No Need for Pennies in Our Economy Essay - 712 Words

Every day we buy things, and to purchase these items, most of us use credit cards or bills. Do we use pennies for virtually any transactions? The answer is no, we don’t. Consequently, the penny is far and away the least useful monetary value we have. Pennies are inefficient and should be cut out of the currency. The rationale behind this conclusion is simple: the price tag of minting a penny is more than one cent. Unfortunately for the penny, two other reasons prove that we require it no longer. The first reason is that not only will the removal of pennies make us more effective, it will drop prices similar to what happened in Australia and New Zealand when they abolished their â€Å"pennies†. The second is that we know that we do not need it†¦show more content†¦Finally, who better to illustrate the need to abolish the penny than the very Department of Defense itself. In the Prairie News Register, David R. Carroll also explains, â€Å"It [Department of Defen se] abolished the use of pennies... because pennies were considered ‘too heavy’ and ‘not cost-effective to ship’† (Para. 2). Military bases overseas simply round transactions to the nearest five-cent denomination. Overall, this leads to faster transactions and more productive environments. Because the world we live in is based on competence and speed, even the slightest boost to our organization will have major positive effects on society, and the pennies will give us that slight boost. Unfortunately, some people believe that prices will rise in the event that the penny is discontinued, notwithstanding evidence to the contrary. Their reasoning being that businesses will have no incentive to drop prices, prices will not drop. In the rather unlikely event that this does happen, removing pennies will still be the better choice. According to â€Å"Penny Anti†, â€Å"On average, the customer will lose two and a half cents in each transaction. If someone engages in two such transactions per day, over a year they would lose $18.25 compared with the person given their pennies† (Para. 12). The person given their pennies would lose an estimated average of $50 in time due to pennies. Furthermore, the government loses approximately $100 million, making theShow MoreRelatedThe Price Of The Penny1003 Words   |  5 Pagesworld where the penny is abolished, when a person walks up to the checkout line to pay for a chocolate candy bar the smallest denomination coin in their pocket is a nickel. The price of the transaction could be one dollar and five cents without tax, but if the tax is included it would round to one dollar and ten cents. Customers would have replaced their pockets filled of pennies with pockets of nickels wondering if they could grow accustomed to life without the other coin. The penny, our lowest denominationRead MoreThe Value Of The Pennies : The One Cent Coins That Make No Essay1553 Words   |  7 PagesThe Pennies: The One-cent Coins that Make No â€Å"Cent† Throughout ages, humans have developed civilizations in which we plant, we grow, we produce and we trade. During the development of each culture, people also developed various methods to enhance the flow and exchange of goods and services within the country and abroad. Mankind have moved away from barter to commodity monies such as seashells, stones, arrowheads†¦ and eventually we introduced the banknotes and the coins, the two convenient mediaRead MoreIndi The Longest Time Of Development1457 Words   |  6 Pagesbefore another subsidence hit. As I said, no other created economy has encountered continuous development in the course of recent years. Actually, numerous created economies have encountered two scenes of negative development amid that period: one in 2001 after the breakdown of the website air pocket; and one in 2008 after the breakdown of the US sub-prime lodging air pocket. Indeed, even between the quickly developing rising economies, such an expanded time of development is uncommon, as the vastRead More Economy Essays808 Words   |  4 Pages Believe it or not, but, your everyday life is effected by the economy. I’m sure each person goes to the mall, and to the shoe store. Well, let’s say you just heard about these awesome sneakers, and almost everyone you know wants a pair. You go into the shoe store to find them, and they are all sold out! You have just been affected by the SUPPLY of a product. The more people want something, they higher the price will be. Then, you figure you will wait for a w hile, until the price of those sneakersRead MorePersonal Narrative : A Penny s Promise1402 Words   |  6 PagesA Penny’s Promise See a penny pick it up and all day you’ll have good luck! That was and still is a mantra of hope for many, including myself. It is one taught to children in schools across America as a way to encourage positive saving habits. On a bad day, if I find a penny my mood changes and my spirit lightens. My relationship with pennies heightened as I began middle school and realized the true value of this tiny coin. Day after day, I found pennies under couches and behind doors. I collectedRead MorePresidents Dilemma Speech968 Words   |  4 PagesPresident’s Dilemma Speech Our nation is currently in the middle of grim economic circumstances of stagflation. Inflation is high, and getting higher. Unemployment is high, and getting higher. While all of this happens, GDP continues to drop. If nothing is done about this, our nation is sure to suffer worse consequences than we have already been forced to endure. Our economy will be flushed down the toilet. This new economic policy is the answer to our prayers. With the perfect blend of fiscalRead MoreA Study On Small Cap Stocks1069 Words   |  5 Pagesindividual shares on market places determines the value of the company. Penny stocks are basically companies trading shares below $5. Obviously, the real price is more than a few pennies but compared to the big markets, they have a small value. The only thing you need to think about is that they are very unstable, and this can give you more profits or loss. If you are new to trading, this method is great to try yourself, and you don t need a huge portfolio. There are different guides and e-books, but stillRead MoreCharity Fraud And Its Effect On Society1121 Words   |  5 Pagesversus how it is, then how charity fraud is affecting the rates of our economy and finally how the economy takes and uses moneys from international charities and how if overall comes back to us. Charity is established as something that is invested in making a change in a cause, but the money donated is constantly seen by us through the fact it is all being donated to that cause. The large majority of people think that every single penny dime and dollar they donate to charity goes directly to that causeRead MoreColonists Point Of View On The American Revolution1505 Words   |  7 Pages Thomas Gage, a military governor, protested against the wicked parliament, but unfortunately, it didn t go his way. Colonists had little money to pay for things for themselves, no less a stupid soldiers needs.Colonists had to keep the soldiers needs satisfied and they had to do unfair things, like give up their own bed for a soldier. The stamp act of 1765 was another cruel thing that horrible King George imposed. Colonists had to pay an unnecessary amount of money to purchase stamps. ColonistsRead MoreGet Rid of the Penny534 Words   |  2 PagesThe penny must be eliminated as quickly as possible. The United States is in massive debt and instead of cutting programs which are vital to the economy and to citizens of the United States, the United States must find ways to cut expenses in parts that are often over looked. One great way to cut down on unnecessary spending is the penny. Believe it or not, the penny, the smallest denomination of currency in the United States is a huge waste of money. The one cent denomination has no use. You can

Vitamin D and Athletic Performance Essay - 1486 Words

Good nutrition and its role in positively affecting athletic performance has become more and more evident almost daily. Specific macro and micronutrients are better understood as to their specific functions within the body and from that how they can influence the body’s ability to perform while under duress. An example of such would be the stress of athletic performance. Vitamin D, which is also referred to as cholecalciferol, is one of the fat soluble vitamins that have been attributed to influencing athletic performance. However, vitamin D is not as much a â€Å"performance enhancing† nutrient in the sense that when taken in higher amounts it will aid athletic performance, but rather when in deficient amounts it can hinder athletic†¦show more content†¦Many factors influence how much sunlight exposure individuals receive and thus impact the amount of Vitamin D that the body can synthesize. Latitude, season of the year, time of day, sunblock, melanin content o f the skin, age, and clothing are a few of these factors. Cannell and associates describes that individuals who train and/or compete above the 35 degree latitude marker, which is half of the United States and all of Canada and Europe, do not receive enough sun exposure to synthesize enough Vitamin D, especially during the fall and winter seasons 2. Others who are at risk are those who engage in indoor sports or train primarily indoors, such as gymnasts, indoor track and field athletes, basketball players, and wrestlers to name a few. There is also a surprisingly high amount of Vitamin D deficiency described in Miami, Florida because of the extensive use of sunblock 3. Vitamin D Deficiency The definition of Vitamin D deficiency is changed almost yearly, as the laboratory levels which determine what is an adequate or inadequate level of vitamin D in the blood serum are changing as well 2, 4. Recent research studies have determined that ideal levels of vitamin D are at or above 50 ng·mL-1 from 30 ng·mL-1, which was previously thought to be adequate levels within the blood. This is problematic for several reasons, but one of the most critical reasons is that the number of diseases caused at least in part by vitamin D are on the rise andShow MoreRelatedAthletes Are Naturally Result Driven1526 Words   |  7 Pagesalmost right after workouts. For more recreational athletes who train once a day, high-carb foods should be spread out. Reap more benefits by choosing nutrient-rich sources of carbs such as whole grains and fruits which will help with recovery and performance. Carbohydrate needs based on activity level: Light: Low intensity or skill-based activities: 3-5 grams/kilogram of athlete’s body weight daily. A 150- pound (68 kg) athlete would need 204 to 340 grams per day. Moderate: Medium intensity: (1 hourRead MoreWhat Is The Relationship Between Symptoms Of Depression And Sad?1330 Words   |  6 Pageshave felt depressed due to lack of academic requirements (i.e., tests, papers) or stress felt when going through mid-term and final exams. Second, they were also surveyed prior to the start of their athletic season. Thus, they may not have exhibited symptoms of depression due to lack of sport performance pressures from coaches, family, teammates or friends. Third, participants in this study were freshman student-athletes just starting their collegiate careers. These athletes may have displayed symptomsRead MoreHow Does Vitamin D Improves The Plyometric Performance878 Words   |  4 PagesResearch Question: Does Vitamin D improves the plyometric performance in young basketball athletes? Part 1 A fat-soluble vitamin D is an essential vitamin which works as precursor steroid in biological and metabolic processes happening in human body (1). Deficiency of Vitamin D has shown a verity of adverse psychological, skeletal and muscular health issues (2). Vitamin D deficiency rate has been increased remarkably from year 1994 to 2004. There are many factors responsible for this like sunRead MoreGuidelines For Increasing Reliability Of A Student Athlete1227 Words   |  5 Pagesmember of the athletics staff or other representative of athletic interests with a view toward the student’s ultimate participation in the intercollegiate athletics program. Any other student becomes a student-athlete only when the student reports for an intercollegiate squad that is under the jurisdiction of the athletic department 3. Dietary supplement. A product intended to supplement the diet that bears or contains one or more of the following dietary ingredients: (a) vitamin, (b) mineral, herbRead MoreHealth Concerns And Its Effects On Health Essay1442 Words   |  6 PagesWalking through a strip mall, the allure of a GNC or a Vitamin Shoppe can be hard to resist. Enter through the front doors and get lost in wall-to-wall shelves of products addressing health concerns so obscure that even the most neurotic hypochondriac would feel at ease. There are probiotics, herbal therapies, bodybuilding supplements, smart pills, beverage infusions, vitamins and minerals, you name it. The products on these shelves represent the fruits of a thirty billion dollar industry that capitalizesRead MoreAnabolic Steroids And Its Effects On The Body1272 Words   |  6 Pagesanabolic steroids had done for him and decided to try it, he would later regret that decision. Anabolic steroids are drugs that reciprocate certain natural hormones in the body such as the male hormone testosterone, which can improve endurance and performance and stimulate muscle growth. Even though anabolic steroids may provide the body image and results some adolescents want, they can be harmful to the adolescent body and mind, it’s not fair to those who gained weight and muscle naturally because theyRead MoreDescription, Analysis And Discussion Of Internship Essay1684 Words   |  7 Pagestask to another, ignoring irrelevant information and planning activities. Importance of Breakfast: †¢ Why is breakfast the most important meal of the day? First, starting the day with a healthy breakfast will impact on your physical and mental performance for the rest of the day. Eating a healthy meal in the morning regulates the glucose in your blood after an overnight fast, which will boost your energy and your metabolism’s activity. Second, consuming breakfast immediately lowers the level ofRead MorePerformance Enhancing Drugs Should Be Legal1039 Words   |  5 PagesIllegal performance enhancing drugs should remain illegal they truly shatter the idea that hard work pays off, performance enhancing drugs are for cheaters, and cheaters never prosper. Performance enhancing drugs are far too easily accepted and used. Performance enhancing drugs are more prevalent, needed, and dated than many know. Athletes do not feel ashamed or the need to hide their use of performance enhancing drugs. Performance enhancing drug use is a universal thing, and using them has beenRead MoreThe Importance Of A Well Balanced Diet With Adequate Amounts Of Protein897 Words   |  4 PagesProteins are a special nutrient that play an essential role in athletic performance. Unlike carbohydrates and fats, proteins are not considered an immediate source of energy, but they are definitely considered a backup. They are the go to nutrient, â€Å"to help the body build and repair muscles, make red blood cells, maintain enzymes and hormones, and allow hair and fingernails to grow,† (Averbuch Clark, pg.66). It is important that athletes understand the significance of a well-balanced diet withRead MoreThe Healthy Benefits Of Gymnastics1736 Words   |  7 Pagesthe specific nutrition that they need for their energy, muscle s, bones, things like that. â€Å"A balanced, healthy diet that provides all the essential nutrients will help develop and maintain lean muscles as well as give her confidence for an athletic performance that is required of her as a gymnast† (Batra). Centers for disease control and prevention show that weight bearing exercises help promote bone density. As a gymnast ages, they are likely to experience a decrease in bone mass every year. Healthy

Wedding Ceremony Free Essays

Statement of Intention Pastor Price- We are gathered here today in the presence of these witnesses, to join Jennifer Anastasia Julia Littleton and Rodney Stewart Sterry II in holy matrimony. This rite of marriage in which you now come to be united is the first and most blessed tradition of mankind. A union setting forth such an ideal is not to be entered into hastily or without due consideration, but reverently, discretely, advisedly and in the sight of God. We will write a custom essay sample on Wedding Ceremony or any similar topic only for you Order Now I require and charge you both that the vows you take this day are sacred above words, and that your lives hereafter shall be bound together unbreakably. For the security of your marriage will not rest in the rite or ritual of any Church, nor in the words of any pastor or priest. The security of your marriage will lie in the true character of your soul, in the steadfastness of your devotion, and in the love you posses in your heart. Giving of the Bride Pastor Price- Doubly blessed is the couple which comes to the marriage altar with the approval and blessings of their families and friends. Who has the honor of presenting this woman to this man? Michael Littleton- I do Pastor Price- If any person can show just cause why these two shall not be joined together let them speak now or forever hold their peace. Sermon Pastor Price- In 1 Corinthians 13:4-8 the Apostle Paul beautifully guides us in the underlying meaning of love. Paul tells us that: love is patient and love is kind. It is not jealous, boastful or proud. It is not rude, self-seeking, or easily angered. It keeps no record of wrongs. Love does not delight in evil but rejoices in the truth. It always protects, always trusts, always hopes, always perseveres. Love never fails. Love bears all things, believes all things, hopes all things and endures all things. Rodney and Jennifer, as a couple you need to experience and understand the kind of love God has provided to keep your marriage vital, growing, and safe. The expressions of God’s love needed for a rock solid, invincible marriage are : †¢ Forgiving love – heals hurts and helps spouses feel accepted and connected †¢ Serving love – discovers and meets the needs and helps each other feel honored and understood †¢ Persevering love – stays strong in tough times and helps you both feel as bonded friends for life Guarding love – protects from threats and helps you both to feel safe and secure †¢ Celebrating love rejoices in the marriage relationship and helps you to feel cherished and captivated †¢ Renewing love refreshes and supports the marriage bond and helps you both to feel confident and rooted Rodney and Jennifer, the quality of love and the du ration of your marriage will be in direct proportion to the depth of your commitment. May your love grow throughout the years and continue to be the expression of your commitment to each other. Remember – LOVE NEVER FAILS Declaration of Consent Pastor Price- Rodney, will you have this woman to be you’re lawfully wedded wife, to live together according to God’s word in this holy estate of matrimony? Will you love her, comfort her, support her, honor her and keep her in sickness and in health; forsaking all others, keep yourself only to her, so long as you both shall live? Rodney Sterry- I will Pastor Price- And Jennifer, will you have this man to be you’re lawfully wedded husband, to live together according to God’s word in this holy estate of matrimony? Will you love him, comfort him, support him, honor him and keep him in sickness and in health; forsaking all others, keep yourself only to him, so long as you both shall live? Jennifer Littleton- I will Exchange of Rings Pastor Price- Though small in size, these rings are very large in significance. Made of precious metal, they remind us that love is not cheap nor easily found. Made in a circle, their design tells us that love must never come to an end; we must always keep it continuous. As you wear these rings, may they serve as constant reminders of the promises you are making today. Marriage Vows Pastor Price- Rodney, take this ring and place it upon Jennifer’s hand and repeat after me. I, Rodney; Take you Jennifer; To be my lawfully wedded wife; To have and to hold; To love and to cherish; For better or for worse; Enduring prosperity and impoverishment; In sickness and in health; Through conflict and tranquility; From this day forward; Until death do us part. Pastor Price- Jennifer, take this ring and place it upon Rodney’s hand and repeat after me. I, Jennifer; Take you Rodney; To be my lawfully wedded wife; To have and to hold; To love and to cherish; For better or for worse; Enduring prosperity and impoverishment; In sickness and in health; Through conflict and tranquility; From this day forward; Until death do us part. Prayer Pastor Price- offers a prayer of strength and blessing over the couple’s marriage. Pronouncement of Marriage By the power vested in me I now pronounce you husband and wife. Kiss Rodney you may now kiss your bride. Parting Message May the grace of God , surround and strengthen you both so that you may live in faith, abound in hope and grow in love, both now and forevermore. What God has joined together this day, let no man break apart. How to cite Wedding Ceremony, Papers

Critical Thinking Essay Research Paper CRITICAL THINKINGThe free essay sample

Critical Thinking Essay, Research Paper CRITICAL Thinking The constructs of critical thought and originative thought are both deriving increasing importance in the universe today. Critical thought allows people to understand hard constructs in a mode that is clearer and more defined. They can more readily understand those constructs if they employ critical thought. In all parts of mundane life, a individual is expected to do independent judgements. Those judgements are based on experience and cognition. Without the ability to believe critically, every state of affairs that a individual comes across would hold to be considered in isolation from all other state of affairss. When a individual encounters a job that is a new one, he or she may be able to utilize critical thought to work out those jobs. One mode in which a individual can develop critical thought accomplishments is through utilizing them in all state of affairss. By making this, a individual can spot when to utilize certain accomplishments. We will write a custom essay sample on Critical Thinking Essay Research Paper CRITICAL THINKINGThe or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page One manner of utilizing critical thought is to reexamine stuff and analyze that stuff. There are many times when critical thought is an of import construct. It is of import in the schoolroom. It is of import in the council chamber. It is of import for non merely the pupil, but besides the CEO. The female parent or the instructor can use critical thought. Doctors employ critical thought, as do nurses. Everyone employs critical thought at one clip or another whether or non this is even realized. This critical thought demands to be channeled every bit good as focused. While critical thought is of import in all businesss, it must get down in childhood. Teachers must assist their pupils to develop critical thought modes. Critical thought helps well in job resolution. Without critical thought, one must trust on old and out-of-date information. All concerns, from the simplest to the most technologically advanced, necessitate critical minds. Critical thought besides helps in decision-making. Both job resolution and decision-making abilities are critical to a comfortable concern. Persons who are critical minds can do a difference in the companies in which they are employed. Today # 8217 ; s corporations must foremost acknowledge that there is a existent demand for critical minds. It is of import for both the top direction down the line. Critical thought must be taught and built in to the manner the company or organisation performs its concern. In fact, companies and organisations must encompass the construct of critical thought. Critical thought can take to success narrative after success narrative. This type of impact gives any company or organisation credibleness. Harmonizing to Supon, one of the cardinal intents of learning critical thought is to heighten the abilities of pupils to go critical minds. Corporate leaders, educational research workers, employers, and parents have continually pushed instructors to help their pupils in the development of critical thought ability. Critical thought is a accomplishment that # 8220 ; involved non merely cognition of content by besides concept formation and analysis, concluding and pulling decisions, acknowledging and avoiding contradiction, and other indispensable cognitive activities # 8221 ; ( Supon, 1998 ) . There are proposed grounds for the accent that is presently on critical thought. Many factors can be related to this accent. They include the social factors of economic displacements globally, the airing of monolithic sums of information, and occupational mobility ( Supon, 1998 ) . Unfortunately, pedagogues face barriers that are legion when they make an effort at making believing schoolrooms. Those barriers include, # 8220 ; insecurities about their ain abilities to believe critically, fright on the portion of pupils that they will be ridiculed by their equals when they portion experiences, and instructors # 8217 ; ain fond regard to the talk method. # 8221 ; Supon notices that there are legion ways in which to get the better of those barriers ( Supon, 1998 ) . A alteration in the instructor # 8217 ; s attitude toward learning critical thought must be achieved. Harmonizing to Kirby and Goodpaster, # 8220 ; There is no Holy Grail of easing critical thought and no one Washington Y to instructional enlightenment.† When a instructor makes a committedness to leting pupils employ in larning that is both meaningful and enthusiastic, he is lending to attempts of critical thought. The instructor must hone his accomplishments by go toing seminars and staff meetings, and reading educational diaries refering the ways to learn thought. The form of everyday thought must be broken by alternate learning methods that will function to develop critical thought. The instructor must be able to believe critically in order to be able to learn the pupil to learn critically ( Moore and Parker, 2000 ) . When the attitudes and methods of pedagogues assist their pupils in the alleged # 8220 ; practical wisdom # 8221 ; that is necessary for the pupil in order to prosecute in acquisition, critical thought occurs. ( Moore and Parker, 2000 ) . When pupils recognize that there is a relationship between their ain immediate concerns and a certain instructional theory, higher criterions of believing become developed. Critical thought is portion of higher thought ( Kirby and Goodpaster, 1999 ) . Student # 8217 ; s experiences can go legitimized through critical thought. They are able to see that their experiences and their thoughts are relevant. Working together as a group can accomplish this end. Class treatments are of import to this construct. For this to work, nevertheless, the instructor must make an ambiance that is non-judgmental in order for critical thought to go fostered. # 8220 ; When instructors intentionally integrate the selected content, while encompassing and uniting pupils # 8217 ; thoughts and experiences, critical thought capacities are being conditioned # 8221 ; ( Moore and Parker, 2000 ) . By the calculated incorporation of such elements into their instruction modes, pedagogues encourage pupils in an consciousness of their ain behaviours, ideals, and values, which is both of import and important to critical thought ( Kirby and Goodpaster, 1999 ) . Teachers must make trust in their schoolrooms in order to legalize the experiences of pupils. Common regard appears to be the straightest path to swear. An pedagogue may develop trust by showing regard toward his pupils. In this manner, he can continue to developing critical thought one time trust has been established. Students who trust their instructors will be more unfastened to the sharing of their experiences. Peer ridicule and fright become broken with trust. The pupils are able to acknowledge the fact that their thoughts and their experiences have deserving and are valid ( Supon, 1998 ) . Students are able to construct cognition bases though the visual image of of import facts and constructs. This means # 8220 ; making mental images to help in acquisition, thought, and work outing # 8221 ; ( Supon, 1998 ) . Problem resolution is an of import construct in critical thought. When a pupil # 8217 ; s constructs are ocular and organized, he is able to sharpen the ability to pass on that information and those thoughts. Not merely is this of import in larning critical thought, it is besides able to earn enthusiasm and involvement from the pupil ( Supon, 1998 ) . Without critical believing the intent of the educational system would be awry. Teachers would be making a ill service to their pupils. Students would non be carry throughing their potencies. Businesss would shortly flop. Neither a physician nor a nurse would be ale to make his/her occupation. A company # 8217 ; s CEO would be out of concern. A pupil would non be able to compose a research paper. The list goes on and on. Critical thought is of important importance. It must be taught and it must be learned. Without paying attending to this mode of idea, great losingss would happen. Critical thought is an component that everyone in all walks of life demands in order to pass on successfully and to understand critical constructs, make determinations, and work out jobs. Kirby, Gary R. and Jeffery R. Goodpaster. Thinking. Upper Saddle River: Prentice Hall, 1999 Moore, Brooke Noel and Richard Parker. Critical Thinking. Mountain View: Mayfield Printing Company, 2000 Supon, Viola. # 8220 ; Penetrating the barriers to learning higher thinking. # 8221 ; The Clearing House. 1998, May 15

What Drives History Essay Example For Students

What Drives History? Essay History is the Essence of Innumerable Biographies -Thomas CarlyleWhat drives history? Before we answer this question, we must go deeper and answer a more important question: What is history? History is, simply, all of the events, ideas, people, and occurrences that have existed in the past. These things have been driven by one common factor: individuals. Although individuals driving history may seem like a rather simple answer, it is the only one that provides no flaws. One such individual who has driven history is Martin Luther. Luther, a German monk, was an inspirational figure who struggled to encourage people to think more for themselves. Martin Luther had an unconventional way of viewing the Church at the time. Luther believed that it was wrong for the Church to sell indulgences or forgiveness from god. Martin Luther thought that salvation could only be achieved through performing good deeds. During Luthers protesting, he created the 95 Theses, which were a list of arguments and problems against the Catholic Church. Martin Luther was a very strong leader, and through his teachings, many people began to follow him and share their beliefs. Eventually, this lead to the Reformation of the Roman Catholic Church, and caused a sect to break off, known as the Protestants. This drastic change lead to an immense conflict between both groups which eventually caused the ostracism of the Protestant sect to the Americas. This relocation created many thoughts that influenced the rest of the world. Martin Luthers ideas and teachings not only drove history in the past, but they continue to drive the present day. Another important individual who drove history was the Italian astronomer and scientist Galileo Galilei. Galileo discovered something so important that it changed the selfish perspective that humans were the center of the universe and led to the growth of human knowledge. Utilizing mathematics and a telescope he had developed, Galileo observed that the planets revo lved around the sun and not the Earth. This was a significant discovery because not only did it contradict what the church had taught, it also showed that the universe was not what it seemed. With this truth uncovered, many people began to fascinate over the universe. This triggered people to begin studying space extensively and eventually lead to present day space exploration. Galileo also left a lasting impression upon many great minds, such as Sir Isaac Newton, who used Galileos research and theories to further his own studies such as the physical laws, and their properties. Although Galileos research was for self-satisfaction, his discoveries lead people to develop their own individual minds and follow their own goals in life. As one can see, Galileos teachings were very influential in his day, and have lead to the present day sciences. Therefor an individual has yet again driven history.A final example of an individual who has driven history is the European philosopher Robert O wen. Owen was a man who derived a new system of economy, which we call socialism. Owen tried to develop a society where all the industries, means of distribution, and production of goods were controlled by the government. In this society, many common living problems were easily solved, such as the banning of child labor, free education, and most importantly, people receiving equal benefits and opportunities. Equality was a large part of Owens socialist society, which appealed to all citizens. Even though Owens society failed economically, many people consider it a success. Nevertheless, Owens ideas and teachings were later incorporated into many societies we see today. The economies of many Scandinavian Countries are socialist-based, and they prove to be very effective. Owen gave people a new way to think about how a society could be run fairly, and these ideas changed how people lived, thus driving history. If one views these three individuals, a religious monk, a scientist, and a philosopher, one can determine that individuals from every field drive history. There are innumerable people who have contributed to the growth of the human race. History is not driven by greed, not by necessity, but by the individual people who apply their knowledge to the conditions of their present world. .ua010e425a108569aab63a259b69d59ae , .ua010e425a108569aab63a259b69d59ae .postImageUrl , .ua010e425a108569aab63a259b69d59ae .centered-text-area { min-height: 80px; position: relative; } .ua010e425a108569aab63a259b69d59ae , .ua010e425a108569aab63a259b69d59ae:hover , .ua010e425a108569aab63a259b69d59ae:visited , .ua010e425a108569aab63a259b69d59ae:active { border:0!important; } .ua010e425a108569aab63a259b69d59ae .clearfix:after { content: ""; display: table; clear: both; } .ua010e425a108569aab63a259b69d59ae { 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; } .ua010e425a108569aab63a259b69d59ae:active , .ua010e425a108569aab63a259b69d59ae:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua010e425a108569aab63a259b69d59ae .centered-text-area { width: 100%; position: relative ; } .ua010e425a108569aab63a259b69d59ae .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua010e425a108569aab63a259b69d59ae .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua010e425a108569aab63a259b69d59ae .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; } .ua010e425a108569aab63a259b69d59ae:hover .ctaButton { background-color: #34495E!important; } .ua010e425a108569aab63a259b69d59ae .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua010e425a108569aab63a259b69d59ae .ua010e425a108569aab63a259b69d59ae-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua010e425a108569aab63a259b69d59ae:after { content: ""; display: block; clear: both; } READ: Auschwitz (1015 words) Essay We will write a custom essay on What Drives History? specifically for you for only $16.38 $13.9/page Order now

12 Best Art Schools in the World

12 Best Art Schools in the World SAT / ACT Prep Online Guides and Tips If you have a passion for art, there are some great college options out there for you! Art schools can provide you with the tools you need to develop your skills and make a career out of what you love. In this article, I'll give you a list of the best art schools in the world, tell you what each of their programs is like, and give you some tips on how to choose the right one for you. What Makes a Great Art School? The best art schools are institutions that teach students to think creatively across disciplines and provide them with the instruction and resources that will enable them to fulfill their artistic potential. All the schools on this list are forward-thinking, well-respected colleges with constantly evolving curricula that always keep pace with changes in the art world. They have international name recognition and strong reputations as a result of the successes of their alumni. These universities offer a variety of majors in artistic disciplines that will lead to fulfilling careers. They also have cutting edge facilities that allow students to make their visions a reality, whether that involves welding a giant metal sculpture or creating life-like 3D animations. Programs in the digital arts are prominent features of most of these colleges because knowledge of design programs and other art-making software is crucial in the current artistic landscape for students who hope to develop their practice into a career. The schools on this list provide excellent career counseling services to make the transition from student to professional as smooth as possible for their students. Many provide students with the opportunity to work at internships or in other professional development contexts while still in school so that they can build their experience and be prepared to take on the job world. At a great art school, you’ll be consistently inspired through interactions with some of the most interesting and creative people you’ll ever meet. If you love art, these schools will help you develop your passion and take it to places you never even thought possible! Make your dreams a (sur)reality. The Best Art Schools in the World Without further ado, here's a list of the top twelve art schools in the world ranked by reputation and quality! #1: Rhode Island School of Design- Providence, Rhode Island (US) Undergraduate enrollment: 1,976 Acceptance rate: 29% About the School: RISD is considered by many to be the best art and design school out there. With distinguished faculty members, extensive resources for students, and a strong career services department, RISD offers pretty much anything you could want in an art and design education. RISD also has an associated museum with thousands of works in its collection that span different time periods, cultures, and media. Rhode Island School of Design #2: School of the Art Institute of Chicago- Chicago, Illinois (US) Undergraduate enrollment: 2,889Acceptance rate: 61% About the School: School of the Art Institute of Chicago boasts a strong global reputation; its alumni include Georgia O'Keeffe, David Sedaris, and Edward Gorey (who is one of my favorite artists!). SAIC has an interdisciplinary curriculum, meaning that students are encouraged to experiment widely across artistic disciplines before deciding on the best medium for their ideas. The education at SAIC is highly customizable, encouraging students to be creative in combining different types of art. Off-campus study is also required at SAIC. Students can fulfill this requirement through an internship program, study trip, or study abroad experience. This provides a bridge to the art world outside of college and helps students prepare for careers in the arts. School of the Art Institute of Chicago #3: California Institute of the Arts- Valencia, California (US) Undergraduate enrollment: 984Acceptance rate: 24% About the School: CalArts is an internationally recognized art school that encourages students to go beyond the boundaries of traditional media. It has a strong focus on individualized attention for each student. Students are also given a high level of creative freedom and independence in their studies- artistic promise is the number one criteria for admission. CalArts also participates in the Community Arts Partnership, which gives students the opportunity to teach art to youth in Los Angeles while gaining experience and earning an income. The Institute provides resources such as internships and mentoring programs for students to help them translate their artistic skills into a career after college. California Institute of the Arts #4: Central Saint Martins College of Art and Design- London, England Undergraduate enrollment: 3,013Acceptance rate: Not reported About the School: Central Saint Martins is a constituent college of the University of the Arts in London. It is considered one of the world’s leading institutions in art and design education. The college offers nine different areas of study to students, including Graphic Communication Design, Fine Art, and Jewelry and Textiles. Students are encouraged to develop their ideas beyond the accepted boundaries of each artistic discipline and to always be open to new approaches and ideas. Facilities include digital fabrication studios, letterpress studios, a digital media lab, an animation lab, and more. CSM College of Art and Design #5: Parsons School of Design at The New School- New York City, New York (US) Undergraduate enrollment: 6,695Acceptance rate: 51% About the School: The New School emphasizes a design thinking approach to solving problems on a global scale. Parsons is dedicated to remaining on the cutting edge of arts education; it strives to continually embrace new trends and interdisciplinary approaches to the arts. It also has a community service and social justice focus, encouraging design projects that have tangible outcomes in the world. Parsons provides one-on-one career counseling to students as well as connections to jobs and internships through the Center for Student Success. Parsons #6: Berlin University of the Arts- Berlin, Germany Enrollment: 3,618Acceptance rate: 20% About the School: The Berlin University of the Arts is the largest art school in Europe. Its faculty includes some of the most well-respected contemporary artists in the world, including Chinese artist and social activist Ai Weiwei (watch the documentary Ai Weiwei: Never Sorry about his work- it’s super interesting). There are four colleges within the University system that specialize in Fine Arts, Music, Design, and Performing Arts. Berlin University of the Arts has more than 170 international partnerships with other universities. The university hosts over 500 events every year and is a key cultural venue in the city. Students present their work to the public in exhibitions, concerts, dramatic productions, evenings of song, readings, and lectures. Berlin University of the Arts #7: Pratt Institute- New York City, New York (US) Undergraduate enrollment: 3,439Acceptance rate: 50% About the School: Pratt is at the center of the New York art scene, and is consistently ranked among the top art and design colleges in the world. A highly distinguished faculty made up of leaders in artistic fields means that students will make meaningful connections to the art world during their time at Pratt. Career Counseling services are excellent and have a high job placement rate after graduation. Pratt also sits on a beautiful enclosed campus that gives students a sanctuary apart from the hectic city life. Pratt Institute #8: ArtCenter College of Design- Pasadena, California (US) Undergraduate enrollment: 2,005Acceptance rate: Not reported About the School: ArtCenter College of Design has a distinguished reputation. Alumni include the advertising genius behind the "Got Milk?" campaign and the concept illustrator who gave R2-D2 life! The college is always willing to change with the times, and has added six undergraduate departments since 1970, the most recent being Interaction Design in 2012. ArtCenter College of Design was the first design school to install computer labs on its campus in the 1980s. Its â€Å"Designmatters† educational program gives students the opportunity to work on design projects that have a positive social impact. ArtCenter is known for its international focus and interdisciplinary curriculum that encourages transcendence of individual artistic mediums. ArtCenter College of Design #9: Glasgow School of Art- Glasgow, Scotland Undergraduate enrollment: 2,195Acceptance rate: Not reported About the School: Glasgow School of Art is Scotland’s only public self-governing art school. It is divided into two campuses: the School of Fine Arts and the School of Design. GSA is at the head of research in creative disciplines, with research centers including the Digital Design Studio, the Institute of Design Innovation, the Mackintosh Environmental Architectural Research Institute, and the Glasgow Urban Lab. Glasgow School of Art also has an extensive student and staff exchange program with about 75 of the world’s leading Art, Design and Architecture schools. Numerous alumni have won the Turner Prize, the most prestigious award in the British art scene given to one artist under 50 every year. Glasgow School of Art #10: China Central Academy of Fine Arts- Beijing, China Undergraduate enrollment: 4,700Acceptance rate: Less than 10% About the School: The China Central Academy of Fine Arts is one of the most selective schools in China and is considered China’s most prestigious art academy. It is made up of six specialty schools: the School of Fine Art, the School of Chinese Painting, the School of Design, the School of Architecture, the School of Humanities, and the School of Urban Design. The School of Design has been heavily involved with national Chinese design projects, including designs for the 2008 Beijing Olympics. The Academy is also home to a huge museum that includes over 2,000 Chinese scroll paintings that date back to the Ming Dynasty. #: National School of Fine Arts- Paris, France Undergraduate enrollment: Not reportedAcceptance rate: Not reported About the School: The National School of Fine Arts holds 450,000 items in its collections in the form of books and artworks; this is one of the largest public collections in France. Faculty and alumni include many internationally recognized artists. The five-year curriculum is made up of two consecutive "cycles," the first lasting three years and the second two years, in which students learn the fundamental practical and theoretical components of artistic creation. National School of Fine Arts- Paris #12: Tokyo University of the Arts- Tokyo, Japan Undergraduate enrollment: 3,302Acceptance rate: 30% About the School: As the only national arts university in Japan, Tokyo University of the Arts seeks to develop Japanese art and culture and emphasize a spirit of artistic freedom and creativity. Through collaboration with other universities and institutions, TUA works to create new forms of artistic expression and demonstrate the power of art to influence global trends. TUA also runs an exchange program with the School of the Art Institute of Chicago. Tokyo University of the Arts Which Art School is the Right Choice for You? It's difficult to decide on the right art school when there are so many great options out there. The first thing you should think about is location. Would you consider going to another state or country for college? Or would you prefer to stay closer to home? From there, you can decide which schools in the area of your choice appeal to you most. Are you looking for a city, suburban, or rural atmosphere? One factor that sets many of these colleges apart is the level of specialization throughout the curriculum. For example, ArtCenter College of Design requires students to choose an artistic discipline right away rather than including a year of foundational courses. This might be fine for you if you're convinced that you want to make a certain type of art, but it might not be the best fit if you're still not sure of your concentration. Rhode Island School of Design, on the other hand, requires a baseline course of study for all freshman before they're split up into their separate artistic disciplines sophomore year. It's also very important to consider whether each school offers the types of opportunities and facilities you want. If you're more design-oriented than fine art-oriented, you might consider a college like Parson's or ArtCenter College of Design. These schools have programs that focus on the practical application of design-thinking to solve problems in the real world. If you're hoping to spend some time studying abroad in college, you might think about School of the Art Institute of Chicago, which requires students to complete an off-campus study program. Fully explore what each school has to offer before making a decision based on first impressions. What do you want to get out of your arts education? Consider the potential connections you'll form with faculty and the surrounding artistic community. This type of networking can be a huge help down the road. Schools in New York City like Pratt and Parsons have an advantage in this regard since they're located in one of the central hubs of the art world. All of the schools on this list have great things to offer, but if you choose one that strongly appeals to your interests and provides the specific types of programs you're looking for, you'll be in for an amazing college experience. What's Next? If you want to apply to one of the best art schools in the world, you'll need to put together a portfolio. Learn more about how to create an art portfolio that showcases your strengths. Are you still researching colleges (or haven't started yet)? If so, take a look at this guide to the college research process for some helpful tips. If you're worried about paying for college, there are tons of scholarships out there for you. Read this article on the best scholarships you can win as a high school senior. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Supply Chain Management in the Healthcare Institution Research Paper - 5

Supply Chain Management in the Healthcare Institution - Research Paper Example This can be attributed to the fact that world health bodies frequently update the global stock in medical supplies depending on the emerging trends (Toba, Tomasini & Farhan, 2008). Hospitals rely on these changes in the ordering of medical supplies. However, the quality of the supplies does not create the main problem in supply chain management, but the activities applied to the supply chain management. The difference in the strategies used in supply chain management creates the difference in the cost and efficiency of the process (Toba, Tomasini & Farhan, 2008). Disregard of the process of supply chain management creates the main challenge in making the process efficient and quality. To overcome these challenges Toba, Tomasini & Farhan (2008) suggest that managers should update their technological position and emerging trends in supply chain management. This will create an organization with a lot of sensitivity in terms of coming up with effective logistics procedures. Additionally, this will open up opportunities for the organization to refer to supply chain management bodies and programs that will aid in transforming the state of supply management systems in organizations. Other significant challenges in supply chain management in healthcare institutions include outdated IT systems, lack of executive involvement, poor infrastructure, poor distribution and inventory management and non-improvement of the procurement process (Toba, Tomasini & Farhan, 2008). In overcoming challenges in decision-making processes regarding purchasing decisions, Toba, Tomasini & Farhan (2008) advise that institutions should disregard the majority rule. This mode of making decisions should be replaced by the consensus method which minimizes the occurrence of misunderstandings and opposition. This also increases the compliance rate from physicians.

LAN Networks Coursework Example | Topics and Well Written Essays - 250 words

LAN Networks - Coursework Example They will use the Ethernet cables to connect all the computers, DVR, VoIP phone, and game console to the network. They can then hook the router to the modem to connect to the internet. In this way all the devices can access the internet provided that the router is configured and allows them. The justification for the above requirements is that the family is in possession of several devices that need internet connectivity. The recommended devices will make this possible. The modem is connected to the router so that the router access the internet through the ISP assigned IP address. This dynamically assigns each of the devices IP addresses thus enabling the m to access the internet. The enterprise-level company will require a large server room with several servers, routers, bridge, and network switches to connect to the several hundred business users of their network. Each device will connect to the switches via wired or wireless access. Wired access will include Ethernet cable, at least a cat5e twisted pair of the fiber optic Ethernet cable. The network switch will be used for routing information from their network to the internet. The routers will be the gateway to the network thus will be used to connect the enterprise’s LAN and the internet thus giving them access to a good firewall. The bridges will be used to direct the traffic over the network. The three most common types of server applications are email servers, List server, and Telnet servers. Email servers are computers that keep records of each and every mail that comes in and leaves the network. List servers are computers that for the users or one way list that gives announcements, newsletters or even advertising. Telnet servers are computers that help the users to sign in to host computers and perform tasks as if they are working on their computers. Even though the servers can be combined, I will not combine all of them. I will implement two

Statistics Term Paper Essay Example | Topics and Well Written Essays - 1250 words

Statistics Term Paper - Essay Example Interpretation of data and results is one fundamental concern of using statistics in the fields of business and economics. One important statistical tool that for many years has become proven to help businessmen and economists is the analysis of variance (ANOVA). Analysis of variance is a significant component of inferential statistics and it tries to measure the difference between two or more independent groups or variables. In this paper, the proponent tries to discuss ANOVA as a significant statistical tool for business and economics especially in inferential statistics and in tests of difference for three or more independent groups, variables or data. Analysis and interpretation of data are important roles associated with inferential statistics. This statistics has different statistical tools or test for the analysis of interval, ratio, nominal and ordinal data. For making inferences from or conclusions on larger groups or populations, or even in generalizing information gathered in one or more samples, inferential statistics has been proven effective in doing so. The goodness of samples is very important to consider in order so as to ensure effectiveness of inferential statistics. In addition, sampling techniques or procedures are necessary or of great importance prior to the use of inferential statistical tools. In reality, the only way to find what specific tool in inferential statistics is necessary for any research problems or studies depends on the nature of data. It is in this reason that inferential statistics is subdivided into two groups: parametric and non-parametric tests. Non-parametric tests are tests that do not require normal distribution and they utilize both nominal and ordinal data (Bajpai 678). One could say that the distribution is not normal when the value of skewness is either positive or negative. Skewness is positive when the mean is greater than the median and

Impact of Bullying on Child Personality

Impact of Bullying on Child Personality Munira Minaz Ali This paper discovers the bullying behavior as a common feature and, a nightmare in schools and colleges throughout the world. It is a troublesome repetition in school that infringes on child’s wellbeing, dignity and, security. The physical, academic and, psychosocial consequences of bullying can never be underrated. Therefore this paper will give insight about the meaning, extent and, causes of bulling through various theories and literature. The characteristics of bullies their victims and the effects of bullying on physical psychological health were also discussed. Finally intervention strategies that involved school system, family and children can be implemented and evaluated for both bullies and their victims. We do know that school age is a time in which a young child continues to shape up and undergo many physical and psychological developments. However during this time if the child development is disturbed by any violence and ferocity it can lead to long lasting physical, mental and emotional harm. Bullying is one of the common forms of violence that has a significant and long lasting effect. It is spacious area of interest due its negative psychological outcomes and academic performance of children. It is acknowledged as a serious problem which has an adverse effect on wellbeing of a child.This paper attempts to elucidate the causes of bullying with respect to different theories, characteristics of bully and victim, effects of bullying on victim and bully itself and at the end possible strategies would be discussed to control the act of bullying. Catherine Rothon (2011) defines bullying as â€Å"Bullying is broadly defined as a desire to hurt and the execution of a harmful action; it is characterized by repetition and either a physical or a psychological power imbalance† (p.579). In the report of anti-bullying working group, (2013) Professor Olweus regarded bullying as negative behaviors that are done deliberately and repeatedly against individuals who has trouble defending themselves (p.16). James (2010) reported that on the survey of bullying around the world, the rate of victimization is 9% -32% and rate of bullying is 3% 27%. In addition, the report of anti-bullying working group, (2013) reported the international comparison of 39 countries and showed percentage of bullied children as 39.2%. Moreover, boys are more likely to be involved in bullying and become target of physical aggression whereas girls are comparatively less involved in bullying and usually involved in spreading rumors and gossips (Moseley, 2011). This is also supported by (Boyle, 2005; James, 2010; Hanif, Nadeem Tariq, 2011). In Pakistan there is no proper statistics available about bullying but the cases of bullying are escalating every year. Bullying is characterized by a multi-factorial approach of causation. Moseley, (2011) highlighted that family life is one of the cause of bullying for instance, if authoritarian parents create a harsh and restricted environment, it can increase the chances of adopting negative behaviors. Adding to this, many children feel unloved therefore they use bullying as an opportunity to make them feel happy and stronger than victim. Besides, many children want to appear themselves dominant on others and, pretend to be tough. Gottfredson and Hirshi (1990) proposed low self-control theory as a cause of bullying. This theory elucidate that low self control is the main source of aggressive behaviors. Also, the child is insensitive to others and, likes to hunt for instant gratification (Darmawan, 2010). Another theory highlighted by Darmawan, (2010) is differential association theory which suggests that individuals associated with felonious peers or living in an offending environment are involved in unsociable behaviors and often attracted towards bullying. In regards to this, Darmawan (2010) referred social learning theory of bandura (1977) and, describe three conditions that increase the likelihood of child’s hostile behavior i.e. when the model is persuasive enough or he/she is rewarded on bad deeds rather than punishment and has comparable features with child. Furthermore, Robert Angrew (2001) proposed general strain theory which explains negatives feelings created by strain can put the child at risk of adopting delinquent behaviors and it’s a coping strategy to release their stress (Erikson, Nielsen Simonsen, 2012). Many studies found that children who suffered from physical or emotional abuse, maltreatment and, rejection are usually involved in bullying (Espelage et al., 2000). Most of the bullies resemble in their characteristics. Smokowski Kelly, (2005) stressed that they are aggressive and likes to dominate themselves. Moreover, they tend to scare others because of their physical strength and disobedient attitude. Research suggests that their families are often unfriendly and indifferent towards them (Smokowski Kopasz, 2005). Additionally, Carla Bennett, (n.d.) and Brown Patterson (2012) enlightened that they are energetic, impulsive and have high self-esteem. They use their violence to get what they want and Lack sense of empathy for their victims. They are bad-tempered and cannot tolerate frustration (Blazer, 2005; Smokowski Kopasz, 2005). In contrast, victims address peer abuse, more quiet, anxious and sensitive. They lack communication skills, problem solving ability and are unconfident. (Smokowski Kopasz, 2005).Likewise Bennett, (n.d.); Boyle (2005) identified that they are physically weak, lack interpersonal skills and, hesitate to go to school. Such children have over protective family and their Parents fail to teach conflict resolution skills (Bennett, (n.d.); Smokowski Kopasz, 2005). Psychologically bullying dispose devastating effects on child’s personality for both, victim and bully. This includes physical, academic, and psychosocial effects that have prodigious impact on individual’s life. Aluedeet al (n.d.) highlighted physical effect on victim that includes headaches, migraine, panic attacks, sweating, palpitation and frequent illness. Brown Patterson (2012) and report on anti-bullying (2013) highlighted academic effects of bullying such as poor performance and, feeling reluctant in attending school. Studies suggest that such students fail to achieve excellence academically due to inability to concentrate (Darmawan, 2010; Adams Lawrence, 2011). Besides, literature indicated that such children suffer from attention deficit disorder (Smokowski Kopasz, 2005). Furthermore, according to Fekkeset al., (2014), the chances of developing psychosocial problems are relatively higher in victims as compare to non-victims. These individual faced great diff iculty in building relationships and social adjustment. They are poor in making friends, group gathering and tends to remain alone most of the time due to the fear of getting hurt (Adams Lawrence, 2011). In regards to this, they feel isolated and, have poor sense of belonging to groups and families. Adams Lawrence, (2011) further elucidate that their insecurity has been compromised and, they go for safer and restricted areas. They usually experience estrangement and find difficulty to intermingle in a positive manner. Researchers found that these children more vulnerable to depression, anxiety disorder and in the extreme cases have suicidal ideations (Noret et al, 2009; Fekkes et al., 2014). Moreover, Smokowski Kopasz, (2005) proposed that most of the victims are likely to have sense of inferiority complex, and consider them as failures. Likewise these children also experience misperception, rage and, low self-esteem (Boyle, 2005). Apart from these effect, bullying possess long lasting distresses in later life of these young ones. When they reached adulthood, they encountered trouble in making personal relationships and adjustment in their marital life. Besides they may overreact on unimportant situations (Smokowski Kopasz, 2005). Studies indicated that in adulthood, male victims may experience shyness with women and have complications in sexual relationships. Similarly they may take part in vengeance including murder and other criminal acts (Smokowski Kopasz, 2005). However bullying does not only distress victims but it also has undesirable consequences on bully itself. Bullying also cause academic and psychosocial effects on bullies. Studies suggest that bullies have negative consequences in later life if they are allowed to bullying without any interference (Boyle, 2005). Noret et al, (2009) concluded that bullies are pervasively involved in negative behaviors. Smokowski Kopasz, (2005) highlighted that academically they achieve low grades in school and do not like school environment. They usually show low potential in employment settings in their later life. From social aspect James, (2010) elucidate that as these children grow older they develop undesirable social skills and involved in acts that are against societal norms. Additionally, they are usually involved in the acts that include vandalism, burglary and truancy (Boyle 2005; Blazer 2005). Longitudinal studies found that they are hostile and usually have few friends. They are poor in m aintaining good relationships. From Psychological aspect Smokowski Kopasz, (2005) highlighted that most of the bullies are involved in substance abuse and drug addiction. They are hyperactive and unable to control their aggression. Besides they have high self-esteem and usually fight with others to satisfy their own desires (Erikson, Nielsen Simonsen, 2012; Boyle, 2005). In regards to this, â€Å"emotional and developmental scars can persist into adolescence and beyond† (Mosley, 2011). Bullies also suffers from long lasting effects throughout their life. Patterson, (2012) regards bullying as a gateway toward the juvenile crime and criminal activities for bullies. Smokowski Kopasz, (2005) further explains that adults who were bullies as children, they generally express violent behaviors towards their spouse and use severe physical punishment on their own kids. Moreover they are unsuccessful in their life and are unable to work in corporation with others. Smokowski Kopasz, (2005) also suggested that they have increase tendency to develop mental disorders such as conduct disorder and depression in their later life. Therefore certain steps are essential to control bullying. Many schools neglect the act of bullying and consider it as a part of child’s life. James, (2010) suggested that schools and collages should take strict measures against such acts. From my point of view this can be done by developing zero tolerance policy in schools. Cohen Freiberg (2013) emphasized that school is a place of developing healthy and positive relationships therefore, I suggest that it is essential to improve school environment in such a way that it can support the weak students and prevent them to become a victim of bully. This can be done by giving professional training to staff members, limited entry exits in schools and supports the children emotionally and academically both, the victim and bully. Besides, Seeley et al., (2011) emphasized that teachers should increase the supervision of students at school settings. I recommend that it can be done by monitoring attendance, calling parents when the stu dent is absent and checking student’s activities. Moreover,in my opinion counseling should be done with both bully and victim. The bully should be counseled to control their bad conduct and victim should be counseled to strengthen them and solve their problems assertively. Moreover, blazer (2005) highlighted that many parents consider bulling as normal and it would make their children tough. Lawner Terzian (2013) suggested that parental involvement is effective in dealing with bullying. Therefore, I advise that awareness should be given to parents, to understand the seriousness of this problem so that they can reinforce positive behavior and appropriate interpersonal interaction. Moreover, the attitude of bullies can be changed by cognitive restructuring that challenges the dysfunctional thoughts. From my point of view modeling, social skills training and role play can help to change these dysfunctional thoughts. Furthermore, I understand that through short moralizing storie s and activities, student can be betrothed in the discussion related to bullying. This would help the bully in realizing their bad deed and attempts in changing their behaviors. On the other hand, this would make victims confident enough to respond assertively and to overcome their fears. Moreover, expressive art therapy needs to be made for such children. Those victims who cannot report bullying or disclose their victimization can express their feelings through writing, drawing and other activities and for bullies it’s a good way to ventilate their aggressive thoughts and feelings through drawings and writings. Other than that, I would suggest that there is a need to explore the prevalence of bullying in Pakistan due to unavailability of statistics to provide the baseline data for planning the interventions. In conclusion, bullying is a pervasive behavior. It is a complex emotional and social trend that has significant negative consequences for all. It should be addressed properly and affords should be made at both, individual and system level. As it left psychological scars on child’s personality, its prevention is essential to safe child from suffering and emotional trauma. Therefore interventions should be done appropriately and its evaluations carry intense importance. References: Adams, F. D. Lawrence,, G. J. (2011). Bullying Victims: The Effects Last Into College Authors.  American Secondary Education, 40 (1), pp. 4-13. [Accessed: 19 Mar 2014]. Aluede, O. A., Adeleke, F., Omoike, D. Afen- Akpaida, J. (n.p.). A Review of the Extent, Nature, Characteristics and Effects of Bullying Behaviour in Schools.  Journal Of Instructional Psychology, 35 (2), pp. 151-157. [Accessed: 19 Mar 2014]. Bennett, C. (n.p.).  Literature Review of Bullying at Schools. [e-book] pp. 1-20. [Accessed: 19 Mar 2014]. Blazer, C. (2005).  Literature Review on Bullying. [e-book] florida: Research Services Office of Accountability and Systemwide Performance. pp. 1-20. [Accessed: 19 Mar 2014]. Boyle, D. J. (2005).  Youth Bullying: Incidence, Impact, and Interventions. [e-book] Newark,: Violence Institute of New Jersey at the University of Medicine and Dentistry of New Jersey. pp. 1-11. [Accessed: 19 Mar 2014]. Brown, C. Patterson, S. T. (2012). Bullying and School Crisis Intervention.  International Journal Of Humanities And Social Science, 2 (7), pp. 1-5. [Accessed: 19 Mar 2014]. Bullying and Mental Health. (2005). [e-book] Australia: Commonwealth of Australia. pp. 1-6. [Accessed: 19 Mar 2014]. Bullying in school: A study of Forms and Motives of Aggression in Two Secondary Schools in the city of Palu, Indonesia. (2010). [e-book] norway: Centre for Peace Studies. pp. 1-111. [Accessed: 19 Mar 2014]. Bullying in Schools: Attitudes of Children, Teachers and Parents. (2011).  INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS, 3 (8), pp. 1-7. [Accessed: 19 Mar 2014]. Cohen, J. Freiberg, A. (2013).  SCHOOL CLIMATE AND BULLYING PREVENTION. [e-book] pp. 1-5. [Accessed: 19 Mar 2014]. Copeland, W. E., Wolke, D., Angold, A. Costello, J. (2013). adult psychiatric outcomes of bullying and being bullied by peers in childhood and adolescene.  JAMA Psychiatry, 504 pp. 1-8. doi:10.1001/jamapsychiatry.2013.504 [Accessed: 19 Mar 2014]. Eriksen, T. L. M., Nielsen, H. S. Simonsen, M. (2012).  The Effects of Bullying in Elementary School. [e-book] Germany: pp. 1-47. [Accessed: 19 Mar 2014]. Fekkes, M., Pijpers, F. I., Fredriks, A. M. Vogels, T. (2014). Do Bullied Children Get Ill, or Do Ill Children Get Bullied? A Prospective Cohort Study on the Relationship Between Bullying and Health-Relatedsymptoms.  Pediatrics, 117 (5), pp. 1568-1574. doi:10.1542/peds.2005-0187 [Accessed: 19 Mar 2014]. Hanif, R., Nadeem, M. Tariq, S. (2011). Bullying in Schools: Attitudes of Children, Teachers and Parents.  INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS, 3 (8), pp. 1-7. [Accessed: 19 Mar 2014]. James, A. (2010).School bullying. [e-book] London: NSPCC. pp. 1-21. [Accessed: 19 Mar 2014]. Kelly Holland Kopasz, P. R. S. (2005).  Bullying in School: An Overview of Types, Effects, Family Characteristics, and Intervention Strategies. [e-book] USA: BNualtliyoinnagl Ainss oSccihatoiooln: oAfn S oOcivael rWvoierwkers. pp. 1-10. [Accessed: 19 Mar 2014]. Lawner, E. K. Terzian, M. A. (2013).  What Works for Bullying Programs: LESSONS FROM EXPERIMENTAL EVALUATIONS OF PROGRAMS AND INTERVENTIONS. [e-book] pp. 1-9. [Accessed: 19 Mar 2014]. Literature Review: Bullying. (2011). [e-book] pp. 2-6. [Accessed: 19 Mar 2014]. Literature Review: Bullying. (2011). pp. 1-6. doi:Walden University/SOCI-4080-12 [Accessed: 19 Mar 2014]. Rivers, I., Poteat, V. P., Noret, N. Ashurst, N. (2009). Observing Bullying at School: The Mental Health Implications of Witness Status.  American Psychological Association, 24 (4), p. 211–223. doi:10.1037/a0018164 [Accessed: 19 Mar 2014]. Rothon, C., Head, J., Klineberg, E. Stansfeld, S. (2011). Can social support protect bullied adolescents from adverse outcomes? A prospective study on the effects of bullying on the educational achievement and mental health of adolescents at secondary schools in East London.  Journal Of Adolescence, 34 p. 579–588. doi:10.1016/j.adolescence.2010.02.007 [Accessed: 19 Mar 2014]. Ruairà ­ Quinn T.D. (2013).  Action Plan On Bullying. Report of the Anti-Bullying Working Group to the Minister for Education and Skills. [report] pp. 1-126. Seeley, K., Tombari, M. L., Bennett, L. J. Dunkle, J. B. (2011).  Bullying in Schools: An Overview. [e-book] U.S: U.S. Department of Justice. pp. 1-12. [Accessed: 19 Mar 2014]. Veenstra, R., Lindenberg, S., Zijlstra, B. J. H., Winter, A. F. D. Verhulst, F. C. (2007). The Dyadic Nature of Bullying and Victimization: Testing a Dual-Perspective Theory.  Child Development,, 78 (6), p. 1843 – 1854. [Accessed: 19 Mar 2014].

Tyranny can Never be Completely Removed Essays -- essays research pape

From fictional novels to real life experiences, tyrants who have been removed from power will only be replaced by the next, thus negating the original objectives of the revolution that was once hard fought for. Animal Farm by George Orwell is a story of which animals overthrowing their tyrant owner and establishing a nation of their own. As time passes, the more intelligent of the animals taste the lure and addiction of power, turning out to become the tyrants they once abolished. A leading Irish figure in 20th century theater, George Bernard Shaw, once said "Revolutions have never lightened the burden of tyranny, they have only shifted it to another shoulder." Tyranny is yet to be diminished since human (animal) nature is selfish and only seeks the good of oneself. When one steps down, another rises from the crowd, repeating this pattern of a power shift. Basically, those with the influential powers and support of many, tend to obtain power. This does not allow the power to be share d amongst the commoners. The grasp of tyranny is to be hovering over the masses and time by time the one abusing the power would be switched. History demonstrates to us that Shaw's observation applies in any era. After the expulsion of the previous tyrant, the masses believe that all are equal, but as time flows, some become ?more equal than others? (133). From the beginning, when the revolution was yet to be complete, Old Major introduced the basic idea of revolting against Mr. Jones, their owner. In his final speech to provide his fellow animals with a boost, the old boar reminded them that they must not follow in the steps of the tyrant they hated. ?Even when you have conquered him, do not adopt his vices? (31). As the cornerstones of Animalism a... ...is overwhelming power overcame him. Nothing was changed after all. Leaders have all been the same, as many fall into the same traps or follow the footsteps as previous ones in power. George Orwell?s Animal Farm is a definite entertainment and moral. One of the main themes, human nature dictates that revolutions are bound to fail, incorporates with what George Bernard Shaw said about revolutions. ?Revolutions have never lightened the burden of tyranny, they have only shifted it to another shoulder.? Tyranny is part of life. It cannot be avoided unless God rules over man as William Penn suggested. ?Men must be governed by God, or they will be ruled by tyrants.? As one succeeds to power, original objectives most likely are neglected while becoming tyrannical like the previous. Shaw?s observation serves as a core of Animal Farm, an illuminating and realistic lesson.

Ethics and Financial Services Essay

Question A1 Outline the frauds identified in the case and explain the inconsistencies with proper accounting treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 marks; approximately 800 words) Answer: Livent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (GAAP) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies – objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there are several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback scheme At the very beginning of the entire fraud by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to transfer the revenue of the company secretly to their own pockets. They made the fake transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate evidences of charging fees. Manipulation of accounting records The kickback scheme sacrificed the net profit of the company, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its revenue from the box office to show that it kept good income statement with good  profit. Also, they asked the accountants at Livent to modify the financial statements to hide the potential financial problems Livent had and to exhibit good operating performance to attract more investment. Drabinsky even used special software to manipulate the financial statements to make them as if they were the original record and hard to be detected. Keeping the fraud as secret to auditors With the help of the special software, Livent Inc. was able to keep two records of their financial performances, the phony one and the real one. And the outside auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livent’s outside auditing company, could hardly see signs of fraud during annual auditing. Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be based on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two partners urged the internal accountants to modify the seasonal expenses and liability is definitely away from the proper professional behaviours. Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding plans of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary modification of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the manipulation looked as if they were the original data. Elrod and Gorhum (2010) made quantitative research on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated. Livent Inc. forced the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a â€Å"matter-of-fact† attitude toward the fraud. The accountants, independent auditors were not working independently and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent. The objectivity principle additionally restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible only for ensuring the preparation of all the accounting documents of the company align with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Therefore, the annual auditing is unable to prevent managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their cheating behaviour when the situation improves, which makes it even harder to be detected. Nonetheless, such behaviours done by Livent are inconsistent with the standard professional ethics and regulations. Moreover, the aggressive developing strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is in such a haste to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the corporate ethical culture at Livent Inc. How did this culture affect employee behaviour? Explain and justify your answer. (12 marks; approximately 1,200 words) Answer: Several researches supported the argument that the corporate ethical culture had large influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours inside the company. Nwachukwu and Vitell (1997)’s research found that the ethical culture in corporate has certain impact on the moral conviction of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It was because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key factors in maintain an ethical corporate culture in the company. They are the set of ethical beliefs or values throughout the company, establishing â€Å"formal ethics program† and the ethical leadership throughout the development of the company. However, in the case of Livent’s fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the senior executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, especially the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture. It seemed to be routine to manipulate the financial records in Livent Inc. for quite a long time. As early as the year of 1990, Drabinsky, together with his best partner Gottlieb, began the kickback scheme to illegally create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people involved in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,  Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so as to maintain a positive ethical corporate culture. What’s even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the company’s accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and motivated the employees and the executives to fraud continuously. Another serious issue inside Livent, besides the manipulation of the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paid no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him. This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that â€Å"effective communication is essential for the ethical message to be properly assimilated†. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. There  were barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their job but to listen to Drabinsky’s instructions. Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company; instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007). Yet, what the set of value acquiesced by the employees in Livent went against the public’s interest, and thus led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set incentive mechanism to encourage the employees to follow and to form good habits. In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of lower levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. Working under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They might even rationalize what they had  done to be just and necessary. PART B Question B1 Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks; approximately 1,500 words) Answer: The fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial officer of Livent, got involved and helped in the huge fraud. Messina’s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the pressure, the opportunity and the rationalisation of doing it. Pressure The pressure of committing the fraud, according to the theory of fraud triangle, is more often than not â€Å"non-shareable† (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud. People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secretly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company. But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in the  case and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky. The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the responsibility of managing the financial performance of the company, she was faced with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work. The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could feel the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well. Opportunity The factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the person was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accord  with laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the space of opportunity to fraud expanded. In case of Livent, Messina was an experienced accountants as well as a Chartered Accountant, who had been promoted to partner of the Deloitte &Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP. Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted to position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time. As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious. Rationalisation The rationalisation is not rational, instead it is an excuse for the person  who commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of white collar crimes, and he argued that rationalisation is not an â€Å"after-the-fact† excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more risky than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours. They claimed that such behaviours were the only way for them to achieve the goal or to â€Å"survive† (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the â€Å"responsibility, injury and victim†. First, the offenders will shirk responsibility and say someone else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal. Definitely, there were rationalisation inside Messina that made her behaviour â€Å"just† according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as â€Å"matter of fact†, alleviated the employee’s sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the company’s fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness. The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle varied  from case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants’ committing fraud, that the opportunity of committing fraud was a much more important factor in dete cting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases. Question B2 Comment on the adequacy of the disciplinary action taken against Messina. (5 marks; approximately 500 words) Answer: Finally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messina’s violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livent’s case of fraud went against the code of professional ethics, which discourages cheating and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held. Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina abused her authority in Livent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decent records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is to  quit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud. On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountants and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange Commission (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the company’s revenue. On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messina’s role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinsky’s fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinsky’s bullying later. Also, Messina showed humble attitude in investigation and trial, and cooperated with the commission to investigate the case. It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had done  throughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable. References Coleman, J W 1987, ‘Toward an integrated theory of white-collar crime’, American Journal of Sociology, vol 93, no. 2, pp. 406-439. Dellaportas, S 2013, ‘Conversations with inmate accountants: Motivation, opportunity and the fraud triangle’, Accounting Forum, vol. 37, pp. 29-39. Elrod, H & Gorhum, M J, ‘Fraudulent financial reporting and cash flows’, Journal of Finance and Accountancy, vol. 11, pp. 56-61. Llopis, J, Gonzalez, M R & Gasco, J L 2007, ‘Corporate governance and organisational culture: The role of ethics officers’, International Journal of Disclosure and Governance, vol. 4, no. 2, pp. 96–105 Nwachukwu, S LS & Vitell, S J 1997, ‘The influence of corporate culture on managerial ethical judgments’, Journal of Business Ethics, vol. 16, no. 8, pp. 757-776. Schwartz, M S 2013, ‘Developing and sustaining an ethical corporate culture: The core elements’, Business Horizons, vol. 56, pp. 39-50. Securities and Exchange Commission, 1999, Securities and Exchange Commission versus Garth H. Drabinsky, Myron I. Gottlieb, Robert Topol, Gordon C. Eckstein, Maria M. Messina, Diane J. Winkefein, D. Grant Malcolm and Tony Fiorino, 99 CIV.0239, Litigation Release No. 16022, retrieved 15 Aug 2013, .