Informational Interview Essay Example | Topics and Well Written Essays - 750 words

Educational Interview - Essay Example This report incorporates a rundown of inquiries that were posed to a representative in a bookkeeping field. The inquiries were set up to catch difficulties one experiences in the field and significance of relational, correspondence, talking, cooperation and composed correspondence among others. Conversation The representative talked with began to fill in as a lesser records supervisor with future goal of turning into a CFO Manager in a budgetary related association. The interviewee decided to work in this field as he is acceptable in Math and this is the thing that he sees as the main way advancement and can make sure about him any activity applied for in different organizations. A portion of the undertaking appointed to him at present incorporates dealing with the trainees’ accounts, speaking with the bank to guarantee that the students are paid in time (Guffey and Loewy 2010). He likewise helps in enrolling activity of bookkeepers for different offices in the association. Th e respondents finds the work fulfilling as he appreciates filling in as a bookkeeper, understand new difficulties and satisfying other colleagues. He strives to guarantee that he is profitable and all that he does is valued by both the lesser and seniors. In spite of the fact that he appreciates functioning as a bookkeeper, the work has pressure. He says that he needs to guarantee that he doesn't commit any error it influences line exercises above or under him. He works in the compensation and account office where he guarantees that pay rates are paid in time and the learners are fulfilled and glad to be paid what they have worked for in the previous month. The respondent says that the field is serious as one goes up the position, competiveness and challenges increment as well. The business everywhere expects one to join both the bookkeeping abilities, deductive aptitudes and great dynamic abilities. One is required to use sound judgment on when a hazard merits taking; these aptitud es have seen him get advanced twice since he began as a learner four years ago(Fitch 2007). The respondent has worked in various offices that has uncovered him well and caused him to feel that he is an inside and out individual. This industry expects him to make data he learnt in school. The bookkeeping, behavior, specialized relational abilities and business morals aptitudes learnt in school has helped him to guarantee he meets consumer loyalty in his field of work. After some time, the respondent says that he realizes that it is conceivable to extend customer’s future needs. This is significant as they have to safe watchman the organization picture at all expense. The representatives are required to have the correct confidence and demeanor as they work; to accomplish this, the respondent says that they figure the financial development and from that point pay increase for the representatives is expanded as needs be. Employee’s execution isn't just estimated from how m uch cash one brings into the organization, yet it fuses a blend of different components like one’s difficult work, hard working attitudes, innovativeness and correspondence inside the representatives and to clients. The organization esteems employee’s innovativeness and efficiency. The respondent needs to see himself in a senior administration position in the coming five to ten years. The position he is seeking to hold by at that point incorporates venture supervisor and to deal with his own area of expertise, as he tries to be a CFO later on. The correspondence needs in this field is powerful and an errors can place a representative in a difficult situation. The respondent s

Agency Report on Human Services Agency Essay

I decided to compose a report about the YWCA Pierce County, situated on 405 Broadway St, Tacoma Washington. The YWCA or Young Women’s Christian Association is one of the most established and biggest women’s association in the country, serving more than 2 million ladies, and their families at in excess of 1,300 areas over the United States. The first Christian point of view is as yet solid in a considerable lot of the national affiliations, yet some have changed their concentration to be to a greater degree a social and network based program. The YWCA Pierce County is a network chief and precursor in abusive behavior at home for longer than a century at this point. Set up in 1906, the YWCA is has consistently extended and upgraded a thorough menu of abusive behavior at home help arrangement, offering customers genuine instruments to actualize change in their own lives. Their statement of purpose is to change survives security, recuperating and strengthening. This is an a ssociation that is devoted to dispensing with bigotry and engaging ladies. The YWCA Pierce County’s vision is to make a protected, just and fair network and they do this through instruction and effort by advancing harmony, equity, opportunity and poise for customers from all races and different backgrounds. Their far reaching Domestic Violence benefits that features mediation and anticipation incorporates 24 hour crisis help (intercession hotlines), free legitimate administrations (with assurance orders, just as other lawbreaker and common law), movement and wellbeing arranging, child rearing plans, crisis cover, transitional lodging, case the executives, remedial administrations, backing, bolster gatherings, food, garments and diapers, transportation, youngster dating brutality counteraction, full interpretive administrations and the sky is the limit from there. There is such an incredible worry with the issue of aggressive behavior at home inside the network all in all. The lawful definition for aggressive behavior at home as characterized by the RCW 10.99 (Revised Code of Washington) is ‘crimes carried out by one relative or family part against another.’ Here are the inauspicious insights: One of every 4 ladies will encounter DV during her lifetime. Ladies experience in excess of 4 million physical attacks and assaults due to their accomplices, and men are survivors of about 3 million physical ambushes. Ladies are bound to be murdered by a cozy accomplice than men. Ladies ages 20 to 24 are at most serious danger of turning out to be survivors of abusive behavior at home. Consistently, 1 of every 3 ladies who is a casualty of crime is killed by her present or previous accomplice. The abusive behavior at home related offenses rates for Pierce County and Tacoma are among the most noteworthy in the State. Additional upsetting is the way that the pace of DV fatalities in Pierce County far surpasses practically identical regions, and it is assessed that around 10, 000 families are influenced by aggressive behavior at home at whatever year. The meaning of a DV casualty alludes to a passing that emerges from an abuser’s endeavors to declare force and power over a personal accomplice. These remember all manslaughters for which the casualty was a previous or current accomplice of the individual answerable for the homicide(s) of individuals other than the close accomplice that happened with regards to suggest individual viciousness or amidst a perpetrator’s endeavor to murder a personal accomplice. The YWCA, Pierce County serves a various customer populace. In the 2012-2013 yearly report, the YWCA, Pierce County detailed working with more than 6,000 or more customers in some limit and encountering 5,473 emergency hotline calls. Suppliers detailed from these calls, there is more noteworthy portrayal of customers from populaces of shading with the most elevated numbers from the African American and Hispanic people group. Furthermore, the YWCA states that a higher number of customers in any given DV related program (for example avoidance, cover occupants, and so on.) are non-Caucasian. By and large, customers from minority bunches have restricted English capability and some are undocumented people and for a couple of projects working in the Hispanic people group, most of these customers fit these attributes. A few suppliers report a developing number in various populaces. Various suppliers express that there is an expansion in the quantity of Latina customers served, just as peopl e with language obstructions. There is additionally a sign of the development of fresher ethnic populaces, for example, Middle Eastern and East African people in the customer populace. Explicit projects will in general work with some particular sections of the populace. For instance, the Korean Women’s Association will in general work with a high extent of Asian Women, for example, Korean, Vietnamese and Cambodian customers, while associations, for example, Tacoma Community House and Centro Latino arrangement with a bigger Hispanic populace. By and large, it is accounted for that The YWCA Pierce County likewise has a level of customers from military families. The YWCA has collaborated with JBLM (Joint base Lewis-McCord) to give help to address the issues for our military both on and misguided. The YWCA, Pierce County is the principal association in the area and state to likewise offer types of assistance that incorporate the LGBTQ (lesbian, gay, cross-sexual, transgender and eccentric/addressing) network. At the YWCA, no customer is ever dismissed. On the off chance that the YWCA can't give a customer an assistance that might be required, the association w ill do their absolute best to give referrals to all the more likely address the issues of the customer or person who is bringing in. The following is a table that represents the administrations gave and the socioeconomics of customers that are served. This information is gotten from the 2012-13 Annual Report. Starting in 2010, the YWCA Pierce County offered cover that included private kitchens and bathrooms to customers and their youngsters. The safe house likewise start to acknowledge male customers in 2012.The haven obliges security, protection, pride and fundamental needs of customers for close to 90 days. During this time in cover, customers can use singular case the board, guiding and instruction, children’s administrations, bolster gatherings and a 24 hour on location promotion. Having a safe house that tends to such extensive needs empower customers to construct an establishment for lives that are drained of savagery. What sets the YWCA protects separated from most shared ones is that the Indi double condos give customers and their youngsters private regions to mend, reflect and develop. Due to their pet well disposed strategy, the YWCA penetrate County is additionally one of only a handful barely any havens in the nation that is perceived by the American Humane Association. The 24-hour Crisis Hotline offers customers the capacity to wellbeing plan. Friends and family and companions who might be worried for DV casualties and are searching for arrangements will likewise be furnished with assets to help. Following starting screening and administrative work, the individual meets promptly with a prepared promoter, who plays out a necessities evaluation to figure out which benefits the customers require and need. Administrations are customer driven, which implies just what the individual demonstrates that they are keen on. The most widely recognized prompt needs are (1) applying for assurance requests and (2) cover/lodging. In this manner, a requirements and peril evaluation are performedâ during the time that the individual is getting administrations. It is basic to comprehend a little about the direction of administrations that customers look for from the YWCA. Customers might be alluded from an assortment of sources (for example law authorization, compani ons, family, online hunts, clinical workplaces, psychological wellness or substance misuse advocates, court referrals, CPS, and so on.). The YWCA Pierce County asset focus offers network individuals drop-in, emergency mediation that depends nearby just as referral administrations. Customers who bring in or stroll in can get help with referrals to programs that are accessible at the YWCA just as other network assets. Customers who are casualties of aggressive behavior at home can call the business line for nothing lawful portrayal and additionally support. Ladies and their kids who are looking for wellbeing and independence are without given help with assurance orders, disintegration of marriage, child rearing plans, kid support, guardianship issues, parentage activity, movement and security arranging. There is likewise full interpretive administrations accessible to non-speakers of the English Language. Another eminent special case about the YWCA, is other than lawful backers, this association has a committed staff lawyer accessible to give portrayal in common issues. The YWCA gives singular advising to both grown-up customers and their youngsters. This administration is additionally made accessible to shield occupant, customers taking an interest in other YWCA DV programs, just as the general network. Week after week encouraged gatherings are offered to give a methods for mending and treatment for customers who are needing to bargain and defeat the maltreatment and injury they have encountered. Members are taught about the elements of solid connections and how to create and modify confidence. Care groups happen simultaneously as children’s gatherings to forestall childcare issues to turn into a potential hindrance. Since moving and growing the haven in 2010, the YWCA serves kids all through Pierce Country, instead of only customers from the safe house. The Children’s program furnishes kids with apparatuses to advance sound connections. Youngsters get food, garments, bunch treatment and are instructed security arranging. They are likewise ready to take an interest in extraordinary occasions andâ field trips and these hearty based exercises are arranged explicitly as indicated by the diverse age gatherings. YWCA’S reason here is to help kids who have been exposed to viciousness and injury to have the option to create sound personalities and bodies and give them a possibility at a steady youth which would change into adulthood. At the point when customers and their youngsters get away from vicious and harsh connections, the greatest issues and inconveniences confronted

Finals away from finals

Finals away from finals Somehow this semester I ended up taking all project-based classes â€" with no final exams. To be fair, instead, all my classes had assignments and/or exams the last two weeks of classes. Hardware for my groups 6.S08 final project Classwork for all my courses: 6.S08 final project state machine draft, top left. 6.031 exam crib sheet, top right. 21M.846 symposium script and program, bottom left. 6.004 Beta documentation, bottom right. â€"â€" But, no finals meant I was free to go on the last day of classes, a week early. And after my last class on Thursday, fly away I did. I ran back to my room, packed my bags, and somehow made it thru rush-hour T-traffic to get to the airport just â€" literally just â€" in time for my flight to Denver and 2 hour-long midnight uber ride through 33-degree sleet and rain en route to Colorado Springs for the 2017 US Figure Skating Jump On It! Camp. It was 93 degrees when I left Boston. Assisting my coach during the Jump On It! Camp.   â€"â€" Two days of the camp later, it was back to the airport and time to head back home. I havent been back in a year, not since the summer before, for various reasons. Not my birthday, not for Thanksgiving or the holidays, not IAP, not Spring Break. Mostly because skating and traveling and competitions and externship and shows and exhibitions, and the fact that a 6-hour flight is 6 hours too long (and expensive). I have staycations every now and then, would recommend. For the past year Ive been comforted by the fact that Boston is beautiful and Ive found a home and a sense of community and belonging â€" here on campus, here at MIT, here at my fraternity, here at the Skating Club of Boston. Everything feels good. Im independent. Im myself. But thats not to say that I havent dearly missed my family and friends back home. California is especially a hard place to leave behind â€" the weather, the food, the shops, the beaches, the Bay, the home-cooked meals, the organic fruit and farmers markets, the love, support, and encouragement of my family, my home. But texts and phone and video calls do carry over some of the California sunshine and warmth to the other coast, especially on cold, icy New England winter nights. â€"â€"â€" So much has happened in the past year, as Ive run from city to city, competition to competition, class to class, exam to exam, deadline to deadline. It was nice to get a change of scenery, a chance to take a pause from the hustle and bustle of MIT, the late-night psetting and last-minute cramming. To recharge in the comfort of my family, friends, and home. To physically remove myself from the bubble, the intense last few weeks of my sophomore year, the semester I promised myself I was going to take it light that instead verged on the cusp of burnout. To get some downtime to fully reflect on the halfway mark of my undergrad experience, and where to go from here. At last, I could rest, daydream, binge-watch Netflix, ignore my email inboxes, read books â€" books! â€" go grocery shopping, cook dinner, bake, renew my drivers permit (never got around to getting my license before I left, oops), learn to drive, go on a sunset run, sleep. Sleep! I even went to bed without setting a single alarm. What a concept! And vacation! Well, more like a workcation. I also made the short trek down to LA so that I could work with my choreographer for a few days on my new competitive program for the upcoming skating season. My mom came along too. I did have some downtime to spend with her exploring the area, trying new bites, and strolling on the beaches. A few days of skating and fun later, it was time to head back to Boston. Back to training. Back to work. Back to the grind. At least no more psets or exams for the time being. But a UROP awaits, and many more travels, camps, competitions, and conventions to come. Hello, summer! Post Tagged #6.004 #6.031 #Figure Skating

Fine Art, Fashion and Design - 1276 Words

My essay is going to be a discussion on whether fine art, fashion and designers are linked with each other. On starting my essay I looked up the definition of Fine art, the term is used to distinguish the variation of creative art forms, developed by humans. Some of the many concepts which fall under this category are painting, drawing, calligraphy, sculpture etc. I agree that fine art uses lots of visually appealing methods which seem graceful, like calligraphy the work produced is quite delicate and pretty. The area in fine art which I seek to specialise in is fashion it’s an expression in today’s society which defines the popular trends and style within clothes, foot wear and accessories. I feel that many designers of today create†¦show more content†¦The materials used and designs created just seems too creative to be just clothes, to me they are better suited as art piece which should be shown. Even decades after her death today, each new generation of wom en who own casual jersey or a black dress. Will experience the influence of Chanel, the use of minimalism, neutral colours and shape is use in many artists and designers work today. John Galliano is another notorious fashion designer, born in 1960 in Gibraltar. Galliano sold his very first collection, ‘Les Incroyables’ after graduating at Saint Martin’s School of arts; the collection was inspired by the French revolution. Galliano was also renowned for his flamboyant exotic catwalk, his amazing ability to duplicate inspirations from varies sources and recreating his own, his knowledge of studying survival garments and learning the methods to cut and drape new shape. If you were to walk in on one of his events you would most likely think you stumble across a theatre performance rather than a catwalk collection. His accuracy to creating the perfectly accessorize garments just shows how hard-working and well thought out his creations are. Galliano is an extremely in novative designer; all of his collection has been named to reflect the background research inspirations, he believes in order to push fashion forward one must first educate themselves of the past. And with that his inspired work comes from historicalShow MoreRelatedCareers of Design: Interior and Fashion Essay1715 Words   |  7 Pageslabor, and yet there are still many professions that fit into a different type of category: Fine Arts. Fine Arts is an unique category in which two special occupations fall into: a fashion designer and an interior designer. Fine Arts is a unique category that some adults’ jobs fit into. Fine Arts employs a majority of people who are artistic and are creative. However, not all the employed enjoy the Arts; some of the careers are simplistic and simply follow orders of a creative boss. These jobs doRead MoreVisual Arts : Visual Art Essay1552 Words   |  7 PagesVisual Arts- an introduction Visual Art plays a vital role in shaping our culture and everyday experience. What makes a painting work? What inspires a sculptor to create? What makes a poster attractive? What draws the reader’s attention to a magazine on a newsstand? How to create harmony in our living spaces? The content of Visual arts are affected by many factors, including the language used and media of visual communication, historical and social forces, and the evolution of new modes of expressionRead MoreHarpers Bazar As A Fashion Illustration Essay1001 Words   |  5 PagesMy chosen illustration for this image analysis is a fashion illustration from the 20th century called La Cage Improvisà ©e. It was used as the cover for the July 1922 magazine publication of Harper’s Bazar. The cover illustration was accompanied by the title, the year of the publication, and the price of the magazine. â€Å"Bazar assembles photographers, designers, artists and writers to deliver perspectives into the wor ld of fashion and popular culture on a monthly basis† (Georgievska 1). At the beginningRead MoreEssay on Having a Career in Fashion Design1260 Words   |  6 PagesHaving a Career in Fashion Design The fashion design career, has recently emerged as one of the most popular and competitive among young people. Those who actually succeed in design have a very individualistic personal style and don’t follow trends set by others. Having fashion design as your profession sometimes allows you to meet glamorous people. It can also put you in charge of what is in and out when it comes to clothing through ramp shows and fashion write-ups. Most designers have aRead MoreBecoming a Fashion Designer Essay1334 Words   |  6 PagesSteve Mergarten Mrs. Malaspino English 12 A November 28, 2009 Becoming a Fashion Designer Cynthia Nellis, in her column â€Å"Day in the Life of a Fashion Couture Designer†, says, â€Å"... nothing is ever typical in the world of fashion...no day is ever routine, although we begin and end each day more or less the same: in early, out late.† Working as a Fashion Designer is a very busy, hard and challenging job. You have to provide a lot of strengths in creativity, marketing and determination; to beRead MoreArt Deco And Buhaus Essay993 Words   |  4 PagesArt deco and Bauhaus are best known as the forms of art that changed previous views of artwork during the 1920s and 1930s. Both of these forms of art impacted not only art itself but also architecture, fashion design, graphic design and industrial design. During this time new inventions involving technology where becoming popular along with the new forms of art and sculpture. A major effect on modernity occurred along with the designs being created during the 19th and 20th century due to the inventionRead MoreArchitecture And Art Concepts Today Essay1458 Words   |  6 Pagescentury CE, the Romans are regarded as one of the more advanced civilizations in ancient history, with its roman arches, running water, sculptures, paintings, architectural designs, and use of a form of modern government. Even though this civilization is long gone, it still continues to influence design, fashion, architecture and art concepts today. One of the longest lasting impressions from Roman Times is their architecture, some of which still currently stands at the very places they were builtRead MoreFine Art And Commercial Art1456 Words   |  6 PagesFine Art and Commercial Art With rapid economic growth and improving technologies, many artists are increasingly become interested in commercial art. This trend is mainly influence by the fact that the financial gains in commercial art are much greater than in fine art. Since the designers are instructed on what to do by their clients, their level of creativity and ingenuity is minimized. This is partially attributed to the fact that many people have misunderstood the true meaning of fine art. HoweverRead MoreWilliam Morris : The Impact Of The Arts Movement1273 Words   |  6 Pagesin its own time† To investigate if this was true or not I looked and researched into an Art movement back from the era that had a big impact on nearly everyone and how it changed the style of everything so much. My chosen art movement was the Arts and Crafts movement as well as how the Islamic/Japanese art influenced the work of William Morris; I researched all the key practitioners majorly involved in this arts movement as we ll as some of the contemporary designers which could’ve possibly took influenceRead MoreMadeleine Vionnet s Madeleine 1408 Words   |  6 Pagesseparated when Vionnet was very young in age. Madeleine’s family was originally from the Jura and where known for being of the working class. Because of this Madeleine’s father put her to work before even hitting 12 years of age. Starting her work in the fashion industry, she became an apprentice for a lace make when she was 11 years old. Working long hours, with minimal pay, Madeleine was remind focused on her work. By the time Vionnet had turned 18 years old she had been married with a child and quickly

Criminal Justice Capstone questions - Free Essay Example

Sample details Pages: 1 Words: 336 Downloads: 6 Date added: 2019/10/10 Did you like this example? The system of criminal and social justice has been plagued with several issues that are making it to be ever changing in the society. Among many issue that has been associated with the social justice system, this paper will highlight about the equity and fairness.   The government of the US is working to make sure that it balances the acts in the constitution to make that all the citizens are protected from the effects that may arise as a result of living in a society where there is lack of equity and fairness. The system of social justice is overarching its societal apprehension about the issue of in equality and unfairness that could be triggered by factors like racial segregation and poverty. Don’t waste time! Our writers will create an original "Criminal Justice: Capstone questions" essay for you Create order The system of social justice employs the key concepts of fairness and correctness with the idea of promoting equality and equal opportunities to all the members in the society. The system of social justice in US has the main objective as to ensure that all the citizens can afford the same privileges and same opportunities and protection. This will help to address the issue of rights protection that as indicated in the US constitution. Some of these rights that will be supported by equality and fairness  Ã‚   in social justice include the free public education, equal opportunities in employment, right to participation in welfare programs and finally the universal right to participate in elections by voting. It is a fact that social justice is vast in the US and it is working to encompass equal economic, social and political rights for all citizens. However, the effectiveness of the social justice system has been slowed down by some factors like the individual liberties but there are set criminal justice processes to deal with the violation according to the criminal law. For instance, the American society has defined that it is wrong to treat people unfairl y and unequally and hence has set some laws upheld by the criminal justice system that in place to promote social justice.

The Older American Act 1965 Health And Social Care Essay Free Essays

Abstraction In 1965, Congress created the Older American Act, a federal and province bureau to turn to the societal service demands of the older grownup population. The end of the Older American Act is to assist the older population maintain independency in their places and their communities. The ripening services web refers to the bureaus, plans, and activities that are involved with the Older American Act. We will write a custom essay sample on The Older American Act 1965 Health And Social Care Essay or any similar topic only for you Order Now As the figure of older grownups addition, the demand for services is expected to lift. Along with the rise of demands there will necessitate to a degree of consciousness. In carry throughing its end, the Department of Aging responds to the demands of societies deriving population through a assortment of services. The Older American Act was enacted in 1965 with the intent of giving older American increased chances for take parting in society. The Older American Act specifies that all older individuals are eligible for services irrespective of income. An older individual is defined as an person who is age 60 and over, with penchant to those with the greatest economic demand but besides particular attending is given to low income minorities and older grownups that live in the rural countries. People 65 and older represent a little more than 9 per centum of the state ‘s population when the Act was enacted. ( AOA.gov, 2008 ) By 2006, the figure of aged reached 37.3 million people and 12.4 per centum of the US population. By 2020, about one in six people will be the age 65 and older. Harmonizing to informations compiled by the provinces about 3 million people received services funded by the Act such as place delivered repasts, place attention, and instance direction on a regular footing. ( Le gislation and Budget, 2008 ) The Older American Act requires each province to depict within their twelvemonth programs on how they are traveling to transport out and give penchant to clients. Each of these demands is looked at when services are needed. Greatest economic demand mean the income is below or at the poorness threshold. Each twelvemonth the Department of Health and Human Services sets the poorness degrees. The poorness degrees for 2010 are presently at $ 10,830 for a one-man family and $ 14,750 for a two individual. ( AoA.gov, 2008 ) Greatest societal demand mean the demand caused by non-economic factors which included physical and mental disablements, linguistic communication barriers, cultural, societal, or geographic isolation which would curtail the individual ‘s ability to execute normal undertaking or endanger the fact to populate independently. Food Plans Harmonizing to the Centers for Disease Control, the norm 75 twelvemonth old has three chronic conditions and uses five prescription drugs ( AOA.gov, 2008 ) Nutrition and wellness can travel manus in manus. Bad eating wonts or deficiency of nutrient can take to hapless vitamin intake, weight issues, and overall emphasis. Based on the 2003 Food Security Supplement to the current population study conducted by the Bureau of Census, approximately 1.5 million families with older grownups reported that they did non hold plenty to eat. Lack of money was the primary ground. ( O’Shaughn, 2008 ) Older grownups populating in poorness were more likely to describe a hapless diet so older grownups populating above the poorness line. In many instances, older grownups are forced to take between purchasing nutrient and paying for medical specialty, public-service corporations, or other personal points. As portion of the Older American Act, the nutrient cast plan is available. The nutrient cast plan was designed to assist stop hungriness and better nutrition for low income. Food cast benefits are used to purchase any nutrient or nutrient merchandise for usage by people. For illustration, you could non purchase dog nutrient or lavatory paper with the nutrient casts. The nutrient cast plan is the largest service plan of the Older American Act about accounting for 40 per centum of the support. In 2006, approximately 2.6 million people received 238 million repasts ; 59 per centum of repasts were served to frail older people populating at place and 41 per centum serviced in congregate scenes. ( AOA.gov, 2008 ) Congregate repast and nutrition sites are province and federally funded. Almost two-thirds of congregate receivers were age 75 and older and lived entirely. Over one quart had an income of $ 10,000 or less ; 58 per centum reported that the repast plan provided more than one-half of their day-to-day nutrient consumption. ( AOA.gov, 2008 ) More than 6.5 million repasts are delivered to the homebound elderly five yearss a hebdomad. Food larders are besides available but are funded by province and community resources. Senior Farmers Market Nutrition plan is federally funded and provides vouchers to low income seniors to buy fruit and veggies at local husbandmans markets. The trade good Supplement nutrient plan works to better the wellness of people at least 60 old ages of age by supplementing their diets with trade good nutrients. The federal authorities provides nutrient and fund to the provinces to supplement so diets. The nutrient bundles do non supply a complete diet but alternatively points that are typically missing with population. Food bundles include a assortment of nutrients such as non-fact dry and evaporate milk, juice, farina, oats, ready to ear cereal, rice, pasta, peanut butter, dry beans or peas, canned meat or domestic fowl, tuna and canned fruit and veggies. Merely fewer than 433,000 aged participated in the plan in 2007. ( O’Shaughn, 2008 ) States set up an income bound for the aged that is at or below 130 per centum of the federal poverty income guidelines. State may besides set up residence demands and they besides can necessitate participants be nutritionary hazards, which can be determined by their physician or the burea u. Another federally funded nutrient plan is the exigency nutrient aid plan. The nutrient is available at local nutrient larders and the individual is provided with transcribed veggies and fruits, pasta, beans, and rice. For protein the bundle may include transcribed tuna, peanut butter and sometimes chicken. Since it is a addendum to other plans, the sums may change and typically, the nutrient that is provided should last 3-5 yearss. Medical Programs Medicare is a medical plan that is available to grownups that are having Social Security at age of 65 and older, having Social Security disablement after a 24 month delay and anyone with terminal phase nephritic failure. Medicare benefits consist of four parts. Medicare portion a helps cover inmate attention in infirmaries, skilled nursing installations, place wellness and hospice attention. It is free if you have worked and paid Social Security revenue enhancements for at least 10 old ages. If you have non worked to run into the lower limit so you would be required to pay a monthly premium. Medicare portion B helps cover physician ‘s services and outpatient infirmary attention. It besides covers some other medical services that portion a does non cover such as physical and occupational therapy, preventative attention, lasting medical equipment, research lab trials, X raies, mental wellness and some ambulance services. It besides covers the first three pints of blood if needed each twelvemonth. A few prescription drugs are covered under portion B. Examples of some that are covered are anti-cancer, dialysis drugs and doctor administered drugs that you usually would non bale able to take yourself at place. There is a monthly premium for portion B. Medicare prescription carpet coverage covers both trade name name and generic prescription drugs. Drug coverage provides protection for people who have really high drug costs. Part vitamin D is provided merely through private insurance companies that have contracts with the authorities. Everyone who had Medicare is eligible for coverage, irrespective of income, wellness, or disbursal. ( Werner, 2010 ) Medicare Preventive Benefits are used for testing and early sensing. Medicare covers the initial physical test, cardiovascular showings, mammograms, pablum trials, and pelvic test. This coverage is normally received from a private wellness insurance company such as HMO and PPO. Medicare private wellness programs must offer at least the same benefits as non-private wellness insurance companies. They are non required, nevertheless, to hold the same regulations, costs, and coverage limitations as Medicare provides. Medicaid is a federal and province plan that covers medical attention for older grownups with low incomes. Each province runs different Medicare plans for different groups of people. However, each has the same things in common. Each sate covered older people, people with disablements, and people who are blind. Each province does hold different eligibility degrees. All provinces have plans to supply place and community based attention with limited incomes that are in demand of these services. Each province must besides cover place wellness attention for those with limited incomes. You can hold both Medicare and Medicaid. Medicaid can cover services that Medicare does non. Medicaid can besides assist cover the out of pocket costs such as deductibles and copayments. Home Health Care services are prescribed by a doctor for a individual who is at hazard of hospitalization or following a hospital stay. These services can include nursing services, physical therapy. Occupational therapy, address therapy, and services provided by a place wellness adjutant. About one out of four families is involved in supplying aid to older household members and other older grownups. About one-half of household health professionals are employed full clip and about two tierces are employed either full clip or portion clip. ( Legislation and Budget, 2008 ) The bulk of health professionals provide unpaid aid for one to four old ages and 20 per centum provided attention for five old ages or more. ( AOA.gov, 2008 ) About 7 million health professionals provide informal attention to older people in demand of aid. Home attention can include supportive and personal attention. Supportive attention includes ; place services such as cleansing, wash, cookery, and personal errands. Personal attention includes bathing, nail film editing, medicine, training, and if needed lesion attention. Each province is required to put aside financess to cover these services. Nationally the figure is little with about 300,000 people having attention in 2006. Harmonizing to 2004 informations, about two tierces of receivers who receive the place services lived entirely and were over 75 old ages old, with over four fifths with an income under $ 15,000. ( AOA.gov, 2008 ) In the 2006, approximately 44 million dollars were set aside for place attention services. Older American Act services may be provided without the income and plus limitations that are under Medicaid. ( Werner, 2010 ) An of import portion of be aftering for long term attention is understanding how to pay for services. Long-term attention is really expensive and Medicare coverage will non pay for most of the long-run attention services that are needed. One twelvemonth in a nursing place, based on a 2008 national norm, costs over $ 68,000 for a semi private room. ( Illinois Department of Aging, 2009 ) One twelvemonth of attention at place, with the aid of a personal supportive attention worker three times a hebdomad, would be about $ 18,000 a twelvemonth. ( Werner, 2010 ) Costss for long-run attention services can be dependance on the type and sum of services that the client would necessitate. For illustration, nursing places around my country, charge supernumerary for services provide beyond basic room and board charge, which include hair assignments, therapy and activities outside the installation. Medicare merely pays for long term attention if you require skilled services or are recovering from a process and merely necessitate the services for a short clip. Other plans available The senior community service plan is a community service and work based preparation for older workers. It is portion of the Older American Act and it provides subsidised portion clip, community service work based on developing for low income people age 55 and older. Program participants work an norm of 20 hours a hebdomad and are paid minimal pay. Placement locations can include twenty-four hours attention centres, senior centres, schools and infirmaries. There are other services available through senior community service employment plan to help the older worker. Participants are offered services that allow the client to hold an single employment program created orientation, community service preparation, one-year physicals and aid in procuring unsubsidized employment. To be eligible for this plan the client must be at least 55 and non hold earned more than 25 per centum over the federal poorness degree in income. Employment precedence is given to people over 60, veterans and qualifi ed partners of veterans. Preference is given to minority, limited English speech production, and Indian eligible people. Preference is besides given to those who have the greatest economic demand. Based on engagement records more the 60,000 participants presently enrolled in the plan but as turnover and other occupation arrangements go on, more than 90,000 people will be served. ( Senior resource, 1999-2009 ) Adult twenty-four hours attention centres provide coordinated plans for seniors. Servicess are offered to supply societal and some wellness services to older grownups who need supervised attention in a safe topographic point outside the place during the twenty-four hours. Adult centres are normally unfastened during concern hours five yearss a hebdomad. In some communities, there are some plans offered in the eventide, but a bulk of the plans are during hours where the chief health professional could be at work. Social activities allow the interaction with other members in activities that can run from excursions, games, humanistic disciplines and trades, and exercising. Transportation system is provided and the client is pricked up at place and at the terminal of the twenty-four hours returned place. Meals and bites are provided and if needed can be specialized. Personal attention is provided to clients that need aid with toileting, training, and other personal activities of day-to-d ay life. Harmonizing to the national survey of grownup twenty-four hours services there are 3,400 centres supplying attention to over 150,000 clients a twenty-four hours. ( AOA.gov, 2008 ) Decision While this is merely a brief overview of the work that the Older American Act does for the aged population, it is proof that the authorities is working difficult to do the concluding old ages on this planet better for everyone. This statute law paves the manner for more plans in the hereafter to assist maintain the aged people safe from injury every bit good as independent and in their ain places for every bit long as possible. The ends of the Older American Act have been carried out through a web of bureaus on all authorities degrees. At a clip when the state is aging, it is of import to see that the best hereafter is created for the aging population. How to cite The Older American Act 1965 Health And Social Care Essay, Essay examples

Conceptualization and Measurement of Cultural †MyAssignmenthelp

Question: Discuss about the Conceptualization and Measurement of Cultural. Answer: Introduction The global business and commercial framework has undergone considerable changes and experienced huge dynamics over centuries, owing to the changes in the social, economic, political, technological and demographics patterns in the international scenario. Over the years the global commercial scenario has become more integrated, inclusive and complex, much of which can be attributed to the international phenomena like Globalization, liberalization of trade and industrial sectors of different countries, technological and infrastructural innovations and other aspects (Peng 2016). These factors have enabled a considerably large and increasing numbers of businesses to expand their domain of operations from their base countries to other countries across the world. Expansion of businesses to different geographical domains, however, include incorporation of different aspects and challenges in the operational framework. Of these the primary challenges which the businesses face while setting up their operations in foreign countries are the challenges in the aspects of cultural differences, language barriers, communicational differences as well as the differences in the way of living and working of the people in the different countries (Ferraro and Briod 2017). These differences pose crucial challenges particularly in the domain of management of human resources in the company, which in turn has considerable implications on the success of the venture of the company in foreign country and the sustainability of its operations and prospects (Aronczyk 2013). Keeping this into consideration the essay tries to take into account the working of an Australian spices and condiments company, named The Naturo Condiments, and its operations in the Tokyo branch in Japan, especially emphasizing on the differences in their strategies of human resource management which they have to take in the two different operational bases in Australia and Japan. The essay tries to analyse the factors influencing the development and implementation of the human resource management strategies in their subsidiary in Japan and the reasons behind such differences in the strategic framework for Australia and for Japan. Importance of Incorporation of Cultural Differences Given the fact that the businesses in the contemporary framework are increasingly going global, cross cultural communication and management of human resources keeping into consideration the cultural differences between the different countries of operations become immensely important in the operational framework of the companies and The Naturo Condiments is no exception (Okoro 2012). Successful incorporation of cultural differences, in every aspect of their operations, especially in the management of the human resources, especially in their Tokyo branch can help them in having productive negotiations, a productive work environment and better prospects. However, to achieve the same, it is of utmost importance to analyse and observe the cultural differences which are prevalent in the companys two operational bases- their country of origin, Australia and the country where they have their subsidiary, Japan. Both of the countries in concern are rich in their own indigenous culture and lifestyle patterns which have evolved over the years and shaped up in terms of their own history, geographical location, natural resources, occupations, populations, principles of importance and mindsets (Piekkari, Welch and Welch 2014). Culture, as a whole shows the ideas, customs as well as the behavioural patterns of the residents of a society and is also a reflection of the intellectual achievement of the population of the different societies, evolved and modified with time. These aspects are thus, considerably important factors contributing to the success or failure of the cross-country business ventures and are therefore required to be analysed and c onsidered by the company in concern, especially while framing their business and operational strategies (Adekola and Sergi 2016). There have been different measures and indices developed over the years for the purpose of measuring the cultural differences and patterns in different countries. For the concerned research, the essay uses one of the most popular methods, known as the Hofstedes Cultural Dimension Theory (Taras, Steel and Kirkman 2012). With the help of the same, the essay tries to find the cultural differences between the countries in concern, Australia and Japan, with respect to six dimensions, which are likely to affect the human resource management of the concerned firm, in its subsidiary in Japan. Power Distance- The power distance index in the Hofstede framework reflects towards the distribution of power in the society and the level of acceptance of the inequality in the same by those who rank low in the aspects of power. A high value in this index indicates towards the presence of unquestioned hierarchical structure in the society where as a low value points towards the fact that in the concerned society power is more equally distributed and people have the right to question authority (Moran, Abramson and Moran 2014). As is evident from the above figure, Australia scores much lower (36) than Japan (54) in the index of power distance. In the organizations of Australia, the hierarchical construct is mainly built for convenience of the operations and the level of accessibility of communication of the superiors enjoyed by the subordinates are higher. Communication channels are also more informal and less tensed and not burdened with excessive protocols and regulations. On the other hand, there is a borderline hierarchical situation present in Japan (Warner 2014). The juniors need to maintain some distance and a level of respect while communicating with the seniors and the communication channels are also more formal. Individualism and Collectivism- This index shows the degree of integration among the individuals in a society. The societies ranking high on Individualism indicates towards the presence of individuals with direct and robust relations with their immediate family members and emphasizing on the welfare of their own and their immediate family (Triandis 2018). On the other hand, collective societies show strong integrated relations among the individuals and their extent families as well as other members of the society, with high loyalty among the in-group members. Australia, in this dimension score extremely high on individualism (90) as compared to Japan (46). This in turn indicates towards a highly individualistic culture in Australia, where people are mainly concerned about their own welfare and success and are expected to take care of themselves and their family members. In the work-front, thus, hiring and promotions are earned on the basis of capabilities and merits. Japan, on the other hand shows more collectivist trends than Australia, which in turn indicates towards the presence of a well-knit society, where individuals are concerned about each others welfare and where achievements are measured in terms of collective success of individuals in the in-groups (Mouer and Sugimoto 2013). Japanese are also seen to be more connected and loyal to the organizations in the work front and tend to be more emotionally attached to the same than the Australians. Masculinity and Femininity- A masculine society, according to this dimension, is characterized by their preference for heroism, materialistic achievements and rewards for success and assertiveness. On the other hand, a society scoring high in the respect of femininity shows strong trends of cooperation caring for the weaker sections, modesty, fellow feeling and preference towards an overall better quality of life (Hofstede, Jonker and Verwaart 2012). The score of Australia in this index is 61, which indicates that it is to some extent a Masculine society, where the individuals are driven by the ideas of competition and individual success and achievements, with the desire of becoming the winner or the best. The hiring and promotional decisions are also based on the individual success of the employees and their capabilities to achieve. Japan, on the other hand, scores 95 in this index and is one of the most Masculine countries in the global scenario (Bergiel, Bergiel and Upson 2012). However, their masculinity is not observed in the form of loudly competitive individuals due to the presence of collectivism in the society. In Japan, competitions generally take place among different groups with the objective of attaining excellence and perfection. In the workplaces also, the employees are seen to be motivated if there exist competitions among different groups and if they collectively win in different aspects (Dasgupta 2012). Japanese are also found to be excessively workaholic which is an expression of their masculinity and which also indicates towards the difficulties faced by the women workers to climb the corporate ladder. Uncertainty Avoidance- This shows the level of acceptance of new ideas and thoughts and level of experimenting and risk-taking attitudes of the societies. High scores reflect towards societies more inclined towards stiff regulations and guidelines and a tendency to go by the absolute truths and conventional flows. Low scoring societies, on the other hand, are more open and accepting towards new thoughts and ideas and there exists a free-flowing environment in the societies where there are less regulations and more ambiguity. Australia scores significantly lower (51) than Japan (92) in this context, which indicates towards the presence of a comparatively free flowing and more accepting society in the former where new ideas are easily pitched and heard and are often implemented (Matusitz and Musambira 2013). Japan is one of the most uncertainty avoiding societies, much of which can be attributed to their natural vulnerabilities which forces them to be always prepared. Life in Japan, is thus highly ritualized and people tend to prefer following conventions than experimenting new things. In the professional environment, the workers abide by strict corporate norms and etiquettes and business decisions are taken and new ideas are implemented after detailed and long-term discussion and exploration of empirical evidences (Frijns et al. 2013). Long-term and Short-term Orientation- The degree of linkage with past while dealing with present situations is reflected in this index. Low scoring societies are basically normative ones who adhere to age-old traditions and conventions, while the high scoring ones are more pragmatic in nature. Australia (scoring 21) is a normative society, giving more priorities to their traditions than on new ways of thinking. They also tend to have much lower propensity to save for future betterment. Japan (scoring 88) is considerably long term oriented, with the residents living by the virtues of good practical examples. In the commercial scenario, Japan is always seen to be investing in constant research and development, even at the cost of sacrificing short term lavish expenditures as the primary notion working behind this is that the corporate responsibility is not of making profits but of ensuring a larger contribution in the development of the future society (Stone, Luminet and Takahashi 2015). Indulgence and Restraint- As is evident from the terms, in indulgent societies people do not tend to control their own individual desires and impulses. However, in the restrained ones, there exists higher control over desire and indulgences. Australia is primarily an indulgent country (71), where the individuals are free to fulfil their desires and indulge in enjoying life, with greater optimism. On the other hand, Japan is more of a restrained society, with not much priority on leisure and fulfilment of individual desires (Beugelsdijk, Maseland and Hoorn 2015). The social norms in the society actually make the individuals feel that lavish indulging is a way of wrongdoing on the society. From the above discussion, it can be seen that there exist clear differences in the cultural differences in every aspect of human lives in Australia and Japan, which are expected to have considerable implications on the business decisions of the concerned company and can also be posing as challenges for the firm to employ and manage local employees in Japan. The company, being originally from Australia and being habituated in the Australian business environment, may face difficulties in terms of building a proper infrastructure within the human resource management domain of their subsidiary in Tokyo, Japan, due to the presence of considerable differences in the mindsets, expectations, way of working, communication and level of acceptances of the workers in the two concerned countries, which have been shown in the above discussion. Taking the above problem of concern into consideration, the only plausible way out for the concerned company, in terms of proper management of the operations in both the countries, is to incorporate the inherent institutional differences between Australia and Japan in the designing of the human resource management in these countries. The institutional differences which are to be taken into consideration are as follows: Employee relations- While designing the human resource management framework, the company needs to take into account that in Japan, employees tend to be abiding by hierarchical construct and are more comfortable in a strict corporate regulated framework, with proper dressing, talking and working (Shenkar 2012). The decision-making can also take longer time than that of Australia as it has to pass through different levels before being accepted and executed. Japanese are generally workaholic in nature and tend to thrive for excellence. The sense of community and working in groups, for achievement of combined goals is also highly prevalent in Japan than working individually, for individual achievement, which in common Australia (Brewster 2017). Reward and Recognition- One of the primary aspect of human resource management in any business organization is the structure of reward and recognition prevailing in the company, as the same has considerable impacts on the motivation of the employees and their performances, which in turn have direct implications on the performance of the organizations in the long run. In this context, considerable differences exist in the perception of rewards and recognitions by the employees in Australia and in Japan. Australia being a more individualistic society than Japan, employees tend to appreciate individual recognition and rewarding of their personal efforts more. Therefore, the organization needs to give individual attention and recognition to the workers and their achievements in their works to keep them motivated (Greenberg and Colquitt 2013). On the other hand, in Japan, the workers are not in general accustomed to individual recognition as they tend to keep the success of their groups over their individual achievements. In such scenario, rewarding and recognizing one employee exclusively may be seen as a form of separation of the same from his or her group, which can be perceived to be a selfish move and may not be welcomed by the employee himself or herself. Thus, while designing the human resource management strategies in Japan, the company needs to be more focussed on recognizing the achievement and success of the groups as a whole and rewarding the group as a whole, which in turn can help in motivating the workers in the group significantly. Work Environment- The work environment prevailing in the business organizations of Australia, there usually exists a free-flowing framework facilitating free flow of ideas and innovations and the companies also tend to be more accepting and experimenting in these aspects. However, while operating in Japan, the concerned firm needs to take into account the fact that the employees in the country are not as open and accepting or experimenting as those in Australia (Deresky 2017). Thus, they may not be easily accepting new modes of working and new work place arrangements and may only accept the same after sufficient investigation and discussion about the same. Also due to greater workaholism and desire for excellence, there may be strict competitions among the different groups. However, this is not something to be worried about as due to their mild and conservative nature, the competition is expected to stay confined to productive activities only. Career Development- Japanese workers tend to be less concerned about sole monetary benefits than their Australian counterparts. While one of the major objectives of the workers in their career development path is to earn more, the Japanese workers view development in their job roles and increased contribution to the future society as parts of their career development along with the increase in the monetary benefits (Bloom et al. 2012). These, have to be taken into consideration, by the concerned company, while designing their employees career development structure, as employee retention, motivation and satisfaction significantly depend on the same. Thus, from the above discussion, it can be asserted that there exist significant institutional differences in the corporate scenario of Japan and Australia, much of which stem from their inherent cultural diversities and differences in the overall thought process and mindset. These differences being significantly high, it is not a beneficial option for the company in consideration, to have one particular standardized Human Resource Policy framework for both the countries, because that would cause excessive over generalization and biases (Brewster et al. 2016). To keep the employees in both the countries motivated and eager to work with the organization, Naturo Condiments need to respect their diversities and incorporate the same in the human resource management framework. Conclusion The above discussion makes it evident that there exist significant cultural differences in Japan and in Australia, which have impacts on all the aspects of the life of the residents of both the countries, specifically on their professional domains. These differences lead to the creation of considerable diversities in the institutional aspects of the business organizations. Taking this into consideration, Naturo Condiments, which is an Australian company by origin, needs to take these differences into consideration while designing their human resource management framework, especially for their subsidiary in Japan. Forming country specific frameworks seem to be more plausible and profitable for the concerned organization in this aspect, than applying the same standardized policy structure on the human resource system to their operational bases in both the countries. References Adekola, A. and Sergi, B.S., 2016.Global business management: A cross-cultural perspective. Routledge. Aronczyk, M., 2013.Branding the nation: The global business of national identity. Oxford University Press. Bergiel, E.B., Bergiel, B.J. and Upson, J.W., 2012. Revisiting Hofstede's dimensions: Examining the cultural convergence of the United States and Japan.American Journal of Management,12(1), p.69. Beugelsdijk, S., Maseland, R. and Hoorn, A., 2015. Are scores on Hofstede's dimensions of national culture stable over time? A cohort analysis.Global Strategy Journal,5(3), pp.223-240. Bloom, N., Genakos, C., Sadun, R. and Van Reenen, J., 2012. Management practices across firms and countries.The Academy of Management Perspectives,26(1), pp.12-33. Brewster, C., 2017. The integration of human resource management and corporate strategy. InPolicy and practice in European human resource management(pp. 22-35). Routledge. Brewster, C., Houldsworth, E., Sparrow, P. and Vernon, G., 2016.International human resource management. Kogan Page Publishers. Dasgupta, R., 2012.Re-reading the salaryman in Japan: Crafting masculinities. Routledge. Deresky, H., 2017.International management: Managing across borders and cultures. Pearson Education India. Ferraro, G.P. and Briody, E.K., 2017.The cultural dimension of global business. Taylor Francis. Frijns, B., Gilbert, A., Lehnert, T. and Tourani-Rad, A., 2013. Uncertainty avoidance, risk tolerance and corporate takeover decisions.Journal of Banking Finance,37(7), pp.2457-2471. Greenberg, J. and Colquitt, J.A. eds., 2013.Handbook of organizational justice. Psychology Press. Hofstede, G.J., Jonker, C.M. and Verwaart, T., 2012. Cultural differentiation of negotiating agents.Group Decision and Negotiation,21(1), pp.79-98. Hofstede-insights.com (2018).Country Comparison - Hofstede Insights. [online] Hofstede Insights. Available at: https://www.hofstede-insights.com/country-comparison/australia,japan/ [Accessed 9 Apr. 2018]. Matusitz, J. and Musambira, G., 2013. Power distance, uncertainty avoidance, and technology: analyzing Hofstede's dimensions and human development indicators.Journal of Technology in Human Services,31(1), pp.42-60. Moran, R.T., Abramson, N.R. and Moran, S.V., 2014.Managing cultural differences. Routledge. Mouer, R. and Sugimoto, Y., 2013.Images Of Japanese Society Hb. Routledge. Okoro, E., 2012. Cross-cultural etiquette and communication in global business: Toward a strategic framework for managing corporate expansion.International journal of business and management,7(16), p.130. Peng, M.W., 2016.Global business. Cengage learning. Piekkari, R., Welch, D. and Welch, L.S., 2014.Language in international business: The multilingual reality of global business expansion. Edward Elgar Publishing. Shenkar, O., 2012. Cultural distance revisited: Towards a more rigorous conceptualization and measurement of cultural differences.Journal of International Business Studies,43(1), pp.1-11. Stone, C.B., Luminet, O. and Takahashi, M., 2015. Remembering Public, Political Events: A Cross?Cultural and?Sectional Examination of Australian and Japanese Public Memories.Applied Cognitive Psychology,29(2), pp.280-290. Taras, V., Steel, P. and Kirkman, B.L., 2012. Improving national cultural indices using a longitudinal meta-analysis of Hofstede's dimensions.Journal of World Business,47(3), pp.329-341. Triandis, H.C., 2018.Individualism and collectivism. Routledge. Warner, M., 2014.Culture and management in Asia. Routledge.

10 Things (Not) To Do With Your College Roommate

At the end of summer, you’ll be heading back to school, but this time its different – you’ll be in college.For most people, college is the first escape from living under your parents roof. You are finally a strong and independent individual ready to make sensible and reasonable choices. However, there is one thing standing in your way, one thing that could determine the entire yearyour college roommate. We have a step-by-step guide on exactly how to treat your roommate with the respect that they deserve. Here is a list of DO NOTS. 1) Borrow their clothes without asking Nothing screams friendship like unsolicited trading of clothing. You did it with your siblings at home, and what is your college roommate, if not a pseudo-brother or sister? Personally, we suggest waiting until they go away for the weekend to test out their new wardrobe. If you are caught, remain calm and claim undiagnosed kleptomania. 2) Invite 10 high school friends to crash Your new college friends are amazing! You love your roommate and you want them to know you better. Luckily, you grew up nearby and all of your high school friends are still close by. They’re mostly working on their EDM music at their parents house, just waiting until they become the next Diplo, so give them a call! Have them come crash on your dorm floor. Dorm rooms are spacious. 3) Eat their food but freak out if they eat yours Your roommate’s mom just dropped a goodie bag filled with incredible snacks. Obviously you take a look. Firstly, ignore the note that says â€Å"I love you darling, stay strong - you only have to live with them for the year!† (what on earth is she talking about?). Then dig in! But do not reciprocate! Allowing someone to eat your food shows weakness, and that is never something you want to display to a college roommate! 4) Take very long early morning showers Your dorm has an ensuite bathroom that your room shares with your three suitemates. Amazing, you lucked out! Throw on some T-Swift and sing your heart out for 30 minutes. They probably dont have morning classes, and they know how much you need your beauty showers. 5) Talk to your long distance BF/GF on the phone I know everyone told you it wouldn’t work, that you are too young to know what you want, and to use your time at college to explore your optionsTHEY DONT UNDERSTAND YOUR LOVE. Stay strong. Our main advice would be to speak on the phone at least 3-4 times a day. Make sure that you fall asleep on the phone together while you loudly describe your day in excruciating detail. 6) Never bring out your key/Lose it regularly Remembering things can be tough, especially keys. In high school, mom was always ready to wake up at 3AM as she heard you trying to scramble into the house. College is exactly the same. Your roommate is essentially a designated doorman. Whenever you come home you have someone to open the door for you! P.S. If you wish to go pro, then lose your key entirely - you haven’t experienced fun until a locksmith has to change the lock because of your absent mindedness! 7) Always be naked Need we say more? 8) Buy a pet rat Your dorm room has a strict no pet policy, but is it a rule? Or simply a challenge? You impulsively buy a rat because you think it will be easily concealable, and it means you are essentially going to Hogwarts for four years. Don’t ask your roommate on their opinion, you guys have been on the same brainwave so far, and you know they will support your decision. You know what, buy them an owl while you’re at it! 9) Leave food out so your pet can have rat friends Turns our rats are incredibly social animals and yours seems to be getting depressed. You are too busy going out and making your own friends plus you don’t actually care enough about little Scabbers to spend more time with him. Need a solution? Don’t throw away any of your trash! Soon enough your little guy will have little rat friends to play with. 10)Treat the room as your love den without a pre-determined system of setting boundaries You ended the long distance relationship and decided to do some soul searching. No need to put a sock on the door, it’s not a Van Wilder movie no one does that anymore! It’s college! Everyone is open minded and free spirited. Share your experiences with the whole dorm. Your roommate will love the surprise after a long night studying at the library! If you have advice that you think will work better, leave a comment below. Don’t forget to create an profileby uploading your past successful college application materials. On , you get paid for paying it forward!

Four play summaries essays

Four play summaries essays It takes place in a mental institution where a new patient has just arrived. This patient ends up messing with everyone and creating chaos in the institution. R.P. McMurphy is a new patient at the mental institution, he is a charming devil, who wants to serve a very short sentence in the mental institution instead of a long term sentence in a prison. This is a mistake, he suddenly learns, for he runs into Nurse Ratched, who can keep him institutionalized forever. He ends up taking over the ward, controlling the rest of the patients, and to the astonishment to medical professionals, he makes Chief Bromden, who was presumedly deaf and dumb, speak. He turns the other inmates into more extrovert people by doing all sorts of things, from playing games, arranging a party at midnight, or even staging a revolt so that the other patients can watch the world series. Afraid that McMurphy will become more controlling than she is, Nurse Ratched has McMurphy submitted to shock treatment. After he recovers, he is forced to undergo one of the worst 'treatments' for his final correction, a frontal lobotomy. However to save McMurphy from this, the Chief kills McMurphy, and escapes from the institution. List and Descrive the main characters in the play- R.P. McMurphy- Patient, very loud and obnoxious, very controlling and caniving Nurse Ratched- Very mean Nurse, likes to control all the patients in the institution, by any means necessary Chief Bromden- Deaf and dumb Indian, or pressumedly so. Identify and explain a key line in the play- It's not necessarily a key line during the play, its more of an instance during the play the sends everything spiraling down. During the scene in which McMurphy has finally pushed Nurse Ratched to her boiling point, and she turns him to shock treatment, then schedules a frontal labotomy for him, which causes the Chief to kill him, and get the other prisoners to escape. This is a story...

Polymath a Man of Many Talents Research Paper Example | Topics and Well Written Essays - 2500 words

Polymath a Man of Many Talents - Research Paper Example A person of great stature can be a tragic hero not anyone else and these guidelines were followed by almost all the great writers, this goes to show a lot about Aristotle and his achievements. William Shakespeare also incorporated Aristotle’s guidelines in his tragedies. Hamlet is a classic example of the same, Hamlet suffers all along in the tragedy, he was the tragic hero because he was a person with great stature, the Prince of Denmark. Aristotle also wrote about tragic flaws and how the same affected the tragic hero. This paper will shed more light upon the life and the philosophy of one and only Aristotle. â€Å"Aristotle (384–322 B.C.E.) numbers among the greatest philosophers of all time. Judged solely in terms of his philosophical influence, only Plato is his peer: Aristotle's works shaped centuries of philosophy from Late Antiquity through the Renaissance, and even today continue to be studied with keen, non-antiquarian interest. A prodigious researcher and wr iter, Aristotle left a great body of work, perhaps numbering as many as two-hundred treatises, from which approximately thirty-one survive.† (Aristotle) Aristotle’s Philosophy Procrastination can be sustained by rational decisions and this can even be applied on an addict in order to cure him of his addiction. Intransitive preferences, comprehensively throws light upon our delays which may seem to be irrational and it also expansively presents our preference for rewards which we may get immediately; it also presents our regrets later for having made our choice. A report that is due on Thursday is only worked upon on Tuesday or Wednesday but not Monday and this goes to show the theory of intransitive preference, this procrastination and the belief in working upon the report tomorrow is what this theory is all about. This paper will expansively present the concept of aesthetics, the story of David and the choice that he made will also be analyzed in this paper. A complete round-up of how people choose and rate a piece of art will be provided in this paper. Imagination takes centre stage when it comes to deciding a piece of art or any beautiful thing for that matter. Understanding is seldom used when we decide about a beautiful piece of art and this also gives rise to cognition. A judgment of taste has nothing to do with our understanding or logic, it is all about aesthetic sense and whatever appeals to our aesthetic sense is appreciated and chosen by us. When it is accepted that a masterpiece is beautiful, it is contemplated upon and people unanimously conclude that it is beautiful, how it is judged in our contemplation is what matters the most. For instance, if someone is asked to comment about a very huge and a beautiful palace, he might not even be interested in such huge palaces and would conclude by saying that the hard-earned money of the people must never be squandered in building such superfluous buildings. It is suggested that we have to be indifferent when it comes to judging matters of taste only then can we do justice to it. Aristotle’s Thoughts on Aesthetic Judgment Concepts like agreeable and non agreeable are very important when it comes to judging a work of art or for that matter any other work that involves the use of aesthetic sense.  

Snow White Essay Example | Topics and Well Written Essays - 250 words

Snow White - Essay Example He worked continuously for two years and resulted in eighty four wonderful scenes (Watts 186). The concept artist Albert Hurter was responsible for the design of this film. Everythnig had to be approved by him prior to being used in the film. There were other artists involved as well; for instance Ferdinand Hovarth, responsible for more of the darker scenes of the film, and Gustaf Tenggren who had more of a European style to his work. The latter was more of a colour stylist and he had the responsibility of determining the kind of environment every scene was supposed to have. Besides that his artistic capabilities were put to test through designing posters and press book. Another important artist of Snow White and the Seven Dwarfs was Joe Grant, responsible for desiging the Queen’s Witch form. The Disney organisation had to make sure that the audience found the film realistic; the atmosphere, objects, backgrounds – everything was supposed to look real rather than fake. I t was to look make-believe. Therefore, the team worked hard for this and put personality in every character of the film; their style of talking, walking, the way they showed their facial characteristics, and gestured and so on. Works Cited Watts, Steven.

Parmalat Accounting Scandal | Summary

Parmalat Accounting Scandal | Summary The Parmalat Accounting Scandal 1. What were the events leading up to the Parmalat accounting scandal and ultimately the revelation of the accounting fraud and the reasons behind the scandal? Evolving from a small dairy shop into an international concern, Parmalat appeared to be a gigantic and stable dairy producer. At some point in time, it may well have been gigantic and stable, but in December 2003, shocking news was broken to Parma, Italy, and the world at large. Parmalat was no longer a success as it once may have been, and it was bankrupt, and had been bankrupt for several years without this ugly truth being exposed. The truth had apparently been concealed due to a number of people being at least somewhat aware that something was amiss with transactions on the books, but had not spoken out. Through the years that Parmalat was going bankrupt, there were several events that took place before Parmalat’s condition was finally exposed. To begin with, as early as 1990, there were signs that Parmalat was in debt. In accordance with what has been uncovered, Parmalat’s fraudulent activities are said to have ‘taken off’ in 1990. This was when their stock went public, and reflected the need for a big company like Parmalat to perform in the international market so that their performance improved and met investor expectation (Family Arrests in Parmalat Scandal, 2004). The following year [1991] the Tanzis purchased Parma Football Club of which Tanzis son, Stefano, was president, and also was Parmalat board member. With this purchase, the football club rose to fame quickly, but faced large losses that recorded a deficit of over â‚ ¬77m in 2002. According to investigations, Parma Football Club was the first asset to be sold[1]. Another set of purchases that went along with purchasing the Parma Football Club included Tanzi buying up his competitors. Once he had established Parmalat Milk in the global market, his financial ventures proved to be devastating. This included his family’s financial interest in football and tourism, as well as his failed attempt to outdo Belosconi when he purchased a TV network, Odeon TV. At this point, Parmalat’s finances were a mess. Purchasing Odeon TV Network was a disaster as Tanzi had to sell the network off for a around  £30m. From this point on though, it is said that Parmalat still progressed in spite of its major losses. This was largely achieved through altering the books and attaining bank loans and investments against falsified figures. Parmalat had spent â‚ ¬130 million on Odeon TV, but it collapsed within 3 years. In order to prevent bankruptcy at this point, Parmalat had to sell itself to a company that was already listed on the Milan stock exchange. This helped to produce â‚ ¬150 million from external investors, and paved the way for Parmalat to be in public view in 1990. It also enabled them to patch up some of its accounts[2]. It is thought that Parmalat began altering its books in 1993. If Parmalat had not ‘cooked’ its books it would have registered financial losses every year. However, they registered profits, which meant that they would still be viewed as a viable organization and one that was worth investing in. Therefore, they managed to avoid being suspected of any losses and attracted much investment. Parmalat managed to cover losses through a combination of fictitious transactions and aggressive acquisition. This commenced in 1992, when Parmalat started ‘snapping up’ various companies in Argentina, Italy, Brazil, Hungary and the U.S. However, beyond 1995 it is thought that Parmalat was not able to fund its own needs. Yet it managed to prove to investors that it was registering significant profits. Perhaps, Parmalat’s profits registered were so convincing that the Bank of America alone, in 1997, provided $1.7 billion through bonds and private placements for U.S. investors. It also received $30 million or more as payments and commissions[3]. One of the main events that lead up to the Parmalat accounting scandal exposure includes the company changing its external auditor. In accordance with Italian law, an external auditor can be changed once in 9 years. So, in 1999, Parmalat, in accordance with Italian law replaced Grant Thornton with DeLoitte and Touche. Grant Thornton was keen to keep working with Parmalat, which was a high profile company, as it would be good for their reputation still being developed. Therefore, they recommended that Parmalat spin off its travel and other businesses, and permit these to be under them [Grant Thornton]. Such an arrangement would be convenient to both Parmalat itself and Grant Thornton. Through such an arrangement Parmalat could then satisfy its new external auditors [DeLoitte and Touche] with Grant Thornton making illicit payments to Parmalat. This was made possible through the executives at Parmalat creating debts, and Grant Thornton creating false accounts from which Parmalat could be paid. Grant Thornton would then produce these records to DeLoitte and Touche who saw little wrong with them. Numerous reports reinforce that Grant Thornton was aware of the ‘shell games’ that Parmalat was playing. One example of these games includes case of â€Å"cooking the books,† that reports the Cayman Islands subsidiary Bonlat claiming to have sold a large quantity of powdered milk in a span of one year to Cuba. It claimed that this quantity was sufficient to produce 55 gallons of milk for every individual on that island. Another interesting event that lead up to Parmalat’s exposure of the accounting scandal was that Grant Thornton and Deloitte Touche signed off on its increasingly surreal accounts. In return, it is said that they booked millions of dollars (Parmalat Scandal Deepens†¦, 2006). In Parmalats final weeks, Deutsche Bank had taken on helping it work with Standard Poors, hardly ten days before the exposure. Around this time, analysts around the world kept encouraging investors to continue purchasing its stocks and bonds. In 1999, finance director Alberto Ferraris laid out a financing scheme. He managed this through a Delaware company known as Buconero. This was the Italian for black hole, that Citigroup established for Parmalat in 1999[4]. This company loaned out $137 million to a Swiss subsidiary of Parmalat. From here, the money was transferred to Parmalat companies. In return for Buconero’s service to Parmalat, it received a return of around 6%, in addition to $7 million in payments for Citigroup. Just like Parmalat made use of Buconero, it also used other offshore companies to dress up its debt till the time of its exposure[5]. Back in 1995, Parmalat also commenced concealing its debt through shell companies. It had been losing $300 million annually in Latin America, and decided to wipe this debt off the companys financial records. It managed to do so by using 3 shell companies situated in the Caribbean. The huge debt patchwork through the 90s began to raise concern by the end of the decade. Esteban Pedro Villar, expressed concern and filed an early warning report (Gumbel, 2004). This was regarding Parmalats Latin American set-ups. He had so many questions that his concerns were termed as offensive and ridiculous† (Gumbel, 2004). Then suspiciously, Deloittes Parmalat business in Argentina was terminated. In response, Deloitte was silenced, and the accounts were certified. In addition to the above concern that was demonstrated by a Deloitte partner in Latin America, there were others. On March 28th, 2003, Deloittes Maltese office raised questions regarding a $7 billion intercompany transfer they suspected was fictitious. Wanderley Olivetti, the Deloitte auditor in Brazil, raised such concern at the Milan office regarding Parmalats Brazilian accounts that the matter went straight to Deloittes chief executive in New York City at that time, Jim Copeland. However, Olivettis objections were mysteriously ignored and he was soon removed from dealing with the Parmalat account. Deloitte claims it behaved within its rights to remove any employee it wishes to, and this may be done for a number of reasons. It also said that the investigation of Parmalat started in October 2003, after Deloitte Italy had drawn attention to Parmalats financial dealings[6]. Following the suspicions raised by auditors, Epicurum was established in an attempt to show that Parmalat was due considerable amounts of money. However, this attempt to erase debt from the records at Parmalat failed, and the company admitted that it could not retrieve the amount they were due from Epicurum. One of the key events that led to the exposure of Parmalat includes Tanzi and his son’s meeting with private equity firm Blackstone Group in New York. Tanzi and his son Stefano, one of the main executives at many of the family’s concerns, met with the Blackstone Group to discuss the sale of 51 percent of the family’s share in the food empire. It was in the course of conversation regarding preparation for the books to be opened to a transition team from Blackstone, that Tanzi and his son slipped out with the fact that the cash on hand was less than the 3 billion Euros registered in the company’s annual report. In addition to this, they revealed that there were barely any liquid assets. They even further stated that the company was in debt of about 10 billion Euros. In addition to the suspicion that was brought against Parmalat through observations of its faulty accounting records, it is this final attempt to sell of 51 percent of family shares that marks the end of the road for Parmalat’s long trail of fraud. The following facts presented date-wise are interesting to note as they map the path that Parmalat took since its inception till its end on 13th December 2003: 1961 Parmalat was founded by 22-year-old Calisto Tanzi. It was established as a small family food business that pasteurised and sold milk 1963 Parmalat introduces Tetrapak for packaging its ‘long-life’ milk products. 1980s Parmalat starts producing fruit juice, biscuits and ready-made sauce. 1990 Parmalat is listed on the Milan stock exchange. Through the 1990s Parmalat grows after flotation. It then reaches into America, Brazil, few South American countries, and Eastern Europe and Australia. Tanzi aims at expanding a television network to outdo tycoon Prime Minister Silvio Berlusconi. However, his Odeon television foray flops and costs Parmalat  £30m. Parmalat products also get sale in 20 countries. 1999 Parmalat‘s Bonlat subsidiary is established in the Cayman Islands. 2003 11 November Crisis escalates when shares are hit after auditors raise questions regarding accounting of transactions with mutual fund Epicurum [a Cayman-based company linked to Parmalat]. 15 November Alberto Ferraris resigns from the position of Finance director. 8 December Parmalat admits failure to recover â‚ ¬496.5m from Epicurum. This amount was needed to service debt. 15 December Tanzi resigns as chairman and CEO. 16 December Enrico Bondi takes control of the company. 17 December Bank of America denies the credibility of documents that affirm Bonlat account existence. 24 December Parmalat files for irregular administration operations. 27 December Italian authorities hold Tanzi in their custody in Milan [7] 29 December Tanzi admits to siphoning off â‚ ¬500m of company funds; Bondi takes charge as Parmalat administrator; US Securities and Exchange Commission bring charges against Parmalat for fraud. 30 December Tanzi is formally charged with fraud. 31 December Parmalat officials are arrested. These included former CFO Fausto Tonna and Luciano Del Soldato, and two officials from Grant Thorntons Italian branch that audited Bonlat. 2. How was fraud perpetrated and how was the company able to continue with the fraudulent practice for such a long time? Parmalat started out as many other businesses have. It was first a small dairy shop that slowly progressed and expanded its range of products, and finally turned into a large dairy producer that sold its products in several countries. From the early 1990s and onwards, Parmalat appeared to make significant progress, registering profits annually that was encouraging enough for investors to go on investing in the company. However, the truth of the matter was that these very investors were all being deceived due to Parmalat’s fraudulent practices largely perpetrated by Tanzi, top managers, the Parmalats external lawyer, Gian Paolo Zini, and two external auditors, Maurizio Bianchi and Lorenzo Penca. However, Zini, Bianchi and Penca claim that they are innocent[8]. Falsifying Credibility and Obtaining Loans and Investments: Tanzi and all those who were allegedly involved in what is known to be one of the biggest scams, managed to borrow money from banks and even justified these loans for Parmalat through inflating revenues and fictitious sales in records between 1990 and 2003. They would also ‘cook’ its books in order to make debt vanish. They managed to do this through transferring debt to offshore ‘shell’ companies. In addition to covering up debt in this manner, there were other tactics that Parmalat resorted to (Parmalat Dream Goes Sour, 2004). One of the other methods Parmalat used in order to cover their debt when it got too big to cover with the offshore shell companies included their invention of a bogus milk producer, supposedly situated in Singapore. Parmalat claimed that the company had supplied 300, 000 tons of milk powder to Cuba. This process included Bonlat, a Caymen Island subsidiary of Parmalat. Bonlat had a fictitious account in the Bank of America. This whole setup is so surprising that it has left many baffled as to how could such a fraudulent concept have been so successful and convincing when there was no concrete evidence in it[9]. Looking at the above example of the manner in which Parmalat faked transactions, it can be observed that the whole concept is such that it would have an ordinary person believe that it was authentic. Who would have suspected that any of it was fictitious, particularly because Parmalat had been a company in operation for several years? Ordinarily, one would suspect a company if it had a single concern that was being publicized. However, since Parmalat was projecting trade being conducted that included different physical points, there was little suspicion raised. There was the exporter in Singapore, the importer in Cuba, and Bonlat involved too in the Caymen Islands. The scheme thought up was very believable also because of the fact that Bonlat supposedly had an account in the Bank of America. Different Roles Played to Conceal Debt: Considering the debt that was actually showing up in the books, Parmalat had to have people who could cover it up well enough. This called for people on the inside as well as the outside to co-operate. External auditors, internal auditors as well as the top-notch individuals at Parmalat had to play their roles. One the inside, the books were maintained in the hands of trusted people. External auditors were told to keep this quiet. In this case, it was chiefly Grant Thornton that aided Parmalat in carrying out its fraudulent practice for so long. Grant Thornton’s Role: Grant Thornton played a major role in helping Parmalat continue its long-term fraudulent practice. It did so because it had a great deal to gain from Parmalat, and so did Parmalat have a lot to gain from Grant Thornton working with them. Grant Thornton was and up and coming auditing firm that needed to be have sound clients in order to help its reputation in the market. Parmalat paid Grant Thornton considerable amounts to conceal debts. Quite obviously, this seemed to work for several years, and did so till 1999, when Parmalat were compelled to replace Grant Thornton with DeLoitte and Touche. This was necessary because by Italian law, an external auditor should be changed every nine years. Parmalat abided by the law, but was also proposed a way of continuing its fraudulent practice. With DeLoitte and Touche taking charge as external auditors meant that debts would no longer be concealed, and Parmalat could be exposed. This could have happened in 1999. However, since Parmalat maintained Grant Thornton for its spin offs [its travel and other businesses], they were able to continue tricking everyone far and wide. This scheme was simple as well, and included another series of false records in order to show that Parmalat was still making profits annually. This was possible through illicit payments that these spin offs could make to Parmalat. Executives at Parmalat would create debts while Grant Thornton would create false accounts from which they could make payments to Parmalat. They would produce these records to DeLoitte and Touche, and they would be approved[10]. More Actions that helped to Conceal Parmalat’s Debt: Basically, it could be asserted that it was the executives on the inside of Parmalat and the external auditors that were hand in glove; together they managed to conceal debt. However, in addition to this practice that lasted for many years, the innovative idea of offshore concerns enhanced credibility. In addition to this, the fact that Parmalat products were popular in several countries meant that fewer questions would be asked. Also, for a whole decade none of the auditors in any location raised any concerns. It is thought that the amount concealed by 1995 amounted to $300 million annually in just Latin America. By this time, debt was already enormous and it is obvious that a great deal was being done to conceal it well enough. However, since Parmalat’s increasing debt went unnoticed for a few more years, it is obvious that more action needed to be taken in order to make sure that it stayed covered. This meant that Parmalat had to transfer debt off its financial statements. In order to do this, it had to make use of ‘shell’ companies in the Caribbean. These companies had to show sales, and Parmalat would send them fictitious invoices in order to legitimize the sales. Parmalat would then make out notes to banks in order to show them that they were owed so much finance. Against these notes, Parmalat would be granted loans, as it appeared that the Parmalat was making profits. In order to make their debts disappear, Parmalat transferred its debts to its offshore subsidiaries that were based in tax havens (Parmalat Dream Goes Sour, 2004). The Beginning of the End: Parmalat had been making use of offshore shell companies until 1999. Parmalat shifted operations of its three offshore shell companies to Bonlat, in the Cayman Islands in 1999. This is thought to be the beginning of the end for Parmalat. At this point, debt was so high that it was becoming difficult to conceal it. Fictitious assets at Bonlat amounted to around $8 billion, which forced Parmalat to create a Cayman Islands-based investment fund, Epicurum, which would take over part of the fictitious credit. It was Epicurum that caught auditors’ attention as well as Italys stock market regulator [November 2003]. It was just a matter of a month before everything was exposed and the company officially was declared bankrupt[11]. Finally, it may be asserted that it was the auditors through which Parmalat managed to deceive everyone for so long with the help of top-level management at Parmalat. If Parmalat had not been able to get Grant Thornton to work in their favor along with their internal auditors and top-level management, the entire scam would not have been possible. This dates back to the beginning of the fraud when Parmalat first began to conceal its debt. If it did not have an external auditor on its side to conceal the large debt it incurred because family business and unnecessary purchases, Parmalat’s debt would have been in public view in the early 1990s. However, this was not to be due to a ring of people working to conceal debt. Though there were several people involved in making debt disappear off the records, it can be observed that it was the auditors that made each of Parmalat’s fraudulent schemes possible. This is true to say whether one looks at the debt covered in the earlies t days of fraud or towards the end. The fictitious transactions with shell companies too were made possible due to the auditors who ‘cooked’ the books. However, it can also be asserted that the auditors were not solely to blame in making sure this fraud lasted for so long, as there had to be others in on these schemes too. This included key people of Parmalat such as the executives, its CEO, its internal auditors as well as external auditors and individuals at key financial institutions. In order for a fraudulent scheme to last as long as it did in the case of Parmalat, there had to be a whole ring of people involved, which also explains why it took such a long time and deep investigation to uncover all those were responsible for the scandal. 3. The role and the responsibility of auditors in preventing financial scandals and ensuring and upholding the principles of good corporate governance. In organizations such as Parmalat and other large organizations where there are several shareholders and many people dependent on the progress of these corporations, executives and top-level managers have a responsibility towards them. Generally, it can be asserted that corporate governance refers to ways in which rights and responsibilities are shared between various corporate participants, the management and the stakeholders[12]. Governing corporations such as Parmalat consists of fixed processes, customs, policies, laws and institutions that impact the way it is directed and administered. These are processes that should have been conducted responsibly in order to make sure that Parmalat made progress. If Parmalat was facing debt, executives and all those concerned should have been honest and made sure that these debts were made known (Gumbel, 2004). This would have saved the organization in its earliest days of trouble. Therefore, it can be asserted that being honest and responsib le in corporate governance is important. It is important to assert that corporate governance also encompasses the relationships among the many participants involved in the process (the stakeholders) as well as the goals for which the corporation is managed or governed. The principal participants are the shareholders, management and the board of directors. In addition to these main players there are other stakeholders: employees, suppliers, customers, banks and other lenders, regulators, the environment and the even community[13]. This is because all these people and institutions are affected in one way of another by the actions and repercussions of a corporation and the decisions it makes. In view of the many people that corporate governance impacts as in the case of Parmalat, accountability, fiduciary duty and mechanisms of auditing and control are of immense importance. Responsibility of Auditors: Auditors, whether they are external or internal auditors, have responsibility towards all those involved with a corporation. Particularly, it may be asserted that there are many individuals who are not directly involved with the operations of a corporation, but they may be dependent on its operations significantly. These are the kinds of people that really need to be protected, and auditors have a great responsibility towards them (Gunz and McCutcheon, 1996, 7-15). To begin with, a very basic and generally stated duty of auditors is to make sure that a corporation’s operate efficiently, their records are maintained properly, and its taxes are handed in on time. Auditors generally offer these services to their clients, which include government, public and management accounting. In offering these services, their role includes preparing reports, analyzing, and verifying financial statements and documents for the purpose of providing information to their clients. By performing these tasks honestly and not concealing any information auditors fulfill their duties (Gunz and McCutcheon, 1996, 7-15). This is precisely what is required of them when they deal with huge corporations like Parmalat. The role of auditors would include exposing whether the corporation is actually making huge annual profits or whether they are concealing their debts[14]. In addition to the roles that auditors play in offering their services to corporations, other services they provide include financial and investment planning, budget analysis, information technology consultation, and limited legal services. However, these are services can only be carried out if they perform their fundamental duties responsibly. This is because the figurers that they provide after performing their fundamental tasks impact these additional processes. For example, if debts of a corporation are not presented accurately and annual profits are fictitious, how can an authentic and realistic budget be prepared? Therefore, it can be asserted that auditors cannot work and produce any realistic figures if they distort debts and profits made annually. In recent times, this is what has been occurring. Corporations hire auditors to check their statements. Somehow, these auditors have gotten involved in illegal behavior and have hidden debts and elevated profits. Based on these fig ures they helped in painting pretty pictures for the corporation’s reputation in the market. This is how Parmalat managed to remain in the global market for a long time without being suspected of having immense debt. Having asserted the above, it is also important to consider the fact that in the US there are limitations imposed on auditors that investigate a corporation’s financial statements. Due to the fact that there have been corporate scandals that have involved auditors being involved, it is now illegal for an accounting firm that audits a corporation’s financial statements, to advise areas such as investment banking, legal matters, etc. of that firm. One exception to this prohibition is that auditors may provide advice on tax issues that would benefit the company (Young, 1997). Forensic Auditing: Having asserted the necessity of making accurate reports of financial figures regarding a corporation’s annual budgets or debts, it must be asserted that one major and specialized accounting practice is forensic accounting. Several public accountants specialize in this, as it is of growing importance in today’s world where corporate scandals appear to occur frequently. Forensic accounting includes investigation and interpretation of white-collar crimes. This type of crime includes bankruptcies, securities fraud and embezzlement, and contract disputes. In addition to this, criminal financial transactions, such as money laundering, are also included in white-color crime. It can be asserted that auditors who specialize in forensic accountancy play an important role in preventing corporate scandals such as the one that took place with Parmalat. However, it should be remembered that auditors who do not specialize in forensic accountancy are no novices. This means that if there are any unusual entries and irregularities in records, any auditor should be to detect them, and this is why all auditors are said to have responsibility to report any irregularities[15]. Though auditors generally are able to detect any irregularities, those that specialize in forensic accounting make use of accounting and finance knowledge, law and investigative techniques. They use this combination in order to detect illegal activity in a corporation, and it is obviously a greater advantage to them as they are more specialized. It is known that there are several forensic accountants that work in tandem with personnel from law enforcement departments during investigations. However, this occurs normally after a corporate scandal has been detected. Considering this, it might be a good idea for forensic accountants to work in this manner as part of regular and standard procedure in order to safeguard everyone involved with a corporation. If such a practice were adopted as standard procedure, it would become more difficult for financial scandals to take place. This is considerate of acknowledging that corporations usually appoint their own auditors. Auditing firms might be required to adhere to practices that would make regular procedures more thorough and transparent as a result[16]. Aside from considerations for current practices of audit firms and ones that could be included in order to prevent financial scandals, the general concept of internal and external auditors reviewing and analyzing financial statements of firms aims at doing the same thing. Fundamental Responsibilities of Auditors: It is the primary responsibility of internal auditors to make sure records are accurately maintained. These records are also checked for any form of irregularity, which may include things like mismanagement or even fraud. Internal auditors are not only supposed to maintain records of financial figures, but their roles also encompass examining the firm’s operations with regard to finance and information systems, management, and internal controls. Examining these operations are important as they help to make sure that financial records are accurately maintained. In addition to this, these steps also examine the adequacy of controls to protect the firm against financial scandals (Gunz and McCutcheon, 1996, 7-15). Further, it can be asserted that internal auditors have the responsibility of evaluating important areas of the corporation such as effectiveness, compliance with all standards and corporate policies and procedures, efficiency, laws, and government regulations. Since there are so many types of operations to take care of in a corporation, there are areas of specialization for internal auditors as well. Some of these may include environmental, engineering, electronic data-processing, legal, insurance premium, banking, and healthcare auditors. The reason for specialization in these areas is because there are technical procedures that need to be understood in order to evaluate things like efficiency and effectiveness. Having deeper understanding of individual industries helps internal auditors to evaluate a corporation’s operations more specifically (Bavly, 1999, 25-30). Among the important steps that internal auditors may take towards better controls within a corporation, recommendation of better controls is high on the list of priorities for better auditing processes. An example of recommendations that internal auditors may make in a firm, internal auditors may help managers through co