors. Reinforcement to maintain the change. (Warrilow, 2010) The ADKAR model can helps to find out why changes are not functioning and help the organisation take the essential steps to make the change successful. Organisation will be able to break down the change into parts that can understand where the change is not functioning and address that impact point (Change Management Learning Center, 2007). The limitation for ADKAR model is fails to see the macro level of programme management (Warrilow, 2010). The author points out that the business environment now the restructuring, refocusing and re-engineering is only the start. Business leaders have to face the equally as it will have more problems of getting the staff to deliver their new vision that achieve the revenue forecasts. The fact is that people are not similar in the ways they behave. In this case, I will use Proscis ADKAR model. This is because Lewins 3 step model is too simple as what Dawson and Garvin highlighted and its not suitable for a big organisation that has high innovation. Therefore, its important for the organisation to identify the change element in order to make the change become efficient. Case Study: The model that the organisation used is the Prosci ADKAR model. Stuart Young dare to make the big change while the other organisations do not. Stuart Young consist of the 5 elements of ADKAR models which are awareness, desire, knowledge, ability and reinforcement. The people within the organisation have the awareness of the need for change. Stuart makes the organisation struct become flatter. This helps the communication become more efficient. There are only less people beneath them. There is no foreman and supervisor. The team leaders will have the meeting with their group members and talk about the work that they done yesterday. People need to analyse it and then have the change. Commitment can be build easily by this way and make sure the people aware to change for better quality. The people within the organisation have the desire to change. For an example, the manager will not criticise their workers. This makes them have more responsible. They need to do well for motivate the people. The motivating will makes the employee have more desire to change when there is needed. The individuals of the organisation have the knowledge of how to change. Management personnel at Interlock are all expected to undertake re-training at least the course per year. The people will be trained and put at the right position. This will make the change become more efficient as the people have the knowledge and work at the place that are most suitable for them. The people must also have the ability to change and the employee have the ability. The employee has more responsible to do their job. This means that they need to deal with more problems. This makes them know how to do more things and have the ability to change when needed. The education systems also help to improve their ability. This is the reason Stuart Young believe in his employee. Lastly, there is a reinforcement to sustain the change. Stuart Young knows how to reinforce their employee although there are no incentive programs. Instead of the incentive programs, Stuart Young ensures the employees job security as job security is foremost in workers minds nowadays. This will make the employee willing to change while maintain the quality. A good leadership is needed in order to makes the changes become more efficient. This will also utilise the ADKAR model. Transformational leadership style should be used in order to make the changes efficient. Transformational leadership is leaders who encourage people to transcend their own self-interest and who are capable of having profound and extraordinary effect on their staff (Robbins, Millet, Waters-Marsh, 2004). According to Chemers (1997), transformational leadership have 4 factors: -Individualise consideration (degree to which the leaders treat each followers in a way that is equitable and satisfying, but differentiated from other followers). Inspiration motivation (reflect the quality and emotional appeal of the leaders vision rather than what public said). Intellectual stimulation (leader encourages the follower to question past ideas and supports subordinate to think independently and creatively). idealized influence / Charisma (reflects follower perceptions that the leader is trustworthy to achieve an important vision). Transformational leaders make the vision or mission of the group become clearer that will generate satisfied and innovative culture within workplace and personalise their interaction with others (Parry, 1996). Many people might like the transactional leadership style. The transactional leadership style has totally difference style compare to transformational leadership style. Transactional leadership style is to lead or stimulate people by clarifying the role and task requirement (Robbins et al., 2004). However, transformational is more towards the intangible factors while transactional leadership style is more tangible factors. Therefore, its better to have the transformational leadership style instead of the transactional leadership style as the people will always demand more. A research shows that transformational leadership style is better than transactional leadership style (Chemers Ayman, 1993). In this situation, the 4 factors of transformational leadership will improve the five elements (Awareness, Desire, Knowledge, Ability, and Reinforcement) and thus makes the changes become more effective. The organisation has the ability to change. If the organisation can implement the transformational leadership style well, the organisation will sure change efficiently as the leadership can lead the organisation to have the particular elements to change well. Recommendations: Every organisations need to change when needed. However, its impossible for the organisation closes their business and carries out the changes. Therefore, some actions need to be taking in order to become less destructive. Change is a messy business that filled with complexity, multiple factors and many things that can lead the organisation towards failure. There are 3 broad areas that need to be included in any successful change initiative and have less destructive to the organisation, which are: Leadership that directly addresses the different dimensions of those affected by the change, and the motivation. Address the multiple factors of the models which is ADKAR models. Action management that can helps people on the matter that is useable for the change. (Warrilow, 2010) In order to do well in this, the tools of change can be used to make the change become better. There is a tool that can managing meeting and collecting ideas is brainstorming. Brainstorming is a technique that enables a team to generate lots of ideas in only a few minutes without criticism and judgement (Queensland Health, 1999). Brainstorming encourages people in identifying the cause and solutions to the problems. This can get a large group to work constructively together and solve the problem during the change process. Total Quality Management (TQM) is other tool of change. TQM refers to a management process directed at establishing organised continuous improvement activities, involving everyone in an organisation in a totally integrated effort toward improving performance at every level (Almaraz, 1994: 9). This will makes organisation make the change with full force that makes the change become more efficient. The implementation of TQM involves: à ¢Ã¢â€š ¬Ã‚ ¢ focus on work processes à ¢Ã¢â€š ¬Ã‚ ¢ explicit identification and measurement of customer (both internal and external) requirements à ¢Ã¢â€š ¬Ã‚ ¢ analysis of variability à ¢Ã¢â€š ¬Ã‚ ¢ use of cross-functional teams à ¢Ã¢â€š ¬Ã‚ ¢ management by fact à ¢Ã¢â€š ¬Ã‚ ¢ learning and continuous improvement à ¢Ã¢â€š ¬Ã‚ ¢ use of process-management heuristics The other tool is organisatinal development. The term organisational development (or OD) is a set of behavioural science-based theories, values, strategies, and techniques aimed at the planned change of organisational work setting for the purpose of enhancing individual development and improving organisational performance, through the alteration of organisational members on-the-job behaviours that are definitely helps a lots for the change process. (Porras and Robertson, 1992: 722) OD interventions view different aspects of this setting as levers for change that are able to prompt desired behaviours. These include: à ¢Ã¢â€š ¬Ã‚ ¢ organising arrangements which include goals, strategies, structure, policies and procedures, administrative systems à ¢Ã¢â€š ¬Ã‚ ¢ social factors which include culture, management style, interaction processes, individual attributes à ¢Ã¢â€š ¬Ã‚ ¢ physical setting which include ambience, interior design, space configuration, à ¢Ã¢â€š ¬Ã‚ ¢ technology which include IT, tools, equipment and machinery, job design, work flow design, technical expertise, technical systems and procedures. With enough development, the people will always have the sufficient skill that will helps them manage well in change process. Conclusion: The report had provides the 2 difference change models which are Lewins 3 step model and Proscis ADKAR model. The case shows that the organisation has the ability to change well. Its better for them to have transformational leadership to make the change become more efficient. The recommendations that provided are: Less Destructive ways Leadership that directly addresses the different dimensions of those affected by the change, and the motivation. Address the multiple factors of the models which is ADKAR models. Action management that can helps people on the matter that is useable for the change. Tools of change Brainstorming Total Quality Management (TQM) Organisational Development

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a

Analyzing Spartacus Post Traumatic Stress Disorder Essay -- Post-trau

The character I have chosen to analyze having post traumatic stress disorder is Spartacus, who is played by Andy Whitfield on the hit series Spartacus Blood and Sand on Starz. Spartacus Blood and Sand is directed by Grady Hall and Rick Jacobson. Spartacus is a Thracian solider who was punished for his betrayal against the Roman Commander Legatus Claudius Glaber, played by Craig Parker. Spartacus was to be executed in the gladiatorial games and his wife Sura, played by Erin Cummings, was to be sold as a slave. However, Spartacus successfully defended his life by killing four-top notched gladiators in the arena. After his victory he was bought by Baticitus, played by John Hannah. Spartacus was to be a slave trained to be a gladiator in Baticitus’ ludus. When Spartacus began bringing great fortune from his winnings and social advancement to Baticitus’ ludus, he was promised to be reunited with his wife, Sura. After Spartacus became champion of Capua and being undef eated, he came to the realization that Baticitus was not going to keep his promise of reuniting him with his wife because too many victories had passed. Spartacus later found out in a recurrent flashback and current images that Baticitus had Spartacus’ wife Sura, killed. An analysis of Spartacus’ behavior of nightmares, insomnia, and haunting memories reveals that Spartacus has post traumatic stress disorder. The first behavior which proves Spartacus has post traumatic stress disorder is the nightmare of not being reunited with his wife. Most of his nightmares were of his wife being by his side during these trials and she would give him advice on how to survive and them being reunited again. His nightmares seemed to be prophesy or warnings of what would happen ... ... have a person feeling so overwhelmed, burnout, and overworked that they will â€Æ' PSTD treatments range from intricate psychobiologic features make therapy difficult. The three arms of treatment are patient education, pharmacotherapy and psychotherapy (Cabaltica, 2000). Pharmacotherapy and psychotherapy have been shown to alleviate the three clusters of PTSD symptoms: reexperiencing, avoidance and hypervigilance (Cabaltica, 2000). Works Cited Cabaltica, R, Lange C, Lange J. AAFP.org. American Academy of Family Physicians. September 1, 2000. Mayo Clinic Staff. Mayo Clinic.com. Mayo Foundation for Medical Education and Research. April 10, 2009. Myers David. Exploring Psychology 7th Edition. Worth, 2008. Print

Drug Abuse in Nigeria Essays -- Nigerian Society Illegal Narcotics

Drug Abuse in Nigeria Today, you only have to switch on your television, radio or open a newspaper or magazine to be aware that the structure of our society is being contaminated by the growing evil plague of drug abuse. Drug abuse, is one of the major problems in the Nigerian society. Actually, almost every country faces such problem today. A lot of measures are taken to struggle against drug abuse, and, definitely, some changes for the better are evident. However, this problem is not eliminated and perhaps, will never be completely stopped. The repetitive death of drug users today has become an everyday event, that most of us had used it. The numbers of the victims is more and more increasing rapidly in such a degree that makes us have fear on what our society will turn into. Prospectively, there was an alarming increase in drug abuse at our country. Many students take cocaine, heroine, hash, crack, and other drugs. Problem of drug abuse has made a way through the society. Overprotection some times makes a gateway for the beginning of drug abuse. The imitation of musicians and actors can lead many young people to drugs, as they are trying to look alike them. However, as we know, today this entire teenage is all about being ‘cool’. This affects most young people and it is more obvious in places where there are many people, like in college. The society today has become a place where drugs are gotten easily in the college, whenever and whatever drug you want. Finally, a disappointment from a relationship or school, for example a fail in the finals, can be a good reason for those young people to turn into drugs. For this bad situation that exists in Nigeria today, many teachers and counselors have tried to let pe... ... the past 10 months.†(p.19) In the 80s Nigerian citizens are caught on daily bases due to drug trafficking. At a moment like this what the country should do is to apply a policy that would reduce drug trafficking. Another way to control this issue is to put roadblocks and checkpoints where violence is common and also in airports and seaports. The N.D.L.E.A should also make sure that all pharmacies issue people drugs on prescription only. The problem of drug abuse is not something that can be controlled while sitting down, the country has to work together to prevent this harmful act. If the whole country will seek and use the knowledge they have to fight drug abuse then the society would be a better place to live .Now that we know the effects of drug abuse, it is time to put our hands together as a family to fight drug abuse in Nigeria and all over the world.

Othello: the Abnormalities in the Play :: Othello essays

Othello: the Abnormalities in the Play  Ã‚        Ã‚  Ã‚   William Shakespeare’s tragic drama Othello boasts quite a little list of abnormalities in both occurrences and personal behavior.    In the volume Shakespeare and Tragedy John Bayley explains how the abnormality of the protagonist’s behavior brings on rejection by the critics:      In our own time more genteel, but also more intellectualized versions of Rymer’s disfavour have been voiced by T.S. Eliot and F.R. Leavis, who both consider and reject the personality that Othello presents to the outside world, pointing out that he is not so much deceived as a self-deceiver, a man presented by Shakespeare as constitutionally incapable of seeing the truth about himself. So the detached, ironic view of the creator contrasts with the tragical and romantic view taken of himself by the created being. (201)    But Othello is defended by other critics. In her book, Everybody’s Shakespeare: Reflections Chiefly on the Tragedies, Maynard Mack defends the Moor as one who is not necessarily the victim of a psychological deficiency, as some critics maintain:    What should be noticed in particular is that, essentially, Shakespeare invented Iago; set him down in his dramatis personae with the single epithet â€Å"a villain†; and devoted most of the play’s lines and scenes to showing in detail the cunning, malignancy, and cruelty of his nature, including the cowardice of his murder of his wife. It seems to me therefore impossible to believe, as some recent critics would have us do, that the root causes of Othello’s ruin are to be sought in some profound moral or psychological deficiency peculiar to him. (137)    A more obvious example of the irregular appears in the conduct of Iago. The abnormal behavior of the ancient is partly rooted in his misogynism. In â€Å"Historical Differences: Misogyny and Othello† Valerie Wayne implicates Iago in sexism. He is one who is almost incapable of any other perspective on women than a sexist one:    Iago’s worry that he cannot do what Desdemona asks implies that his dispraise of women was candid and easily produced, while the praise requires labour and inspiration from a source beyond himself. His insufficiency is more surprising because elsewhere in the play Iago appears as a master rhetorician, but as Bloch explains, ‘the misogynistic writer uses rhetoric as a means of renouncing it, and, by extension, woman.’ (163)    And how about epilepsy?

Human Resources Management in the Asia Pacific Essay

Nowadays China becomes one of the hottest market places all over the world. From the viewpoint of the investors, China seems to be the most potential market with the huge market and attractive economic situation. The apparent result is the increase in number of foreign investments put into China. Gentran Machinery (GM) is one of the foreign investors of China. It has a joint venture (JV) in Hangzhou. Although GM has been quite successful in its operations showing an average annual growth of 12 percent in sales volume, net profits and its stock value during the past 20 years, it is noted that the joint venture in China is struggling along and is already way behind schedule. In order to address the possible problems in the JV and find solutions, some issues are to be discussed. Global assignment of managers has been a traditional method of operating international companies. The importance of transferring knowledge, upskilling remote or local managers and instilling best practice throughout a multinational organization has long been recognized as a source of competitive advantage for those firms able to expand successfully. The failure of rate of global assignments, and indeed international expansion, has throughout history been nothing less than fantastic. Although it is obvious that the expatriate managers don’t know the local labour markets and local education system, have the communication, culture, and language problems, they are familiar with the corporate culture, have advanced management skills, and also have stronger informal linkages with decision makers in the parent company. Many companies send their home country employees to foreign subsidiaries (Hutchings 2002). In the GM case, it is indicated that there isn’t a modern management system in the JV and the JV managers are at only the Chinese traditional stage of management development and they haven’t effective and efficiency management knowledge and skills. As a result, it is impossible to reduce the number of expatriate managers. Contrarily, the number of expatriate managers should be increased, because they can input the modern concepts and skills of management, help to build an effective and efficiency management system, and train the Chinese managers so that they are competent for their positions in JV. However, the selection of expatriate managers is important. According to  Hutchings (2002, p. 32), ‘Maximising the performance of expatriate managers can be defined as sending an employee to a host country operation capable of achieving the best results for the expatriate, the organisation and the host country in terms of adaptability and political, business, culture and social sensitivity. To achieving such adaptability and sensitivity, the company should pay significant attention to careful selection of expatriate for the host culture in which they will be employed, and provide on-going support (Hutchings 2002). There are a number of factors which an organisation needs to be taken into consideration to predict expatriate success. These factors include technical competence on the job; personality traits; environment variables; and family situations (Hutchings 2002). The expatriates should exhibit tolerance toward differences in race, creed, culture, customs and values. They should also have high motivations. Another criterion is that of behaviour, being defined as non-judgemental, showing tolerance for ambiguity and displays of respect (Hutchings 2002). Moreover, the expatriate’s spouse and family should be analysed. These include: the spouse’s inability to adjust; the employee’s inability to adjust; the employee’s personal or emotional immaturity; and other family problems (Hutchings 2002). Obviously, Richard Hamel (the controller of JV), who is not the type of manager necessary to facilitate the success and changes needed in the JV because he is not aggressive, innovative, and creative, should certainly be replaced. However, because of the lacks of Chinese managers and the situations discussed above, Hamel should be replaced by another suitable expatriate manager. After successfully selecting the suitable expatriate manager, on-going support is important for them. In the GM case, it is noted that although the physical accommodations are acceptable, the expatriate managers suffer from extreme emotional pressure particularly in the form of loneliness. These managers have only one emotional outlet – work. They cannot speak Chinese and have no alternative forms of entertainment that involve interactions with people. Their lifestyle can best be described as one of ‘prison inmate’. This situation indicates that the expatriate managers have not been supported well. The parent company should solve this problem. Firstly, effective training programmes can help the expatriates adjust to living and  working conditions in the new host country. Appropriate intercultural training and support can help expatriates cope with a workforce and management colleagues with drastically different cultural inclinations and reduce the stress of being alone in a foreign land. Such training should provide a clear picture of the challenges they are about to face, both in their professional and private life. The training should include general country information on the Chinese culture and tradition in written, verbal or audio / visual form as a helpful orientation for the beginning of living and working in the host country; cross-cultural seminars where the trainees can apply and deepen their knowledge of the Chinese culture and mentality; Chinese language courses to introduce expatriates and their accompanying partners some basic language skills; field trip to obtain the first impression of the country, working and living conditions; meetings with experienced expatriates who can give practical tips or useful suggestions directly related to the job or private life in China. Secondly, medical and psychological assistance and counselling should be provided. Thirdly, the on-going support to spouse and the family is important. The importance of providing information housing, health, and schooling has been acknowledged (Hutchings 2002). Fourthly, a local contact person with western culture exposure can help expatriates with their first orientation in the new living and working environment. Finally, the good relationship between the expatriate and local employees can also help to improve the living condition. After successfully selecting and supporting the expatriate managers, another important issue for JV is change the traditional management system in JV and how to train the Chinese managers. Traditionally, for a long time the promotion system in Chinese state-owned enterprises has been based on seniority of workers and staff rather than on performance. For example, a cadre can be promoted to senior ranks but cannot be demoted regardless of his capability or performance. This has resulted in a phenomenon where there are too many high-ranking officials with too few rank-and-file staff, and there is over-staffing with too few staff actually performing work (Chen 1989). Thus, a new incentive system based on performance should be established for the Chinese managers and works. The ‘performance-related pay’ is the key component of the total rewards program – and offers  employees the opportunity to share in the success of the company which is a direct result of the collective performance of each of its employees. When excellent performance is acknowledged and rewarded, people are more motivated and work smarter (Bartol, et al, 1998). Moreover, employees want to work in an environment that is productive, respectful, provides a feeling of inclusiveness, and offers friendly setting (Ramlall, 2004). The good relationships between managers and employees, as well as between employees provide the belongingness and love in the company. In addition, employees prefer to function in environments that provide a challenge, offer new learning opportunities, significantly contributes to the organization’s success, offers opportunities for advancement and personal development based on success and demonstrated interest in a particular area (Ramlall, 2004). The employee’s self-actualization need is fulfilled by open-door policies and â€Å"let’s try† approaches. Competition should be encouraged. These approaches will largely motivate the employees. The managers of JV should also share as much as information with employees, encourage autonomy and participation. Furthermore, to keep equity, the reward system should be managed by expatriate managers until the Chinese manager change their traditional attitude. Finally, the award system can be managed by all level of managers; each level of managers should responsible for their subordinations. The performance based reward system should base on the responsibility system. It is obvious that the distribution of responsibility including management responsibility and employees’ responsibility in JV is not adequate. Company should specify all position, prescribes job descriptions, procedures, routines, and rules. However, the description of procedures and routines is not detail. There are only some suggestions and references. Company’s ‘let’s try’ and ‘accepts failure’ approaches encourage employees to try any ways to accomplish their job. Employees are largely motivated to look for the most suitable way to finish their works. The suggestions and references of the work procedures and routines protect the employees from excessive autonomy so that they would not fell lonely and without support (Bolman, &a Deal, 2003). The authorization system should be established. In this system, each level of managers has their corresponding authority and responsibility which  is clearly identified. The training of Chinese managers is also important. There are external training and internal training. In case of internal training, it should be decided what to teach and how to maximise the learning effect of the participants. The teaching programmes and materials should contain knowledge and skills necessary for effective management performance. Appropriate teaching methods (for example, practical or theoretical learning or the combination of the two methods) in order to achieve the training goals should be chosen. Moreover, the trainees should be able to make use of the technical know-how or management skills after the training: this can be reached through a job empowerment, a transfer to a corresponding workplace or a promotion. In these training, the Chinese managers should also learn the modern concepts of the management. The external training can include the MBA program, exchanging manager to international branch of company, etc. The main purpose of the training is to change the tradition management attitude and to learn modern management skills. In the GM case, the communication of directives, ideas, concepts, and action items, from the American management to the Chinese management and vice versa is a major problem within the JV. Misunderstanding and ineffectiveness of communication are caused usually by faults of both sides: one side expressing its intention vaguely and the other side not listening very attentively. As the case studies show, expatriates may feel unsatisfied with refusal of responsibilities by local employees, while Chinese managers complain about the lack of trust of their foreign bosses. The problem is accentuated by language difficulties. The language issue is the most significant individual obstacle facing the partners in the JV. Although there are currently three translators on the payroll, only one is really a capable translator. The language barrier can be overcome by replacing the unsuitable translators, increasing the number of translators. Also, the Chinese employees can be required to learn English. On the other hand, in the expatriate managers training which is introduced above, the Chinese language course is included to teach the basic language skills to the expatriates. In addition, the culture barrier is another important problem in JV. According to Hofstede (cited in Pan, & Zhang 2004, p. 83), culture is a kind of ‘collective programming of the mind, which distinguishes the members of one category of people from another’. It is obvious that the Chinese culture is different from the West Culture. Because it has been widely accepted that cultural difference greatly affects human thinking and behaviour, the significant differences between USA and China seem to affect some aspects of their management practice (Pan, & Zhang 2004). To overcome this barrier, one of possible solutions is to encourage a cultural adaptation or learning process which may increase the congruence between culturally different partners and ultimately improve the effectiveness of international business relationship (Lin 2004). According to Gudykunst and Kim (cited in Lin 2004, p. 36), adaptation is a ‘process wherein parts of a system move in a direction that i ncreases the congruence or fit’. In the cultural different environment, cultural adaptation occurs when individuals acquire an increasing level of fitness or compatibility in the new cultural environment. Cultural adaptation is expressed in different forms and at different levels. There are three levels of cultural adaptation including understanding, adjusting, and learning (Lin 2004). Cultural adaptation could involve many essentials including language (verbal and non-verbal), economics, religion, politics, social institutions, values, attitudes, manners, customs, material items, aesthetics and education. In juxtaposition, smooth transition and successful integration of managers going abroad on business would require the individual’s cultural orientations to be determined. From an international business standpoint it is crucial for the long-term success of a company to establish and manage good relationships across cultures (Lin 2004). Another ways to overcome the communication barrier is relationship. The expatriate managers need to build good relationship with their Chine colleagues. Relationship, the term ‘Guan xi’ is used in China, are very important in getting on in Chinese society. In China, four culture factors are grouped into relationship (or Guanxi): group orientation (the need to live in his/her community, all his/her identity was related to his/her  group); Renqing (if you do me a favour, it means I owe you something. I will pay back someday, as well as you are also expecting me to payback the favour one day.); Ganqing (friendship which implies an expectations and obligation of getting /granting favourable responses from/to ones friends); and Face (the concept of saving face or losing face indicating a person’s social status. Having face means that one has good connection within the community, which makes everything done smoothly. But losing face means one get trouble or feels embarrassed in certain circumstance. (Luk et al. 1996) In China, Guanxi is crucial for employees to gain a sense of being together and a sense of communicating with on anther. Researchers also indicate that the job satisfaction and job involvement may well be related to the quality of one’s Guanxi network (Hong, & Engestrom 2004). As a result, in Chinese JV, Guanxi is unavoidable. Actually, the Guanxi has positive and negative potential consequences (Hong, & Engestrom 2004). On the one hand, even if technocratic qualifications have become more necessary, but at the same time Guanxi is another major factor in determining who should be promoted. Workers and staff who have special ‘Guan xi’ with the superiors in power, either through family connections or forming special clues, normally get promoted over others lacking the relationship (Nyaw 1995). On the other hand, Guanxi can enhance the trust between the managers and employees or within the group of employees. Chinese workers regard good Guanxi with them as one of the most important qualifications of being a good leader (Hong, & Engestrom 2004). This is not conflict with the modern management approaches. In the American-lead JV, the expatriate managers can enhance the trust with Chinese employees through developing the Guanxi with them so that the resistance of changes can be reduced and the performance can be more effective and efficiency. However, the weakness of Guanxi should be avoided by establish a completed set of rules and regulars. According to Bolman and Deal (2003), there are several methods to coordinate individuals and units through a variety of horizontal and vertical linkages. The vertical linkages including authority, rules and policies, and planning and control system enable higher levels coordinate and control the work of subordinates. Firstly, the authority is the most basic and ubiquitous way of integration. Secondly, it is noted that the rules, policies, standards, and  standard procedure limit discretion and help ensure predictability and uniformity (Bolman, & Deal. 2003). The company should allow all employees to discuss the rules and standards and encourages them to make suggestions. Through discussion, the rules and standards become clearer for employees and prevent the lack of creativity. The clear and suitable rules and standards are the base for successful planning and control. There are two major approaches to control and planning including performance control and action planning (Mintzber g, as cited in Bolman, & Deal, 2003). The ‘performance-related pay’ bases on the performance control. Because the rules and standards are clear and suitable, the target are measurable, the performance control measures and motivates. The forms of vertical coordination are typically more formalized. But it is not always effective. Lateral techniques such as formal and informal meetings, task forces, coordinating roles, and network are more flexible and may be used to fill the void (Bolman, & Deal, 2003). Formal meetings are undertaken regularly. Moreover, the task forces or project teams can be always assembled in JV to coordinate development of new products or services. The organizational intranet should also be developed in the JV. The network enhances the decentralization and democracy in the company because the bias of organizational intranet toward decentralization, teaming, and cross-functional, and cross geographical work makes it well attuned to complexity and change (Steward, as cited in Bolman, & Deal, 2003). But the networks are difficult to control. It becomes a challenge for managers. As a conclusion, there are many aspects that affect the way international business is conducted. Differences in social, culture, economic, legal and political conditions can greatly affect the way globalised businesses are managed. Doing business abroad presents enormous challenges simply because countries and societies are so incredibly different. There is a need to appreciate not only that these differences exist, but also to appreciate how these differences impact doing business abroad. Doing business abroad requires flexibility to conform to the value systems and norms of that country. Adaptation can embrace all aspects of an international business’s operations in a foreign country, from the way deals are negotiated, to the appropriate incentive pay systems, to the organization structure, product  names, and relations between management and labour. What works in one country most likely will not work in another. It is also noted that clearly maximising the cultural adaptability skills of expatriates and the avoidance of expatriate failure in host country subsidiaries is of major concern to organisations. Maximising the cross-culture performance of expatriate managers in JV must be an integral element of the strategic human resource management planning of organisations in the 21st century as the pace of globalisation necessitates that an increasing number of organisations must think globally and ensure that their expatriates are prepared and supported to do the same. (Hutchings 2002)