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Organizational Behavior System in Jgtdsl, Bangladesh Essay Example

Authoritative Behavior System in Jgtdsl, Bangladesh Paper Presentation: Organizational Behavior (OB) is the investigation and utilization...

Wednesday, December 25, 2019

Classical Mythology Of The Greek And Roman Societal Views

Heroes are a common theme in both modern and ancient works, and are often referenced as people who have influenced society in some way. Disney’s Hercules incorporates Classical Mythology within a number of scenes and includes a variety of typical mythological themes, yet fails to accurately characterize Hercules and reproduce his role in the Greek and Roman societal views, while neglecting major aspects surrounding his existence in the mythological world. The modern work does make use of Classical Mythology throughout the film. Many Greek characters are shown or referenced at different points in the movie, such as the beginning and end, where the stage is Mount Olympus. For example, the celebration of Hercules’ birth, the first major event, characters such as Zeus, Hera, Hermes, Ares, Orpheus, Narcissus, Athena, Apollo, Artemis, Hephaestus, Aphrodite, Poseidon, Dionysus, and Demeter. Some of these characters are presumably shown, namely Apollo as he swoops around Mount Olympus in his sun chariot, Artemis with her magical deer, Athena with her armor and owl, Hephaestus with his lame and hunched stature, Aphrodite with her clingy clothing, Poseidon with his trident and sea-like image, Dionysus in his large and jolly appearance, and Demeter with her green, agricultural-themed outfit. Others are heard when Hermes flies into Mount Olympus, such as Orpheus, who apparently made an arrangement of flowers for Hera. These characters are also portrayed as prisoners at the mostShow MoreRelatedGreek Mythology Of Ancient Greece1551 Words   |  7 Pagesdemocracy, theatre, and the Olympic games; these are just a few of the many wonders Ancient Greece had to offer. However, one of the most memorable creations of Ancient Greece would have to be Greek mythology. These myths included hundreds of stories and teachings that would have a lasting effect on Greek culture for centuries to come. When taking a deeper look into some of these myths, one may notice gender and sexual behavior to be themes that occur quite frequently. One also cannot help but noticeRead MoreAllusions In The Age Of Innocence Essay1552 Words   |  7 Pages Due to societal norms, Newland stays with May and never consummates his relationship with Ellen, despite their growing feelings towards each other. At the time of writing The Age of Innocence, Wharton was reading Sir James George Frazer’s The Golden Bough (1914), a 14 volume work on anthropology, which consisted of myths, customs, and magical practices. This collection sparked interest for Wharton, potentially inspiring her to enlist many allusions to classical Greek and Roman mythology includingRead MorePostmodernism Versace1781 Words   |  7 Pagesrefers to the possibility of people to utilize fashion industry products. This takes place just like any other consumer good that can be modified with respect to the prevalent societal codes. The modifications can be made either through surpassing or through copying them. Modern fashions are part of postmodernism. This is in the view of the fact that developments and growth in the fashion industry accompany and express development of the society through embracing postmodernism. Developments in the fashionRead MoreHistory of Theatre Lesson Notes Essay5401 Words   |  22 Pageshumans-and the tension between the roles assigned to each, world came to be seen primarily from the human point of view-as a place of conflict, change, and progress-with humanity as the principal agent both for good and evil. Eastern myth-people seek to transcend temporal limitations and achieve oneness with the mystery of being, in which all divisions-including human and divine-disappear, eastern view encourages a conception of world order in which all duties/roles/possibilities are fixed (doesn’t see realityRead MoreAlexander Pope Essay6204 Words   |  25 PagesThe Rape of the Lock Context Alexander Pope was born in London in 1688. As a Roman Catholic living during a time of Protestant consolidation in England, he was largely excluded from the university system and from political life, and suffered certain social and economic disadvantages because of his religion as well. He was self-taught to a great extent, and was an assiduous scholar from a very early age. He learned several languages on his own, and his early verses were often imitations of poetsRead MoreIwc1 Literature, Arts and Humanities Essay10028 Words   |  41 PagesIWC1 Test 1.02 Module Pre-Test Question 1: Multiple Choice The historical revival of Classical culture began during the: a) Middle Ages b) Renaissance c) Baroque Era d) Romantic Era Feedback: The correct answer is b. The historical revival of Classical culture began during the Renaissance. Question 2: Multiple Choice Which of the following was a key feature of ancient Chinese humanism? a) An emphasis on theoretical philosophy. b) A subordination of intellectual life to religiousRead MoreFrancis Bacon15624 Words   |  63 Pagesconduct and he could not avoid these evils. Bacon was a man of multi-talents. His wisdom was undeniable. The thirst for infinite knowledge and his versatility was truly astonishing. He possessed an intellect of the highest order. He was learned in Greek, French, Latin, English, Science, Philosophy, Classics and many other fields of knowledge. He is regarded as the creator of the modern school of experimental research. He held that â€Å"man is the servant and interpreter of nature†. He supplied the impulseRead More Art, Literature And Society From 1955-1970 Essay examples5829 Words   |  24 PagesEternity was a perfect void. The beauty of this state of total nothingness was that existence was reduced to its pure and uncontrived elements. A far cry from the outwardly prosperous, but inwardly hollow and commercial suburban life. Kerouac was a Roman Catholic with a strong fascination with Buddhism and other Eastern philosophies. He melded that into a unique set of beliefs that would not have flown with any Pope, past or present. The vegetative existence he sought was based on the quot;do nothingquot;Read MoreOrganisational Theory230255 Words   |  922 Pagesand provides an advanced introduction to the heterogeneous study of organizations, including chapters on phenomenology, critical theory and psychoanalysis. Like all good textbooks, the book is accessible, well researched and readers are encouraged to view chapters as a starting point for getting to grips with the field of organization theory. Dr Martin Brigham, Lancaster University, UK McAuley et al. provide a highly readable account of ideas, perspectives and practices of organization. By thoroughly

Tuesday, December 17, 2019

Plagiarism and the Internet Essay - 683 Words

Plagiarism and the Internet A recent study of 500 middle and high school students by Dr. Donald L. McCabe, Rutgers professor and authority on academic dishonesty, revealed that half the students felt it was okay to have parents do their homework. Plagiarism is an extremely controversial issue, whether copying other students work in grade school or getting information from a document on the Internet, plagiarism plagues the minds of the youth of today. The question is how far will students take plagiarism according to their own personal code of ethics? The true debate comes into play when the idea of plagiarism versus ethics and morals is looked at. Because of the differences in people ¦Ãƒ s standard of ethics, some may see different†¦show more content†¦Paraphrasing the source and then indicating the author is the correct format for including information from an internet cite. If however you wish to take a quote, it is also necessary to include the author at the end of the selection and then include a works cited. Copying one exact words is ethically wrong and I believe that instead it is important to create a strong personal voice through writing. The whole point of writing an essay or piece of work is to illustrate one thought process and way of thinking, if this is not original then your work as a whole is faulty and the professor will not be able to truly see that you understand and can demonstrate what is going on in your field of study (Procter). Taking someone ¦Ãƒ s ideas and claiming them as your own is just ethically wrong. Hopefully, there are more people besides me who would feel guilty for doing such a thing. I believe that credit should be given where credit is due. Of course one should utilize their resources such as the internet to their fullest potential; however, there is a right and wrong way of doing things. Students in all grades are now taught to avoid plagiarism by citing their sources of information to correctly give credit to outside sources. Especially in high school and college environments, plagiarism is concentrated on. In order for students to fully express their ideas and words throughout a paper it is necessary to cite sources. Teachers and professors haveShow MoreRelated Plagiarism and the Internet Essay603 Words   |  3 Pages Plagiarism and the Internet Plagiarism is a major problem in colleges around the world. In a study by the Psychological Record, it was found that at least thirty six percent of undergraduates have confessed to plagiarism (Statistics, 1). Plagiarism is the unethical act of stealing ideas, thoughts, and feelings from others without giving the author proper credit. Today, it has become such a serious issue that there are resources available for teachers to identify plagiarism andRead MoreInternet Plagiarism Essay1355 Words   |  6 Pagesassignments or resources go to the Internet , copy and paste . Most of them don ¡Ã‚ ¦t know that ¡Ã‚ ¦s called plagiarizing and that it ¡Ã‚ ¦s ethically wrong. In the following report I will discuss the problem of Internet Plagiarism, the problems affect on teachers and students as well as solutions to detect this problem. II. Definition of Internet Plagiarism What Internet Plagiarism is Internet Plagiarism hasn ¡Ã‚ ¦t been easy as it is today . Before the Internet age , resources were limited so whenRead More Internet Plagiarism Essay1563 Words   |  7 PagesInternet Plagiarism Plagiarism used to be easy to catch. It always took real work for a student to try to pass off someone else’s work as his or her own. Different sources of plagiarizing included copying texts from the library and buying old papers off of other students. There were not many resources to choose from where a student’s topic was contained. That has now changed. There is a little thing called the Internet. It has revolutionized the plagiarism world and made it a little more difficultRead MoreEssay on The Internet and Plagiarism1042 Words   |  5 PagesThe Internet and Plagiarism The World Wide Web is larger than any one person can imagine. There are an infinite amount of links to libraries and other sources of information. There are numerous search engines, such as Yahoo, which make researching really easy. We can find anything that we want on line, because there are no boundaries to our explorations, and there are no laws to stop us. You can find anything from socks to guns. People can even find completed research papers online; theyRead More The Internet Plagiarism Explosion Essay1443 Words   |  6 Pagesexplosion of Internet plagiarism among high school and college students. Because the Internet is so young, there have been few studies conducted on the extent of Internet plagiarism. However, existing studies do show that the Internet is an extremely popular tool students use to cheat on written assignments. In any group of students, some will choose the path of academic dishonesty and copy the words or ideas of another person without giving credit to the author. The advent of the Internet has openedRead More The Problem of Internet Plagiarism Essay1275 Words   |  6 PagesThe Problem of Internet Plagiarism In November 2001, CNN reported a case of alleged rampant plagiarism at the University of Virginia involving 72 cases and 148 students. What happened at the University of Virginia is only one of many cases of plagiarism faced everyday all over the world. Plagiarism itself is not a new problem, but the Internet has made a difficult situation even more complex. According to Ryan: Plagiarized work used to be generated through frat house recycling efforts, purchasedRead MoreInternet And Plagiarism : An Ethical And Legal Issue2682 Words   |  11 Pages RESEARCH PAPER: INTERNET AND PLAGIARISM: AN ETHICAL AND LEGAL ISSUE AMONG TODAY’S STUDENTS CMST 301 6385 DIGITAL MEDIA AND SOCIETY Prof. Robert Zornes Fall 2014 Vitor S Alves October 3, 2014 Outline The availability of online research has increased the probability that a material can become plagiarized, resulting in an ethical and legal issue. However, it has also introduced solutions to detecting plagiarism with the use of online plagiarism software. 1. IntroductionRead MoreInternet Plagiarism Is Becoming The Root Of Unethical Behavior Among Students Essay898 Words   |  4 PagesInternet plagiarism is becoming the root of unethical behavior amongst students. Educators are finding themselves having to combat instances of cyber cheating and the many ways it can be done. There are many opposing attitudes toward the way educators are handling the matter in schools. There has been media attention, hearings with school boards, and expulsion of students. Educators are now having to create equally savvy tools to try to keep up with the internet and its myriad of ways to cyber cheatRead More Plagiarism - An Ever-increasing Problem Essays1097 Words   |  5 PagesPlagiarism - An Ever-increasing Problem Plagiarism has been a problem to academic institutions for centuries. Plagiarism basically means taking credit for somebody else’s work. The technical definition of plagiarism, as used by State University, is presenting work done (in whole or in part) by someone else as if it were ones own. Dishonest practices that go hand in hand with plagiarism include faking or falsification of data, cheating, or the uttering of false statements by a student inRead More Plagiarism in the 21st Century Essay1632 Words   |  7 PagesPlagiarism in the 21st Century The problem of plagiarism has haunted the academic world for centuries. Plagiarism is defined as â€Å"taking ideas, passages, etc from an author and presenting them, unacknowledged, as one’s own†.[1] This problem was limited in the past by the lack of materials available to plagiarize, either in libraries, newspapers, magazines, or in academic files of campus organizations. With the birth of the Internet however, the ability to commit fraud through plagiarism

Monday, December 9, 2019

Roman Architecture Essay Example For Students

Roman Architecture Essay The architectural style of Rome was firmly rooted in the Hellenistic traditions. However, Roman architecture is probably more accurately reflected in the developmentof new engineering skills and secular monuments than the ideas of gods and perfectionthat birthed the Greek architecture. They introduced not only new ways to construct amore efficient building but also a entirely different purpose for the building to be built. While still holding the beauty that was so masterfully achieved by the Greek culture andadding their own practically and ingenuity, the Romans developed an architectural stylethat remains to this day. The Greeks people had a very good reason, in their minds, to build a beautifulpiece of architecture; the worship of gods. Most all of the examples of Greek architecturethat we know of today were temples. The gods were the driving force behind any majorarchitecture of the Hellenistic period. This is not true of the Roman culture. Though theRomans did build temples to their gods, the Roman style was more predominantly seenin public dwellings and social gathering areas, such as basilicas and forums, than in theirtemples. In fact, a majority of the temples that the Romans built were nothing more thancopies of Greek temples, with the exception of the domed Pantheon that will bediscussed later. Also, the Romans included their emperors in the temples along with thegods and sometimes the temple was just for the emperor himself. Another major difference between Greek and Roman architecture was thepurpose behind the building. Greek architecture was meant to be viewed as a piece of artwork that was dedicated to the gods. This is easy to see from the ornateness of theoutside of the building with the pediments and metopes and the rather drabness of theinside with the exception of the friezes. The Greek designed it as a sculpture in a sense,with all of the beauty to be viewed from the outside. This way of thinking is turnedcompletely around in the Roman architectural style. Although the Roman building arebeautiful on the outside, the true art lies on the inside with the many-colored walls andpaintings that gave a sense of depth to the room. Also, the Roman architect wasconcerned with the lighting of the room so that the interior decorations could be seenclearly. These things were important to the Romans because their buildings were meantto be gathering places for the public. Th e basilica was one such of these types ofbuildings that was intended to be a gathering place for Romans citizens to hold meetingand perhaps even courts. Bathhouses and market places know as forums are yet otherexamples of the types of building that the Romans focused on making pleasing to the eyeon the inside rather than the outside. Not only did the Romans differ on why to build a building but they also madedrastic differences on how to build it. The Greeks used what is know as a ?post andlintel? system of designing a building. This is basically the idea of standing to columnsup and placing a beam across them. A very simple and easy construction but on the otherhand not a very strong one. As the Roman civilization grew larger and larger thebuildings they used for meetings and markets of course had to grow too. This presented aproblem with the use of columns, because the big the building, the more columns neededto hold it up. Thus the Romans turned to engineering for the solution and the arch wasborn. By using arches instead of columns and beams, the weight of the structure wasspread evenly out and toward the ground rather than directly down on the beam. Thisincreased the amount of weight that could be supported in a single area and thus givingmore room on the inside by taking away previously necessary columns, t hough they didkeep some around for decoration. This invention of course changed the mindset on theconstruction of regular building that would have relied of columns, but it also was astepping stone to another invention. The dome is nothing more than a network of archesthat form an enclosed building. This is the theory that created the Pantheon, a circulardome that was the temple to the gods. It is one of the first of its kind and has stood forthousands of years while other building designed strictly with columns have turn intonothing more than ruins. The superior engineering skills of the Romans truly played amajor role in their architecture and set it apart from their Greek counterparts. .uc65ac1d47c5f74a3899b4f8042b73ae1 , .uc65ac1d47c5f74a3899b4f8042b73ae1 .postImageUrl , .uc65ac1d47c5f74a3899b4f8042b73ae1 .centered-text-area { min-height: 80px; position: relative; } .uc65ac1d47c5f74a3899b4f8042b73ae1 , .uc65ac1d47c5f74a3899b4f8042b73ae1:hover , .uc65ac1d47c5f74a3899b4f8042b73ae1:visited , .uc65ac1d47c5f74a3899b4f8042b73ae1:active { border:0!important; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .clearfix:after { content: ""; display: table; clear: both; } .uc65ac1d47c5f74a3899b4f8042b73ae1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc65ac1d47c5f74a3899b4f8042b73ae1:active , .uc65ac1d47c5f74a3899b4f8042b73ae1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .centered-text-area { width: 100%; position: relative ; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc65ac1d47c5f74a3899b4f8042b73ae1:hover .ctaButton { background-color: #34495E!important; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc65ac1d47c5f74a3899b4f8042b73ae1 .uc65ac1d47c5f74a3899b4f8042b73ae1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc65ac1d47c5f74a3899b4f8042b73ae1:after { content: ""; display: block; clear: both; } READ: Carlos Santana EssayThough the origin of their ideas came from the Greek architecture, the Romanswere brilliant in the ways in which they organized and improved those ideas. Theypioneered innovations in architecture, produced ground-breaking designs, and altered thevery way we view buildings. They have left an everlasting impact on architecture bycombining their way of life in the architecture that begin long before them.

Sunday, December 1, 2019

Problem of Societal Inequalities in Modern Society

Introduction The society focuses so much on us as individuals, blaming us for the conditions in our lives then forgets about the forces at work against us to succeed in life. It has an outright role to play in the molding of our lives, but it is only to a certain extend. It defines us through our ego and determines our destiny. However, whether or not one can rise from poverty to riches does not depend on the circumstances around him/her alone, but also on the potential within the individual. It is the ability and will to succeed in life that matter.Advertising We will write a custom essay sample on Problem of Societal Inequalities in Modern Society specifically for you for only $16.05 $11/page Learn More There may be challenges on the way, but when taken positively, challenges prepare us as we move towards our destiny. The society forces us to give in to the notion that the elite few; the rich, are there to rule and the poor will always be there, causin g some of us to shut the door of opportunities to success. How should we then strike a balance between the structural arrangements and our efforts to make the best of our lives? Inequalities The wealth and income inequalities undeniably affect and dictate the economic structure of any society together with its social framework. It is interesting how the relationship between these areas change over time, shaping a certain society into different groups and classes of individuals. An imbalance of opportunities and resources arises posing more questions than answers in general. No human being is an island; we live in a society. This is a fact I am fully aware of, bearing in mind that the society’s role is significant. My sense of worth comes from a set of standards the society has laid down for me. In creating my status symbols, those things that characterize my identity and my surrounding had the greatest impact. The symbols had to distinguish me from other people. Just like the rich have a way of defining their own standards, creating standards, which distinguish themselves from the rest. This includes what to drive, the suburb to live, clothing, housing, and all other aspects concerning lifestyles. The wealthy dictate what fashion is, and what is not in fashion. Nevertheless, as an individual, fitting in such a lifestyle disparity, presents the ultimate consequence of wealth inequality. There is and should always be a limit to the extent the society influences my attitude, will to succeed, and ultimately destiny. It may have tremendous pressure on me as an individual in my journey to join the elite in the society. In fact, there are circumstances beyond my effort, but this does not mean I relinquish my ability to succeed. The society presents inequality in resource distribution, with the rich seemingly being favored. I find personal identification to be of crucial importance in overcoming all forms of inequalities. Social inequality defines people into c ategories or classes, mostly based on their economic status, political inclination, and education. My personal identification is the only tool that can surpass any of these challenges. It determines whether I will succumb to any class prejudice regardless of my current position.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More This kind of approach is vital in mitigating the socioeconomic inequalities in our societies. It is of no use to have amidst us, people going hungry while others have immense wealth within our reach. Although not all of our lives can be the same, the inequalities can be minimized if the society became more selfless. To put in a simple and clear illustration; no one can travel in two cars at the same time, or sleep on two bedrooms at the same time. Therefore, this demonstrates the importance of defining who we are, and what we need in life. Failing to do that, implies we wi ll grab whatever we can get our hands on just because we think we need it, even if we do not. The result is the emergence of extremely wealthy people in the society while others suffer. I cannot escape the inevitability of social inequality, but the beliefs it comes with, are not to instill despair or drive me into a comfort zone, a state that stops any progress and compounds the issue of inequality. The society maybe capitalistic; nevertheless, this should act as a form of positive competition towards equality. In a capitalistic society, the means of production are privately owned by a few while the majority works for them. The owners have right to protection of their properties. Whether I own any means of production or I am just an employee, success depends on the extent of what I achieve rather than wanting to have more than others do. Wanting to have more than others opens the door for greed, which later on, destroys the balance of class on the society, inclining it at an acute angle of both social and economic inequality. Conclusion Structural arrangements are not to be ignored. The status segregation created within the society is a fundamental truth we can also not ignore. The wealthy have a way of stereotyping the low class as part of their property; people of another species or having no right whatsoever, to be like them. To them, being unable to make much out of life is a consequence of not putting enough effort. The rich know how to become rich and maintain wealth. They own the means of production, and the poor are part of that. If the poor get rich, no one would work for them. To some extent, it is a question of morality. A small percentage of the rich own more than they need at the expense of others, hence the issue of societal inequality is a matter of morals. This essay on Problem of Societal Inequalities in Modern Society was written and submitted by user Raphael Watts to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Tuesday, November 26, 2019

Essay on I Believe

Essay on I Believe Essay on I Believe Peter Dawe â€Å"If it’s worth doing, it’s worth doing well†: A this I Believe Essay I believe that hard work pays off. Often times, at least as of recently, people are always looking for the easy way out. Many teenagers want to do the least work possible, no matter the negative effects that occur. The majority chooses to do the bare minimum, whether it be while doing homework or during a practice. However, I have learned, so far, that if I put in the time and put in the work necessary to begin with I will achieve the goals that I have set for myself. The belief if I have do what is needed I will be successful pertains to all aspects of life, from becoming a better athlete or gaining a higher education. The reason I understand the importance of effort, for myself to have persistence and complete my objectives correctly, is because I learned the hard way. As a baseball player, I must always practice to keep the level of performance I expect of myself. However, I did not understand that I needed to practice to keep myself in competing condition until too late. The sum mer of freshman year I had an important baseball tournament, I thought I would be able to pitch as well as I had during the regular season. The difference was that I had not thrown, practiced, or trained to keep myself in competitive shape. Needless to say after my game, I was devastated and upset at my unacceptable play. I felt that I had not only let down myself, but my team as well. The day after I realized my error, I made a promise to myself that I would never let myself perform poorly again. This moment was extremely bittersweet because of my performance, but I also learned a lesson that is valuable and applicable to everything I do. I understood that if I did not

Friday, November 22, 2019

USS Tennessee (BB-43) in World War II

USS Tennessee (BB-43) in World War II The lead ship of the Tennessee-class of battleship, USS Tennessee (BB-43) was laid down shortly after the United States entry into World War I (1914-1918). The first class to take advantage of the lessons learned in the conflict, the battleship was not completed until two years after the fighting had ended. Entering the peacetime US Navy, Tennessee spent almost the entirety of its career in the Pacific. The battleship was moored at Pearl Harbor on December 7, 1941, when the  Japanese attacked. Though struck by two bombs, it was not severely damaged and soon joined in operations against the Japanese. Withdrawn in August 1942, Tennessee underwent an eight-month modernization which radically changed the appearance of the battleship and left it better equipped to deal with the challenges presented by World War II (1939-1945) naval warfare. Rejoining the fleet in mid-1943, it took part in the Allies island-hopping campaign across the Pacific and played a role in the Battle of the Surigao Strait. Despite sustaining a kamikaze hit in April 1945, Tennessee remained an active participant in operations through the end of the conflict in August. Design The ninth  class  of dreadnought battleship  (South Carolina, Delaware, Florida,  Wyoming,  New York, Nevada, Pennsylvania,  and  New Mexico) designed for the US Navy, the  Tennessee-class was intended to be an improved version of the preceding  New Mexico-class. The fourth class  to follow the Standard-type concept, which called for ships  that possessed similar operational and tactical characteristics,  the  Tennessee-class was powered by  oil-fired boilers instead of coal and employed an  Ã¢â‚¬Å"all or nothing† armor scheme. This armor approach  called for key  areas of the vessel, such as magazines and engineering, to be heavily protected while less important spaces were left unarmored. Also, Standard-type battleships were required to have  a  minimum top speed of 21 knots and have a tactical turn radius of 700 yards or less.  Ã‚  Ã‚   Designed following the Battle of Jutland, the  Tennessee-class class was the first to take advantage of the lessons learned in the fighting. These included enhanced protection below the waterline as well as fire control systems for both the main and secondary batteries. These were mounted atop two large cage masts. As with the  New Mexicos, the new ships carried twelve 14 guns in four triple turrets and fourteen 5 guns. Unlike its predecessors, the main battery on the  Tennessee-class could elevate its guns to 30 degrees which increased the weapons range by 10,000 yards. Ordered on December 28, 1915, the new class consisted of two ships: USS  Tennessee  (BB-43) and USS  California  (BB-44). Construction Laid down at the New York Naval Shipyard on May 14, 1917, work on  Tennessee  moved forward while the US was engaged in World War I. On April 30, 1919, the new battleship slid down the ways with Helen Roberts, daughter of Tennessee Governor Albert H.Roberts, serving as sponsor. Pressing forward, the yard completed the ship and it entered commission on June 3, 1920 with Captain Richard H. Leigh in command. Finishing fitting out, the battleship ran trials in Long Island Sound that October. As part of this process, one of the ships electrical turbines exploded, injuring two members of the crew.    USS Tennessee  (BB-43) - Overview Nation:  United StatesType:  BattleshipShipyard:  New York Navy YardLaid Down:  May 14, 1917Launched:  April 30, 1919Commissioned:  June 3, 1920Fate:  Sold for scrap Specifications (as built) Displacement:  33,190  tonsLength:  624  ft.Beam:  97.3  ft.Draft:  31  ft.Propulsion:  Turbo-electric transmission  turning 4 propellersSpeed:  21  knotsComplement:  1,083  men Armament (as built) 12  Ãƒâ€" 14 in. gun (4  Ãƒâ€" 3)14 Ãâ€" 5 in. guns2 Ãâ€" 21 in. torpedo tubes Interwar Years   Following standardization trials at Guantanamo Bay in early 1921,  Tennessee  received orders to join the Pacific Fleet. Passing through the Panama Canal, the battleship arrived at San Pedro, CA on June 17. Operating from the West Coast, the battleship moved through annual cycles of peacetime training, maneuvers, and war games. In 1925,  Tennessee  and other battleships from the Pacific Fleet conducted a goodwill cruise to Australia and New Zealand. Four years later, the battleships anti-aircraft armament was enhanced. Following Fleet Problem XXI off Hawaii in 1940,  Tennessee and the Pacific Fleet received orders to shift their base to Pearl Harbor due to increasing tensions with Japan.    World War II Begins On the morning of December 7, 1941,  Tennessee  was moored inside of USS  West Virginia  (BB-48)  along Battleship Row. When the Japanese attacked, Tennessees crew manned the ships anti-aircraft guns but were unable to prevent two bombs from hitting the ship. Additional damage was sustained by flying debris when USS  Arizona  (BB-39) exploded. Trapped by the sunken  West Virginia  for ten days after the attack,  Tennessee  finally moved free and was sent to the West Coast for repairs. Entering Puget Sound Navy Yard, the battleship received needed repairs, additions to its anti-aircraft battery, and new search and fire control radars. Return to Action Departing the yard on February 26, 1942,  Tennessee  conducted training exercises along the West Coast and then patrolled the Pacific. Though it was initially slated to support the landings on  Guadalcanal in early August, its slow speed and high fuel consumption prevented it from joining the invasion force. Instead, Tennessee  returned to Puget Sound for a major modernization program. This saw the battleships superstructure razed and rebuilt, enhancements to its power plant, the trunking of its two funnels into one, additions to the anti-aircraft armament, and incorporation of anti-torpedo protection into the hull. Emerging on May 7, 1943,  Tennessees  appearance was radically changed. Ordered to the Aleutians later that month, the battleship provided gunfire support for landings there. Island Hopping Steaming south that fall, Tennessees guns aided US Marines during the invasion of Tarawa in late November. Following training off California, the battleship returned to action on January 31, 1944, when it opened fired on Kwajalein and then remained offshore to support the landings. With the capture of the island,  Tennessee  rendezvoused USS  New Mexico  (BB-40), USS  Mississippi  (BB-41), and USS  Idaho  (BB-42)  in March to attack targets in the Bismarck Islands. After rehearsals in Hawaiian waters,  Tennessee  joined the invasion force for the Marianas in June. Arriving off Saipan, it struck targets ashore and later covered the landings. In the course of the fighting, the battleship took three hits from Japanese shore batteries which killed 8 and wounded 26. Withdrawing for repairs on June 22, it quickly returned to the area to aid in the invasion of Guam the next month. On September 12,  Tennessee aided Allied operations against Peleliu by attacking the island of Angaur to the south. The following month, the battleship fired in support of General Douglas MacArthurs landings on Leyte in the Philippines. Five days later, on October 25, Tennessee  formed part of Rear Admiral  Jesse Oldendorfs line at the Battle of Surigao Strait. In the fighting, the American battleships inflicted a severe defeat on the enemy as part of the larger Battle of Leyte Gulf. In the wake of the fighting,  Tennessee  returned to Puget Sound for a routine refit. Final Actions Re-entering  the fighting in early 1945,  Tennessee joined Rear Admiral W.H.P. Blandys Iwo Jima bombardment force. Reaching the island, it opened fire on February 16 in an effort to weaken the Japanese defenses. Supporting the landings  three days later, the battleship remained offshore until March 7 when it sailed for Ulithi. There briefly, Tennessee  then moved to take part in the Battle of Okinawa. Tasked with striking targets ashore, the battleship also was routinely threatened by kamikaze attacks. On April 12,  Tennessee  was hit by a kamikaze that killed 23 and wounded 107. Making emergency repairs, the battleship remained off the island until May 1. Steaming to Ulithi, it received permanent repairs.    Arriving back at Okinawa on June 9,  Tennessee  supported the final drives to eliminate Japanese resistance ashore. On June 23, the battleship became Oldendorfs flagship and commenced patrols in the Ryukyus and East China Sea. Raiding the Chinese coast, Tennessee  was operating off Shanghai when the war ended in August.   After covering the landing of occupation forces at Wakayama, Japan, the battleship touched at Yokosuka before returning to the United States via Singapore and the Cape of Good Hope. Arriving at Philadelphia, it began the process of moving into reserve status. Decommissioned on February 14, 1947, Tennessee  remained in reserve for twelve years until being sold for scrap on March 1, 1959.

Thursday, November 21, 2019

Integrated case study of Orion company Essay Example | Topics and Well Written Essays - 9000 words

Integrated case study of Orion company - Essay Example According to Ahlstrom and Bruton (2009) businesses today are focused on international competition and opportunities afforded by globalization. It is further mentioned that competition has increased greatly during the past two decades due to globalization and the energizing forces of technological changes and major financial innovation. Management in modern environment, where tastes, likes and dislikes changes every minute, is an herculean task as it requires the leaders to create and develop an effective strategy that could withstand the consumer demand, product innovation, effective human resource management, employee retention and motivation, consumer relationship, marketing, etc. Similarly, international business management requires formulating strategy that addresses all the issues hitherto mentioned, but also addresses issues pertaining to organizational culture because they may be working in a different setup with people of different culture, political, legal, environmental con cerns and socio economic issues. Phatak (2006) states that the need for international management arises with a firm’s initial involvement in international operations by way of exports of its products, technology, or services to foreign markets. Orion Food Industries produces a range of ready prepared meals for local market and distribution within West and East Malaysia has achieved national coverage with retail sale made direct to supermarket in major population centres. Further export markets also booming and according to British Press, curry has replaced fish and chips as the number one food of choice in Europe. Assuming this as the greatest opportunity for Orion Foods and to seize the available opportunity, this report aims to provide the strengths and weaknesses of Orion Foods in regard to International Business expansion in European in terms of human resource, culture, management, market structure, and

Tuesday, November 19, 2019

Employee Relations System in Singapore and Eire Essay - 1

Employee Relations System in Singapore and Eire - Essay Example In fact, both are facing similar issues associated with employment relations such as heavily dependent on foreign workers, have a chronic ageing work force, the country is outsourcing its labor intensive industries to another country, and privatization of public companies. The influx of low wage and low skilled workers causes a differentiation between high and low wages, and skilled and non-skilled labors. As both countries are heavily depending on foreign workers, the government has to decide to impose levy and quota to constraint the growth of the foreign workers and hence to improve the chance of local citizens to obtain employment, and to extend the retirement age decision. Some people may consider older workers are less productive and cost more to keep them but at the same time, companies are hiring less educated and less skilled workers then send them for retraining and upgrading the non-skillable workers and hence, the notion of cost effectiveness becomes more expensive. Employee relations have an impact on the employees' health. ... This may be the result of poor hygiene or personal uncleanliness, as Cabill & Co. report that "where there is toleration, and complacency, instead of disgust for appalling hygienic shortcomings, then in any campaign - such as that which is so urgently necessary to create presentable disease" (p. 326). Both Eire and Singapore's strategic employment relations is based on the industrial model were modernized or transformed to those of the American's in the early 1980s. however, its strategic choice model that represents a paradigm shift is a strategic quality choice and a choice that is built on system theory of Parson (in Legett) and Dunlop (ibid). They go through different employment strategic methods, which are transformed from colonial administration to regulated pluralism that is started from 1959 to 1967, from regulated pluralism to corporation that last from 1968 to 1978, "economic success had brought Singapore a tight labor market and anxiety about being caught in the low wage trap" (Legett, 2005, p. 380). From corporation to corporate paternalism between 1979 and 1986, and from corporate paternalism to manpower planning - which is currently being applied to the employment system. Under the colonial regime, trade unions that were actively involved in employee and industrial relations were regulated by the unions. Under regulated pluralism, both industrial and employee relations and their conditions were regulated and bonded by the laws. This change is an effort to cultivate trade unions loyalty toward political parties and at the same time, it reduces the growth of trade unions. Under corporatism, government places legal constraints on collective bargaining and trade unions become partners to political parties in terms of labor negotiation between the

Sunday, November 17, 2019

Concerns about the wars Essay Example for Free

Concerns about the wars Essay My Other poem that I have analysed is Charge of the Light Brigade written by Alfred Lord Tennyson about the Crimean war in 1855. In this poem Tennyson has a positive point of view which is the opposite of Owen. Tennyson shows a patriotic view with the words Hero, Noble and Glory to fight for and die for your country; ironically that is the meaning of Dulce et Decorum Est. Owen has written Dulce et Decorum Est in stanzas. The pace of the first stanza is really slow Bent double, like old beggars under sacks. This shows the tiredness of the soldiers, therefore that they are really weak and tired mainly because of the lack of sleep during war. This therefore leads to fatigue, injury and disease. They would have been Bent double because of all the heavy equipment they have to carry during war. It is shocking how he compares the soldiers to old because normally you would expect a soldier to be fighting fit. The words Trudged, Limped on also help emphasise how tired the soldiers would have been. This also shows the effect of the war on the soldiers. The second stanza the pace quickens rapidly with the use of short sentences. Gas! Gas! Quick, boys! This how fast the soldiers react even though they are tired and exhausted but it wouldnt just be there bodys that are tired there minds are as well. The words Fumbling and Floundring help to show the state of panic and urgency of the men are in. The charge of the light brigade is written in a ballad form. The poem is about six hundred men who are on horse back during the Crimean war. He has written the poem in that form to help show and repeat key points. The first few lines say half a league, half a league, half a league onwards. The use of this repetition is to show how far the men have come to fight for there country, All the way through the poem there is a dactylic rhythm to emphasis the horses hooves on the ground. Tennyson also says that no one argued the decision to send them to fight he says that someone had blundered but still did not challenge the decision this therefore shows that they have respect for there senior offices and believed that it was their honour and glory to die for there country. When the soldiers were attacked in Dulce et Decorum Est they fled for their lives where as in Charge of the light Brigade they still rode ahead to fight. The use of repetition Canon on the right of them, Canon to the left of them, Canon in front of them shows that the men had no where to go and most of them new that they would not be coming back but still went ahead. Unlike Dulce et Decorum Est the men where organised and knew exactly what to do and when. This shows courage and bravery. In the poem Dulce et Decorum Est it focuses on the imagery of war and Owen uses similes to show the unpleasant imagery of war. As under a green sea, I saw him drowning This shows that the amount of gas is drowning the soldier as if he was in the sea. Owen gives us a graphic piece of imagery showing a soldier dying a slow and painful death. White eyes writhing in his face. This shows that he could only see the whites of his eyes which means he was either dead or in extreme pain. The word writhing shows how much pain the soldier is in because Owen could have used the word painful but instead he tries to make the reader understand the amount of pain the soldier is in. Charge of the light brigade focuses on the number of soldiers and also the number that died Not the six hundred This shows that there no longer six hundred men because many of them had died and there are only a few left. Tennyson also mentions The Six Hundred at the end of every stanza to make the reader remember the phrase. Tennyson also uses metaphors to show the horror of war. In both stanzas 1 and 2 he mentions The valley of death, and in stanza 3 he says both Jaws of death and Mouth of hell. By saying the The valley of death it suggest that the soldiers have no chance of surviving. This also makes the soldier look more noble and brave to the reader. Tennyson also states how many soldier died. Then they rode back, but not, not the six hundred. He repeats the word not to show how many of the soldiers died in the battle. Instead of focusing on the dead for to long he moves to how heroic the soldiers were with lines such as When can the glory fade? He uses the rhetorical question to say that they should always be remembered for their bravery. He has personified death and hell to help emphasis their ongoing battle with the devil. To help show how they do not want to give up even though they are fighting a losing battle. The Gas attack makes all the men feel guilty because they cannot save their companion from a slow and painful death. As a green sea, I saw him drowning, in all my dreams, before my helpless eyes. The word helpless help to show how the fellow soldiers couldnt do anything to help. Owen changes to the past tense to show that his nightmares are just as real as when they actually happened. We cursed through sludge, makes his audience imagine how hard and tiring it is to walk yet alone fight in a war. Owen uses metaphors to help you imagine the horrific sights of war. Under a green sea, I saw him drowning. This makes the reader imagine the Green gas covering the soldier and also making his insides drown. There was no cure for the green gas. Then he describes the gas as, obscene as cancer he makes this comparison because there is also no cure for cancer this shows how bad it must have been because there is nothing worse than cancer. In my opinion Tennysons and Owenss views are different, as Tennyson gives us a distanced account of the battle because he was not personally involved in the Crimean war. Tennyson uses collective terms like They, Their and Six hundred because he would not have known about specific cases like Owen does. However Tennyson does try to focus on the determination of the soldiers while horse and hero fell although their fellow soldiers kept falling they still had the determination to fight. In Tennysons eyes they are all heroes because they have died for their country. Dulce et Decorum Est and Charge of the light brigade differ because Owen actually took part in the war he is writing about where as Tennyson did not fight in the Crimean war. Owen seems have a negative approach to war saying there is no cure for the damage that war creates, obscene as cancer, and also includes sarcasm aimed at Jessie Pope and her poem Whos for a game which said it was sweet and right to die for your country. Owen mocks this by saying that this is a Lie because he has experienced war first hand and also thinks that lots of innocent people are dying for no apparent reason. The use a capital L in lie is to help emphasises what he thinks of Jessie popes poem. Overall Owen shows a very negative view on the war but on the other hand Tennyson shows a view towards war. Owens negative view is based on him actually being there where as Tennysons positive views are based on him not fighting during the war. Owen has specific cases of horrific injuries, death, and sickening sights. Tennyson seems to focus on the group of soldiers collectively and does not have the same first hand accounts that Owen has. The poet that I believe more would have been Owen because of the use of his first hand cases such as the Gas attack and Whites of the eyes in his head. Where as Tennyson on speaks as a collectiveness not as individuals. This piece of coursework has helped to focus on both the bad sides and the good sides of war. Its not the physical injuries that can harm you its also the mental injuries of seeing other people shot in front of your eyes. But it also shows me how brave and noble soldiers are to fight for their country. This has definitely changed my perception of war.

Thursday, November 14, 2019

Causes of the French Revolution Essay -- essays research papers

The Causes Of The French Revolution In the 17th and 18th centuries, France was ruled by an absolute government. The king had all the political power. And the kings who came after him were despots. For example, anyone who criticized the government could be arrested and put in prison without trial. Louis XIV at l east ruled this country efficiently. Last French kings were not good rulers. Louis XIV (1774- 1793) was king at the time of the French Revolution. He was more interested in hunting than governing France. He and his Austrians queen, Marie Antoinette, lived an extravagant life at the Palace of Versailles. They did not really care about the state of their country. The government was inefficient, unjust and corrupt. There were too many government departments, different laws in different parts of the country and officials. Many people became angry about the way France was governed. They could do nothing to change it. The French Parliament was called the Estates- General. It was made up of the First Estate- churchmen or clergy, the Second Estate- nobility, the Third Estate- commoners. The Estate- General had not met since 1614. It could not meet without consent of he king. It had no political power. During the 18th century, the French government spent more money than it collected in taxes. By 1788, the country was bankrupt. Because the government spent a lot of money, taxes were high. The tax system was unjust. The nobles and the clergy paid hardly any taxes. The Church owned one-tenth of the land in France. It did not pay taxes. The peasants paid most of the taxes. Yet, they were the people least able to afford them. In the 18th century, France was a feudal country with class division. People were divided into three estates or classes. The First Estate consisted of the clergy. The Second consisted of the nobility, and the Third included the bourgeoisie, the city workers and the peasants. The estate to which he belonged decided a person’’power and rights. The peasants suffered most. Over 80 per cent of the population were made up of peasants. They had to pay heavy taxes. How The Revolution Changed Between 1789 and 1799 In 1789 the king called the estates to a meeting to form a National Assembly where all estates woul... ...;reign of terror." The Jacobins also followed democratic principles and believed in the benefits of the middle class, peasants, and farmers and got to participate for the first time in a political event. The Convention abolished slavery. Many of these reforms were never carried out because of changes made later in the government. Many people of France wanted the "reign of terror", the Jacobin's dictatorship, and the democratic revolution to end. The Convention finally attacked Robesspiere in 1794, and he was executed the following day. The "reign of terror",had finally ended. The Conservatives drove the Jacobins out of power. They replaced the Democratic constitution with the Directory. They started to meet in 1795, but they were troubled by war and economic problems. Bonarpartec a French general, later seized control of France in November 9, 1799, which ended the revolution. The French Revolution brought much discussion into which kind of government was best for their country. Despite all the conflicts, the revolution did create a unified state and a strong central government.

Tuesday, November 12, 2019

Religion and Society Essay

Society is bound by codes of behavior and tacit agreements to live together in harmony. Religion plays an integral part in this code that society has created for itself. Every aspect of life, such as birth, death, marriage, and relationships, often have religious significance. Even though not all peoples in a society prescribe to the same religion, or any religion at all; religion is still deeply rooted in society and plays a part in everyday life. Religion gives people a moral code to live by; it gives life meaning and purpose, and it is prominent in the American government. Religion provides society with a moral compass for its citizens to live by. God provided Christians with the Ten Commandments and countless parables to help guide Christians to the path of righteousness; Buddhists adhere to the five percepts so that they may not stray away from the path to Nirvana, and Islamists follow a moral code outlined for them in the Quran that closely resembles the Christian Ten Commandme nts. These are all vastly different religions with different codes of ethics, but they are similar in the sense that they provide society with a moral code to live by. Although not everyone within society prescribes to a religion, religious influence is still present. Also, even though one may not follow the doctrine of a certain religion, that does not mean one cannot follow the moral code. All of society’s major religions have the same basic code; be a good person, don’t commit murder, obey the laws of society, etc. These guidelines are common sense, and anyone who knows right from wrong has a moral compass and a sense of ethics. With this in mind, although society has a basic understanding of right and wrong, religion takes it a step farther by demanding of its followers something more than just being a good person. Most major religions expect its followers to be moral leaders in society by helping those in need, and going out of their way to do good deeds for others. Thi s thirst to please some higher being or reach a different plane of existence gives mankind the incentive to keep to their moral code. This does not mean that people who do not have or believe in religion have looser morals or are any less than people who are religious; it just means that people of religious faith have extra incentive to live ethical lives. Religion gives life a transcendental purpose and meaning, and often a goal to aspire to at the end of one’s life. Christianity’s goal for its followers  is ultimately for them to live a life pleasing to God so that they may one day preside in Heaven, as well as to spread the word of God to all the people of the world. The goal of Buddhists is to end the cycle of rebirth by reaching nirvana. Goals such as these give the people of a society a purpose in life. Even those who do not prescribe to a religion can find meaning in their life by studying religion, or even by trying to disprove a religion one can find purpose; even though their purpose is antireligious, it is still influenced by religion. A purposeful life is essential; without a purpose or meaning in one’s life there is no reason to go on living. Religion provides people with a meaningful life, a goal to strive toward, and by doing such it allows society to find pleasure in reaching their goals on a spiritual and human level. Although the United States government has no religious affiliation, it is explicitly stated that t here is to be a separation of church and state in the Free Exercise Clause of the First Amendment to the Constitution of the United States, the United States was and still is based upon religious principles. While not all of the fifty-five founding fathers were Christians, most did have some sort of religion or belief system; for example Thomas Paine was a deist. The Declaration of Independence includes references to a â€Å"Creator,† and although it makes no reference to Christianity or any other religion, it is still has some religious affiliation. Presently only two percent of the United States Congress either does not prescribe to a religion or does not specify their religious affiliation. With ninety-eight percent of Congress prescribing openly to some form of religion, it is ignorant to believe that religion and the moral codes they believe in play no part in the making and passing of laws. This is not to say that all people of religious faith should be barred from being government officials, it is just an observation that church and state can never be fully separated. Religion still influences the lives of millions of people every day, whether religious or not, because the people who have been voted into these positions of power are the people who make and pass laws which affects everyone in American society. Religion is an ever present part of society. No matter if one is religious or not; religion abounds in everyday life. This is not necessarily a bad thing though. Religion provides society with a moral code to live by, and goals to strive for. Even those without religion are affected by these things, and can even  find their own goals and morals through religion without prescribing to a certain one. Religion is even present in the United States government. Although it is unequivocally stated in the First Amendment of the Constitution that there is to be a separation between religion and government, it is difficult to completely separate the two considering the majority of the government’s elected leaders are part of some religious affiliation. Religion is a perpetual part of society; whether one affiliates with religion or not, it affects society as a whole. On my honor, I pledge that I have neither given, received, nor witnessed any unauthorized help on this.

Saturday, November 9, 2019

A Reflective Writing

Student life is one of the most beautiful experiences ever.   Many things not learned in the home, in the workplace and within the vicinity are all enjoyed and encountered in school.One thing is worth mentioning, I could not have appreciated the beauty and exquisiteness of life as a student without the tedious requirements, blunders in the course of the performance of all those required of us and achievements at the end of the day.   Here are some worth-mentioning experiences and are worth-sharing.Practicum IV was very challenging.   I had it with College Champigne.   Expectations I had with the school and with the students were high.   I had to prepare as much as I could to meet the standards.   The students were in their high school, advanced grade 2 level.At the beginning of my teaching experience, I made sure to encourage the use of plain English as a mode of communication, either with me or with their classmates.   I introduced L2 standard of teaching thinking that all students having reached such level are capable of performing in that level.To my despair, I noticed that immediately utilizing L2 standard poses difficulty in the students.   Evaluation conducted yielded low result in the students’ performance. With this observation, I had to adjust my manner of teaching.Some performed low, so I had to get back to L1 to be able to cope with the needs and the capability of the students.   In responding to this problem, I also talked with the students personally.   I had to know their individual difficulties so I may be able to apply the best method suitable for all of them, without disregarding some students behind. This, for me, is the essence of a teacher as a critic and interpreter of knowledgeNevertheless, constant communication is English had been the policy.   Consistency and insistent use of the language, I believe, etched in the minds of the students the value of learning English and the use of it in day to day life.   I made sure to be a model in the use of the language myself; otherwise, the student would not have the encouragement to use the same.I designed strategies suitable to all 38 students.   First thing to note is that as a teacher, I should have a positive mind in all the undertakings.   In some activities, I make sure that both oral and written practices are applied.   In the grammar portion, I asked the students to read a fairy tale, for example.   The story is read orally, the students also had some group work wherein they are able to share their opinions and thoughts on the story.After the oral activity is the written one. In the discussion on verb tenses for instance, the students are asked to fill out the blanks of the appropriate verb tense.   They also had home works to work on.   With the aid of fairy tales also, the students are able to make plot diagrams to assist them in their group discussion.   Students who chose the same fairy tale are grouped together.Moreov er, the students are asked to make body biography of the characters of the story assigned.   This enables them to relate the story to the class the next day.   This also enables them relive the story during the course of the discussion.   Each group is to make a body biography and relate the same to the class.   They also had jigsaw reading and the reader’s theater.   The latter made use of a video where they had to make the editing themselves.All these involve the participation of everyone, enhancing the confidence of the students as they work with their peers.

Thursday, November 7, 2019

Hamlet and Laertes are Dramatic Foils essays

Hamlet and Laertes are Dramatic Foils essays Due to their different personalities, Hamlet and Laertes are dramatic foils. A dramatic foil is a character who contrasts with another character. A quality that differs Hamlet from Laertes is how they handle an obstacle. Hamlet approaches a situation with more thought and strategy. Laertes on the other hand, jumps to conclusion and reacts without consequence. Hamlet and Laertes are proven to have different personalities, when compared , support the idea that they are dramatic foils. His use of witty remarks and double entendres reveal Hamlet to be a man who thinks before acts. When Hamlet learns of that Claudius is the murderer of his father, he first makes sure that he is proven guilty of the quell by using strategy. As soon as he investigates his fathers murder he then waits patiently for the perfect time to avenge his fathers death. And so he goes to heaven, And so am I revenged. That would be scanned; A villain kills my father and for that, I , his sole son, do this same villain to heaven.(III.iii.71-83) Here Hamlet hesitates to kill Claudius. Doing so will send him to heaven, which is not what Hamlet wants. He lets the opportunity go and waits for the chance to murder him and damn Claudius to hell. Laertes has a different approach to his situation. His actions reveal him to be one who reacts instantly and without consequence. When he hears of his fathers death he rages into the Kings castle threatening to kill the king. Where is this king?- Sirs, stand you all without (IV.V.122) Laertes doesnt take the time to research the murder of his father. He just assumes he was killed by the king and immediately seeks his revenge without realizing the consequences for his actions. When the personalities of Hamlet and Laertes are compared, it is evident how they are dramatic foils. hamlet is witty and strategic, however Laertes assumes and jumps to conclusions. When Ham...

Tuesday, November 5, 2019

Coup dEtat and Coup de Grace

Coup dEtat and Coup de Grace Coup d’Etat and Coup de Grace Coup d’Etat and Coup de Grace By Maeve Maddox Watching a rerun of Castle (U.S. television police drama), I was startled to hear a character use the expression counting coup. TV script writers rarely throw in literary or historical allusions. I was pleased to hear it, but disappointed to hear the character pronounce the p in coup. English has borrowed coup from the French not once, but twice. In about 1400, coup came into English with the literal meaning of â€Å"a blow or a stroke.† As a completely naturalized word, this use of coup was pronounced with a p until it dropped out of use. Later, in about 1640, the word coup was borrowed into Modern English in the expression coup d’etat. coup d’etat /ËÅ'ku deÉ ªÃ‹Ë†tÉ‘/. noun. a sudden and decisive stroke of state policy. In this figurative expression, the p at the end of coup and the t at the end of etat (French for â€Å"state†) are silent. Several other figurative expressions containing the word coup may be found in English texts written since then. At least twocoup d’etat and coup de graceare still common in the general media. Coup d’etat is often shortened to coup and used to describe a take-over of power, as in â€Å"a military coup.† The p is silent. coup de grace /kudÉ™ ˈgrÉ‘s/ noun. a blow by which one condemned or mortally wounded is quickly killed to be spared further suffering. As novelist Rick Castle explains to his bewildered detective friends, counting coup refers to a custom of the North American Plains Indians. Counting or taking coup could be a literal touching of an enemy with hand, weapon or stick and escaping alive, but it could also refer to taking a scalp, stealing horses, or any other bold act that bestowed prestige upon the doer. I’ll mention one more use of coup that may be familiar to billiard players: to run a coup. This, according to the OED, is â€Å"the act of holing a ball without its first striking another ball.† In case anyone is wondering, the word coupe, in which the p is pronounced, comes from the French verb couper, â€Å"to cut.† The French past participle form is coupà ©, pronounced /kuˈpeÉ ª/. American usage dropped the accent mark, changing the pronunciation to /kup/. The word first came into use to describe a type of horse-drawn carriage. Now it refers to a two-door automobile. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:5 Uses of InfinitivesHyper and HypoMay Have vs. Might Have

Sunday, November 3, 2019

North vs South - How the North won the Civil War Essay

North vs South - How the North won the Civil War - Essay Example Further, people wonder why the North failed to allow the Confederacy to secede peacefully. This paper will examine the military strategies and leadership, which facilitated the victory that the North enjoyed and the defeat of the South. There was an increasing discrepancy between the South and the North in terms of economic development, social structures and organizations and political ideologies. However, the two regions were alike during the founding of the new nation. Slavery was in the entire states, and the economic activities of the two regions had strong reinforcements from agricultural prosperity (Steele & Herbert 1996, p. 45)1. The Northern states designed a plan that would end slavery and enhance the emancipation of the slaves to ensure that they fought for their rights, freedom and liberty. Further, the collapse of the party system had remarkable contribution towards the victory of the North; the slavery issue received undue suppression from the laws of this party. The strength of the political parties had a negative influence from massive immigration of foreigners and debates pushing for the prohibition of slavery. There existed a deficiency in the governance of the states; the strong parties suffered from utter blows that weakened the running of the parties. The confederacy and the union had confidence that they would win the war with a lot of ease (Hattaway & Jones 1991, p. 63).2The two regions believed that their outstanding advantages over the other side would bring ultimate victory to them. On the side of the confederacy, they believed that they had a better position to win the war because the Generals from South had advanced training, and most of the whites on that side were conversant with firearms and horses. Further, the South had plans of fighting a defensive war against the Northern region, and enjoy foreign economies, which meant that the economic might of the south

Thursday, October 31, 2019

Democrats vs. Republicans Essay Example | Topics and Well Written Essays - 1500 words

Democrats vs. Republicans - Essay Example The Democratic Party is considered a liberal party but has also been described by academics, politicians and even the U.S. general public as progressive and center-left. However, in reality, it is a party with a large and multifaceted ideological divergence and features. The sectors range from the center-right conservative, through the center, classical liberalism, the socio-liberalism, the Social, union sectors, labor, progressive and left (Elder, p.268). Thesis Statement Democrats are the best for the future of the United States and its people. Stage prior to the Civil War Southern Democrats fanatically defended the institution of negro slavery, hence, most Northern Democrats dropped their heads and did not dare to oppose their fellow South, anti-slavery Democrats were unhappy with this party. The Democratic Party and Civil War When Southern states declared their separation from the United States to create an independent country (the Confederate States of America) and took up arms, the Southern Democratic Party became the political force supporting armed rebellion, and made criminals, responsible members of rebellion and treason. The Northern Democratic Party remained loyal to the Constitution and laws, and recognized the government of Lincoln, supporting the use of force to suppress the rebellion. The struggle against racial segregation and civil rights, and the "War on Poverty" President Roosevelt initiated a radical reform program known as the New Deal ("New Deal" to face the chaotic social situation. Roosevelt was a supporter of the free market economy; he was also responsible for the creation of the Minimum Wage in the United States. Moreover, he greatly increased public spending to fund its many programs to alleviate poverty, fight unemployment and stimulate the economy; however, he increased the taxes to achieve this goal (Wattenberg, p.205). When Democrat, John F. Kennedy, won the presidential election of 1960, what he did was to defend something whic h defended all democratic leaders left or right: equality between citizens of any ethnicity.

Tuesday, October 29, 2019

Reading Responses of Trifles by Susan Glaspell Essay

Reading Responses of Trifles by Susan Glaspell - Essay Example Though I still do not know what Monster’s ball meant, studying the play Trifles for the second consecutive time proved to me that it is different. Apparently, Glaspell’s indirect concentration became evident to me in the second study of the play. Symbolism is an exemplary aspect of the play. The dead bird that Mrs. Peter and Ms. Hale spotted is a symbolism of Foster’s intrinsic demise. The open cage of the bird emblemizes the wife’s new freedom found through the demise of her husband (Bradford). Compared to reality, we apply tangible items to emblemize the intangible ones every other day in life. For instance, a white dove is regularly used to emblemize peace. Moreover, the American flag shows liberty among other symbolism used in contemporary times. Glaspell’s indirect style proves to us that it is nonetheless a worthy style. She discusses the women’s place in the society through the entire play (Bradford). Men, who hold distinctive and respectable titles such as deputy and county sheriff use their time searching for touchable evidence and applying fancy methods to arrive at a solution but to eventually fail in their endeavors. However, the women, who I strongly suspect that they were simple housewives, solve the quandary ingeniously, quietly and cleverly. Notably, the women employ their individual knowledge regarding Minnie Foster to theorize and formulate possible reasons why she would have murdered her husband. Additionally, they apply their off-centered blanket stitching to hypothesize that she was surely nervous regarding something. Moreover, the women who never stepped on the scene of the crime discovered the dead bird, which is concrete evidence to depict and prove the motive why she would have murdered her husband (Bradford). In conclusion, in spite of the numerous great traits in the play Triples, there is an eventual

Sunday, October 27, 2019

Examining issues with audit quality

Examining issues with audit quality The major accounting scandals occurred worldwide has brought the focus of public to the audit profession and the audit quality. Enron and WorldCom cases in United States and Parmalat case in Europe are the example of major scandals as a result of the failure of audit services. In Malaysia, the Transmile case which involved around RM530 million of accounting fraud has also addressed the problem about the quality of audit services. These examples of corporate and accounting scandals that happened worldwide have indicated that the audit quality of the audit profession is not at an appropriate and acceptable level. Over years, the audit quality issue has been discussed and debated globally. Several actions have been taken by international and domestic authorized agencies to address the audit quality issue. For example, the government of United States has introduced and enacted the Sarbanes-Oxley Act in 2002 as a response to the audit failure in big major corporations, such as Enron and World Com. In addition, the Center for Audit Quality has been established in United States as one of the steps to enhance the audit quality of audit profession. In Malaysia, the Malaysian Institute of Accountant (MIA) plays a vital role in addressing the audit issue and promoting and enhancing the quality of audit. Generally, the function of auditing is to provide reasonable assurance that the financial statements are prepared and presented in a true and fair view and free from material misstatements. The audit reports and audited financial statements will be widely used by the various groups of stakeholders for decision making. Hence, audit quality is an important factor that affects the credibility of the audited financial statements as perceived by the stakeholders. In other words, high audit quality is necessary criteria to build up stakeholders confidence on the audit profession. According to Gaurav Shah, there are five important steps that should be followed to produce a quality audit. Firstly, auditors should plan the audit thoroughly after clearly understanding the objectives and directions of auditing and clearly define the agenda of audit. Next, auditors should perform the audit procedures according to the scope and goal set in the earlier step and continuous measure the performance of the audit works in order to avoid any unnecessary variances happened during audit process. The third step is to record the result of performance, including any errors and problems and report appropriately the result to the management level. Subsequently, improvements should be made on the audit process by solving any detected problems. Lastly, follow up audit should be conducted for the control purpose to avoid any recurring of problems. 2.0 AUDIT QUALITY In order to understand clearer the concept and evolution of audit quality, we will discuss the definition and dimension of audit quality, the audit quality gaps, the factors that affect the audit quality and the relationship between audit fees and audit quality in this section. 2.1 Definition of Audit Quality There is no specific definition for audit quality in the auditing standards. Generally, people focus on the reliability of the audited financial statements when referring to audit quality. When an audit is said to have high quality, the financial statements are usually free from material misstatements and able to provide reliable information for decision making. Traditionally, audit quality has been defined by DeAngelo (1981) as the market-assessed joint probability that a given auditor will both discover (a) a breach in the clients accounting system and (b) report the breach. Under such definition, there are two main features in audit quality, which are the competence of auditors by possessing necessary knowledge to made correct judgment or discover problems on clients accounting system and the independence of auditors to disclose these problems. On the other hand, the Audit Quality publication by ICAEW in 2002 indicated that audit quality is related to the professional opinion given by auditors based on essential evidences and objective judgments. Hence, it is important to understand clearly what is expected on auditors works to provide an appropriate professional opinion on financial statements in order to achieve high audit quality. 2.2 Dimensions of Audit Quality The AUDITQUAL model According to the AUDITQUAL model by Angus Duff (2004), there were nine different dimensions in assessing audit quality, which were reputation, capability, independence, expertise, experience, responsiveness, empathy, client service and non-audit services. These nine dimensions were closely interrelated to represent the whole picture of audit quality. Besides, these nine dimensions can be grouped into two distinct factors that relating to technical quality and service quality. Technical quality is mainly related to the competence and independence of auditors, such as their technical skills, integrity and ability to express objective judgment and opinion. Hence, the dimensions related to technical quality are reputation, capability, independence, expertise and experience. On the other hand, service quality focuses on issues related to audit clients, such as the additional value-added services provided and the responsiveness to the needs of clients. The dimensions of audit quality under this service quality are responsiveness, client service, non-audit services and empathy. 2.3 Audit Quality Gaps Audit quality and failure had become one of the key issues in the audit profession mainly due to the perception gaps of audit quality. According to Angus Duff (2004), there are totally eight gaps being identified in the audit quality model. These gaps are mainly the different perception of audit quality between different parties, such as the auditors, clients and stakeholders, and regulators. With referring to the diagram above, Gap 1 is the discrepancy between the client expectations and the perception of audit firm on client expectations. Gap 2 represents the difference between client expectations and the quality standards of audit firm. Gap 3 refers to the difference between the quality standards of audit firm and the observed quality on audit. The difference between the promises made about audit quality through external communication and the quality of audit forms Gap 4. All Gap 1 to Gap 4 actually represent the quality differences which happen within the audit firm. On the other hand, Gap 5 represents the client expectations and the clients perception of the audit quality delivered. Gap 6 is the discrepancy between the client expectations on what auditor should attain and what auditor can reasonably be expected to attain. The difference between what auditor can reasonably be expected to attain and the auditors responsibilities as stated in laws and regulations creates Gap 7. Gap 8 is the difference between auditors responsibilities as stated in laws and regulations and the actual performance of auditor. The usually said of audit expectations gap in audit profession is collectively represented by Gap 6 to Gap 8. 2.4 Factors Influencing Audit Quality According to the Audit Quality framework developed by Financial Reporting Council (FRC) of UK in 2008, there are five key drivers that affect the audit quality. These five key drivers are the culture within an audit firm, the personal qualities and skills of audit partners and staff, the effectiveness of audit process, the audit reportings reliability and usefulness, and the factors outside the control of auditors. An audit firms culture is significantly affects the ways of how audit works and processes being performed. A strong and positive culture will directly increase the audit quality of an audit firm. The top management of audit firm should create a positive environment that encourages the audit staff to achieve high quality in audit works. In addition, proper time and resources should be available for every audit works to enhance and maintain the audit quality. Financial considerations should not be the main focus or factor that affects the allocation of time and resources. An appropriate control and monitoring system should be designed and put in place to safeguard the quality of audit too. Audit is a service rather than a product. The quality of audit service may vary when the audit is performed by different people. Hence, human factor is important in determining audit quality. Audit partners and staff should equip with necessary skills, knowledge and professional skepticism in order to provide high quality audit works. It is important for auditors to understand well the environment of the clients business and adhere to the relevant auditing principles and ethical standards. Proper training should be given to auditors to develop their competency and capabilities. The works of junior auditors should always be monitored and reviewed by senior auditors or partners to ensure the quality of audit. The audit process is one of the key drivers to audit quality too. Appropriate audit methodology and tools should be applied in audit according to situation. Audit partners and senior auditors should be always involve in the audit process to provide adequate support and monitor on audit process. In addition, auditors should gather sufficient and relevant audit evidence to support the judgment and conclusion reach throughout the audit process. Proper audit documentation should be put in place too. Furthermore, it is important to consider and maintain the level of independence, objectivity and integrity of auditors in the audit process to ensure the audit quality. The way how an audit being reported will affect the quality of an audit too. Audit reports should be prepared in an appropriate form that follow the guidance of relevant standards. Audit reports shouls be written by using clear language without ambigous words. Proper opinion and conclusion should be provided in audit reports regarding the true and fair views of the financial statements. In addition, proper and clear communication with audit committee is necessary and such action will provide apositive impact on the audit quality. Factors that outside the control of auditors also play an important role in the quality of audit. For example, the corporate governance of an organization is important to enhance the audit quality. An adequate and good corporate governance within an organization directly assists the auditors in performing audit and hence increase the audit quality. The another example of factors outside the auditors control is the role and behaviour of audit committee. An audit committee should always actively address the issues identified throughout the audit process. Other examples of factors outside the control of auditors include the role of shareholders and the audit regulatory environment. 2.5 Audit Quality and Audit Fees Audit quality is something that is intangible and unobservable. Hence, the audit fees are usually used as a proxy for audit quality in many research studies. Generally, there is strong positive relationship between audit fees and audit quality. In order to achieve higher audit quality, it is necessary to conduct more investigation and audit procedures on the financial statements. This resulted in more audit hours and higher audit fees. In addition, the use of more senior auditors and specialized auditors also is required to achieve higher audit quality. This resulted in higher audit fees too. Hence, it can be concluded that higher audit fees should be an indirect evidence to reflect higher audit quality because more resources and efforts has been put in to provide reasonable assurance that financial statements are free from material misstatement. In 2002, the Malaysian Institute of Accountants (MIA) had issued the MIA-By Laws (On Professional Conduct and Ethics) and the laws have provided guidance and recommendation for setting appropriate audit fees. The audit fees should be charged based on the total time spent for particular audit works and the charge-out rate of the related auditors. Therefore, the longer the time spent and the more the number of auditors involved, the higher the audit fees. This should later reflect in higher audit quality. 3.0 AUDIT QUALITY ISSUES Due to the limitation of pages, we will only discuss five audit quality issues in this section, which are inconsistency of audit quality across countries, reduced audit quality practices (RAQP), single audit quality issue, International Standard on Quality Control (ISQC) and the corporate governance issue. 3.1 Inconsistency of Audit Quality across Countries The key element of audit quality is its consistency. The nature and process of an audit should be the same regardless the size of the organizations and the countries where the audit is performed. However, it is a global challenge to maintain the international consistency on audit quality when across countries. The inconsistency of audit quality across countries is mainly due to the national differences in the following aspects (ICAEW, 2010). Political, economic and business environment The characteristics of political, economic and business environment play a significant role on the audit quality of financial statements. The national differences included the corruption and bribery level, the business ethics level, the number and rights of foreign investors and the quality of governance in economic activities. Legal framework Without a formal and complete legal framework, it is difficult to achieve high audit quality. According to the Fundamentals Third Parties published by Audit Quality Forum of ICAEW, it is important to have supportive legal framework for auditors to obtain relevant and reliable information from third parties. The excessive threat of litigation and legal liability can adversely affected the audit quality. Excessive litigation may cause auditors to view standards as rigid rules without proper judgment in their application. In addition, excessive litigation may also prevent the further evolution and innovation in standards and practice. Education Inconsistency of audit quality in different countries may due to the countries education system and their global connectivity level, such as the degree of international communications and relationships. The financial operations and preparation of financial statements should be overview by financially literate person with relevant knowledge, skills and experience so that relevant accounting standards can be applied accurately. On the other hand, auditors should possess adequate and necessary knowledge, skills and experience to carry out works with proper professional judgment and skepticism. Culture According to Hofstede (1980), there were four main dimensions of national culture, which were individualism versus collectivism, strong versus weak uncertainty avoidance, large versus small power distance, and masculinity versus femininity. Different culture between different countries may affect the way a business is operated and certain behaviour to be acceptable or not. For example, Malaysia is a multicultural society where directors of organizations may come from different ethnic backgrounds. The different in ethnic background caused different hold in cultural values. Hence, the directors of organizations may perceive audit quality differently. Perceptions of audit The auditors in different country may perceive audit quality differently due to the length of time over which regulations and systems about accounting and auditing had been developed, and the origins and development of audit service. The motivations of auditors also influence the perceived audit quality too. Several initiatives had been taken to promote the international consistency of audit quality. One of these initiatives is strengthening the adoption of International Standards on Auditing (ISAs) and International Standards on Quality Control (ISQCs) issued by the International Auditing and Assurance Standards Board (IAASB). In addition, national independent audit oversight bodies are established, such as Public Companies Accounting Oversight Board (PCAOB). Besides, national regulators had arranged agreements between countries to rely on each others works. To further encourage the consistency of audit quality across countries, the following four areas of potential action can be considered (ICAEW, 2010). Share experience In order to improving communication and building up necessary skills to achieve consistency and audit quality, it is crucial to share information and experience between auditors on how to build on current practices and potential new use of information technology (IT). This can be done through international exchange and education programmes that expose auditors to new and different environments. Sharing experience and practice is not only limited to audit firms and audit firms networks, it also can happen between national professional accountancy bodies and national regulators and between national and global organizations. Acknowledge national differences International standards should focus more on how national differences may affect audit risk. In addition, standards should have adequate flexibility for auditors to exercise professional judgment to deal with misstatement risks in order to suit with the related national environment. Promote the role of audit The role of audit can be promoted to identify the issues of economic development. When a country facing problems to issue clean audit reports and such problems could not be solved by acknowledging national differences or sharing experience, it gives a sign that there are certain issues need to be resolved, normally related to the political, economic, and business environment or the legal framework. The IAASB standards should be implemented internationally in order to help highlight the national differences and support economic development. Support research Academic research and studies are important in contributing to the consistency in audit quality across countries. Various issues and information are explained clearly in the research papers for better and thorough understanding by others. These issues include the effective ways of sharing experience globally, the acknowledgment of national differences within international standards and the connection between the audit practice and issues of economic development. 3.2 Reduced Audit Quality Practices (RAQP) In the post-Enron era, auditors are said to be working under high pressure condition in the competitive audit market because they are required to perform more audit works but no increase in their audit fees. The behaviours of auditors under such condition directly affect the audit quality and thus rise up an important issue in the auditing profession. Due to the cost-quality conflict and high working pressure, many auditors had engaged in the Reduced Audit Quality Practices (RAQP). According to Herrbach (2001), RAQP can be defined as the poor execution of an audit procedure that reduces the level of evidence gathered for the audit, so that the collected evidence is unreliable, false or inadequate quantitatively or qualitatively. The occurrence of RAQP is considered as normal phenomena in the current audit profession and it does occur in various countries across the world, such as Australia, United States, New Zealand, United Kingdom and Malaysia. Generally, it is important for auditors to identify the factors that lead to RAQP, such as the time budget pressure, in order to understand well the adverse effects of the factors on auditors and audit quality, and hence manage such factors better. In fact, the RAQP has affected the audit quality directly as well as indirectly. Underreporting of time is an example of auditors behaviour that indirectly affects the audit quality. Due to underreporting of time, several problems, such as lack of budget revision and unrecognized time pressure on future audit, arose that will give impact on the audit quality. The RAQP that normally has direct impact on the audit quality are the incomplete implementation of necessary audit programs and procedures in order to complete audit tasks. Such practices include accept weak client explanations or doubtful evidence, premature signing-off, fail to research an accounting principle, reduce the amount of work performed on audit step and so on. (Mohd Nazli et al., 2010) The RAQP is an issue in the audit profession of Malaysia too. It seen that there is an increasing number of auditors engaged in such unprofessional and unethical behaviours and thus giving a negative effect on the audit opinion and audit quality. The weak enforcement by relevant bodies in addressing the RAQP issue is said to be the significant factor that caused the high occurrence of such practices in Malaysia. For example, the Malaysian Institute of Accountant (MIA) is said to be failed in taking appropriate disciplinary actions against delinquent auditors. Furthermore, there were only a little litigation cases against auditors in Malaysia. (Mohd Nazli et al., 2010) 3.3 Single Audit Quality Issue The grants received by state and local governments from the federal government have been increased significantly over years. For example, the grants given by the federal government of United States to its state and local governments had increased from $7 billion in 1960 to around $450 billion in 2007. Hence, it is very important to adopt a single and uniformly structured audit to oversight the activities. This single audit concept is mainly used to provide reasonable assurance to the federal government about the use and management of the grants. (GAO, 2007) Hence, the single audit is clearly a significant mechanism to examine the accountability of the governments on the use and management of its funds. However, many countries, such as United States, Indonesia, Thailand and Malaysia, are facing problems about the sufficiency and quality of the single audit. For example, the Presidents Council on Integrity and Efficiency (PCIE) of United States had identified serious single audit quality in its report with title Report on National Single Audit Sampling Project in 2007. More than half of the single audits performed had been identified with deficiencies and therefore such single audits were being classified as unreliable or unacceptable audits. In order to address the single audit issue, the PCIE with support from the Government Accountability Office (GAO) has made some recommendations to address this issue in the same report. These recommendations include: The single audit standards, criteria and guidance should be revised and improved. In order to conduct and perform single audits continuously, auditors are required to establish and maintain the minimum continuing professional education (CPE). The disciplinary processes should be reviewed and enhanced to deal with unacceptable audits and auditors that not meet the basic training and CPE requirements. 3.4 International Standard on Quality Control (ISQC 1) The International Auditing and Assurance Board (IAASB) of the International Federation of Accountants (IFAC) has approved and implemented the International Standard on Quality Control (ISQC 1) in 2004. Later in June 2006, the MIA has adopted the ISQC 1 as the approved auditing standard in Malaysia. All registered practitioners in Malaysia are required to comply with this new quality control standard and additional responsibilities have been imposed on them. Generally, the ISQC 1 is able to enhance the audit quality by focusing on the quality control within the firms. There are six quality control elements stated in the ISQC 1 that must be addressed in a comprehensive way. These six quality control elements are the leadership responsibilities for quality, ethical requirements, acceptance and continuance of client relationships and specific engagements, human resource, engagement performance and monitoring. As stated in ISQC 1, audit firms are required to document all evidences of the operation of all the six elements in their quality control systems and retain the documentation for an adequate period. The adoption and implementation of ISQC 1 could generally improve the quality of the audit practices by auditors besides increasing the quality control within audit firms. However, many small and medium audit firms in Malaysia had pessimistic perceptions on the adoption and implementation of ISQC 1. Similar result has been shown on the survey conducted in South Africa (Research Project, 2005). Most of them opined that such standards just burden their works and responsibilities because there are insufficient partners or staff to guide the quality control team due to the size of the audit firms. Furthermore, the ISQC 1 is said to be not user friendly because many partners and staff felt difficult to understand the standards and implement the standards in normal practice. This may due to the lack of exposures and training on the ISQC 1. (Aida Hazlin Ismail et al., 2008) 3.5 Corporate Governance Issue One of the initiatives that had been taken by many countries to promote high audit quality is enhancing the corporate governance of an organization. For example, in Malaysia, the Malaysian Institute of Corporate Governance (MICG) had introduced the Malaysian Code on Corporate Governance (MCCG) after the economic turmoil in 1997. When referring to corporate governance, people normally focus on the board of directors of organizations. The two main and observable characteristics of board of directors are the board composition and the separation of roles of Chairperson of the board and the Chief Executive Officer (CEO). The MCCG has provided guidance and recommendation on these matters. According to MCCG, an effective and well-balanced board of directors should have a certain proportion of independent directors. The MCCG has recommended the organizations in Malaysia should have a minimum of one-third independent directors on the board. This action can improve the oversight and control of board on entities operation and avoid too much power being placed on the CEO and top management. According to the governance theory, the independent directors should always protect the interests of shareholders by using higher audit quality services because auditing is a good monitoring activity to control the behaviour of management. (Zalailah Salleh et al., 2006) In addition, the MCCG also recommends the organizations of Malaysia to separate the role and function of the CEO and the Chairperson of the board. This recommendation is to avoid the unnecessary conflict of interest and the domination of power and authority by a single person in decision making. By separating the power and authority, the independent Chairperson of board is expected to have a higher demand on higher audit quality. (Zalailah Salleh et al., 2006) Furthermore, the MCCG also provides guidance and recommendation on audit and accountability. According to the MCCG, the board of directors has the responsibility to maintain an appropriate relationship with the external auditors of the organization by establishing transparent and formal arrangements. (Zalailah Salleh et al., 2006) As a conclusion, it is important to maintain the independent of the board of directors and separate the role of the CEO and the Chairperson in order to maintain the high audit quality of organizations. 4.0 RECOMMENDATION The audit quality issues have been debated around the world for a long time periods. Different research papers and studies have investigated and discussed the importance and shortfall of audit quality in recent years. In order to improve the audit quality, several recommendations has been proposed. Hence, in this section, we will discuss and elaborate some recommendations for improvement of audit quality. Understanding the nature of audit quality Audit quality should be recognized as a multi-dimensional construct. Researchers, educators, auditors and other relevant parties should always view audit quality in broader aspects, which should include both the service quality, such as responsiveness and empathy, and the technical quality, such as the reputation, capability and independence. Undeniably, there are empirical relationships occurred between the factors which explain the service quality and technical quality even though these two facets of audit quality have been viewed as distinct constructs. Hence, it is difficult to improve the audit quality by focusing on only single aspect and missing out the other relevant variables and aspects. Emphasizing on the perception of audit quality by clients and stakeholders In order to improve the audit quality of the services provided by audit firms and auditors, it is essential to understand clearly what audit quality is perceived by the clients and stakeholders, who are mainly the key users of the audit reports and audited financial statements. According to the survey conducted in the Auditqual: Dimension of Audit Quality by Angus Duff in 2004, both auditors, clients and stakeholders rated the reputation and capability dimensions of technical quality as the highest in their perception of audit quality. Hence, the reputation of firms and the capabilities of audit staff and partners seen to be the key factors when promoting the audit services to clients. This clearly show that clients and stakeholders are valuing much more on the firms reputation and auditors capabilities rather than other factors, such as the non-audit services provided. Proper systems to monitor and improve audit quality The audit firms provide services rather than products to their clients. Therefore, it is important for audit firms and auditors to provide the highest level of audit quality for their clients in order to gain sustainable competitive advantage and a leading position in the audit market. An adequate understanding of the clients perception on audit quality should be used as a basis to monitor and improve the audit quality. In addition, the audit firms should understand and minimize the audit quality expectation gaps which occur both within the audit firms and between the perception of clients, stakeholders and auditors. Hence, proper systems should be developed and put in place to continuously monitor the perception of audit quality by clients, identify the reasons for the shortfalls of audit quality and design appropriate actions to improve the audit quality. Employ, retain and develop competence staff As noted before, audit is a service provided by individual rather than a product. Hence, the audit quality is significantly dependent on the quality of the individual. Every audit firms should then employ, retain and develop high-caliber staff in order to provide high quality audit services that add values to the clients. The good quality staff should be equipped with adequate and necessary technical and interpersonal skills to deliver high level of technical quality and service quality to the clients and stakeholders in their audit works. Therefore, it is important for audit firms to properly screen individuals before employment being made through appropriate tests and assessments. After employment, continuous effective communication with staff should be established to retain and develop high quality staff. Examples of effective communication include open meetings, feedback via intranet and independen