Learning Log Essay Example | Topics and Well Written Essays - 2000 words

Learning Log - Essay ExampleThe situation makes it difficult for the visiting Chinese to enjoy. This idea invited the owners of this eatery to create an opportunity to the Chinese in heart of London. Many clients visiting the restaurant have remarked that the restaurant has enabled them to acquire the best in a foreign footing. The restaurant enjoys and promotes Chinese culture. Reception of clients who visit this restaurant would attest to the above fact. The restaurant location is heart English land where one would expect to meet the English culture. However, the uniqueness of the restaurant stem up from the fact that it grow for the native culture of the Chinese. This is the best that a person would imagine especially when an individual has been dreaming of assure the native culture. Language is an aspect of culture, which influences all other activities in the society. The restaurants prefer addressing its Chinese visitors in Chinese language and other visitors in the most appropriate language (Touro). The idea is to protect the business from impuissance to cater for the interest of the society. Serving the ineluctably of Chinese people as well as the needs of the people who embraces the Chinese culture is the sole objective of the restaurant. This objective is evident through the long-term attend to that the restaurant has offered to the society since its inception in 1890s (Chongqing Expat Club, 20083). ... Today the practices in the restaurant indicate respect for the Chinese culture. Human culture differs owing to the fact that people live in various geographical regions. The practices observed in London by Londoners are much different from practices of Chinese in Beijing. How the material that formed the foundation of the restaurant anticipated to carry the practices alive. My placement at Chongqing San Jia Xiang restaurant exposed me to devil events first, exercises my communication skills in an international environment second to retain st ress. The restaurant offers services to international invitee visiting or residing in London. Communication is a crucial tool in the hospitality sedulousness that dictates the number clients. Clients visiting various recreational facilities are keen to reception in their pertly environment. The restaurant offers a warm reception to people (Touro). Exposure to new environment offers an opportunity for learning new approaches. I was not an exception to this exercise. I had to receive clients, listen to their demands and respond. The experience was good because the management managed to influence my reaction whenever I misunderstood the clients. People have different abilities yet they need services. It means I had to develop skills of response as well as skills of controlling my temper whenever the demands were out of my taste. The organisation fretfulness promotes an environment where a person could be able to learn. Individuals presentation influences ones ability to superintend clients. The restaurant management and staff created an environment, which encourages an individual to be presentable. The restaurant holds routine departmental meetings, which aims at analysing and aid to problems of the workers. The

Project Management Essay Example | Topics and Well Written Essays - 2250 words

Project Management - Essay ExampleWe will look at two real witnesss that the mentioned fox discussed in comparison to project management theories.Many of the worlds famous events, structures and facilities have been completed with rigorous and scientific project management. No large scale project has ever been successfully delivered without the use of management tools and strategic planning. Project management therefore is a very essential field, not only in terms of carrying out world renown events such as the Olympics scarce in ushering technological developments that countries are so much in need of.The purpose of this paper is to move a notch higher from the classroom theories of project management into a look at and examination of real-world projects where we flock dig valuable lessons in project management.How we go about this endeavor necessitates the minds of two management experts, Mr. Jon metalworker and Mr. Terry Williams whose decades of expertise make them worthy of our inquiry. Particularly, we look at the projects that the two speakers have provided as an example. These projects are real world examples and therefore take into accounts variables that theories may have failed to account for. This makes the study more interesting, but down-to-earth.The main body is composed of the following the earth of the projects, the people (client/contractor, supporters, stakeholders) involved in the project, the selection of the project team, the stages within the project life cycle, the definition of the success of the projects, the planning phase, the problems met and how they were overcame, the project management tools and methodologies employed and lastly, the characteristics that do the projects different, exciting and challenging. The analysis also contains comparison and contrast of the two projects, particularly highlighting their strengths and weaknesses. In the end, I will discuss the three important learnings relating to project management. I I. Main Bodyi. Project synopses (very brief overview of the projects)The world-class project discussed is the design of a telecom equipment when Jon metalworker has worked for Teltrend in 1999 (Smith, 2010). To provide us a background of the products, Teltrend Inc. designs, manufactures and markets products that interpret and translate translation signals. These products are used by telephone companies to provide voice and selective information services over the telephone network. The products can be categorized into high capacity products, channelized products and conversion products (Business.com, Inc. , 2010). Smith worked as a technical director in which the primary roles are to take the technology send on and sort out the project management (Smith, 2010). The project was done in a small fellowship of around 60 people. This particular projects is made possible by technology opportunity, especially with the advancement in communication. These projects were primarily carried ou t for business purposes. The second featured project is the Eurotunnel. The idea of this project can be traced to as early as 1802, when Albert Mathiue, a French mining engineer introduced

Natural Rights and John Locke Essay Example | Topics and Well Written Essays - 2750 words

Natural Rights and John Locke - Essay ExampleAccording to the investigate findings rights are normative fundamental rules that delineate what people are allowed to do and what is owed to the people. These demarcations are carried out on the basis of some ethical theory, legal system or some kind of social convention. The terra firma of rights spans legal, social and ethical principles of entitlement and freedom. Rights in themselves are considered fundamental to civilisation and are taken as pillars of assimilation and social living. There are a number of different perspectives on rights that have evolved over succession and are now used to deal with this issue. One of these perspectives on rights is that of inhering rights that has gained currency over centuries. each rights that are not dependent on laws, beliefs, culture, customs, government or other such features and are so widely distributed and inalienable in nature are better known as natural rights. These rights allo w in contrast to legal rights that are bestowed on an individual done the authority of the law or through a political or legal framework. In this sense, these legal rights are relative and item within the context of the culture and government implementing them. Natural rights on the other hand are universal and inalienable and do not require any frameworks to support themselves. The earth of natural law is nigh associated and is considered an extension to natural rights. The theory of natural law was used to challenge the divine rights of kings during the Age of Enlightenment. The domain of natural rights was used to provide justification for and to establish government, social contract as well as positive law that in turn provided for legal rights through classical republicanism. Anarchists have used the persuasion of natural rights to confront the legitimacy of establishments of all kinds (Rothbard, 2003) (Rothbard, 2006). Some schools of thought have related gentleman right s nearly to natural rights while other schools of thought tend to recognise no difference between human rights and natural rights. Although there are common features between both domains but some thinkers have unplowed both domains separated in order to eliminate association between both (Jones, 1994). In finicky the domain of natural rights are considered to be beyond the authority of any establishment such as governments or international bodies such that these establishments cannot dismiss these rights. Natural rights have been enshrined into international soft law through the use of instruments such as the Universal Declaration of Human Rights. In the twentieth century, the domain of natural rights has attracted the interests of philosophers and legal scholars alike. There has been added interest in the natural rights of animals especially in recent decades. It must be kept in mind that the natural rights of human beings are distinct from the natural rights of animals (Dershowi tz, 2004). This text go out attempt to track the evolution of natural rights from antiquity to the political thought of John Locke who can be seen as a prominent proponent of natural rights. The perspectives on natural rights will be expatiate and then compared to the political philosophy of John Locke in order to gauge a fair comparison. 2. evolution of Natural Rights Throughout history legal rights have had an undeniable existence as all societies feature some form of legal frameworks to keep social order in check. In a corresponding manner the idea that certain rights are bestowed by nature and are inalienable date top to antiquity to at least the age of the Stoics from late antiquity. The domain of natural rights figured prominently in Catholic law during the early part of the Middle Ages and can be seen as evolving through the Protestant Reformation as well. This evolution continued through the Age of Enlightenment and into the modern day (Zuckert, 1994). 2.1. Antiquity The concept of natural rights

Achieving a goal Essay Example | Topics and Well Written Essays - 750 words

Achieving a destruction - Essay ExampleI was born in Saudi Arabia and ever since my childhood, I had set my goals and ambitions. I wanted to move ahead in my career and achieve the best possible education so that I could excel in my field. I dreamt of going to the United States for the purpose of studying English and indeed getting enrolled in a university for the actionment of quality education. I kept on working towards my compute and I was precise focused and determined to perform my goal. I believe that hard work neer goes unpaid and my hard work was also non wasted. I succeeded in achieving my goal and so turn up the fact that determination and hard work can make a person succeed. I am a Saudi national and I completed the initial years of my studies in Saudi Arabia. I aspired to learn English language and have a sizable grip over the language. English is an world(prenominal) language which is understood and spoken globally. It is for this purpose that I wanted to sp eak this language fluently and be able to communicate as well as understand English perfectly. I was focused to attain this goal and to accomplish this aim in the best possible manner. I needed a good stand in the form of an institution that would provide me with classes of English language up to the international standards. At the same time, my other objective was that I wanted to pursue my further studies in the United States owe to the fact that I wanted to obtain quality education which would make my future secure as well as broaden my knowledge and perspectives. I understood the fact that by enrolling in a University in the United States I would actually gain good knowledge and I would have a good stand in my field and profession. I kept this aim in my mind and I continued to study in school in Saudi Arabia. I was real ambitious and hence I was fully sure of the fact that I would have to struggle all along to fulfill my aims and aspirations. I got a chance and I moved to the United States for the purpose of increasing my knowledge and education. My first-year aim was to learn English language which would assist me in gaining further education. I was well aware of the fact that if I did not learn English in a proper manner, I would not be able to pursue my further studies at the university without difficulty. I joined an English school. It was not very easy to cope up with the lessons but I put in all my efforts as I did not want to let go of my goal after being so near to performance and success. I worked hard all along and my efforts did not get wasted. I finally completed my persist of English language and this achievement made me even more confident. It served as a push for me that I should stick to my aim and move ahead and start to search for good universities for further studies. I was very motivated and I now wanted to see myself graduating from a University in the United States. I understood the fact that this was my second goal and it would not only make me happy but it would also be a reason of pride for my family in Saudi Arabia. I applied for enrollment in numerous universities and I succeeded in getting admission in one of the universities of my choice. I am now enrolled in a university in the United States and doing my first semester. I fulfilled my goals and made my dream come true. A person should always keep on striving and working hard towards achieving what they want. I set a goal for myself ever since I was a child. I was very determined and I put in all my efforts so that I could fulfill my goals and succeed in my career as well as my life. I learnt English in the best possible manner and I am currently a student in a reputable

Bilingual Education Essay Example | Topics and Well Written Essays - 2500 words

Bilingual Education - Essay ExampleIn his autobiography Hunger of Memory, Rodriquez unintentionally portrays himself as an exception to his own beliefs. (Rodriquez 12) This book tracks this Mexican American from the fourth dimension that he was a schoolchild until he became a literary scholar and nationally acclaimed memoirist. His memoir alike describes his gradual alienation from his cultural roots as his assimilation into mainstream culture deprives him of his native tongue and his corporation to his past. The book achieves popularity at a time when multiculturalism is becoming a force in American education. (Burt 2004)In order to make sense of the factors that make up Rodriquezs life, he chooses his love for languages to explain how his persona is formed. Rodriquez surmises that it is go bad to have used side in school rather than to have had a bilingual education. As he struggles to prove this, he represents himself with a paradox of emotions, thoughts, and beliefs. It is hi s opinion that it was the different uses of languages and his reaction to them that sets him apart. According to Rodriquez, It is non possible for any child ever to use his familys language in school. He thinks that not to visualize this, is to misunderstand the public uses of schooling and to trivialize the nature of intimate life and a familys language. (Aria 13)In his publications Rodriquez appears to... In his failure to study these anomalies, Rodriquez does a disservice to himself.When he started school, Rodriquez could only speak fifty order English words. (Rodriquez 1) Unlike his brother and sister who attended a Roman Catholic school, Rodriquez went to an all pureness school with children whose p bents were professionals. In his mind, this must have presented a sharp contrast to his own parents who were poor and talk little English. During this time, he also observed that his brother and sister enjoyed a relationship of togetherness, one that leftfield him feeling a lone. His sense of alienation continued to grow as he listened to them communicating among themselves in Spanish. (Rodriquez 1) Rodriquez has been criticized for elusion himself off from his roots. A better argument would be that the languages barriers that were forced upon him caused this gap. Had he been given a bilingual education this would have been different. Instead of living in language compartments at his home and school, his new English language would have blended into that of his native tongue. As his brother and sister did, Rodriquez would have used two languages interchangeably.If one reads Rodriquezs work closely, they sense his great affection for his family. The feelings of shame that he talks about are more general than personal. Nevertheless, it is easier to attack the character of Rodriquez than to discover the bonds that exists between him and his people in spite of their animal(prenominal) and psychological differences.While addressing the relationship betwe en his brother and sister, it is evident that he has the feeling that he is an only child. Rather than to see how a bilingual education might have made a difference, he chooses to feel

Qualitative Data Analysis Essay Example | Topics and Well Written Essays - 2750 words

Qualitative Data Analysis - Essay ExampleThe essay shows the importance of establishing linkages and the possible changes that go past in these linkages. The two cases of venture into Taiwan and Korea are different and show the significance of linkages and how solids establish linkages. In Taiwan the multinational company established a joint venture with a large topical anaesthetic firm and the venture was less expensive and fast. In this case the form of linkage formed by the firm is through establishing china suppliers and overly local suppliers of its goods. The purpose why MNE lead create linkages with suppliers is because they will be in a position to communicate about the quality and prices that are desired in the market. Firms in most cases will opt to establish partners but if this fails they will tend to establish these linkages on their own. The advantage of forming linkages with suppliers is them being a source of information regarding the current trends in the market . Linkages will widen and also deepen over time when an MNE invests in a foreign country, linkages will widen as the firm expands in the host countries where it forms linkages with several suppliers. From this essay therefore it is clear that linkages developed by firms are full to the MNE and therefore there is need for the MNE to understand the importance of developing linkages, they help firms to gain competitive advantage, thus far there is need to undertake more research on the forms and types of linkages formed by these firms and also regarding the disadvantages of forming these linkages.

Postoperative pain management Essay Example | Topics and Well Written Essays - 3000 words

Postoperative pain management - Essay poser anxiety of pain succeeding(a) a surgery employs oral or rectal analgesics, intramuscular opioid injections, general opioid analgesia, continuous subcutaneous infusion of analgesics, and patient-controlled analgesia (PCA).Management of pain following a surgical procedure is one of the major challenges and source of concern for health care providers (Berge et al, 2004). However, surveys have revealed that hospital postoperative pain management, such as opioid intramuscular injections are frequently inefficient, resulting in unrelieved pain in approximately 50% of patients (Steinberg et al, 2002). non-homogeneous studies have shown that postoperative pain has significant influence on the recovery of the patient, length of stay in the hospital, mobility, cost of hospitalization and also postoperative morbidity like cognitive dysfunction and pulmonary complications (Pain Management Guideline Panel., 1992). According to Sommer et al (2008), moderate to severe pain occurs in more than 50 percent of patients who undergo abdominal surgery It is crucial to control postoperative pain and currently in all(prenominal) hospital in the western world, control of post operative pain is given utmost importance. An correspondence of pain management in the postoperative period can be enhanced through mirror image. contemplation is evaluation and examination of thoughts and actions of oneself. For health practitioners, reflection means focusing on the interaction of oneself with colleagues and environment in a particular situation so that they are able to evaluate their own behavior. Reflection gives chain of mountains for better understanding of oneself so that existing strengths can be used to build-up for future actions (Somerville and Keeling, 2004). In set to be an effective practitioner, one must be able to identify ones strengths in approaching a problem, assess ones level of competency and improve on what one thinks are the weaknesses so that when the same problems develop in the future, the right approach can be adapted. Reflection is also an opportunity for professional developing and development to increase competence in the nursing practice (Alexander, Fawcett and Runciman, 2006). Reflective practice is very of the essence(p) for nursing clinical practice because it helps the nurse to understand, assess and learn through the experiences during clinical practice (Burns and Grove, 2005). In the following assignment, I shall discuss about management of a patient with postoperative pain base on Gibbs (1988) Reflective Cycle. This is because, Gibbs Reflective Cycle is a straight forward and recognized framework for reflection wherein it enables clear description of the situation of the patient, the analysis of feelings, evaluation of the experience, analysis to make sense of the experience, conclusion where another(prenominal) points are considered and reflection upon experience to examine wha t you would do if situation arose again. Case description Mr. X was a 67 years old male patient, who I looked after in a Surgical high up Dependency Unit (SHDU). He was transferred from theatre following Whipples, where a total pancreatectomy was performed along with the removal of freshness Bladder and Duodenum.Past medical history included hypertension and chemotherapy 2 years ago following the diagnosis of pancreatic cancer. He was also underweight. The patient was transferred to SHDU in a stable condition. On the first day post op, the Epidural Analgesias catheter was dislodged by accident and according to the protocol (NHS 2009), it could not be used anymore. Although, the patient had plus oral pain reliefs as required, Mr. X showed discomfort and pain, once resting and mournful in bed. Because of the risk of post operative complications including pressure sores and chest infection, the issue was highlighted to Pain Management Nurse, who prescribed Patient Controlled Analg esia (PCA). The Pain Management Nurse provided short educational session for Mr. X, as he neer used PCA before and appeared to be anxious about

Discussion Forum #2 - Do Human Races Exist Assignment

Discussion Forum 2 - Do Human Races Exist - Assignment typefaceans that the fly the coops can be viewed both as a biological construct that focuses on humiliated levels of genetic diversity of humans, the clinical distribution of human characteristics, the non-concordance of human traits as well as the greater polymorphic as opposed to polytypic variants. In the case of cultural construct, it is arguable that the concept of race obviously exists in the minds of different people.The anthropologists, therefore, believe that race cannot be solely explained through biology but by the understanding of the how individuals use the external attributes of humans to link them to different genetic traits that classify humans. This explains that it is extremely matter-of-fact to understand the concept of race by assessing how humans create different groups in the society and how they reach out to identify with these groups. Racial identification is evident in the different group interactio ns (Audio lecture 2015).It is, therefore, worth to answer that an understanding of relations of different people in relation to culture as well as understanding of their physical characteristics is extremely vital and useful in the study pf races as compared to applying biological concepts. For instance, race is non-concordant since it is not correlated to bodily attributes such as skin color, weight or height. Race is in any case clinally invariant since we cannot trace its onset or its

Financial Plan ABC Pharmaceuticals Essay Example | Topics and Well Written Essays - 3000 words

Financial Plan ABC Pharmaceuticals - Essay ExampleModerate Pain-Control Medication Project, named MPMP, is the upcoming confound of ABC Pharmaceuticals. Since its inception in 1997, the company has excelled in severe pain medication securities industry and afterward several years of presence in the pharmaceuticals industry, the company has acquired a major share in the market segment it serves, not to mention the brand name and excellence in the pharmaceuticals industrys fundamentals. base on its experience in the market, the company plans to develop differentiated pain control products that provide the tractability and versatility required to address the limitations of existing prescription pain medications in supervised health care settings. imaging Planning for MPMPMPMP is an extension project. Most of the resources of the existing product line, especially on the soft side much(prenominal) as human resources and technical resources could support the new product line as well . However, certain redundant resources would also be required to support the project encompassing, takings plants, human resources such(prenominal) as intersection labor and specialists in restrict pain control medication, working capital, office supplies etc (see details in voice 2). A brief of the resources required are as followsHuman Resources Production specialists in the area of moderate pain-control medication would be required. In line with the previous experience, three specialists each at the three production locations of the company would suffice. Apart from that, production labor would be required. Based on the sales forecasts, as such three teams, each comprising 10 workers (daily wagers), supervised by a production incharge and headed by the area specialist, would be established. The core human resource function would remain at the head office. Technical Resources For the first quin years of the project, three production plants will be fixed at the current produc tion sites. to each one plant will have the capacity to produce approximately 15,000 units a year (including breakdowns, if any). Budget allocation for MPMPThe total estimated cost of the project comes to $ 10,500 million calculated as follows

Case Analysis Assignment Study Example | Topics and Well Written Essays - 1500 words

Analysis Assignment - Case Study practicets producing multinational company was severely criticized by the international human rights activist groups as well as the other activists in the global communities due to the large scale exploitation of the cheap labor sources in the country. The problems faced by the company were one of the most cited examples of the global sweatshop issues prevailing in the international scenarios at that time. The Foxconn workers suicide cases were investigated by a number of domestic and international authorities including the fair grok draw (FLA) which identified severe malpractices in the human imaginativeness management systems implemented in the manufacturing houses of the company (Fair Labor Association, 2012). A number of core human resource management issues were identified in the company which include the exploitation of labors, the use of unfair labor practices, the provision of biased and unjust work environment, a non-caring location of t he company towards the safety and health of the worker groups, low payment of wages and extremely long workings hours. Along with these practices, the authoritative treatment of the managers of the company towards the labor groups also deteriorated the working condition of the labors in the Foxconn factories, thereby creating an exemplary sweatshop practice case for the company. The cultural aspect of the company gain ground aggravated the human resource issues and malpractices in the factories of the Foxconn Technology Group. The company was accused of exploiting the labor resources in the then developing state of mainland China after the repeated suicide cases of the workers drew high levels of media attention and were discussed on the global platforms. The fair take over taken by Apple Inc. which was the biggest client of Foxconn Technology Group was another main factor which further alleviated the criticisms made towards the company. Apple Inc. clearly stated that it would se vere all types of business relations with the provider if it does

Personal Testimony Essay Example | Topics and Well Written Essays - 1250 words

Personal Testimony - Essay exemplarIn China, for example, there some marked differences in the way flock act based on where they come from, their level of education and even social class. For example, the lifestyle of people in cities is very various from the provinces in the former, people are materialistic and always focused on getting blue-collar jobs and early(a) trappings of western life. While this applies to some extent in the villages, people tend to concentrate more than and agricultural production and less on modernization making a journey from the heart of affect to my parents rural home quiet an exciting stimulation for my cultural palate. A find difference I noticed in one of the visits is that people in the countryside tend to have a more communal mentality than those in towns. The community comes first then the individual however, the urban wit is quite distinct with people giving preference to their needs before they consider those of the community.From these experiences, I learnt that people are different from place to place and it is always good to understand how they think since it makes it easier to interact with them. Consequently, I would say my lesson in culture despite by unawareness of its important has proven very recyclable in helping me adapt to life when I found myself in a radically different cultural environment. In the United States, everything seemed so distinctly different, and I felt as if I had travelled into a different dimension altogether. My understanding of culture was exponentially broadened by this experience as I realized that even the small things I used to take for granted were an essential aspect of culture. Food, quarrel mannerism and much other distinction that differentiate different peoples from each other are ignore all contribute to the concept of culture. My objective for travelling to the US was to further my education, my parents wanted me to expand both(prenominal) my intellectual and social- cultural horizons. To them, there was no better way of doing

Summary Assignment Example | Topics and Well Written Essays - 250 words - 33

Summary - As patsyment Example despite the fact that peace has been restored in Bangkok post coup, the junta does now a show sign of lifting the martial law that has been imposes in the country.Key ministry positions have been handed out to retired and currently serving personals, a move that has left those in charge wonder how to deal with such responsibilities, essentially because the Thai armed services has never really been involved in some(prenominal) decision making on the international seem (Thailand After Coup Uniform Reaction).According to analysts opinions, the coup will soon ratiocination followed by a civilian rule and essentially lead to fresh elections under the new report that is currently being drafted. It must be noted however that the junta is taking essential move to clean up the economy including the intention to wind up the rings of prostitution, smuggling and drug dealing in the country. With all that being said, the Thai economy has been on its back foot as tourism proceeds have gone done and exports have become stagnant.The ultimate threat comes from the possibility of phalanx courts being set up like in 1970s. However the view will be much clear once the new constitution comes out and elections take place under

Theater Essay Example | Topics and Well Written Essays - 250 words - 6

Theater - Essay utilizationIn addition, the scene where the daughter of Lear, Cordelia dies is still engraved in my mind (National Theatre Live, n.d.).When the film with the same screenplay on silver screen is being compared with that of the play on theatre one could really acquire that, it did not appeal the minds as the constitute play did. Actually, the most important dynamics of a live theatre is the relative aspect of the theatre. It is through this relative aspect that audiences are fitting to watch the actors cry, laugh, pass before their eyes but does not transport the audiences into a utopian land. On the contrary, the audiences are able to form a strong discourse, which relates the awareness of the audiences watching live actors playacting on stage with the extemporaneous exercise of the actors of the live theatre (Live Theatre, 2014).Notably, there is a huge scope to display and develop a vivid spectacle and visual panorama on stage through music, light, sound, st agecraft and most importantly, through the live performance of the actors. The experience of a live theatre is always spectacular (Reason, 2004). Correspondingly, as I strongly regard with my experience, an important facet is its relative aspect, which could be attained in live theatres through the liveliness of the performing

Reflection Essay Example | Topics and Well Written Essays - 250 words - 73

Reflection - sample ExampleI have taken this concept of leadership from the leader of Starbucks where he consults and engages the low take aim staff before making a decision. Thirdly, and lastly, I have learnt the concept of objectivity and subjectivity in relation to financial management and asset acquisition. This is from the considerations that the Starbucks Company has to consider some aspects accepting offers.All these concepts that I have learnt apply both to my professed(prenominal) and personal life in name of being an sound resources manager pertaining to corporate resources and making personal budgets to avoid spendthrift activities (CheckMate, 2009). Leadership also applies to both professional and personal life in that I will engage the junior employees in a companionship once employed and even in my personal life I will be an in effect(p) leader. Lastly, the concept of critical analysis and subjectivity and objectivity applies in my professional life in terms of as sessing all aspects before making decisions on taking or dropping offers or venture g into a certain activity. This applies in my personal life as well since it can help me in making a decision with first assessing the different

HRM Essay Example | Topics and Well Written Essays - 2500 words - 7

HRM - Essay ExampleWhats much, the productive handling of conflicts provides the destiny for all the parties to understand the diverse nature of people working within a specific purlieu (Pardey, 2007). This enables them to improve their methods of working and build a solid team that reflects the mission and vision of the presidency.As necessary as the conflicts between the employees are, organizations must strive to implement a sustainable conflict dissolving agent program. The government agency of conflict often disrupts the departmental productivity, increases the rate at which good employees quit the organization, and reduces the morale of the company. Therefore, effective resolution of the conflicts within the workplace presents a chance for the organization to capitalize on the diversity of the employees and attain a comprehensive employee retention program.The first step towards logical resolution of workplace conflicts as Mrs. R.O states, involves the identification of t he parkway of the conflicts. The general distinctions of the conflicts at the workplace include the inferential and destructive conflicts. The constructive conflicts constitute disputes that have more benefits over costs. Such conflicts often translate into productivity to benefit the parties that are involved in the conflict. The constructive conflicts enable the team members to come together under the basic benefits from the conflict and strengthen their relationship.On the separate hand, destructive conflicts present an opposite of the constructive conflicts. Such conflicts offer more harm and destruction to the organization and often bring no growth to the company. The major contributor to this conflict is unacceptable actions by both or more participants who perform actions that elicit resentment amongst the larger workforce. The continued actions by these parties

Gambino Cleaning Products Salesman System Specification Essay Example for Free

Gambino Cleaning merchandises Salesman ashes specification EssayA new remains of calculating and reporting on cleaning harvest-tides gross revenuemen is to be designed and implemented. Cleaning growths salesmen commission is based on a set of data which is the monthly sales of cleaning products sold by the salesmen.ObjectivesThe new system must* Be automated as out-of-the-way(prenominal) as possible, needing no thorough knowledge of spreadsheets, databases or any other softw atomic number 18 in sight to operate it.* Have fitted controls to ensure precision and completeness of data input.* Take into account commission payments from monthly sales. * brand commission reports for distributively of the salesmen, and a summary report showing total paid to each salesman and boilers suit total.* Include an option to delete commission records previous to a given date so that the record does not increase for an indefinite period.The proposed new system can be shown in a direc t 0 data flow diagram as followsA level 1 Data run Diagram of the proposed system is as followsUser functions1. The Commissioning Salesman in the Sales Department leave behind be responsible for entering all details of new cleaning products salesman and new products.2. An Accounts clerk depart eat up special responsibility for the commission system.3. The Accounts clerk will enter each month the sales of each product, giving quantity sold and gross sales value (i.e. quantity X cover price).4. each 6 months, the Accounts clerk will produce the Commission reports for each cleaning products salesman. This will show the commission that has been earned in the previous 6 months. A payment is then recorded and a run down issued to each cleaning products salesman to whom commission is due, together with the Commission statement showing sales details, and the statement from the Accounts system the total amount due.Database specificationMenu structureThe many functions of the Commissio n System will be accessed by means of a front-end menu, which will have the following structure.The data modelThere are three main entities in this system related in the entity family relationship diagram shown below.Because a many-to-many relationship cannot be applied in a relational database, an additional entity named Salesman/intersection is introduced. The ERD can now be drawn as followsThe database for Gambino cleaning products salesman system specification will have the following tablestblSalesman (SalesmanID, Surname, First bring up)tbl proceeds (ProductID, ProductName, SalesTeam, Price)tblSalesman/Product (ProductID, SalesmanID, StandardCommission, BonusCommission)tblSales (Sales act, ProductID, Date, QuantitySold, GrossValue)NameTypeMeaningRangeWhere UsedtblSalesmanTableSalesman TabletblProductTableProduct TabletblSalesman/ProductTableSalesman/Product TabletblSalesTableSales TableSalesmanIDText (5)Unique IDPrimary report in tblSalesmanForeign tombstone in tblSalesman/P roductSurnameText (20)Salesmans SurnametblSalesmanFirstnameText (15)Salesmans prototypal nametblSalesmanProductIDText (5)Unique product codePrimary key in tblProductForeign key in tblSalesman/ProductProductNameText (40)Product titletblProductSalesTeamText (40)All salesman who sell a producttblProductPriceCurrencyProduct pricetblProductStandardCommissionNumberPercentage commission on each product sold1-10tblSalesman/ProductsBonusCommissionNumberBonus percentage commission on each products sold11-20tblSalesman/ProductsSalesNumberNumber1=Standard commission2=Bonus Commission1 or 2tblSalesQuantitySoldNumberNumber of products soldtblSalesGrossValueCurrencyData DictionaryInput SpecificationThree input forms will be required.frmProductsThis will be used to enter product details.frmSalesmanThis will be used to enter details of a salesman and all products on which they receive commission. The commission percentages for each product will be entered in a subform of the main form.Validation me thodsThe Product ID will be selected from a drop-down list of existing Product IDs. Once a Product ID is entered, the product name will be automatically displayed.frmTransactionThis form will be used to enter minutes.Validation methodsOnly valid dates will be accepted.The Product ID will be selected from a drop down list of existing Product IDs. Once a Product ID is entered, the product name will be automatically displayed.Selecting a radio button so that only(prenominal) a valid alternative can be selected will choose the transaction type.Process SpecificationCommission CalculationsTo calculate the commission for a given transaction, a head has to be performed to combine attributes from tblTransaction, tblProduct, tblProduct/Salesman and tblSalesman.The unhurriedness of the commission is performed as followsIf TransactionType = 1 (i.e sales)ThenRate = StandardCommissionRateElseRate = BonusCommissionRateendifAmount = Rate * GrossValueThese processes will be carried out in qryCom mission. This query will be the source of both the commission report and the summary report.MaintenanceEach year, transactions prior to a given date will be removed from tblTransactions. This prevents the transaction file from fitting too large and slowing down the system. The maintenance will be carried out as follows tryout a Delete query to delete records from tblTransaction.Test PlanTests will be carried out using valid and invalid data and data at the extremes of acceptable values.

Artwork Essay Example for Free

Artwork EssayThe Self-Portrait with a bandaged ear by Vincent new wave Gogh and The Two Fridas by Mexican painter Kahlo Frida are depicting the artists deep hurt and unrestrained breakdown at losing their special person in life. However, the portrait The Two Fridas is representing the artists hostile psychological mind more into expound and straightforward than Vincent avant-garde Goghs self-portrait The Bandaged Ear. In The Two Fridas, she uses various actions and clear setting to help viewers the theme of photo easily. The background is alter with the agitated clouds on the stormy dark sky and it obviously reflects her inner pain.Frida who sits on the left look portrays rejected Frida by her husband Diego Rivera. On the right, it represents love and respected Frida by him. The two Fridas hold detention each other as if loved Frida tries to join unloved Fridas suffering. It also implies her only fellow traveller is herself since she was six years old. She was isolated from other people due to her health problems. In The bandaged ear, Van Gogh pierces the viewers feeling using the facial expression rather than actions. His pale and flimsy face like Jesus Christ in a late medieval painting and every brushstroke that he made on the canvas tells his pitiful presence at the time.In fact, it is not light-colored to cat bring upg the purpose of the Japanese painting on the wall behind Van Gogh. For late eighteenth century, European artists considered the traditional Japanese art as a utopian aestheticism. So, he uses the Japanese painting for representing his lost paradise. Frida utilizes many symbolic and striking objects to illustrate her turmoil. The two hearts express her pain. The abandoned Fridas heart is dying while the other Fridas heart is whole. The unloved Frida is holding the surgical claw to cut off a vein that travels done both Fridas hearts.Frida tries to stop the flow of blood from loved Frida on the right. Therefore, the blood is d ripping on her white dress and it is the sign of danger of bleeding to death. In addition, her white dress is ripped open and it refers her broken relationship between Diego. Van Gogh simply uses less objects than Fridas portrait. In combination of wearing a bandage across his ear to under his chin and his sallow skin imply his health condition is unwell. He may be shivering interior because he wears a coat and hat. Frida Kahlo has been associated with the surrealist drift which is the most influential movement in early 1900s.This movement is influenced by Sigman Freud and Karl Max and they are well known psychologists. The surrealists believe the conscious mind repress the berth of imagination so they are willing to depict their unlimited imagination. They expose the uncensored feeling as if in a dream. Also, they use many different kinds of symbols and colourize to make art more details and straightforward. Unlike surrealist Frida, the impressionist artist Van Gogh conveys th e subject of his art by demonstrating the techniques of loose brushstrokes that just forms the figure and it makes his piece sort of like a sketch or unfinished painting.He uses not many different colors but instead he focuses on putting shadows or highlights in color. Both of great self portraits portray the artists mental and physical collapse in their own rhetorical and unique techniques. However, Kahlo Fridas painting is easier to analyze the subject of artwork than Van Goghs painting. Because, she chooses varieties of symbols and colors to express her strange and violent imaginations and it definitely helps viewers easy to define her painful heart through her painting.

Over population Essay Example for Free

everywhere multitude EssayWhether we accept it or non, this leave likely be the century that determines what the optimal merciful population is for our planet. It pull up stakes come about in hotshot of two ways Either we influence to manage our own numbers, to avoid a collision of every line on civilizations graph or nature willing do it for us, in the form of famines, thirst, temper chaos, crashing ecosystems, opportunistic ailment and wars over dwindling resources that finally cut us down to size Alan Weisman A striking quote, if I whitethorn say so myself. It embraces and implies in one whole thought the worry of a mass of the countries all over the public atomic number 18 currently facing, the same problem our country has overpopulation. First and foremost, what only does the term overpopulation mean? What does it refer to? Can it be stereotyped as something bad or is it in reality a good thing? Arbitrarily speaking, like all other things, overpopulation has its pros and cons.According to the Merriam-webster dictionary overpopulation is the define of having a population so dense as to case environmental deterioration, an impaired quality of emotional state or a population crash whereas according to Wikipedia, overpopulation occurs when a population of species exceeds the carrying capacity of its ecological niche. It is a function of the number of individuals compared to the relevant resources such as, the water and essential nutrients they need to survive which usher out egress from an increase in births, a decline in mortality evaluate, an increase in immigration or an unsustainable biome and depletion of resources. Note that the prefix over applied to other word case scenarios indicate more than than desirable, this may also be applied to the word overpopulation. According to Casey B. Mulligans article, The More the Merrier Population harvest-time Promotes Innovation she focuses on the conclusion that population growth s hould not be controlled in order to encounter global warming, and other world problems since other economists neglect the significant economic benefits of large populations thus implicating that overpopulation is not a burden for a country scarce more or less an utility.She only ififies her item by quoting the direfulctor general of UNICEF, Family planning could bring more benefits to more people at less terms than any other single technology immediately available to the kind-hearted race which strongly accentuates her intuitive feeling that the larger the population, the more viable advantages it brings. One of the benefits of reduced population, it is claimed, is reduced ascorbic acid emissions and therefore mitigation of climate change. This statement takes technology for granted, yet technology itself depends on population.The more people on earth, the greater the disaster that one of them has an idea of how to improve alternative energy or how to mitigate the clim ate effects of carbon emissions. It takes only one person to have an idea that can benefit many which focuses on woo for innovation but this may only happen when the people in said community are encouraged to become responsible and productive. Many scientists agree that the human population is quickly reaching the point at which the planet will be unable to sustain it.This growth has placed a considerable strain on the planets finite resources and done serious economic damage to nations all over the world, but some people, aside from Casey B. Mulligan, believe that there are a few advantages to having an ever- growth worldwide population. Among the other advantages or benefits of overpopulation is (1) increased labour forces resulting to increase in produced goods and services thus providing an economic boost, (2) more minds or ideas that will gene rank greater technologies in the future and (3) increased military might.But, are these advantages enough to encourage overpopulation to just continue as it is now? in that respect are a lot of questions and controversies linked to the fast growing issues about the population with both the Catholic church service and our government officials going on about the pros and cons we now face because of ever growing population. Recently, news about the RH Bill created a public hubbub but what exactly is the RH Bill all about?The Reproductive Health bill, popularly know as the RH bill, aims to guarantee universal access to methods and information on birth control and parental care with a goal to process people prepare and widen up each and every individuals mind setting about our society in all its modernized glory. There has been a debate on its proposal that we, as taxpayers, along with various private sectors will strain and undertake widespread distribution of family planning devices such as birth control pills and IUDs which the Catholic Church strongly opposes against usage since it goes against the unwritten law of disembodied spirit.Hence, usage of these controversial pills is considered an immoral crime. Whereas, the Government reasons that the Philippines is in dire need of this bill since overpopulation is unhealthy for a country like ours. Overpopulation manifests growth. Growth may either be good or bad but for a majority of the public, growth in terms of the human population, is bad. People have been brainwashed into believing that all growth, unless it pertains to cancer, is unquestionably a good thing. But lets really dwell and think about this cautiously.Would we want our population to grow until people standing(a) in a mall end up shoulder to shoulder? Would you want that? I wouldnt want that That itself is an indication that weve recognized that the population growth must stop at some point, and not just retard down, either. Though most scientists and researchers argue that global warming is the big thing to absorb about, they have completely neglected the root cause. At this point in time, it doesnt even librate if humans are responsible for global warming even if we are so clearly the cause of the events unfolding right now.Too many mouths to feed and less native resources on hand can have a devastating effect on the economy. Our country faces the problem of overpopulation and we are issue to disadvantages such as (1) more mouths to feed, (2) lowered standard of living, (3) increased problems pertaining to poverty, (4) overcrowded public areas, (5) sickness and spreading of diseases, (6) insufficient natural resources to provide adequate goods and services, (7) inadequate facilities such as housing, medical etc.Problem of starvation and malnourish population, (9) education facilities may not meet the requirements of the entire population, (10) unemployment, (11) higher crime rate due to unequal distribution of wealth and insufficient financial resources, (12) environmental pollution, trees are felled to make space for housing facilities, (13 ) country production is insufficient to meet the requirements of the entire population, which results in higher prices, (14) money is diverted to ensure that the population is fed, rather than carrying out fundamental research, (15) lower livelihood expectancy, (16) large number of people live in unhygienic conditions, (18) heightened birth rate and so much more. The list goes onAll the world leading are concerned about how to feed, clothe, and supply water and energy to the growing multitudes but all these efforts will prove futile if world population continues to grow. We live on a finite planet. Growth will simply overwhelm the attempted remedies. The effects have been stated but what exactly are the causes of overpopulation? slightly of the causes of overpopulation are as follows Decline in death rate the fall in death rates that is also known as decline in mortality rate is one of the fundamental causes of overpopulation. owe to the advancements in medicine, man has found c ures to the previously fatal diseases. This has resulted in an increase in population.Rise in birth rate thanks to the new discoveries in nutritional science, we have been able to bring in increase in the fertility rates of human beings. Medicines of today can boost the reproductive rate in human beings. There are medicines and treatments which help in terms of conception. Thus, science in one way or another has led to an increase in birth rate. Migration Immigration is a problem in some parts of the world. If the inhabitants of various countries migrate to a particular part of the world and cool it over there, the area is bound to suffer from the ill effects of overpopulation. If the rates of emigration from a veritable nation do not match the rates of immigration to that country, overpopulation is therefore present creating an imbalance in the density of the population.Lack of education illiteracy is another important cause of overpopulation. Those lacking education extend to u nderstand the need to prevent excessive growth of population. They are unable to understand the harmful effects that overpopulation emits. They are unaware of the ways to control population. Lack of family planning is commonly seen in the illiterate areas of the world which constitutes as a major factor leading to overpopulation. So, does our planet benefit from overpopulation or does it cause more harm than it does good? Once again, we are left to contemplate and ponder whether overpopulation can be considered a plausible advantage or a disadvantage.Taking into careful consideration the growth of the population in the Philippines which is expected to reach a hundred million this year putting a strain on the countrys resources, the Commission on Population (Pop-Com) said. Definitely in the third or fourth quarter of this year, we will be more than 100 million, Pop-Com executive director Juan Antonio Perez III told The STAR in a recent interview. In 2014, the National Statistical Co ordination Board estimated the countrys population to be around 97. 35 million. Studies show that over a period of time, the increase of population slowly increases but in the span of 30 years, we could probably hit over a billion in number. And if that isnt alarming, I dont know what isViewing the issue of increasing population optimistically, one may say that overpopulation means the increase in human resources. This may be true but we cannot ignore the fact that the increase in the number of producers implies an increase in the number of consumers. Greater number of people requires a greater number of resources which our nation is not capable of providing at the very moment. The Philippines as slow progressing country must acknowledge that the Earth has finite resources. Our current population increases and economic growth nous bear all the hallmarks of a country still locked into colonial thinking. Population and personal consumption are two sides of the same coin.The logical c onclusion is that we cant keep consuming these resources indefinitely, either done increasing per capita consumption or the number of us consuming. And yet, how we balance two options remains a subject of contention. This is where consumption and sustainability play a role. The population issue is fraught with moral positions, confusion and unexpected connections. We cannot tattle about population growth without also discussing decline or immigration, without climate and business or contraception, without trustfulness and medical technology. It is the mother of cross-cutting issues at the intersection of economics, environment, gender roles, culture, politics and religion.The population question is about the chance and necessity of balancing the needs of nature and human civilization and this must take place as soon as possible before what we dread happens, depletion and insufficiency of our environmental resources. The worst enemy of life is too much life, the excess of human life. But think again will life vote out life or we just need to think how life can help other life even in the edge of overpopulation. You cannot stop overpopulation you need to maintain it or accept it make it an advantage even everybody thinks it is a disadvantage, nobody really know what overpopulation can bring let just help each other to make this overpopulation an advantage.

Compare, Contrast, and Evaluate Plato and Aristotle on human Well-being Essay Example for Free

Comp are, Contrast, and Evaluate Plato and Aristotle on hu gentle humanness welfare EssayPlatos ethics concerning headspring-being arise from the end of the discussion on judge where Thrasymachus articulates that justice is in fact provided a social contract whereby people agree non to inflict misemploy on others in return for not being harmed. Out of this rises the question well if this is all justice is, if it is calm desirable for its consequences, In this case the avoidance of harm, thence wherefore shouldnt I cheat? If I pile get away with it why wouldnt virtuoso cheat?Now follows the Gyges story, Glaucon puts it to Plato that if two men, unmatched whom leads a life of lawfulness and one who doesnt, acquired a sh prohibited out that could turn you invisible, even the moral man would not be able to resist acting im chastely so at that placefore people are not actually virtuous, more(prenominal) just s safeguardd of the consequences of not being so. This is m aking the point that no man is so virtuous that he could resist the temptation of being able to steal at get out by the take a hops power of invisibility. In modern terms, Glaucon still argues that morality is a social construction, whose computer address is the desire to up hold ones news report for moral excellence and honesty when that sanction is removed, the moral character would evaporate. barely Plato disagrees, he thinks the truly virtuous man would act morally and be happy and at wild pansy with himself, even when the outcome may not be seen as in their lift out interests e.g. loss of reputation when sentenced to death Socrates had the chance to escape and go and live in another place but he refused to because it would be wrong to obey the laws of the land wholly when they suited you, so he stayed and was killed. For Plato this is not only when the rightly thing to do but he would go as far to say that he would be happier dying virtuous than living having broken t he law. Although I think this should not be taken as he enjoyed his actual death rather there was a certain content dignified air about it, as through and through living a virtuous life he had r to each o subscribe to eudemonia because for Plato righteousness is able for human beings well being.Then to illustrate the extreme of what Plato is saying a second ring is added, and it is put to Plato that if both men had a ring, one just and one unjust, and the unjust man carries out his unjust activities but is clever enough to disguise it and up holds his reputation for being a moral citizen so therefore gets away un punished however conversely the just man whom has been virtuous in all his actions is misunderstood and crucified for being unjust and his reputation soiled. Is Plato saying even in this case it is still better to be the just man?Plato explicitly maintains that yes it is, and uses this example to show that if it is the close to unspoilt and right thing to do in this situation then I must(prenominal) follow that it is the most beneficial and right thing to do in all situations. notwithstanding why is it the most beneficial? wherefore should people be just, Plato recollects that it is d deliver to the tri- relegateite nature of the nous if things are not in the right parallelism then it becomes a matter of damaging your mental health. Plato believes that justice is gratifying in itself not merely because of its consequences.The purpose of human life is to live virtuously. The end that all virtuous beings should aim at to be in union with the form of the good, this is the way of achieving the highest form of human well-being. In order to live virtuously one must put on justice in the thought. Justice in the soul laughingstock only be present when the tripartite elements are in accurate harmony when reason is ruling all over spirit and spirit is controlling desires or appetites wisdom raise be seen to represent the rational part of the soul and courage parallels the spirited part of the soul with discipline existing in controlling desires. When the soul is in balance only then can virtue be exercised and human well-being carry throughd.Plato states that it is infeasible for one to be happy if justice is not present in the soul and put forrader this argument to illustrate why the unjust mans life leads to misery. Plato believes that the despot is the most unhappy of people because he is in a position of slavery and has no real freedom, he is ruled and governed by animosity and surrounded by enemies. Due to being dominated by passion his main aim is to attempt pleasure. Plato argues that each of the three parts of the soul corresponds to a different type of pleasureRational- Gains pleasure in seeking the truth.Spirited- Gains pleasure out of discoverment and honour.Appetitive- Gains pleasure through the empirical senses, e.g. sex/drink/food.The tyrant thinks that his pleasure is the best type, this can also be said for the oligarch and the philosopher, however Plato claims that only the philosophers assertion can be the real truth for he has experienced all types of pleasure and is therefore in the best position to decide.when the whole mind accepts the leadership of the philosophical part, and there is no internal conflict, then each part can do its job and be moral in everything it does, and in particular it can enjoy its own pleasures and thus reaps as much benefit from pleasure as is possible (586) provided if the mind is controlled by either the spirited or appetitive elements it is not possible for it to attain its own correct pleasure and begins to coerces the other two elements to engage in false happiness, so far as that appetitive desires are furthest removed from reason and therefore law and order, and the tyrant is then farthest removed from mans true and proper pleasure so therefore cannot achieve well being and leads to the most of unhappy lives.So because justice is di rectly desirable in itself and for its consequences its not a case of why should I do it, for Plato you act justly for its own sake.So how would the just man know what actions are virtuous and which are not This is where the surmise of the forms can be introduced, according to Plato we live in a world of appearances of which we cognise through perception, appearances are temporary, changing, fallible and subject to doubt. Although Plato also believed that there is an infallible, eternal, unchanging soil the realm of the forms. The forms are independent of the mind metaphysical entities as real as anything we cognise through are empirical senses.So in order for one to posses any true knowledge then one must have access to the forms. In order to know what courage is one must know the form of courage so that when deciding if a particular act is courageous you can compare the form with the act and see if they have anything in common. Upon gathering this information you are now and onl y after consulting the form, in a position to obtain an objectively correct answer. Does this mean that those whom dont have access to the forms of the virtues cannot be virtuous and in turn not achieve well-being?So in summary one must have the soul in the correct balance this is the undeniable and sufficient clause for well being and why is this the case because of the tri-partite nature of the soul.Aristotles ethics are very same to that of Platos, sharing distinct similarities but also close to differences. For Aristotle human-well being can also be translated as Eudemonia (flourishing). In book one Aristotle states that that every art, every investigation and similarly every action and involvement is aimed at some good and that happiness is an activity of the soul according to virtue.As an early virtue theorist Aristotle believes a person should be judged on their character and not their actions. According to Aristotle virtue is something conditioned through constant practi ce beginning at a young age. To further understand this we should full translate arte-this is the word translated into virtue in most English translations however the word more generally translates into excellence, so for example a musician will exhibit arte in performing without any moral connotations. It logically follows that excellence in music cannot be reached simply by reading about it, it requires systematic practice and practical implementation.For Aristotle there is not necessarily an essential billet between being virtuous and exercising a learned skill like playing an instrument, he believes that virtue is also a learned excellence (the highest learned excellence). So to be virtuous one must practice at it human well being for Aristotle involves living well and exercising virtue is a necessary condition of this.Aristotelian virtue ethics are more specific than Platos, he talks of virtue in a more systematic sense. This is highlighted by the doctrine of the mean his theo ry that virtue exists between the vicious extremes of excess and deficiency. For example the virtuous mean of courage lies between the vices of temerity and cowardice, which represent excess and deficiency respectively.In order to achieve well being one must attempt to find the golden mean of all the virtues in the 36 name table, however Aristotle does intelligibly remind us that there are no exact laws in political sciences rather we need to approach each case individually informed by calculated virtues and some practical wisdom. lawfulness for Aristotle is A posteriori learning through experience, what is the mean path relative to us?Like Plato, for Aristotle we cannot pick and lead our virtues, we cannot decide to display courage and patience but not truthfulness and modesty, nor can people be virtuous if they do not demonstrate all the virtues.One of the most crucial points Aristotle makes is that although virtue is necessary for well-being it is in fact not sufficient. In o rder to be truly happy one must have three things.1. A good character.2. One must be active in living virtuously3. One must have external goods.Happiness according to Aristotle is a normal not a private affair, so whom you share this happiness with is of great importance. The city-states of ancient Greece were tightly collapse communities. In politics Aristotle says we cannot fully realize our potential as humans outside the bonds of a Hellenic city-state so therefore well being cannot be achieved in the life of a hermit. This is not the only external good that is required, Aristotle also believes that in order to achieve well-being wealth is required, although I get it should be made clear that he is not saying one needs to be fertile to happy, rather that there needs to be a absence of extreme poverty the view that it is overweight to be happy when starving.This is in direct contradiction with Platos teachings and is blatantly outlined in the story of the ring of Gyges.Anoth er fundamental difference between Aristotle and Platos teachings on well being is that the whole of Platos metaphysics is underpinned by the forms. To be fully virtuous one must have access to the forms but Aristotle completely rejects the forms as having no tangible foundation for believing them. Aristotle thinks that the problem solved by the forms can in fact be answered empirically he presents us with the cash in ones chips argument this explains that the work out of a repeatist is to play the harp well. A human also just like the eye has a set purpose or liaison and the function of a good man is to live well or achieve well-being. But Plato believes that people who reject the forms for empirical verification are sophist whose beliefs have no basis.It seems that both Aristotle and Plato believe that in order for humans to achieve well being they must fulfil their function, so in order to identify the real difference of their views on well being we must understand their views on what our function is. Platos view on this is outlined in Book One of The Republic Socrates is trying to assay to Thrasymachus that it is better to be just than unjust. He starts by determining that all things have their own explicit function, and that that function is that which one can do only with it or best with it (Republic I 352e). For example, the function of eyeball is to see, and since a pruning tongue is better suited to pruning than a butchers knife, its function is to prune. Having established this, Socrates goes on to argue that everything also has a measured virtue that corresponds to the implementation of its function.The virtues of our ears are hearing and the virtue of the knife would be its sharpness. An object that is deficient in its virtue is said to be incapable of performing its function well (a dull knife would not be able to cut properly). Having demonstrated this, Socrates now looks at the human soul and its function. Is there some function of a soul that you couldnt perform with anything else, for example, taking care of things, ruling, deliberating? Is there anything other than a soul to which you could rightly assign these, and say that they are its peculiar function? What of living? Isnt that a function of the soul? (Republic I 353d)Thrasymachus agrees to Socrates definition of the souls function and they go on to regard what the virtue of the soul is, that allows it to perform its function. From his previous argument regarding the importance of virtue in the performance of ones function, Socrates infers that a non-virtuous soul would do a poor job of ruling etc, while a virtuous soul would do a good job. Then going back to where he and Thrasymachus had agreed that justice was the virtue of the soul, and injustice its vice. This enables Socrates to conclude that a just soul and a just man will achieve human well being and flourish, while an unjust man will not achieve well being and be unhappy.Aristotle agrees with Plato th at the good for anything that has a function relies on the implementing of that function. So it follows that Aristotle tries to work out if human beings have a function (the function argument). Then do the carpenter and the leatherworker have their functions and actions, while a human being has none, and is by nature idle, without any function? Or, just as eye, hand, foot and, in general, every part apparently has its functions, may we likewise ascribe to a human being some function besides all theirs? (Nicomachean Ethics Book I Chapter 7 29-33). So assuming that there is a function specific to humans Aristotle discounts sense perceptions because they are not only human traits. He concludes that the human function is to exhibit reason. The function of the excellent man to equal the function of any man the only difference is that the excellent man exhibits his function well. So For Aristotle, the human good seems to be synonymic with human well being. Thus, in order for a human bein g to be happy, he or she must live a life that successfully expresses reason.Here we see that both agree that to achieve well being, humans must fulfil their function but do they disagree on what that function is? Plato believing that it is living a just life and Aristotle that it is excellent reasoning, I think not, isnt being virtuous having reason ruling over the soul, surely this is the same as exhibiting excellent reason.

Ethics and Financial Services Essay Example for Free

morals and Financial Services EssayQuestion A1Outline the persona players identified in the illustration and explain the inconsistencies with neat count oning treatment. Relate your answer to broad accounting concepts and accounting standards where relevant. (8 attach approximately 800 words)AnswerLivent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, totally the accounting behaviours were suit to the General Accepted accountancy Principles (GAAP) of Canada. In a broad wiz, the GAAP imposes four main constraints on the accounting behaviours of companies objectivity, materiality, consistency and conservatism. In the case of Livent Inc., there be several behaviours that was inconsistent with the proper accounting regulations in general. Large kick keystone conniveAt the rattling beginning of the complete takeoff by Livent, the two executives, Drabinsky and Gottlieb, fabricated transactions that did non exist at all, in order to transfer the r yetue of the lodge secretly to their own pockets. They make the bullshit transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the m sensationy from vendors and asked them to fabricate evidences of charging fees. function of accounting shewsThe 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 true(p) in get laid statement with goodprofit. Also, they asked the accountants at Livent to transmute the fiscal statements to hide the potential pecuniary problems Livent had and to exhibit good operating mental process to attract more investment. Drabinsky even employ special software to manipulate the monetary statements to make them as if they were the original record and hard to be sight. Keeping the craft as secret to auditorsWith the help of the special software, Livent Inc. was able to nourishment two records of their financial implementations, the phony one and the real one. And the out(a)side auditors did auditing of Livent based on the phony financial records Livent provided. Therefore, the Deloitte, Livents outside auditing company, could hardly see signs of player during annual auditing.Significantly, the fraud of Livent Inc. broke the accounting article of belief of objectivity, which is also the primary standards companies should stick to. The objectivity rule basically requires that all motleys of financial statements the companies offer should be based on the points. That is to say, every transaction and item recorded in the financial statements should be support by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or twine 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 headmaster 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 make 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 three-figure enquiry on the way of detecting fraud by examine the extent to which the cash menstruum from operation and the earnings from continuing operations are correlated.Livent Inc. forced the accounting cater in the company to comply with the fraud behaviour wit hout any doubt. The executives showed a matter-of-fact attitude toward the fraud. The accountants, independent auditors were not running(a) independently and objectively as required by GAAP. On the contrary, they get down been coerced or instructed to make duck 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 fall in 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 take in access to the detailed casual 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 early(a) 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 exploitation strategy Livent had taken also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the equivocal income or revenue, while include the possible losings and happens in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential way outes. But in this case, Drabinsky is in such a haste to pursue aggressive growth of the company, and obviously was exaggerating its revenue as well as concealment its losses. Question A2 Describe the merged honourable destination at Livent Inc. How did this burnish affect employee behaviour? beg off and vindicate your answer. (12 marks approximately 1,200 words)AnswerSeveral researches supported the argument that the corporate ethical refining had braggy influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific figure of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is enough for influencing the ethical behaviours deep down 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 theme in the development of companies. It w as 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 fixingss in maintain an ethical corporate culture in the company.They are the set of ethical beliefs or values by means ofout the company, establishing formal ethics program and the ethical leadership throughout the development of the company. However, in the case of Livents 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 at heart the company to constraint the behaviours of not only the employees, still the senior executives as well. The wrong culture set by the top executives had not only influenced, but also forced all the provide, especially the accountants, to cooperate and to help conceal the fraud from beingness detec ted 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 rather a commodious 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 big 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 domineering example interior the compa ny so as to maintain a positive ethical corporate culture.Whats even worse, they acted as the leading role in such fallacious behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb cry outed at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the companys accounting system, so that they were able to take control of the financial status of the company. They could pose 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 deceitful behaviours and motivated the employees and the executives to fraud continuously.Another serious issue inside Livent, besides the m anipulation 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 duplicitous behaviours in Livent. They in any casek for granted that what they did was to result the instructions of the executives so as not to get fired. The employees would see Drabinsky shouting and browbeat the accountants and even the senior level staff in the company if they had any contrastive 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 effective chat 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. Therewere barely any information about the ethical culture passed to the employees, and the staff had dwarfish freedom to do their job but to listen to Drabinskys instructions.Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More a lot than not, self-regulation are depended as the last streak of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for devising ethical decisions. Real self-regulation should not be independent of the public delight. Instead, the behaviours under self-regulation should be compatible with the affable values and principles. In addition, as the ethical value of the company should not be arbitrarily pertinacious 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 publics 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 to each one 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, a nd thus no one in the company were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values effected 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 black 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 talent even rationalize what they haddone to be just and necessary.PART BQuestion B1Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks approximately 1,500 words)AnswerThe fraud originally started with the with child(p) kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the chief financial military officer of Livent, got involved an d helped in the huge fraud. Messinas demand to become complicit in the fraud can be explained by the hypothesis 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 blackjack, the hazard and the systematization of doing it.PressureThe pressure of committing the fraud, match to the theory of fraud triangle, is more often than not 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. pot in Livent who united 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 des ign 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 mellow bonus as well as keep continuous outside investment for the company.But the motivation and pressure for Messina was a little different. Although as chief financial officer of Livent, her bonus was linked with the performance of the company, the evidences in thecase 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 compulsion 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 executiv es 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 bane 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.OpportunityThe 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 self-reliance that the person is able to accomplish the job in accordwith laws also contributes to the opportunity. The trust live 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 ca se 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 work ed at Deloitte Canada for sooner 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.RationalisationThe rationalisation is not rational, instead it is an acknowledgment for the personwho commits the fraud to justify the behaviour to hi mself. Coleman (1987) discussed this factor of fraud within the context of white turn back crimes, and he argued that rationalisation is not an after-the-fact excuse. In fact, people who commit the crime do not discharge 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 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 responsib ility, injury and victim. First, the offenders will swindle 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 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 matter of fact, alleviated the employees sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the companys fraud. She might rationalize her efforts in the fraud as under the instruction of Drabinsky, instead of out of her own willingness.The to a higher place 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 variedfrom 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 agnize 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 c ase study from ten accountants committing fraud, that the opportunity of committing fraud was a much more important factor in detecting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases.Question B2Comment on the adequacy of the disciplinary action taken against Messina. (5 marks approximately 500 words)AnswerFinally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messinas violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livents 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 t he 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 toquit the job or decline to do the fraud. Messina could have turned to a confidential management 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 untangle 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 companys revenue.On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messinas 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 Drabinskys fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinskys bullying later. Also, Messina showed humble attitude in investigation and tri al, and cooperated with the relegating 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 donethroughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable.ReferencesColeman, J W 1987, Toward an integrated theory of skilled 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, account 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 manifestation and Governance, vol. 4, no. 2, pp. 96105Nwachukwu, 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 Fior ino, 99 CIV.0239, judicial proceeding Release No. 16022, retrieved 15 Aug 2013, .