Emperors of the Roman Empire - 1028 Words

Emperors In Ancient Rome, the government was controlled by an emperor starting with Julius Caesar. After his death, men jockeyed for power throughout the next several centuries. Each emperor had his own strengths and weaknesses which made them either beloved or hated by their people. If loyalty to the people and doing what is best for the citizens of the nation or state is the most important criteria on which to judge an emperor, then the success or failure of the emperor can be judged by comparing them to one another. However, it is not enough to be loved by the general public, as is evident in the case of some emperors; the leader must also be able to maintain communication and cooperation with the other members of the government in order to form a cohesive team to serve the people. Three of the most famous emperors who had a major impact on the Roman Empire and the Roman people are Julius Caesar, Augustus Caesar, and Caligula. Julius Caesar ruled Rome when the empire was still a Republic with Senators and other politicians holding equal power to the one man in charge. Caesar was beloved by the people and his role as emperor was one that was given to him by the people of Rome, much to the chagrin of the Senators. Many of his fellow politicians felt this gave Caesar far too much power over them. Rather than allow for their Republic to become an Empire ruled by a dictator in perpetuity (Suetonius 25). Julius Caesar was not political enough when he accepted thisShow MoreRelatedThe Life Of Constantine, A Roman Emperor Of The Roman Empire801 Words   |  4 PagesThe life of Constantine, a Roman emperor from 306 to 337 AD, is explained by two different accounts that differ from each other. The first one that was written by Eusebius in 337 AD states that Constantine is a victorious, pious emperor who helps others and orders the construction of sacred places to honor Christ. The second account was written in 520 A D by Zosimus and it states that Constantine is an impious, arrogant and selfish emperor who is responsible of the Roman Empire’s collapse. EusebiusRead MoreRoman Empire: Emperor Caesar Augustus 660 Words   |  3 Pagespbs.org/empires/romans/empire/augustus.html) Octavian Augustus is one of the fiercest leaders in the history of the Roman Empire because of his successful military expansion, his Control of Finance, and his political leadership. Caesar Octavian Augustus helped the Expansion of the Roman Empire on the frontiers/ Conquest of Egypt. Octavian Augustus fought wars both on land and water, and spared many people. The success of his wars led to the successful military expansion of the Roman Empire. By wagingRead MoreGaius Octavius Augustus: First Emperor of the Roman Empire1498 Words   |  6 PagesGaius Octavius Augustus First Emperor of the Roman Empire  Clinton Jenkins Hum 121 Octavius Research Paper 10/11/12 Gaius Octavius Augustus First Emperor of the Roman Empire Gaius Octavius, better known to historians as Augustus, succeeded his great uncle Julius Caesar following his assassination. In his wake, Augustus would become the first Emperor of the newly formed Roman Empire and bring massive, sweeping revisions to Roman law as well as centralize the government, militaryRead MoreDuring Rule Of Emperor Justinian Of The Eastern Roman Empire,1802 Words   |  8 Pages During rule of Emperor Justinian of the Eastern Roman Empire, a cycle of recurring plagues started in the year 541 A.D. This plague cycle would disappear and reappear in roughly eleven year cycles. The last strike of this plague cycle was in 747 in Naples. This series of plagues were called the Justinian plague named after Emperor Justinian’s rule and it is also referred to as the early medieval pandemic (EMP). The severity of this plague was high being that Procopius of Caesarea, a Urban PrefectRead MoreThe Fall Of The Roman Empire950 Words   |  4 PagesThe Roman Empire was undoubtedly the most powerful Empire the Mediterranean area had ever seen. However, the inevitable Roman Empire was destined to fall after the series of problems that made the once prominent empire fade away. Rome was easily the center of the world at its time and the idea that such an influential empire would eventually fall was unheard of. The Roman Empire was not built in a day; therefore it was not destroyed in one day. The powerful empire declined for many reasons, but theRead MoreThe Differences Of The Roman Empire And The Byzantine Empire1436 Words   |  6 PagesThe Byzantine Empire was a vast powerful empire dating from 330-1453. The capital was Constantinople (modern-day Istanbul), first known as Byzantium. To begin with, the Roman Empire was split up into two halves by Emperor Diocletian in A.D. 285. The empire was divided into the Western Roman Empire and the Eastern Roman Empire (The Byzantine Empire). The Eastern Roman Empire was similar to the Western Roman Empire but had some prime differences. These differences included language, acceptance of ChristianityRead MoreThe Structure of The Roman Empire Essay1306 Words   |  6 Pages The Roman Empire, was the largest known civilization. The Roman Empire began when Augustus won the second great civil war and ended, when the last Roman emperor, Romulus Augustulus, was overthrown by the Germanic King Odoacer. The empire continued in the East as the Byzantine Empire (Mark). The structure of the Empire was such that one individual had complete control over all matters of the state, The Emperor, of course there were various branches of the government that still served underRead MoreThe Roman Empire And How Did It Affect Rome?1052 Words   |  5 Pagesthe Roman Empire and how did it affect Rome? As history teaches, the Roman Empire was a great and solid empire. From the time of its birth to its fall the Roman Empire was known and remembered for its greatness. Yet through all of that, somehow, someway it fell apart. It became the million dollar question that almost everyone was asking themselves. How and why did the Roman Empire fall? The answer to that question is inconsistency and the lack of good leadership. The fall of the Roman EmpireRead MoreRoman Empire1506 Words   |  7 Pages  The Roman Empire was the post-Republican period of the ancient Roman civilization, characterized by government headed by emperors, and large territorial holdings around the Mediterranean Sea in Europe, Africa, and Asia. The 500 year old republic which preceded it was severely destabilized in a series of civil wars and political conflict, during which Julius Caesar was appointed as perpetual dictator and then assassinated in 44 BC. Civil wars and executions continued, culminating in the victoryRead MoreDecline And Fall Of The Roman Empire1310 Words   |  6 Pagesthat the Roman Empire was the greatest Empire in history. They destroyed their enemies and took their land. They had control of the Mediterranean Sea and all of the trade that went through it. Places like the Pantheon were constructed and laws such as stare decisis were created. The Roman Empire was an empire that many people wanted to live unde r. Then, like all empires eventually do, it fell. Looking at history, there are nine possible reasons for the decline and fall of the Roman Empire. The first

Ode Intimations of Immortality by William Wordsworth Essay

Ode Intimations of Immortality by William Wordsworth In Ode: Intimations of Immortality, William Wordsworth explores the moral development of man and the irreconcilable conflicts between innocence and experience, and youthfulness and maturity that develop. As the youth matures he moves farther away from the divinity of God and begins to be corruption by mankind. What Wordsworth wishes for is a return to his childhood innocence but with his new maturity and insight. This would allow him to experience divinity in its fullest sense: he would re-experience the celestial radiance of childhood as well as the reality of his present existence. Wordsworth wants to have the better of the two conflicting worlds: childhood and maturity, divinity†¦show more content†¦Not until he becomes a man does he realized this and by this time it is too late, for he has already lost most of his childhood spirit and gleam. The child is divine because he remembers the glory of Heaven, and as the child grows into a man he fades into the light of common day(1482). The childs virtue that he used to have has slowly dissipated with age and experience. The adult looking back at his childhood can no longer see nature and his surroundings as he did when he was a child; his perception has evolved with his maturation. The speaker rationalizes his development but does not understand it fully, he recognizes his loss of sight but is unable to do anything about it. His blindness is inevitable. The fourth stanza concludes with the climax of the Ode. Whither is fled the visionary gleam? Where is it now, the glory and the dream? The first four stanzas express the joy of childhood and reveal the sense loss he feels when he can no longer experience the celestial light, while the remaining seven stanzas attempt to reconcile the speakers loss with two conflicting responses. The first response beginning in the fifth stanza the speaker declares, our birth is but a sleep and a forgetting(1482). This coincides with Wordsworths belief that our life on earth is a dim shadow of an earlier, purer existence, dimly recalled in childhood and then forgotten in the processShow MoreRelatedAnalysis Of The Poem The Ode On Intimations Of Immortality From Early Childhood By William Wordsworth1773 Words   |  8 Pageswhile hoping for a scream back. That s what Ode on Intimations of Immortality From Early Childhood by William Wordsworth is, Wordsworth s desperate attempt to scream into the void the best he could. But, what is he trying to say? The title is the first indication of the meaning of the poem. Since Wordsworth calls it an ode, he is saying that the intimations of immortality from early childhood are what he will be addressing in this poem. An intimation is the first indication or hint of somethingRead MoreVictory over Death in Wordsworth ¡Ã‚ ¯S  ¡Ã‚ °Intimations of Immortality Ode ¡Ã‚ ±1670 Words   |  7 Pagesguide; not only do we not know when we will die, but also what comes after death. William Wordsworth, a nineteenth-century author, was no exception to this universal dilemma of considering death as the absolute end of one ¡Ã‚ ¯s existence or the beginning of one ¡Ã‚ ¯s existence in a new setting.  ¡Ã‚ °Nothing was more difficult for me in childhood than to admit the notion of death as a state applicable to my own being, ¡Ã‚ ± Wordsworth frankly describes to Isabella Fenwick in 1843 about the anxiety and fear he experiencedRead More William Wordsworth Essay3686 Words   |  15 PagesWilli am Wordsworth William Wordsworth is considered to be the greatest among all of the English Romantic poets. Although he did not always get the recognition that he rightfully deserved in the early part of his career, only through trials and tribulations did he reach the pinnacle of the literary world. Wordsworth said of the Prelude that it was a thing unprecedented in the literary history that a man should talk so much about himself: I had nothing to do but describe what I had feltRead MoreEssay on Representation of Nature and Emotions in Romanticism1561 Words   |  7 PagesMovement was marked by several authors including William Wordsworth, Alphonse de Lamartine, Samuel Taylor Coleridge, and John Keats. The following lines are going to introduce these authors by giving a brief background and detailed information about their works in accordance with romanticism characteristics. William Wordsworth, a major English romantic poet, born in 1770 and died in 1850. He writes his poetry as an analysis upon nature. Even though Wordsworth is very much into nature he still keeps hisRead MoreInfluences of the Romantic Period1575 Words   |  7 Pagesmany of these authors internalized the ideals of the French Revolution into their literature to reflect the internal issues of their own country. The Storming of the Bastille and the Reign of Terror had a large effect on many authors such as William Wordsworth, Samuel Taylor Coleridge, and Robert Southey. The bloodshed of the revolution and the disappointment of democratic hopes was on the minds of these authors and was reflected in their writing. The French Revolution also brought up emerging issuesRead MoreWilliam Poetry Of William Blake And William Wordsworth1980 Words   |  8 Pagesmany versions of this definition, and this is seen in the poetry of William Blake and William Wordsworth. These two authors have differe nt views on what it means to be a child and how they are portrayed in this era. Compared to now, Children in Blake’s eyes are seen as people that need guidance and need to be taught certain lessons by their parents such as religious, moral, and ethical values. In contrast to Blake’s view, Wordsworth believed that adults should be more like children. Sometimes childrenRead MoreWilliam Wordsworth s The Prelude1008 Words   |  5 PagesIn William Wordsworth’s poem, The Prelude, he describes how he imagines London to be. He is very descriptive when he touches on what he expects upon arrival to the city, and then realizes London was not the paradise he alluded to earlier in his poem. William Wordsworth use of imagery and diction reflect the city’s natural environment, which he also uses in order to convey his feelings of anticipation and dissatisfaction with what he has discovered. In the beginning of The Prelude, William Wordsworth’sRead MoreAnalysis Of William Wordsworths Poetry737 Words   |  3 Pagesstates, William Wordsworth’s poetry demonstrates â€Å"nature poet,† â€Å"real language of men,† â€Å"spontaneous overflow of powerful feelings,† and â€Å"emotion recollected in tranquility.† The first is the easiest to indemnify. In Wordsworth’s poem Ode: Intimations of Immortality from Recollections of Early Childhood, there are several lines that depict nature. An example is the line, â€Å"The Rainbow comes and goes, / And lovely is the Rose.† (Wordsworth 10 – 11). In the preface to Lyrical Ballads, Wordsworth definesRead More`` Ode : Intimations Of Immortality From Recollections Of Early Childhood ``919 Words   |  4 Pagesauthor’s meaning and extract the useful information from the literacy works. However, everyone has their own interpretation to the same literacy work, and it is not caused by those knowledge. In the poem, â€Å"Ode: Intimations of Immortality from Recollections of Early Childhood†, William Wordsworth discusses the ever-changing relationship between the human being and the God. He carefully chooses the words that clearly relate to his religious belief, which leads readers are able to avoid the effect fromRead MoreNature Of Wise Innocence By William Wordsworth1196 Words   |  5 PagesNature of Wise Innocence Written over the course of several years beginning in 1802, Ode to Intimations by William Wordsworth is one of the most revered poems of the Romantic period. The sonnet explores man s relationship with nature and the gradual loss of the glorious life of childhood. In William Wordsworth’s â€Å"Ode to Intimations of Immortality from Recollections of Early Childhood† the speaker specifically uses the memories of the innocence and life of his childhood to articulate his ideas

Toulmin Argument Free Essays

string(86) " other classes that teach the duties that must be performed and how to go about them\." Abby Boyce English 1201 Professor McGehee 10/22/2012 Cover Sheet a) Who is your audience? My audience applies to everyone in the US. My audience is very broad because my topic touches base on an issue that can or could potentially affect anyone directly or indirectly as well. b) How would you like your readers to describe the personality you present on the page? My personality is confident. We will write a custom essay sample on Toulmin Argument or any similar topic only for you Order Now I believe in my argument and feel strongly about it. c) What question does your paper answer? It answers the question as to whether or not there is an issue with police brutality. ) What’s your thesis/claim? Something needs to be done immediately to end the violence and inappropriate discipline being inflicted on our citizens. The harsh discipline we are discovering is being used more and more often should not be tolerated. Abby Boyce English 1201 Professor McGehee 10/22/2012 Toulmin Questionnaire Claim Questions: What’s my claim? Something needs to be done immediately to end the violence and inappropriate discipline being inflicted on our citizens. The harsh discipline we are discovering is being used more and more often should not be tolerated. Is it valid? What makes it valid? -Yes. It’s valid because I have lots of evidence and quotes from sources to back me up as well as strong warrants and backing to help support me as well. I truly believe in my claim and will defend it fully. Is it practical? Can it actually be acted out? Yes, and yes. It touches base on a topic that is growing and becoming a big problem in society. Using â€Å"sociological terms† it is becoming a macro problem. It’s no longer a micro one. Are there qualifications I must make to my claim? I’m not necessarily sure this question pertains well to my topic specifically, but I don’t feel there are any qualifications I must obtain to be able to state and back up my claim other than the fact that you must have some good evidence and knowledge on the topic. What will be some possible challenges to my claim? Some may oppose by saying the media is making police brutality into a bigger issue than it really is, or that the violence police use is justified as â€Å"self-defense†. Who could benefit most from accepting my claim? Who may be harmed or benefit the least? All citizens can benefit. The people that may not agree or like my claim is the police departments who hired police officers who have been offenders of police brutality. Grounds questions: What are my grounds? – According to the St. Paul yearly analysis, in 2010 crime rates for homicides alone have shot up 9% since 2001. – â€Å"In 1982, the federal government funded a â€Å"Police Services Study† in which over 12,000 randomly selected citizens were interviewed in three metropolitan areas. Do I have sufficient evidence to support my claim? Yes. I used pieces of quotes from the StarTribune as well as statistics from a trusted website. Do I have pieces of evidence that are compelling? Least compelling? Some of my quotes are more coercive than others. The statistics I used are stronger than the quotes I used from the StarTribune because the quotes seem more like an opinion rather than a solid fact. Warrant questions: What are my Warrants? – â€Å"To believe there is an issue with the criminal justice system, you must recognize the problem as well as believe that cops are not trained to nflict physical abuse on citizens, they are trained to help the community and to only get physical when demonstrating self-defense. † – â€Å"Of course believing that cops can be racially discriminating, means that you must believe racism is still a common problem in today’s society. † What other warrants may underlie the ones I have identified? There were a few different warrants I could have made for my groun ds. For example, the first I could have said that in order to believe that police are role models you must believe that in most situations cops do or have benefited the community in some way shape or form. Am I prepared to stand behind my warrant, regardless of the opposing views? Yes. I truly believe in where I stand on this issue and I believe I have a strong argument. Backing Questions: What is my backing? – Cops must complete a two year degree before they can be a certified officer. – It’s still a big problem because people are not bringing enough attention to it for it to be recognized. Does my backing apply in all cases? Why or why not? Yes. My backing is aimed to back-up my warrants to the best of my ability. Abby Boyce English 1201 Professor McGehee 10/22/2012 Formal Outline I. â€Å"In the middle of broad daylight, August 28th, 2012, laid a man helpless and defenseless after being kicked, beat, and sprayed repeatedly with a chemical irritant. † a. Refer to StarTribune article and discuss background/situation that happened b. Claim: Something needs to be done immediately to end the violence and inappropriate discipline being inflicted on our citizens. The harsh discipline we are discovering is being used more and more often should not be tolerated. II. Cops, especially street cops, are supposed to be the role-models of the community and are hired to benefit the community, not harm it. a. Grounds: Give statistics from St. Paul homicide ratings b. Grounds: Define police brutality c. Grounds: Use quote from the StarTribune III. Warrant: To believe there is an issue with the criminal justice system, you must recognize the problem as well as believe that cops are not trained to inflict physical abuse on citizens, they are trained to help the community and to only get physical when demonstrating self-defense. a. Backing: Cops must complete a two year degree before they can be a certified officer. The reason for this is so that they can learn the ethics that must be used while on duty as well as many other classes that teach the duties that must be performed and how to go about them. You read "Toulmin Argument" in category "Papers" IV. Claim: We are discovering that most brutality is directed against minority groups or otherwise powerless populations. a. The importance of understanding racism in the context of police brutality needs to be brought to attention and is extremely out of line. b. Grounds: Quote CliffNotes. com V. Warrant: Of course believing that cops can be racially discriminating, means that you must believe racism is still a common problem in today’s society. a. Backing: It’s still a big problem because people are not bringing enough attention to it for it to be recognized. b. Grounds: Use example that relates to my experience c. Grounds: Use CliffNotes quote VI. Qualifier: With all that said, there is only one exception to my argument which is, if a citizen threatens to use a lethal weapon on an officer or if a citizen gets physically violent against an officer, then physically restraining that person is reasonable and just. In officer training schools they are taught to use self-defense when necessary. a. Once put into physical restraints or if the citizen has calmed down or promised to cooperate, the self-defense should end immediately. b. Officers can and should always remain on high alert though. VII. If we want our officers to be treated with respect, and our 911 systems to be effective to end crime, then police brutality should not be tolerated and should end immediately in order to keep citizens safe and ensured that our criminal justice system is working to benefit the community in a positive way. Abby Boyce English 1201 Professor McGehee 10/22/2012 Police Brutality Awareness In the middle of broad daylight, August 28th, 2012, laid a man helpless and defenseless after being kicked, beat, and sprayed repeatedly with a chemical irritant. We later come to find out that man is named Eric Hightower, and according to the article â€Å"Police Brutality in the Age of YouTube† in the StarTribune, he has had previous run-ins with the law, but on August 28th his offense that caused the policeman (St. Paul officer Jesse Zilge) to violently kick and beat this man, while he lie on a St. Paul sidewalk, is unknown. Shortly after the incident a video was posted on YouTube, which provided solid evidence that this cop was completely out of line. But it’s not the first time there have been issues with the morality and brutality of our local and nationwide officers. Something needs to be done immediately to end the violence and inappropriate discipline being inflicted on our citizens. The harsh discipline we are discovering is being used more and more often should not be tolerated. Cops, especially street cops, are supposed to be the role-models of the community and are hired to benefit the community, not harm it. According to the St. Paul yearly analysis, in 2010 crime rates for homicides alone have shot up 9% since 2001. Many of those crimes may have been easily prevented if cops had been doing their job correctly and using appropriate punishment only when needed. Many citizens have become scared to call 911 and involve the police because they don’t trust the actions they will take. In reality, the police should be making you feel at ease and knowing you can call them for help should be something people should feel comfortable doing. Police brutality is defined as the intentional use of excessive force by a police officer. It takes many forms, including physical abuse, verbal attacks, and psychological intimidation. In the most recent years, we are seeing more and more cops being put on trial for their violent conduct. The story of Eric Hightower is just one of the many recently reported and investigated stories of victimized citizens being put in physical harm by cops. It’s beginning to make many of us wonder how many times there have been incidents like this in the past that have never been reported. It was brought to my attention more closely than ever when it was as stated in the StartTribune, â€Å"If an officer can kick someone in front of witnesses and a camera, how often do those types of attacks happen at night when cameras aren’t rolling? † Of course, to believe there is an issue with the criminal justice system, you must recognize the problem as well as believe that cops are not trained to inflict physical abuse on citizens, they are trained to help the community and to only get physical when demonstrating self-defense. Even when using self-defense should it ever be okay to kick someone, along with â€Å"slam someone’s head onto the car hood† (according to the StarTribune in the Hightower story)? The answer is no. If cops are supposed to be preventing physical abuse and fighting why on earth would it ever be okay for them to use it. Cops must complete a two year degree before they can be a certified officer. The reason for this is so that they can learn the ethics that must be used while on duty as well as many other classes that teach the duties that must be performed and how to go about them. Knowing that, I have a very hard time believing there is any circumstance an officer could say that they were unaware their behavior was out of line. We are discovering that most brutality is directed against minority groups or otherwise powerless populations. Officers who engage in brutality rationalize their use of inappropriate force by claiming they are punishing those groups that threaten to disrupt the social order. The importance of understanding racism in the context of police brutality needs to be brought to attention and is extremely out of line. Many police automatically regard racial minority group members as potentially dangerous regardless of their particular activities, gestures, or attire. This perception of racial minority citizens as â€Å"trouble† sometimes translates into racially discriminatory police behavior. According to CliffNotes. com, â€Å"In 1982, the federal government funded a â€Å"Police Services Study† in which over 12,000 randomly selected citizens were interviewed in three metropolitan areas. The study found that 13 percent of those surveyed had been victims of police brutality the previous year. Yet only 30 percent of those who acknowledged such brutality filed formal complaints. † I would be willing to bet that over 50% of those citizens, who endured the police brutality, are minorities or racially different from the cop that inflicted the abuse upon them. Of course believing that cops can be racially discriminating, means that you must believe racism is still a common problem in today’s society. Which in fact, it most definitely is. It’s still a big problem because people are not bringing enough attention to it for it to be recognized. For example, before reading the article in the StarTribune and prior to taking a Criminal Justice class that focused on the racially discriminating cops, I had no idea this was even an issue. It needs to be brought in the public eye so that people can start voluntarily coming forward and so the problem can be solved nationwide. I believe we this is a realistic request and hope for our future, because recently Departments in some cities, for example, have adopted special training programs to reduce incidents of police brutality. Other departments have formulated rules that limit the use of force by the police. Preventive control also requires supervising officers (for example, conducting surveillance of officers’ work) and disciplining those who violate departmental standards. A few amount of cities aroung the US are developing early warning systems to identify officers with high rates of citizen complaints. These incidents should be investigated, and if verified, the officers involved should be charged, disciplined, restrained, and/or counseled. According to CliffNotes. com, â€Å"Pittsburgh, for example, launched a $1. 5 million computer system. It monitors every aspect of an officer’s professional life—from the number of citizen complaints filed against the officer to the race of every person the officer arrests. † With all that said, there is only one exception to my argument which is, if a citizen threatens to use a lethal weapon on an officer or if a citizen gets physically violent against an officer, then physically restraining that person is reasonable and just. In officer training schools they are taught to use self-defense when necessary. Many officers though, are abusing that privilege. Once put into physical restraints or if the citizen has calmed down or promised to cooperate, the self-defense should end immediately. This does not mean that the officer should not be on high alert, but physically, he or she should not be getting physical with the citizen. If we want our officers to be treated with respect, and our 911 systems to be effective to end crime, then police brutality should not be tolerated and should end mmediately in order to keep citizens safe and ensured that our criminal justice system is working to benefit the community in a positive way. Abby Boyce English 1201 Professor McGehee 10/22/2012 Citations CliffsNotes. com. Police Brutality. 21 Oct 2012 ;lt;http://www. cliffsnotes. com/study_guide/topicArticleId-10065,articleId-9975. html;gt;. Editorial Board, . â€Å"Police brutality in the age of YouTube. † StartTribune. 09 2012: 1. Web. 21 Oct. 2012. ;lt;http://www. startribune. com/opinion/editorials/168689626. html? refer=y;gt;. How to cite Toulmin Argument, Papers

Leadership for Professional Work Health System

Question: Describe about the Leadership for Professional Work of Health System. Answer: Strategies The top problems that confront Mount Sinai hospital are related to financial challenges, patient safety, and quality, population health management, patient satisfaction, access to quality care, inadequate infrastructure and technology, and many others. The key leadership strategy at Mount Sinai for system-wide transformation revolved around its priorities for improvement in infrastructure and health care delivery (McCann et al., 2014). Kenneth L. Davis, the Chief Executive Officer of Mount Sinai Health System, has created a culture of continuous improvement. Mount Sinai's leaders have encouraged real time learning ("About the Mount Sinai Health System | Mount Sinai - New York", 2016). The diversity and inclusion statement provides the evidence about the organizational initiatives to nourish diversity in the team. The Sinai values are the major driving forces towards the organizational goals regarding diversity and inclusion; these include teamwork, integrity, quality, respect and saf ety. These strategies help to foster a creative workforce. Another major challenge is managing change in the organization. Health care reforms are difficult to be implemented in the health care context by leaders. Mount Sinai Hospital has developed a Five-year strategic plan based on their mission to treat people with chronic obstructive pulmonary disease. Their purpose is to give education, prevention, diagnostic, treatment to people at the end of their lives and give them home like environment. Their key priorities is to upgrade the telecommunication technologies of the hospital, implement one patient one room renovation plan, strengthen clinical practice, increase competency of their medical staff, raise the influence of the hospital to enhance its status and to implement high quality clinical practice intervention. Through these strategies, their main plan is to become a centre of excellence in respiratory and palliative care, to deliver service in the framework of integrated continuum of care and to become an institute affiliated with M cGill University in the field of pulmonary care. Policies Mount Sinai's various achievements have been possible because of influential leaders who have molded the hospital to what it is now today. They have stuck to Mount Sinai's tradition of excellence and have inspired faculties and researchers to take get strides in patient care and research. However, several leadership issues arose in the organization. Usually, leaders face difficulties two align these two processes. They have adopted various policies to look into problems that concern leaders. They identify renewing their policies to implement quality improvement in hospital. They wanted to sustain growth over time through the identification of leadership issues such as sudden crisis due to ineffective leadership and inappropriate decisions. Therefore, their policies centered on implementing organizational changes such as increasing competency in multidisciplinary team, effective meeting with quality-related committees and systematic problem-identification and problem solving process ( About the Mount Sinai Health System | Mount Sinai - New York, 2016). Mount Sinais major commitment is to provide highest standard of care, research and teaching in clinical care. It is reflected in their different policies for accessibility, code of ethical conduct of practice, consent to treatment, gender identity policy and declaration of patient values. The purpose of this policy is to maintain their status of excellence in health care. They also have policies in place for safe patient handling, providing access for person with disabilities, energy conservation standard and corporate health and safety. The policies also addressed confidential matters by privacy policy of confidentiality of public health information and procedure and privacy statement for Mount Sinai Hospital internet site. They also give importance to patients value by their policies of consent to treatment and declaration of patient values. The role of social work leaders in Mount Sinai is influential. For over 100 years, they have strived to provide compassionate and exceptional service to all patients. Social workers help health care team in all departments of Mount Sinai Hospital. They give them support in their medical practices. They not only provide support to patients and their family members during hospitalization but also to They have built a good relationship with health care provider and patients. They have inspired healthcare team to perform and helped them identify their true potential. It has been a good approach to instill confidence in clinicians and unlock new talents. Leaders at Mount Sinai are responsible for design and service of organization and maintaining organizational culture and dignity (Hafford-Letchfield et al., 2014). Programs Health administrators have a difficult and demanding role in Mount Sinai. Their several health care programs have successfully improved patient care. These programs gave the opportunity to reduce health care cost without compromising on quality. They have implemented accessibility plan for 2012-2017 to eliminate barriers in health services. The main purpose is to provide opportunity to all patients and health care staff to identify needs related to disabilities as well as maintain dignity of individual. To fulfill its vision of accessibility, the plan will address and identify methods to prevent barriers to patient with disabilities. The major barriers that will be tackled through the plan are physical barrier, communication barrier, behavioral barrier, technological barrier, infrastructure barrier and obstacles in policies. Accessibility will be reflected in their policies and procedures and level of responsibility towards the goal in each individual member at Mount Sinai. As US population is increasing, leaders are also feeling the pressure to expand their services to meet growing health demands. In this context, at Mount Sinai, aligning with the national social work leadership enhancement program, a structured program is being conducted yearly including the participation of workers in a research work. It helps to enhance their leadership and critical thinking skills along with enhanced interpersonal/communication skills. This program helps the leaders to explore in-depth knowledge and commitment in social work. To promote patient satisfaction, Mount Sinai has programs focused on shifting reimbursement from payment for service model to model based on outcome and quality of care. They have worked with community groups to arrange programs like Prescription for good health and growing up healthy in East Harlem. These programs will explore environmental factors that affect the health of children and it will enable them to improve treatment approaches. The y have introduced a children rehabilitation hospital with therapeutic facilities and play areas (Yoon et al., 2016). From the overall identification of leadership strategies and program at Mount Sinai, we found that certain attributes are essential for successful leadership in a hospital setting. Social work and health care leader have a role in getting people together to work for common goals and objectives. They know how to build team relationship and accomplish tasks. They motivate their followers to forget their own interest and work towards fulfilling greater health plans. Their values are reflected in their actions. Their role is to transform intangible values into concrete plans for better future of health care. Reference About the Mount Sinai Health System | Mount Sinai - New York. (2016).Mount Sinai Health System. Retrieved 26 July 2016, from https://www.mountsinai.org/about Hafford-Letchfield, T., Lambley, S., Spolander, G., Cocker, C. (2014).Inclusive leadership in social work and social care. Policy Press. Hauck, S., Winsett, R. P., Kuric, J. (2013). Leadership facilitation strategies to establish evidenceà ¢Ã¢â€š ¬Ã‚ based practice in an acute care hospital.Journal of advanced nursing,69(3), 664-674. Leadership - Mount Sinai Health System. (2016).Mount Sinai Health System. Retrieved 26 July 2016, from https://www.mountsinaihealth.org/about-the-health-system/leadership McCann, J. T., Graves, D., Cox, L. (2014). Servant leadership, employee satisfaction, and organizational performance in rural community hospitals.International Journal of Business and Management,9(10), 28. Schwendimann, R., Milne, J., Frush, K., Ausserhofer, D., Frankel, A., Sexton, J. B. (2013). A Closer Look at Associations Between Hospital Leadership Walkrounds and Patient Safety Climate and Risk Reduction A Cross-Sectional Study.American Journal of Medical Quality, 1062860612473635. West, M., Eckert, R., Steward, K., Pasmore, B. (2014). Developing collective leadership for health care.London: The Kings Fund. Yoon, S. N., Lee, D., Schniederjans, M. (2016). Effects of innovation leadership and supply chain innovation on supply chain efficiency: Focusing on hospital size.Technological Forecasting and Social Change.

Sir Humphrey Davy Essays - Fellows Of The Royal Society, Boron

Sir Humphrey Davy In Chemistry there are many very important chemists. One is Sir Humphry Davy. Davy was born on December 17, 1778 in Penzance, Cornwall, England. He went to school in Penzance and in Truro. In 1794 his father died, to help his family financially he got a job as an apprentice to a surgeon. The surgeon's name was J. Binghan Borlarse. In 1797 Davy became interested in Chemistry. So in 1778 he became superintendent of the Medical Pneumatic Institution of Bristol. This organization was devoted to the study of the medical value of different gases, it was here that Davy first made his reputation. He discovered the effects of nitrous oxide, which is now known as laughing gas. Davy breathed 16 quarts of the gas in seven minutes and became completely intoxicated. He had no idea that forty-five years later it would be used as an anesthetic by dentists. Davy's next discoveries were in the field of electrochemistry. He found that if he passed electricity through some substances then it would decompose. This process was later called electrolysis. Through electrolysis, Davy eventually discovered magnesium, calcium, strontium, and barium in 1808. In 1810 Davy showed that muriatic or marine acid was a compound only of hydrogen and chlorine, and contained no oxygen. Davy also made some advances in Iodine. Davy first made iodine pentoxide, a colorless, odorless, crystalline substance of high density in 1815. Davy also developed the method for the decomposition of silicates into silica by treatment with HCI. In 1802, Thomas Wedgwood and Sir Humphry Davy published a paper called " An Account of a Method of Copying Paintings on Glass, and Making Profiles, by the Agency of Light upon Nitrates of Silver." The pictures made by this process were very temporary. As soon as the negatives were removed the pictures turned black. Davy also invented the miner's safety helmet. The lamp on the safety helmet would burn safety and light the way even when there was an explosive mixture in the air. Davy didn't patent the lamp. This lead to a false claim that George Stephenson invented it, not Sir Humphry Davy. Davy received the accomplishment of being knighted just three days before he married a rich widow. Her name was Jan Apreece. In 1827, Davy became seriously ill. He became ill because of inhaling to many gases over the years. So he moved to Rome to live a peaceful life. While living in Rome, he had a heart attack and died on May 29, 1829 in Geneva, Switzerland.

Old Smyrna - The Possible Home of Homer in Anatolia

Old Smyrna - The Possible Home of Homer in Anatolia Old Smyrna, also known as Old Smyrna Hà ¶yà ¼k, is one of several archaeological sites within the modern day limits of Izmir in Western Anatolia, in what is today Turkey, each reflecting early versions of the modern day port city. Prior to its excavation, Old Smyrna was a large tell rising approximately 21 meters (70 feet) above sea level. It was originally located on a peninsula jutting into the Gulf of Smyrna, although natural delta buildup and changing sea levels have moved the location inland about 450 m (about 1/4 mile). Old Smyrna lies in a geologically active region at the foot of Yamanlar Dagi, a now-extinct volcano; and Izmir/Smyrna has been subjected to numerous earthquakes during its long occupation. Benefits, however, include the ancient baths called the Agamemnon hot springs, found near the southern coast of Izmir Bay, and a ready source of building material for architecture. Volcanic rocks (andesites, basalts, and tuffs) were used to build many of the public and private structures within the town, alongside adobe mudbrick and a small amount of limestone. The earliest occupation at Old Smyrna was during the 3rd millennium BC, contemporaneous with Troy, but the site was small and there is limited archaeological evidence for this occupation. Old Smyrna was occupied fairly continuously from about 1000-330 BC. During its heyday in the mid 4th century BC, the city contained about 20 hectares (50 acres) within its city walls. Chronology Hellenistic period, ~330 BCVillage period, ~550 BCLydian Capture, ~600 BC, after which Smyrna was abandonedGeometric, strong Ionic influence by 8th century, new city wallProtogeometric, beginning ~1000 BC. Aeolic wares, probably a small anchorage of some kindPrehistoric, 3rd millennium BC, first habitation, prehistoric According to Herodotus among other historians, the initial Greek settlement at Old Smyrna was Aeolic, and within the first couple of centuries, it fell into the hands of Ionian refugees from Colophon. Changes in pottery from monochrome Aeolic wares to polychrome painted Ionic wares are in evidence at Old Smyrna by the early 9th century  and clear domination of the style by the beginning of the 8th century. Ionic Smyrna By the 9th century BC, Smyrna was under Ionic control, and its settlement was quite dense, consisting mainly of curvilinear houses packed tightly together. The fortifications were remodeled during the second half of the eighth century and the city wall extended to protect the entire south side. Luxury goods from across the Aegean became widely available, including export wine jars from Chios and Lesbos, and balloon amphorae containing Attic oils. Archaeological evidence suggests Smyrna was affected by an earthquake about 700 BC, which damaged both houses and the city wall. Afterward, curvilinear houses became a minority, and most architecture was rectangular and planned on a north-south axis. A sanctuary was constructed at the north end of the hill, and settlement spread outside the city walls up into the neighboring coast. At the same time, evidence for an improvement in architecture with volcanic block masonry, the apparently widespread use of writing, and remodeling of public buildings suggest new prosperity. An estimated 450 residential structures were located within the city walls  and another 250 outside the walls. Homer and Smyrna According to an ancient epigram Many Greek cities argue for Homers wise root, Smyrna, Chios, Colophon, Ithaca, Pylos, Argos, Athens. The most important poet of ancient Greek and Roman writers was Homer, the archaic period bard and author of the Iliad and the Odyssey; born somewhere between the 8th and 9th centuries BC, if he lived here, it would have been during the Ionian period. There is no absolute evidence for his birth location, and Homer may or may not have been born in Ionia. It seems fairly likely that he lived at Old Smyrna, or someplace in Ionia such as Colophon or Chios, based on several textual mentions of the River Meles and other local landmarks. Lydian Capture and the Village Period About 600 BC, based on historical documentation and a predominance of Corinthian pottery amongst the ruins, the prosperous city was attacked and captured by Lydian forces, led by the king Alyattes [died 560 BC]. Archaeological evidence associated with this historic event is shown by the presence of 125 bronze arrowheads and numerous spearheads embedded in demolished housewalls destroyed in the late 7th century. A cache of iron weapons was identified in the Temple Pylon. Smyrna was abandoned for some decades, and reoccupation seems to come about the middle of the sixth century BC. By the fourth century BC, the town was a flourishing port city again, and it was refounded and moved across the bay to New Smyrna by the Greek generals Antigonus and Lysimachus. Archaeology at Old Smyrna Test excavations at Smyrna were conducted in 1930 by Austrian archaeologists Franz and H. Miltner. Anglo-Turkish investigations between 1948 and 1951 by Ankara University and the British School at Athens were led by Ekrem Akurgal and J. M. Cook. Most recently, remote sensing techniques have been applied to the site, to produce a topographic map and record of the ancient site. Sources Flickrite Kayt Armstrong (girlwithatrowel) has amassed a collection of photos of Old Smyrna.Berge MA, and Drahor MG. 2011. Electrical Resistivity Tomography Investigations of Multilayered Archaeological Settlements: Part II – A Case from Old Smyrna Hà ¶yà ¼k, Turkey. Archaeological Prospection 18(4):291-302.Cook JM. 1958/1959. Old Smyrna, 1948-1951. The Annual of the British School at Athens 53/54:1-34.Cook JM, Nicholls RV, and Pyle DM. 1998. Old Smyrna Excavations: The Temples of Athena. London: The British School at Athens.Drahor MG. 2011. A review of integrated geophysical investigations from archaeological and cultural sites under encroaching urbanisation in Izmir, Turkey. Physics and Chemistry of the Earth, Parts A/B/C 36(16):1294-1309.Nicholls RV. 1958/1959. Old Smyrna: The Iron Age Fortifications and Associated Remains on the City Perimeter. The Annual of the British School at Athens  53/54:35-137.Nicholls RV. 1958/1959. Site-Plan of Old Smyrna. The Annual of the Br itish School at Athens 53/54. Sahoglu V. 2005. The Anatolian trade network and the Izmir Region during the Early Bronze Age. Oxford Journal of Archaeology 24(4):339-361.Tziropoulou-Efstathiou A. 2009. Homer and the So-Called Homeric Questions: Science and Technology in Homeric Epics. In: Paipetis SA, editor. Science and Technology in Homeric Epics: Springer Netherlands. p 451-467.

Germany Essay Example | Topics and Well Written Essays - 250 words - 13

Germany - Essay Example Controversies also were caused because some companies doing work on the memorial colluded with the Nazi’s and other Jewish groups felt the memorial was unnecessary. Another surprising controversy was the inclusion of an underground information center. Some Jewish groups felt that the inclusion of this center was designed to make the memorial a tourist destination. They said that the memorial speaks for itself and there is no need for a special center. The underground location was praised because it did not detract from the purpose of the memorial visually, but it still created controversy. In the United States, many memorials and monuments serve a dual purpose. They try to commemorate or bring to remembrance the tragic or joyful events of a culture or civilization, while focusing on the current state of that civilization as well. There is a Jewish Holocaust Museum in Washington D.C. but no museum for American genocide because there is a National Native American Museum. The genocide is featured, but not the focus of the exhibit. Maybe Americans have a hard time facing the fact that we have made horrible mistakes in how we have behaved in the past. That is why we do not focus solely on one tragic aspect of the past when building our monuments, museums and

Software Engineering Testing tools Research Paper

Software Engineering Testing tools - Research Paper Example This research aims to evaluate and present software engineering testing tools. There are numerous software engineering testing tools available today. Many of these tools have come to be adopted and utilized as solutions to the rising demand for assurance of software quality in the software engineering industry. Within the past decade, there has been a steady increase in black-box testing techniques which are generally called model-based testing (MBT) techniques. This steady increase in black-box testing techniques may be due to the growing popularity of object orientation and modeling in software engineering. Model based testing is a general term used to indicate that a particular testing approach bases common testing tasks (like test result evaluation and test case generation) on a model of the application that is being tested. Engineering software is usually implemented in critical applications, and so improper testing can result in errors that may have severe outcomes that may cau se huge losses. In spite of the inherent limitations, software testing is an integral part of software development. It is usual for more than half of the software development time to be spent on testing the software, and this entails a critical process of selection. The Software engineering testing tools in use today are unreliable largely due to their misuse in development, as a result of poor selection Testing Purposes Testing of engineering software can be broadly deployed in various phases of the software development cycle. Testing of software involves a process of verification and validation of software programs or applications to ensure that the software is functioning as expected, and meets the technical and business requirements that the designers had in mind when designing and developing the software. Software testing is also aimed at identifying important errors, flaws or defects, in software programs that have to be corrected. (Hetzel, William C., 1988) During test planni ng it must be decided what to view as an important defect, through the reviewing of the design requirements and documents. In a broader view, we may start to question the utmost purpose of testing. Why do we need more effective testing methods anyway, since finding defects and removing the defects does not necessarily lead to better quality? The value to be derived from engineering software testing is that such tests go far beyond doing tests about the underlying code. Such activities also involve an examination of the functional behavior of

Was the Cultural Revolution 'Mao's Revolution' Essay

Was the Cultural Revolution 'Mao's Revolution' - Essay Example This revolution has been named sometimes as Mao’s Revolution owing to the fact that Mao Zedong was the initiator of this revolution and ruled the country through this period (Macfarquhar & Schoenhals 2006). The Cultural Revolution is correctly referred to as the Mao’s Revolution because it was Zedong who started this revolution and he used his tactics to commence this revolution to attain back his power and strength in the Chinese Communist Party. Mao rose to power mainly following the Second World War. He headed the Chinese Communist Party and he was a strict follower of Communism. Zedong was the one who declared the formation of the People’s Republic of China in 1949. The failure of the Great Leap Forward which was a program put forward by Zedong persuaded him to come up with a better strategy to make his stand more powerful in the party. The Great Leap Forward was a step to improve the agricultural and industrial sector of China but it had rather produced a ne gative result by leading to famine and the loss of many lives. Losses were also faced in both the industrial and agricultural sector. This produced a setback in the political career of Zedong. Liu Shaoqi and his lieutenant Deng Xiaoping were given greater importance in the party and this pushed Mao to come up with a new strategy which was the Cultural Revolution (Meisner 1999; Spence 1999). Mao Zedong was of the belief that the Chinese Communist Party had lost its original essence and its principles had been contaminated with the capitalist thoughts and acts. This was another factor which led him to push for the Cultural Revolution. Mao also argued that the society was also losing the communist path and capitalism had started to build its roots in the Chinese Society. He argued that the rich people were living their expensive lifestyles at the expense of the hard work of the poor farmers. He was of the opinion that China was moving back to its class system and thus he assessed that he had to target the younger generation for the commencement of this revolution. Mao believed that the younger generation had not been infiltrated with the capitalist thoughts and manipulation of their thinking in favor of communism would result in bringing about a change and a revolution. This led to the beginning of the Cultural Revolution by the youth in the year 1966. This revolution was thoroughly based on the thoughts and the opinions of Zedong. His personal, as well as political motives, convinced him to start this revolution and thus, it is correctly known as Mao’s Revolution (Meisner 1999; Spence 1999). The students formed groups in the year 1966 beginning from the Beijing University. They were referred to as the Red Guards. They asked for Mao’s signal and when he approved they started functioning on the national level. Millions of supporters joined the Red Guards and their main aim was to teach politicians as well as the other people to let go of capitalist p olicies. In 1966, a mass approval and supporting for Mao was shown in Beijing. This really explained a very important fact that this revolution was more about Mao and his opinions and not about what the Chinese Communist Party considered as a whole. It was initially believed that the functioning of the Red Guards would stay peaceful but this route was not followed for long.  

Non-Audit Services (NAS) Impact on Auditor Quality

Non-Audit Services (NAS) Impact on Auditor Quality The provision of Non-Audit Services (NAS) by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition. However, the recent corporate collapses in the US, Australia and elsewhere, was surprising our attention. The issue of Enron arouses great concerns on corporate governance revealing the audit independence problem when CPAs provide audit and NAS for the same clients. In the view of the fact, now a days because of NAS, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices (Salehi, M., 2009). Therefore, regulatory has been drawn to the issues of auditor provided NAS and audit quality. In fact, these services do not necessarily damage auditor independence or the quality of NAS. Because of that, this paper contributes to seen the impact of NAS on auditor quality. INTRODUCTION OF NON-AUDIT SERVICES Traditionally, audits have provided Certified Public Accountant (CPA) firms with a large percentage of their overall revenues. However, for many years consulting services constituted a relatively minor portion of the firms revenues. In recent years, firms have expanded the scope of services they offer to audit and other clients such as NAS. Today NAS provided more than 50 percent (%) or more of the total revenues earned by the CPA firms. As Accounting Today in USA (2001, April) states, the income of accounting firms in 2000 showed that the proportion of international and national assurance service was 35%, whereas that of tax advisory service and management advisory service accounted for 21% and 44% respectively. It shows that management advisory service has become the source of total income of accounting firms. NAS generally refer to the services above or beyond the related audit services or services other than traditional CPA work. Many scholars in their studies use different terms for some relevant issues, namely Management Advisory Services (MAS) and Management Consulting Service (MCS). According to Purcell and Lifison (2003), NAS as traditional CPA works including assurance, investment assurance, commerce registration and accounting affairs, tax advisory service, management advisory service, finance and investment advisory service, public offering, mergers and acquisitions services, information technology advisory service and others. However, there are three basic principles of the prohibition of specified NAS is predicated: An auditor cannot function in the role of management; An auditor cannot audit its own work; and An auditor cannot serve in an advocacy role for its client. Most of the firms growth comes from NAS that CPAs provide for their clients when dealing with auditing affairs (Purcell and Lifison, 2003). So, what the motivation and attraction in provision of NAS to companies? Firth (1997a) contends that companies usually entrust outside consultants/firms for service in the following situation: One-off assignments Urgent problems Expert techniques Arbitrating initial disputes Seeking advise Decrease the risk overall management The economic causes for offering NAS include; Growth opportunities Personnel attraction and retention Meeting clients needs Risk diversification opportunities The Sarbanes-Oxley Act 2002 states that NAS provided to a client should not be more than 5% of the total auditors remuneration; otherwise, the client must obtain pre-approval from its audit committee, as non-audit fees paid in excess of this percentage would deem the auditor as not being independent. In Malaysia, under Malaysian Institute of Accountant (MIA) suggests that audit firms should not accept any appointment if they are also providing NAS to a client; whereby the provision of NAS would create a significant threat to their professional independence, integrity and objectivity. Effective June 1, 2001, Bursa Malaysia (previously known as Kuala Lumpur Stock Exchange or KLSE) requires all listed companies to disclose non-audit fees in their annual reports. This is to protect shareholders interests and to increase corporate transparency. Consistent with the practices in other Commonwealth countries such as Australia and the United Kingdom (UK), which also have made it a requirement that non-audit fees of listed companies to be disclosed in the annual report. THE ISSUES OF NON-AUDIT SERVICES The main question/issue that arises when auditors provide or could provide both audit and NAS is whether the auditors are able to conduct their audits impartially, without being concerned about losing or failing to gain additional services, and the subsequent economic implications for the audit firm (Lee, 1993). Auditors seek to provide NAS because of the considerable economies of scope that ensue, i.e. cost savings that arise when both types of service are provided by the same firm. However, the result from several researchers show that the joint provision of audit and non-audit services gives rise to economic rents, which create incentives for audit firms to compromise their objectivity, e.g., waive audit adjustments, to retain audit clients (Palmrose 1986; Simunic 1984). For disclosure of NAS, investors should have enough information to enable them to evaluate the independence of a companys auditors. The proposed rules would bring the benefits of sunlight to the auditor independence area by requiring companies to disclose in their annual proxy statements certain information about, among other things, the NAS provided by their auditors and the participation of leased personnel in performing the companys annual audit. Generally a company required to disclose the fee paid for each NAS performed by its auditor and the fee charged for the annual audit. An exception to these general disclosure requirements is that issuers would not have to describe a NAS, nor disclose the fee for that service. In NAS and its independence, England and Australia have asked companies to publish audit and NAS fee in their annual financial report. According to Dopuch et al (2003) found that disclosure of NAS reduced the accuracy of investors beliefs of auditors independence in fact when independence in appearance was inconsistent with independence in fact. THE EFFECT OF NON-AUDIT SERVICES The dramatic increase in the nature, number, and monetary value of NAS that accounting firms provide to audit clients seen may affect their independence. Accordingly, the proposals specify certain NAS that, if provided by an accounting firm to an audit client, impair an auditors independence. Sami and Zhang (2003) investigated the effect of non-audit services on the backdrop of SECs revised rule that stressed perceived audit independence. They suggested that investors perceive that NAS impair auditors independence. According to Defond et.al. (2000) regulators are concerned about two effects of NAS. One is a fear that NAS fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business. The other is that the consulting nature of many NAS put auditors in managerial role. From the SEC regulations mandating fee disclosures (SEC, 2000), Auditors services relationship raises two types of independence concerns. First, more the auditor has at stake in its dealing with the audit client, particularly when the NAS relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of NAS, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. While, according to Firth (1997b), synergy would occur between auditor and auditee when an accounting firm provides audit and NAS simultaneously and consequently it would influence independe nce of auditor. Simunic (1984) indicates that CPA providing NAS would decrease the possibility for presenting the true financial statements and would influence the users of the statements on the recognition of CPA independence. It would further affect audit quality, the reliability of financial statements and the judgment of decision-making. How NAS Can Affect Auditor Independence? The dramatic expansion of NAS may fundamentally alter the relationships between auditors and their audit clients in two principal ways. First, as auditing becomes an ever-smaller portion of a firms business with its audit clients, auditors become increasingly vulnerable to economic pressures from audit clients. Large non-audit engagements may make it harder for auditors to be objective when examining their clients financial statements. Under any circumstances, it can be difficult for an auditor to make a judgment that works against the audit clients interest. Where making that judgment may imperil a range of service engagements of the firm, of which the audit is a fairly small part, it may be unrealistic to expect that an auditor can ignore completely what the firm stands to lose by the auditors action. Second, certain NAS, by their very nature, raise independence issues. Providing certain NAS to an audit client can lead an audit firm to have a mutual or conflicting interest with the client, audit its own work, advocate a position for the client, or function as an employee or management of the client. However, not all NAS pose the same risk to independence. Only these specific NAS that impair independence, namely: Bookkeeping or other services related to the audit clients accounting records or financial statements of the company. The prohibited services are: (a) Maintaining or preparing the companys accounting records; (b) Preparing the financial statements or the information that forms the basis of the financial statements that are required by the company and; (c) Preparing or originating source data underlying the companys financial statements. Design and implementation of financial information systems that aggregate source data or generate information that is significant to the financial statements taken as a whole, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not preclude the external auditors from working on hardware or software systems that are unrelated to the companys financial statements or accounting records. Appraisal or valuation services, fairness opinions or contribution-in-kind reports or other opinions or reports in which the external auditors provide an opinion on the adequacy of consideration in a transaction, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not prohibit the external auditors firm from providing such services for non-financial reporting purposes (e.g., transfer pricing studies, cost segregation studies and other tax-only valuations). Actuarial services involving amounts recorded in the financial statements and related accounts for the company where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the companys financial statements. This prohibition extends to providing the company with any actuarially-oriented advisory service involving the determination of amounts recorded in the financial statements and related accounts for the company other than assisting the company in understanding the methods, models, assumptions and inputs used in computing an amount. Internal audit outsourcing services relating to the internal accounting controls, financial systems or financial statements of the company. This prohibition on outsourcing does not preclude the external auditors from providing attest services related to internal controls, evaluating the companys internal controls during the audit or making recommendations for improvements to the controls, or management from engaging the external auditors to perform agreed-upon procedures engagements related to the companys internal controls. Management functions. This rule prohibits the external auditors from acting, temporarily or permanently, as a director, officer or employee of the company or performing any decision making, supervisory or monitoring function for the company. However, the external auditors may assess the effectiveness of the companys internal controls and recommend improvements in the design and implementation of internal controls and risk management controls. Human resources functions. The external auditors may not seek out prospective candidates for managerial, executive or director positions, act as negotiator on the companys behalf such as determining position, compensation or fringe benefits or other conditions of employment or undertake reference checks of prospective candidates. The external auditors may also not engage in psychological testing or other formal testing or evaluation or recommend or advise the company to hire a specific candidate for a specific job. Broker or dealer, investment adviser, or investment banking services. The external auditors are prohibited from serving as promoter or underwriter, making investment decisions on behalf of the company or otherwise having discretionary authority over the companys investments, or executing a transaction to buy or sell an investment of the company, or having custody of assets of the company. Legal services that could be provided only by someone licensed, admitted or otherwise qualified to practice law in the jurisdiction in which the service is provided. Expert services in an advocacy capacity unrelated to the audit. This precludes engagements that are intended to result in the external audit firms specialized knowledge, experience and expertise being used to support the audit clients positions in adversarial proceedings. This prohibits the external auditors from providing expert opinions or other services to the company or a legal representative of the company for the purpose of advocating the companys interests in litigation, or regulatory or administrative investigations or proceedings. This rule does not however preclude the company from engaging the external auditors to perform internal investigations or fact-finding engagements including forensic work and using the results of this work in subsequently initiated proceedings or investigations. Any other service that the Audit Committee determines is impermissible. According to Zulkarnain (2006), in Malaysia, scholars reported that only a small number of the shareholders and auditors that participated in their study believed that NAS provision increased their confidence in auditor independence. On the other hand, Teoh and Lim (1996) found that the provision of NAS was ranked as the second most important factor that undermines auditor independence. Arrunada (1999) pointed out that joint provision of audit and NAS would reduce overall costs, raises the technical quality of auditing, enhance competition and need not prejudice auditor independence or the quality of NAS, which would ultimately increase auditor independence (Goldman and Barlev, 1974). Based on the standard organization analysis, Arrunada (1999) showed that cost savings gained from the joint provision of audit and NAS will be transferred to customers as a decrease in price in both markets, and also that the provision of NAS would result in an increase in client- and firm-specific assets, where firm-specific assets would always have a positive effect on independence. This argument is supported by Grout et al. (1994), who argued that permitting auditors to perform joint services would reduce auditors dependence on a single client and encourage them to diversify as a consequence. Opponents to the joint provision of audit and NAS claimed that auditors would not perform their audit services objectively and that joint provision would impair perceived independence because ultimately they would be auditing their own work or acting as management (SEC, 2001), and managements power over the auditor could be increased due to auditors reliance on fees received (Canning and Gwilliam, 1999). Thus, it may influence their mental attitude, impartiality and objectivity, and independence of thought and action (Flint, 1988). The year 2002 had seen the biggest corporate collapses in the United States history that have raised lots of questions regarding auditors independence. For example, Arthur Andersen, being the auditor of the three biggest bankruptcies, Enron, WorldCom and Global Crossing, was heavily criticized for the collapses. It is said that Andersen was purportedly stressing more on non-audit services (NAS) than the audit itself. Auditing profession as a whole has been badly blamed for the collapses and changes were being proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). As a result, to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics as a guidelines for auditors competency and independence. In Malaysia, under MIA rules that become effective January 15, 2002, professional independence is considered impaired if total fees arising from provision of NAS to a client is 20% or more of the audit firms total annual fees received for two or more consecutive years. Before 2001, the regulators in Malaysia emphasized only on the disclosure of audit fees in the companies annual reports, as required by the Companies Act 1965. Several studies have examined whether the provision of non-audit services impairs audit quality. However, the previous studies report seems conflict in the results depending on the proxy of audit quality used. Teoh and Lim (1996) found that the disclosure on non-audit fees would influence and impair audit independence. A survey done by Gul and Teoh (1986) in Malaysia, suggests that the provision of NAS reduces public confidence in auditors independence. The auditor can be interpreted to compromise its independence if the provision of NAS is significantly tied to the issuance of clean audit opinion. Wines (1994) found that the auditors of those companies that received clean reports over the period derived a significantly higher proportion of their remuneration from NAS fees than the auditors of companies that received at least one audit qualification. This finding suggests that auditors are less likely to give qualified reports to clients financial statements when high levels of NAS f ees are involved. Firth (2002) found that companies that have relatively high consultancy fees are more likely to receive a clean audit opinion due to the non-audit work clearing up problem areas at the client company; or it might be due to high consultancy fees, thus impairing auditor independence. Ayoib, Rohami and Nor (2006) suggests that non-Big Five auditors are less independent when issuing audit reports for NAS purchased companies. This is also consistent with the preposition that large auditors are more independent than smaller auditors (DeAngelo, 1981). The results imply that audit opinion is dependent on the amount of NAS fee. It could be argued that small auditors could not resist against management pressure when issuing qualified opinion. Frankel, Johnson and Nelson (2002) suggest that their results provide evidence that auditor independence is compromised when clients pay high nonaudit fees relative to total fees. Securities and Exchange Commissions (SEC) concern about the growth of nonaudit fees relative to audit fees during the 1990s (e.g., see Levitt 2000). The SECs concern that the growth in the provision of nonaudit services compromises audit firm independence is based on the premise that the provision of nonaudit services increases the fees paid to the audit firm thereby increasing the economic dependence of the audit firm on the client. Based on the use of discretionary accruals and earnings benchmarks as proxies for biased financial reporting, Hollis, Ryan and Brian (2003) find evidence supporting the claim that auditors violate their independence as the result of clients paying high fees or having high fee ratios. DeAngelo (1981) models that as the economic bond between the audit firm and client increases the audit firms dependence on the client increases. Nonaudit fees further increase the client auditor bond by increasing the portion of audit firm wealth derived from a client (Simunic 1984; Beck et al. 1988). Nonaudit fees can also threaten independence when clients use them as contingent fees. Magee and Tseng (1990) note that while contingent fees are explicitly prohibited by audit standards, clients can create contingent fees by withholding profitable nonaudit services when the auditor does not allow the client to report its preferred financial condition. Costs and Benefits of Restricting Certain Non-Audit Services (proposals by SEC) There is increasing concern that the growth of NAS provided to audit clients affects the independence of auditors. If investors lose confidence in auditors ability or willingness to provide an unbiased and impartial examination of companies financial statements, then investors trust in the reliability of publicly available financial information, and in the integrity of the securities markets, may be damaged. Currently, accounting firms may not provide certain services to their audit clients without impairing their independence. The Securities Exchange and Commission (SEC) proposals extend and clarify those restrictions that should be used to evaluate the effect of NAS on an auditors independence and by designating certain NAS that if performed by an auditor for an SEC registrant that is an audit client, impair the auditors independence. The SECs proposals on the provision of NAS may affect to: 1. Benefits (a) Investors. For the reasons explained above, the SEC believes that the proposals will enhance auditor independence and thereby enhance the reliability and credibility of financial statements of public companies. SEC expect these benefits to inure primarily to investors who, if the proposals are adopted, should be able to review public companies financial statements with greater assurance that reliance on the statements will lead to more informed investment decisions. (b) Public Accounting Firms. SEC anticipates that the proposals will confer two primary benefits on public accounting firms: The proposals should clarify what NAS may be provided to an audit client without jeopardizing auditor independence. The proposals could improve competition in the market for the provision of NAS by public accounting firms. Because the restrictions on providing NAS to an audit client would apply equally to all accounting firms, the overall impact of the proposed restrictions may be to re-distribute the restricted NAS among the public accounting firms. 2. Costs SEC proposals on NAS may impose costs on issuers and public accounting firms. (a) Issuers. The proposed amendments have the effect of restricting issuers from purchasing certain NAS from their auditors. (b) Public Accounting Firms. Some public accounting firms provide a wide variety of services both to audit and non-audit clients. Our scope of services proposals is likely to affect these firms in several ways. The primary cost for these firms is that they individually may lose one source of revenue because they will no longer be able to sell certain NAS to their audit clients. CONCLUSION In conclusion, evidence suggests that although auditors have market based incentives to remain independent, auditor independence may be threaten when an auditor provide NAS to their clients and is reasonable that the NAS actually impair independence and quality of auditor. Hillison and Kennelley (1988) had recommended three additional alternatives to a total prohibition of NAS provision to audit clients: Offer NAS to non-audit clients only, Prohibit certain types of NAS, or Permit all types of NAS with full disclosure requirements. However, some professional and academic seen it seemed not much enough to protect auditor independence and It would further affect auditor quality. Thus, national and international professions should be redefined accounting and auditing regulation as well as scanted new regulation regarding to NAS and giving clear picture about that services to auditors as well as investors and heavy penalties, to whom overriding these regulation.

Rebellion in Margaret Atwoods The Handmaids Tale :: Handmaids Tale

Rebellion in Margaret Atwood's The Handmaid's Tale "Rebels defy the rules of society, risking everything to retain their humanity. If the world Atwood depicts is chilling, if 'God is losing,' the only hope for optimism is a vision that includes the inevitability of human struggle against the prevailing order." -Joyce Johnson- Margaret Atwood's The Handmaid's Tale analyzes human nature by presenting an internal conflict in Offred: acceptance of current social trends (victim mentality) -vs- resistance for the sake of individual welfare and liberties (humanity). This conflict serves as a warning to society, about the dangers of the general acceptance of social evils and boldly illustrates the internal struggle that rebels face in choosing to rebel. Offred is a Handmaid in the republic of Gilead and while she seems unhappy about this, she is confused about her identity and even starts to accept the role that has been imposed upon her. It seems strange that one might accept such radical changes so easily. Offred has been manipulated into believing that this sinister system was designed for her own good. Peter S. Prescott says: " Offred at first accepts assurance that the new order is for her protection." (151) She must lie on her back once a month and hope that commander makes her pregnant because her sole purpose is to act as a vessel. She even starts to measure her self-worth by the viability of her ovaries and this negatively affects her self-image. This is how Offred characterizes the deploring act : "The commander is fucking. What he is fucking is the lower part of my body. I don't say making love because that's not what he is doing. Copulating too would be inaccurate because it would imply two people,when there is only one. Nor does rape cover it. Nothing was going on here that I haven't signed up for. There wasn't a lot of choice, but there was some and this is what I chose." (Atwood,121) This statement is very dangerous. It shows how Offred has convinced herself that this deploring act is not so bad. It also shows how she is beginning to embrace the system and justify the violations that are being commited against her. By calling it a choice she has shifted the blame from her oppressors to herself and labeled the blatant crime as a mere ritual. Offred shows signs of a developing victim mentality where she accepts defeat and associates the regime's will with her own.