I.S.U journal Kite runner Essay

Plot (important action only): The kite runner is about the life of a young boy named Amir. Amir lives in a lavish house in the richest district of Kabul, in Afghanistan. Amir has everything he could ever want except the loving attention and acceptance of his father, Baba. In their house, they have two Hazara servants. Ali and his son Hassan who are part of the minority ethnicity at the time. Hassan grew up with Amir in the same house and he was much more than just a best friend. Baba treated Hassan equally to Amir, as if they were brothers. Each year it was a tradition for the Afghan community to have a festival of kites where there would be a single victor to arise amongst hundreds. Amir was a great kite flyer and Hassan was the best kite runner there was. This year, Amir won the tournament and his dad was really proud of him. Amir was really happy to finally have some loving attention from his father. Hassan promised to run the last kite defeated for Amir. He did not return immediately so Amir went looking for him. Amir saw Hassan cornered by Assef, a bully, and two of his friends. Amir then watched Hassan take a brutal beating just to keep the blue kite for him. Amir watched him get beaten and did nothing. The relationship between Amir and Hassan has never been the same after that day. Amir felt that either he or Hassan must leave and so he puts his birthday gift under Hassan’s pillow. Later, Hassan admits that he stole them and Ali says they must leave. Baba pleads with him to stay, but Ali refuses. Years after Hassan and Ali left, the Roussi army attacked, forcing Baba and 18 year old Amir to flee the country to California. The states provided a whole new life for Baba and especially Amir. Amir attends high school and college to pursue his dream; to become a famous writer. Amir is haunted every day by the thought of Hassan getting beaten and him not reacting, pretending as if he were never there. In California, Baba finds an Afghan community in which he is quite popular already. He spends a lot of time at a flea market where there are many other Afghans too. Amir spots a young afghan lady, Soraya, at the flea market which he cannot keep his eyes off. When Amir’s father becomes ill with cancer, Amir asks Soraya to marry him. Very shortly after they get married, Baba dies. Soraya and Amir then try to have kids but fail to and it is then when Amir receives a call from a man he has not heard of in a very long time. Rahim Khan tells Amir of the death of Hassan and his wife. Amir is devastated by the news. Rahim also tells Amir that their son is now in an orphanage. Rahim tells Amir that finding Hassan’s son is his chance to redeem his sin. Amir then goes to Afghanistan to find Hassan’s son. With many obstacles, including a one on one fight to the death with Assef, the bully who bullied him and Hassan at a young age, Amir comes out of Afghanistan with Hassan’s son. He comes back to California with many injuries. Sohrab, Hassan’s son, goes to school and lives a new life in America. Hassan and his wife officially adopt him and provide him a life full of potential. The novel ends with Amir teaching Sohrab how to fly a kite, as he battles a kite and defeats it. Characters: Amir: Amir is the narrator and protagonist of the novel. He is a Pashtun boy, who evolves throughout the book to become an adult. He is also a great writer and storyteller. As readers we feel much compassion for him. His father is a wealthy man by Afghan standards, and so Amir grows up always having what he wants. He has everything he could wish for except the loving attention of his father. He does not feel a deep emotional connection with Baba and this causes Amir to feel a strong jealousy towards anyone receiving his father’s affection. Amir thinks Baba wishes he was more like him. Amir is often jealous of the way Baba treats Hassan. He notices that Hassan is much more like his father than he is. Amir is a conflicted character who struggles between the logical and emotional sides of his being. Throughout the novel, he struggles to make connections with his father. His obsession and guilty conscience, along with his adult perspective looking back at childhood events make him a good storyteller. Amir seems to be a mix of Hassan’s personality and Assef’s personality making him in the middle of good and bad. He then gets the chance to fight Assef one on one to the death which was like facing the bad side of himself. Baba: Baba is Amir’s father. Later in the novel we find out that he is also Hassan’s father. He is considered a hero and a leader in Kabul and he is always doing things for others. He always seems to expect more from Amir. Baba has excellent morals and philosophies on life that he tries to teach Amir over time. He was even willing to sacrifice himself to keep the Russian guard from raping the women travelling with them. By doing so, Amir later understands that doing what is right is better than saving yourself. Baba felt guilty through his whole life for not being able to acknowledge Hassan as his son. For this reason, he tries to redeem his guilt by providing good actions to everyone around him. He even built an orphanage. His emotions are very well hidden by his outer appearance. In the end, he is very proud of Amir. He dies happily because he was able to build the relationship he had always wanted with at least one of his sons. We also find out that Amir and Baba both shared a never-ending feeling of guilt inside of them for different reasons. Hassan: Hassan is Amir’s playmate and servant. He is a Hazara and we find out late in the novel that he is Amir’s half-brother. Hassan epitomizes the perfect servant who is not only loyal to his master, but also forgiving and good-natured. Even after he’s been betrayed, Hassan lies for Amir and he still considers him as a friend. Hassan grows up in the same place as Amir but has a different purpose. He is a servant and so he prepares Amir for school every morning by preparing his breakfast and books. He also does all the chores during the day while Amir is at school getting an education. Hassan later gets married and has a son. He dies late in the novel. Hassan represents all that is good and kind. Assef: Assef is the antagonist of the novel. Assef does not see Hazaras as equal to Pashtuns. Near the beginning of the novel, he beats Hassan violently. At the end of the novel, he fights Amir one on one to the death until Sohrab shot him in the eye. He is a villain who ends up joining the Taliban. Assef represents all that is evil and cruel. Personal reaction to the novel: The kite runner was an amazing novel. I personally loved it. I finished the book in less than a week because I simply could not stop reading it after I first opened the book. I felt a lot of strong emotions when reading this book. When Hassan was beaten violently and Amir just stood there and watched, I was really scared for Hassan. The picture was very vivid in my mind and I felt terrible for Hassan. I also felt sad for Amir because he only finds out in the end that he and his dad were much more alike than they both thought. When Baba is already dead, Amir finds out the truth about him and how they both share an endless guilt. I also really liked this novel because I got to learn a bit about Afghanistan since it was the main setting of the novel. Out of all the books that students have to read in English class throughout the years, this is one of the few that are really good. I actually really enjoyed reading this book, unlike many books read in the past years. I would strongly suggest to keep teaching this book to future students. Author’s style and voice: The kite runner written by Khaled Hosseini uses the narrative writing style. The author places himself as Amir and narrates you the story. The author also uses a lot of accurate descriptions to give the readers a vivid image of a setting, character or object. Since it is Amir narrating the story, he tells it from the viewpoint of an adult looking back across his life. It is a personal narration in an informal, conversational style, similar to dialogue rather than a self-consciously literary style of writing. Amir’s voice is pretty consistent throughout most of the novel. However, the vocabulary and diction develop as he moves from talking about his childhood years to talking about his adult years. At the beginning of the book, when he narrates his childhood life, he tends to use childlike language such as â€Å"he never told on me†1. When he gets older, the vocabulary and diction used to narrate are more advanced since Amir has evolved not only physically, but intellectually as well. The author’s voice or Amir’s voice also changes at times of stress or anxiety. After his fight with Assef, the sentence structure becomes very hesitant and broken to reflect the severe temporary damage of Amir’s mind. Themes: Redemption: Redemption is searched by two important characters through the novel. Baba and Amir are both seeking redemption for two different reasons. Baba had sex with his servant and this resulted in having a Hazara boy. Because Hassan was a Hazara, he could not publically announce that he was his son and so he kept it a secret during his whole life. The fact that he could not acknowledge Hassan as his son made him feel very guilty and he never stopped striving to redeem himself. Baba even built an orphanage to help redeem himself according to Rahim Khan. Amir is also searching for redemption ever since he saw Hassan take a beating without reacting at all. Redemption is what brings Amir to Afghanistan which is a big event in this story. Forgiveness: Hassan’s actions demonstrate that he did forgive Amir’s betrayal. Amir pretty much spends the entire novel to learn about the nature of forgiveness. Baba’s actions of redemption are an attempt to gain public forgiveness for what he has not even publically admitted to have done. When Amir finally discovers Baba’s big secret from Rahim’s letter, he ends up forgiving his father. Forgiveness plays an important role in the story. Immigrant experience: In this book, we get to know how hard it can be for immigrants to leave their homeland and to successfully arrive to their destination. Baba and Amir are among many Afghans who struggle to leave. There are plenty of calculated risks and uncertainties in the next passages for immigrants. Many immigrants die before they even reach their new homes. In addition to the difficulties of their lives in a new country, the immigrants also have to accept what or who they have left behind. When arriving to a new country, immigrants also try to maintain their traditions and some semblance of their own culture, which can be hard. Baba loses his status once they arrive in America and still has his old prejudices. Soraya and her mother also demonstrate the difficult role women have balancing the expectations of an old world culture with the new world in which they are living. Sohrab quickly adapts to his new country and has a life full of potential waiting for him. Symbols: The pomegranate tree: While Amir and Hassan are both young and carefree, they carve their names in the tree and it bears fruit. Therefore, the tree symbolizes their relationship. Much later when Hassan is dead and Amir is filled with guilt, the tree just like Amir’s memories still exists but no longer bears fruit. The tree not only symbolizes a unifying force between Amir and Hassan but also serves as a source of division. When Amir wanted Hassan to hit him with the pomegranate fruit in order to inflict physical pain as a punishment to lessen his guilt instead, Hassan breaks the fruit over his own head to prove his loyalty. The tree brings back vivid memories when Amir returns to Afghanistan. Kites and the blue kite: Kites and everything associated with them are undoubtedly the most important symbols in this novel. This blue kite is even more important because it symbolizes a chance for Amir to obtain Baba’s attention. Amir thought that the only way he’d earn his father’s attention would be to win the kite flying tournament. This blue kite is the last kite competing against Amir’s during the tournament. As he cuts the last kite’s string, Hassan runs off to fetch the kite for Amir. The blue kite also symbolizes Hassan’s loyalty. Amir wanted to show all the kids at school that he won the tournament and got to keep the last remaining kite that he faced one on one. He mostly wanted to show this kite to his father. As the novel continues, the kite becomes a symbol of betrayal which leads Amir to the will of finding redemption. Hassan sacrificed him just to bring kite back to Amir as he said he would. Hassan took a beating to keep the kite and Amir watched it happen without reacting. Amir feels guilt ever since this moment until the very end of the novel, where Amir is running a kite for Hassan’s son. At the end, the kites symbolizes happiness, freedom and peace at last. Scars: Hassan has a split lip since he was a child, and it is one of the features Amir refers to the most when describing him. The split in his lip symbolizes Hassan’s status in the society. It signifies poverty and minority as an ethnicity which is one major thing that differentiates him from Amir, because it indicates that his family do not have the money to fix his lip. Baba eventually pays a surgeon to repair Hassan’s lip as a birthday gift, signifying his secret fatherly love for Hassan. Later in the novel, Assef splits Amir’s lip in his one on one duel with Amir. Amir is left with a permanent scar very similar to Hassan’s. This scar on Amir symbolizes the fact that Amir has become like Hassan not only physically, but mentally too in the sense that he has learnt to stand up for what is right. Bibliographical information: Hosseini, Khaled. The Kite Runner. New York: Riverhead Books, (2003) I got a 4+ on this journal , so it should do you some good 🙂

Industrial Training Report Essay

My sincere gratitudes go to my industrial supervisor Miss Siti Norshafina Binti Jaih, Site Engineer, and the other staff on Penang Second Bridge project Mr Leong Chee Keong, Contractor Manager , Mr Faizul Ikmal, Site Engineer, Mr Chang Su Thai, Quantity Surveyor, Mr Loo Wooi Min, site supervisor and all the staffs, for helping me during the course of my 10 weeks of Industrial Training at GHL Construction Sdn Bhd on Penang Second Bridge Batu Kawan Expressway Project. A lot of thanks you for all of teaching and providing helpful guidance to me. Biggest thank has to Miss Siti NorSyafina Binti Jaih as our Industrial Supervisor. She has been in construction field specialized bridge almost 3 years. She is rich in knowledge and skillfulness on arrange work progress, solve problems on site, and ensure the work done is based on drawing and right methods. I like to thank her for her generosity and no less, her patiences in sharing information and knowlegde with me, which has benefited me in expanding my knowledge and understanding about this industry. Next, I would like to give thanks to my Constructon Manager, Leong Chee Keong. He is a 14 years veteran in the construction field who packs with vast experiences and knowledge in this field. From the understanding of theorems to its applications and technical practices, he knows them very well. I have seen from him as one who strives to continuously in seeking knowledge and improvement. I also like to thank my Academic Supervisor, Mr Masiri Bin Kaamin . During his visit to Batu Kawan’s Site Office (Penang Second Bridge Batu Kawan Expressway Project) for completed the task, he shared his knowledge and experience in the construction field with me and provided valuable guidances. Last but not least, I am grateful to all other staffs at Project Penang Second Bridge Package 3b expecially GHL construction Sdn Bhd’s Staff. They warmly welcomed me onboard, and not hesitating in lending me helps whenever I need them. They are instrumental in my very much delightful and fruitful  working experience in Project Penang Second Bridge. I wish them all well and successful in their life and carreer, and the continuous prosperity for GHL Construction Sdn Bhd . ABSTRACT I have completed a 10 weeks industrial training program at GHL Construction Sdn Bhd, started from 23rd May 2011 and ended at 29th July 2011. During the internship at GHL Construction Sdn Bhd, I have been assigned as assistand engineer for project named as Penang Second Bridge Batu Kawan Expressway Package 3B. This report gives an insight of the process of this program, and summaries the working experience gained, knowledge learnt accomplishment and feedbacks from me during working as a trainee in GHL Construction Sdn Bhd. SCOPES ACTIVITIES Jabatan Kerja Raya has been regularly taking in industrial trainees from various universities or colleges in order to assist project implementations and support daily operations. For this period of time, there are 7 students from universities or colleges are offered to be trainee including me. There are 5 students from diploma’s level and 2 students from Degree’s level. I and one of other trainee, Izyan Balqis from University Technology Malaysia are assigned at Kompleks taman Bimbingan Kanak- Kanak Project. Besides that we also assist in Project Bangunan Tambahan Jabatan A & E dan Wad Hospital Bentong, Pahang- Pakej 11, Project †¦. During industrial training, student’s job scope is mostly to observe and learn from engineer. Trainee need to study plan to know more of their working environment. Trainee will do further study during following the engineer to the site and make surveying work, levelling work and supervised activity on site .Trainee was always being asked to observe them doing their works and do some work with carefully. Certainly they will explain to me the processes and the reason they need to do so. Trainee is encouraged to be humble to ask any questions from seniors. It is necessary for Trainee to learn as much as possible during industrial training such as knowledge of related jobs, practical skill, communication skill, good behavior, responsibility, and other. Besides, Industrial trainee will be exposed to the construction field and applications and technical practices. Trainee will also understand the process flow of project implementations, from the beginning stage of planning and designing, to developing and testing. To equip the trainee with relevant knowledge and skill on this, the trainee will firstly learn the concept of plan reading. Trainee also needs to know and learn about relevant skills and technologies, for examples tolerance for leveling pile cap, marking cutting pile, communication skills , consultants and other contractor trends. Trainee also supports daily operation. Various tasks assigned to the trainee are required to be completed in an effective and timely manner. Trainee not only will know about how the company runs in the process, but also forge a good working attitude in the meantime. This industrial training program at Jabatan Kerja Raya has been completed successful, with every objectives meet in the same time. PROJECT/ ACTIVITIES During the period of the 10 week’s industrial training, I was being assigned to supervised and consult several project such as Kompleks Bimbingan Kanak-Kanak, Project Bangunan Tambahan Jabatan A & E dan Wad Hospital Bentong, Pahang- Pakej 11. Main Contractor for this package is IJM construction. There are a few subcontractor under GHL Construction Sdn Bhd. First of all, I had to train myself to speak and talk with my supervisor, colleagues within company, even workers at site. This helped me to improve my communication skill. I learned to speak nice, humble and soft with my colleagues. This helped to generate a good relationship which will make my working life more smoothly and enjoyable. From the communication with seniors in company, I got to more about their working life experience. I knew how to work in society and ways to survive in working society. It also helped me in choosing my future path after I graduate soon. Besides, In the industrial training, I trained to do any things on my own. I learned to apply the knowledge I gained from school and university in work. I had been approached to the real-life working environment. Furthermore, I also need to be initiative and independent in my work in company. When working, I had been given a few tasks or assignment to do. I been trained to done my job independently without any friend’s help. This made me become more initiative and able to make my own decision in doing my work. If got any problem not understand, I also need to be initiative enough to ask my colleague or supervisor for guidance. When I am free at work, I also will find something to do on my own; either seeks for work from supervisor or studying the operation manual and contract document by my own. This trained me to have a good behaviors and habits when working in the company. I also experienced the real-working life more practically during I supervised work at site and have talk with contractor. I learned the construction management including the way to manage time, worker, machinery very well. I also had chances to work at site project for the almost 80% of my 10 week’s industrial training. Mostly, I observed my colleagues how they carry out the checking and do joint sheet measurement with contractor. Besides, I was exposed to the progress of a project, and also the business relationship between companies. I also know the organization for this project and their function and responsibilities about the project. I also learn a little about consultant and client organization and work . I gained  some experiences from the head section about formwork and steelwork(welding and cutting). There are a lot of knowledge I gain from them. Beside that, I also got involved doing leveling for every substructure and supervise the activities on site. Now, I also know the name and the function of some machinery and apparatus used at site very well. I learn how the operator manage to used and handle it.

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Advanced Financial Accounting Assignment - Accounting by employers for employees' retirement benefits - Essay Example Actual returns on plan assets are reduced from this pension cost for purpose of its recognition on income statement. SSAP 24 requires that pension cost is the long term funding costs that is evaluated by actuaries and should be spread over the total period in order to smoothen the cost from year to year. Similarly actuary evaluated scheme surpluses are also spread out over the total period and the net charge of each year is expressed as percentage of payroll. On the other hand the approach under FRS 17 emphasis that ‘what is shown as the cost in the profit and loss account is the cost of buying one year’s benefits for the scheme members i.e., the benefit accrued during the current accounting period.’(Standard Life, page 4)1 SSAP 24 requires that a consistent valuation method be used to calculate best estimate of pension cost, and a regular and standard contribution rate is computed to meet the estimated pension costs. Surplus or deficits of pension costs are spread out over remaining working lifetime of current memberships. But SSAP 24 does not specify any amortization method. With the result there were prepayments on balance sheets when the company was in deficit and provisions when the company was in surplus. Accordingly a number of dubious assets and liabilities used to be created on application of this standard rate. Balance sheet was therefore not a fair representation of assets and liabilities under the pension plan. With implementation of FRS 17 ‘this spreading or accrual based approach was abandoned and instead proper recording of balance sheet assets and liabilities has become the focus of revised accounting standard.’(Robert Kirk, page 237)2 Every year the actual returns on plan assets are compared with the expected returns on plan assets. The expected return is generally equal to the fair value of the plan assets at the beginning of the period multiplied by the expected

An Occurrence at Owl Creek Bridge Essay Example for Free

An Occurrence at Owl Creek Bridge Essay In Ambrose Bierce’s short story, ‘An Occurrence at Owl Creek Bridge,’ he uses his setting to carry out the plot of the story better than the short film of ‘An Occurrence at Owl Creek Bridge. ’ The words in the short story flow so beautifully, and give such detail as to fully understand the emotions running through Peyton Farquhar’s head as the time progresses to his hanging. In my opinion, the story’s graphic settings and imagery easily grasp the introduction rising action/climax, and conclusion as Ambrose Bierce originally wanted the story to be told. In the introduction of the short story, Bierce tells of a man, soon to be known as Farquhar, standing above a bridge engaged to be hung. As he is waiting for the lieutenant to complete preparations, he lays eyes upon a piece of drift wood in the swirling stream below the bridge. The story then goes into detail about how slowly the stream appeared to be moving the drift wood along, â€Å"He then let his gaze wander to the swirling water of the stream racing madly beneath his feet. A piece of dancing driftwood caught his attention and his eyes followed the current. How slowly it appeared to move! What a sluggish stream! (Literature 71). † However, in the short film it only represents the image of the piece of wood. This driftwood symbolizes the situation he is currently in; that he is in a chaotic predicament but is still able to ‘slowly drift’ through the problem. Therefore the story helps the reader fully grasp the introduction of the story better than the short film. During the middle of the story, before Farquhar’s last moments he thinks about his wife and children only to be interrupted by the sound of his pocket watch. As if time were slowing down in his last seconds, the interval between each tick is symbolic to how little time he has left. â€Å"Striking through the thought of his dear ones was the sound which he could neither ignore nor understand, a sharp, distinct, metallic percussion like the stroke of a blacksmith’s hammer upon the anvil.. the delays became maddening (Literature 72). † In the short film of ‘An Occurrence at Owl Creek Bridge,’ time speeds up and his pocket watch was taken from him by one of the officers, clearly not as in dept to relate why Bierce wrote the pocket watch into the story. Also during the rising action of the written story, it is told in great details of how he plunges into the water, and begins to swim through the stream. When he removes the noose from his neck, he sees himself performing but doesn’t follow through. He commands himself to place the cord back once he feels a sudden pang throughout his body, but his hands disobey him. This gives the reader inside details of the characters internal state, which is not expressed in the short film. Lastly, before it is known that Farquhar has been hung and this was his mind flashing through his last moments of life, the soldiers begin firing guns while he swims to safety downstream. At one point the written story tells of how he is spinning and whirled around in the water; which brings us back to the symbolism of the driftwood in the introduction. He spins round and round like the driftwood, finally caught up and not in control of the predicament he is in. â€Å"He had been caught in a vortex and was being whirled on with a velocity of advance.. spinning like a top (Literature 75). The film does not show the final symbolism of the driftwood and rushes through the stream to only have Farquhar advance to the bank and run through the forest to his wife and children. Therefore, in my opinion, Bierce’s written version of ‘An Occurrence at Owl Creek,’ uses the setting to advance the story and plot to the readers. It is more in dept and brings all things to light: internal state, physical state, symbolism, and his flashbacks. The introduction, rising action, and conclusion were all better carried out with setting in the written version rather the short film.

United States as expansionist country Essay Example for Free

United States as expansionist country Essay The United States has been an expansionist country since the pilgrims landed. Until the US established them selves as a definite world power, they had shown themselves to be a very expansionist country. The imperialism of the 1900s may have departed from past actions in terms of size and ambition, but the fundamental reasons and drive for expansion remained the same throughout much of America’s history. Past expansion of the US includes the Manifest Destiny-driven push to the West coast, the annexation of Texas, and the purchase of Alaska. Around the close of the nineteenth century and the beginning of the twentieth, the United States was an expansionism; such events include the Spanish-American War and the annexation of Hawaii, Guam, Puerto Rico, and the Philippines. The Spanish-American war was fought in Cuba and the Philippines and was the result of American intervention in the ongoing Cuban War of Independence. The U.S. joined because of the Spanish’s treatment of the Cubans and they blamed Spain for the sinking of the USS Maine. The war only lasted for ten weeks; however, the U.S. gained Hawaii as the fiftieth state and received Guam, Puerto Rico and the Philippines as territories. At the time, the U.S. was very jingoistic and thought they could just take what they wanted (B). This idea is what led to expanding outside of the continental U.S. The U.S. gained Guam, Puerto Rico, and the Philippines as a result of the Treaty of Paris in 1898. The U.S. also gained temporary control of Cuba, which somewhat still exists today with Guantanamo Bay. The U.S. definitely received the favorable end of the deal. The Kingdom of Hawaii was sovereign from 1810 until 1893 when resident American businessmen overthrew the monarchy. Hawaii was annexed by the U.S. but did not become a state until 1959. The United States’ began expanding ever since the original thirteen colonies. Every country desires additional land for resources and economic reasons. After the United States had established itself as a world power, its expansionism did not stop there, the US then set its sights on the countries it sought, in particular the Philippines, Puerto Rico, Guam, and Hawaii. Not to mention that the other world powers were not picking and choosing what they wanted as well, Britain and Japan were claiming all the weak territories they could on the other side of the world (A). America has also always been very interested in its own economy and making sure that no European countries such as Germany and Britain could dominate economically (C).

Volunteering In Sports Social Work Essay

Volunteering In Sports Social Work Essay This literature review focuses on sports volunteering as part of an investigation into the successfulness of leadership academies. By critically examining existing research and related literature, this review aims to draw up key issues and identify gaps in the current volunteering system. The scope of the searches for relevant literature was restricted to material dated from 1990 onwards, with to enable the literature review to concentrate on the most recent information. Literature was sourced through databases and websites linked to volunteering, sport, active citizenship and leadership. As such, this literature review draws on a variety of subjects which will be identified throughout the review. This paper reviews key literature, focusing on the need for continued involvement in leadership and volunteer opportunities within the school and community context. Introduction It is a cherished belief within physical activity and sport communities that participation in leadership and volunteering has the potential to offer young people a range of physical, psychological and social benefits, whilst also as a provider of sporting opportunities and in the development of sport, from increasing participation through to supporting excellence and elite performance. More recently in the UK, this belief has become prominent in government policies, are seeking to engage young people in order to inspire individuals and even though the London 2012 Olympic Games is 3 years away strong planning for volunteering is being put in place as the aspect of major events that has the potential to contribute to social regeneration and the strengthening of social capital. The phrase volunteering is the lifeblood of English sport is often used in todays sporting society. With it being well recognised that volunteers provide the core support for sport in the United Kingdom and without the 2 million adult volunteers who contribute at least one hour a week to volunteering in sport, community sport would simply grind to a halt (Sports Council, 1996). The research, commissioned by Sport England (2003) and carried out by the Leisure Industries Research Centre, provided the hard evidence to support this contention. It demonstrates the breadth and depth of support given by people across the country, who provide their time and rarely look for any reward beyond the personal satisfaction they get from the opportunities they provide for others to participate and achieve in sport. Volunteers also play an incredible role in staging some of Englands most prestigious sporting events. Volunteering in the UK has a long and established history (Ockenden, 2007) and withou t its volunteer workforce, events simply wouldnt happen. Such reliance on volunteers in UK sport lead to the production of the government strategy, A Sporting Future for All. The policy has a major focus on ensures that volunteers get adequate training, support and strategic management (DCMS, 2000). Defining volunteering As suggested by Cluskey, et al (2006) defining volunteering is something that on the surface appears to be relatively simple, but in reality it is actually quite complex. Many researchers have stated that the term volunteering is vague, covering different activities and participation at all levels of society, with volunteering traditions being affected by cultural and political contexts (Salamon Anheier, 1997; Lukka Ellis, 2002; United Nations, 2001). Although the word volunteer may seem to have a common shared meaning, there is not universal consensus about the meaning of the term. It should be highlighted that there is no single meaning of volunteering or of a what volunteer is (Volunteering England, 2008). Davis Smith (2000) and Nichols (2004) highlight four characteristics of volunteering within a UK context: That it should be undertaken for no financial gain That it should be undertaken in an environment of genuine freewill That there are identifiable beneficiaries or a beneficiary That there can be formal and informal types Current context for sports volunteering in the UK The voluntary sector plays a central role in sports development and the provision of sporting opportunities in the UK. Volunteers are key in the organisation of UK sport and the sector also provides a major economic contribution to the total value added of the industry (Shibli et al, 1999; Gratton and Taylor,2000). Volunteering in the UK has a long and established history (Ockenden, 2007) and the valuable contribution volunteers make to society is increasingly being recognised. All levels of government are becoming more and more keen to raise active citizenship, and volunteering is promoted as one of the best examples of how individuals can make a meaningful contribution to civil society with volunteering seen as an important expression of citizenship and fundamental to democracy (EFSD, 2007). There has been two main research documents both commissioned by Sport England, which look into sports volunteering in England. The latest Active People Survey (2006) showed that over 2.7 million people put some voluntary time into sport (at least one hour a week volunteering to sport). The Sports Volunteering in England (2002) found numerous results some of the headline information from this research is below: There are 5,821,400 sport volunteers in England. This represents 14% of the adult population. 26% of all volunteers cite sport as their main area of interest. That makes the sport sector the single biggest contribution to total volunteering in England. Sport volunteers contribute one billion hours each year to sport equivalent to 720,000 paid workers. These results have seen a massive change as results from five years previous in the 1997 National Survey of Volunteering (Davis Smith, 1998) indicated a sharp reduction in levels of participation by young people. Volunteering by those aged 16 to 24 was down from 55% in 1991 to 43% in 1997, reversing the trend towards higher rates of volunteering in the previous decade (Lynn and Davis Smith, 1991). Government change over time Eley and Kirk (2002) identified during the 1990s there became a recognition of the benefits of volunteering which led to greater interest in volunteer activity among young people and the political parties developed strategies to help attract and encourage more young volunteers. The government has now identified engaging people in voluntary work as a key way to reaching out to those most at risk from social exclusion. This was linked with New Labour coming to power in 1997, as numerous initiatives recognised and supported volunteering were established: Millennium Volunteers an England wide scheme that aimed to increase volunteering for people aged 16 to 24 year olds. Now been re-branded as the vinvolved programme, currently funding voluntary organisations and encouraging young people to get involved in volunteering. The Year of the Volunteer 2005 a  £10 million campaign funded by the Home Office and aimed at raising the awareness of volunteering, increasing opportunities for people to become involved whilst also encouraging more individuals to volunteer Although these programmes are generic volunteer programmes they include projects that take place within sport. A Sporting Future for All (DCMS, 2000) and Game Plan (DCMS, 2002) ensured that volunteering in sport appeared on the strategic agenda. Sport England was made responsible for raising the profile of and promoting volunteering within sport. Given the role assigned to sport in achieving new Labours social inclusion and active citizenship agendas (PAT 10 Report, DCMS, 1999), numerous nationally driven initiatives that promote volunteering in a specifically sporting context have appeared. As stated by Volleyball England (2004) over the past few years leadership for young people within sport has become a hot topic on the Governments agenda leading to specifically targeted policies. The Physical Education and School Sport and Club Links (PESSYP) strategy which came into place in 2003, consisted of 8 strands which covered an array of areas aiming to enhance the take-up of sporting opportunities for pupils five to sixteen year olds. Step into Sport was one of the eight strands which focused on developing leadership. Now, the new PESSYP Strategy which shows the Governments continued interests in improving school PE, added 2 extra strands to the policy with Volunteering and Leadership having its own priority. Current Sport England programmes: Recruit into Coaching is part of the wider PE and Sport Strategy for Young People (PESSYP) coaching strand. Recruit into Coaching focuses on the 70 most deprived areas of England as identified through the highest ranked local authorities. It is flexible in terms of the sports it includes as its based very much on local need. Which meets to the view of Rochester (2006) of using volunteering for civic renewal and social inclusion. The Young Ambassador Programme was born and initiated in the summer of 2006 as a direct response to the promise that London would use the power of the Olympic and Paralympic Games to inspire millions of young people to choose sport. London 2012 Olympics volunteering The London 2012 games will depend on up to 70,000 volunteers to make sure they run smoothly and successfully. This has lead to the creation of a number of volunteer schemes, which are aiming to allow for the volunteer spirit spreading wider than the Games themselves by encouraging everyone to give their time to help others. The Young Leaders Programme, supported by BP,  is one of the volunteer scheme which is designed to give a group of disadvantaged young people the chance to make positive change to their lives by using the summer games as a catalyst. Rochester (2006) suggests that within the UK, two broad policy streams encourage voluntary activity within sport and other contexts. These consist of, civil renewal and social inclusion. The aspect of civil renewal is aimed at targeting the increasing amount of people who are becoming disengaged from public life. Disengagement is regarded by the government as posing a threat to democracy and having a harmful impact on community cohesion, with individuals progressively losing their sense of common purpose and belonging within the society (Jochum et al., 2005). Social inclusion has also become a hot topic for new Labour. The formation of the Social Exclusion Task Force, which was established in 2006 shows the commitment creating inclusive communities. It has been identified that participating in voluntary work as a way to reach out to people at risk of social exclusion and promoting correlative social inclusion (Social Exclusion Task Force, 2009). Champion Coaching was the first nationwide scheme created to help the support volunteers. Motives for volunteering Whilst evidence shows that there is widespread commitment to increase numbers and strengthen the volunteer base, a clear picture of what we know about young volunteers does not exist. Gaskin (1998) created the most detailed and comprehensive information on young peoples attitudes and what they want from participation in volunteer activity. It established that the personal benefits gained by young people through volunteer and community service in sporting (Hellison, 1993) and general contexts (Pancer Pratt, 1999) which include an increase in confidence, personal development and pro-social identity. Many researchers have identified that people volunteer for a variety of reasons, both egoistic and altruistic, and the motivation for engaging in volunteer activity can vary greatly from person to person and over time for one person and many volunteers commonly cite multiple reasons for their involvement (Clary et al., 1998; Clary Snyder, 1999, 2000; Farmer Fedor, 1999; Wardell et al., 2000; Coleman, 2002; Taylor et al., 2003). Different age groups may also change their motives for volunteering, with younger groups regarding volunteering as a way of using and expanding their leadership skills, learning new skills and helping them with their future career prospects (Davis-Smith, 1998; Eley Kirk, 2002; Coalter, 2004; Kay Bradbury, 2009) while older volunteers more commonly mention a desire to fill up spare time and cite involvement in volunteering as part of their philosophy of life (Doherty Carron, 2003; Low et al., 2007). The contribution of young sport leaders takes an added si gnificance because their leadership training in sport not only contributes to their own personal skills development but they also use those skills through volunteering to provide greater sport opportunities for other young people to participate in sport (Elay and Kirk, 2002). Perhaps one of the most widely adopted theoretical approaches to understand volunteer motives is that of Clary and Snyder (1991) citied in Cluskeley, et al (2006) who argued that people act to satisfy socio-psychological goals and although individuals may be involved in similar voluntary activities, their goals can vary widely. Their perspective identified four key distinct functions which categorise the motives behind an individuals involvement; Expression of value acting on the belief of the importance to help other Understanding and knowledge need to understand others Social engage in meeting others through volunteering Ego defensive or protective relieve negative feeling through service to others Issues faced by volunteers Volunteers are under increasing pressures in their roles, as indicated by Sport England studies (Taylor et al, 2003; Nichols et al, 2003; Gratton et al, 1996; Nichols, Shibli and Taylor, 1998). These include societal pressures such as the constraints of time imposed by the paid workplace and family commitments and some which are institutional: for example, heavier obligations as a result of legislation (e.g. health and safety, child protection) and greater demands from NGBs and Sport England (e.g. funding requirements, equal opportunities policies, accreditation schemes). Findings published in Gaskins (1998) Vanishing Volunteers created the message that volunteering has a poor image among young people. Although they generally approve of volunteering as beneficial to society and to individuals, its appeal to them is limited. An examination by the National Centre for Volunteering of the barriers to volunteering in 1995, for example, identified five obstacles for young people: lack of awareness of the benefits of volunteering, and negative images of voluntary work as boring, badly organised, the preserve of white, middle-aged, middleclass females, and expensive and time consuming (Niyazi, 1995). This view was also highlighted in the Millennium Volunteers scheme which concluded that for the programme to be successful it would need not only to raise the profile of volunteering but also to carry images of volunteering which are relevant and meaningful to young people (DfEE, 1998). OLYMPIC VOLUNTEERING CHANGING THE IMAGE Promoting active citizenship The British government has been concerned with increasing citizenship and a sense of community spirit in young people for a number of years. In June 1998 the government published a policy framework for a scheme called the Millennium Volunteers. This programme created by the Department for Education and Skills was the one of the first to incorporate aims focused around increasing citizenship and rebuilding a sense of community among young people. Tony Blair, the British Prime Minister at the time expressed his concern about the need to support and recognise community involvement in order to bring about a giving age (Heath, 2000). The government is attempting to increase public engagement in civic institutions and society and respond to societal breakdown by promoting active citizenship and public participation as the responsibility of every individual. The governments commitment to such policies can be seen by the promotion of volunteering in schools through the introduction of citizenship as a subject in the national curriculum, extra support made available for employee volunteering, the creation of institutions that promote citizenship and, new funding initiatives and policy proposals that link citizenship to volunteering (NCVO, 2009). This change to the national curriculum links closely to the view of Elay and Kirk (2002) who identified the benefits of volunteering are also evident from an educational perspective because it is central to the issue of how young people should be taught about their rights and responsibilities to the community. Conclusion This literature review has been able to identify that sport has had a long history on heavily relying on volunteers. It remains one of the most popular fields for engagement for volunteers, with between 13% and 26% of all voluntary work in the UK taking place in a sporting context. Although sport is so reliant on its volunteers it has only started to receive recognition and support from the government or the broader volunteering infrastructure in recent years. The significant difference now however is the substantial funding which is being invested into school leadership programmes designed at creating lifelong volunteers. Volunteering may well be a catalyst for changing communities with excluded individuals, but there is no guarantee that this will always occur and it isnt backed up with enough solid information to create a solid case. Although volunteering does have a vast array of people involved the message from young people is that it needs a make-over to gain further participants. By improving its image, broadening its access and provide what todays and tomorrows young people need. Volunteering suffers from outdated associations with worthy philanthropy and conjures up images that do not appeal to the young. However, it is recognised as potentially offering opportunities to young people that are scarcely available anywhere else. The research suggests that there is a vast pool of young people who could benefit from voluntary work, if certain conditions are met. (Gaskin, 1998)

The Use of Anabolic Steroids in Society Today Essay -- Papers Sports A

The Use of Anabolic Steroids in Society Today The use of steroids in our society today is very common, that is with prescription. But that is not the kind of steroids I am talking about, I am talking about Anabolic Steroids. Anabolic steroids are a very sensitive issue in the world of sports today. Even though the side effects are life threatening, men and woman alike continue to submit their bodies to this illegal drug. Anabolic steroids are taken either through pills or injected directly into the blood stream with a needle. In 1994, 1,084,000 Americans, or 0.5 percent of the adult population, said that they had use anabolic steroids, according to the Substance Abuse and Mental Health Services Administration’s National Household Survey on Drug Abuse. Under Federal Law it is illegal to possess or distribute anabolic steroids for nonmedical uses. However, heavy demand has generated a black market with estimated sales of up to $400 million a year, according to a NIDA Research Report, Anabolic Steroids: A Threat to Body and Mind (NIDA July/August1997). Anabolic steroids are drugs derived from the male hormone testosterone. They promote muscle growth and increase lean body mass. Although anabolic steroids have many approved medical uses, some athletes and others seeking to improve performance and physical appearance abuse them. These nonmedical uses are illegal and carry many health hazards. There are many signs that one can look for in a person who is suspected of using Anabolic Steroids. There is dramatic gain in weight and muscle mass over a short period of time (NIDA September1997). Another is severe acne. Others could be water retention, baldness or hair loss, even in the worst cases severe and sometimes violent mo... ...nry no knows steroids are not worth the risk. â€Å"I am here to tell people and especially young people that yes it can happen and yes it will happen to you† (Mask p.1-2) Bibliography: References Anabolic Steroid Use. (1997, September). NIDA Capsule Series, http://www.drug- abuse.com/information/anabolicsteroid/steroid1.html. Questions and Answers About Anabolic Steroids. (1997, July/August). vol.12, http://www.nida.hih.gov/NIDA_Notes/NNVol12N4QASteroids.html Mask, Dr. Allen. (1996, July). Steroid Abuse (9 paragraphs). WRAL OnLine. Ullis, Dr. Karlis. Journal of the American Medical Association. 1999; 283: 0209-1. King DS. Effect of oral androstenedione on serum testosterone and adaptations to resistance training in young men: a randomized controlled trial. Journal of the American Medical Association. 1999; 281: 2020-2028.

Roots Of Individualism In Euro Essay -- essays research papers

Roots of Individualism in Europe   Ã‚  Ã‚  Ã‚  Ã‚  During the Middle Ages, independent thought was viewed disdainfully. Almost any idea deviating from the status quo, largely determined by the Roman Catholic Church, was condemned as heresy. One convicted of such a grievous offense was often excommunicated or killed, either by means of a proper execution or by a hostile mob. However, with the decline of the Middle Ages, the conditions arose for the birth of individualism—the development of which can be traced through the Renaissance, the Reformation, and the rise of capitalism. Individualism was a radical ideological revolution that forever altered the face of Europe and the rest of the world.   Ã‚  Ã‚  Ã‚  Ã‚  The beginning of individualism’s gradual evolution was first manifested in the Renaissance Era. The Renaissance was a ripe time ready for change. The weakening role of the Catholic Church led to an increase in power for the masses. Corruption plagued Church officials and many sought theological respite elsewhere. The reemphasis of ancient Greek and Roman texts proffered alternatives for many to satisfy their religious needs. This helped contribute to the abolishment of the Church’s imposition of its absolute truth and its claim to ultimate authority. As the church lost power, so did the political units. The bonds between church and state began to erode. Feudalism declined, hence giving rise to new political opportunity. The noble class no longer held a monopoly on the valued positions in society. Rather, one was able to pursue wealth and fame through various endeavors ranging from artist to soldier.   Ã‚  Ã‚  Ã‚  Ã‚  The most empowering change of this era was the dominance of a secular attitude and the decline of church absolutism. This secular viewpoint altered man’s reason for existence from an otherworldly quest to an intimate, immediate appreciation for that which exists on earth. Humanism is a primary source of individualism. Pico della Mirandola’s â€Å"Oration on the Dignity of Man† captures the essence of the humanist movement. He writes that God gave man the ability to make of himself what he wills. Although man is capable of depraved acts, he also possesses the profundity to distinguish him as a holy being. Pico praises the goodness of mankind when he writes, â€Å"man is rightly called and judged a great miracle ... ...the birth of capitalism liberated the goals and means of work. Capitalism allowed individuals to own and manage their own business and reflected the secular mind frame derived from the Renaissance Era. The individual is the unit on which capitalism is based. Bonds between merchants was based on free competition rather that the need to trade. This liberating system of economy allows rise for the individual to direct his own business.   Ã‚  Ã‚  Ã‚  Ã‚  Individualism developed with the gradual transfer of power from large establishments to the individual and his rights and opportunities as a member of society. The importance and power of the individual was not fully realized until ideas were transformed through the Renaissance, the Reformation, and the rise of capitalism. These movements helped Europe realize the latent potential within an individual. Until such progressive movements occurred, the individual was neglected. Today, one man can cause the downfall of a hundred because of his individual power—this is directly related to many of the changes that begun in the fourteenth century. In fact without such transformations, the world would not stand as we know it today.

Old Spice Ad Analysis

December 11, 2012 Comp I Advertisement Analysis Advertisements come in various shapes, sizes, and mediums, and as humans, we are constantly surrounded by them. Whether they are on TV, radio, or in a magazine, there is no way that we can escape them. They all have their target audience for whom the advertisers have specifically designed the ad. When a company produces a commercial, their main objective is to get their product to sell. This is a multibillion-dollar industry and the advertisers study all the ways that they can attract their audience’s attention.The producers of advertisements have many tactics and strategies they use when producing an ad to get consumers to buy their product. These include things such as rhetorical appeals, logical fallacies, and â€Å"the male gaze. † The function of marketing is to either increase the number of customers or increase the rate of use among current customers. The number of customers can be increased by converting customers from competing brands, developing loyalty to the brand among current customers, or expanding the total market for the product class. The more ads they make, the more they in turn have to make in order to get our attention, it’s led to a vicious circle of clutter† (PBS Frontline: The Persuaders). Advertising is a battle of which company can fill up the most empty wall space. Consequently, cities turn into a mass chaos of posters and billboards. Subway tunnels have now been turned into moving pictures, to produce almost a â€Å"commercial† if you will. The buses themselves have been turned into moving billboards. Nowadays the thirty-minute block for a television show is about 15 minutes worth of advertisements and 15 minutes of the actual show.Along with that, many people are actually being paid to be an advertisement, whether it be standing out in front of a building with a sign, or putting a company decal on their car. Advertisements, likewise, cannot be escaped. However, often advertisers have to be sure and not â€Å"over do† their advertisements, or else the audience in which they are trying to appeal to will become annoyed. Old Spice, a major company for men’s hygienic products, has created a line of men’s body wash that has a very appealing and humorous advertising campaign.These ads are designed not only to get their product noticed in the marketplace, but also to eclipse other lines of men’s body wash. The Old Spice commercials imply that by using their product, a man will be or become more similar to the Old Spice man, or in other words, the ultimate man. The Old Spice advertisements capture men by reaching out to the needs of women, giving the ideal image of what a man should be and how he should smell, and by creating a sexual theme that attracts attention. The bottles used for all Old Spice products have red incorporated within the design.This is because red is the color of attraction. That is why red always surrounds Valentine's day. Red can also signify power and strength. The Old Spice design tries to go with a classic, authentic look. It wants to appeal to a variety of ages. It has a very sophisticated look (Keitel). In our society, an extremely smart and effective way of selling a product designed for men is to appeal to women. Women have many opinions on commercials that deal with men’s products, and if they like the commercials, they will be more apt to either buy the product themselves or influence the men they know to buy it.Advertisers not only use sexual appeals to attract attention to their ads, but to position their brands as sexual and to suggest that sex-related benefits can ensue to the brand purchasers. In Old Spice’s current ad campaign, there are a series of commercials using different actors and sports stars that are very fit and good looking to highlight their body wash. In the ad they use ex-NFL wide receiver Isaiah Mustafa, promoting elements of masculinity, sex appeal, and humor.In the ad, Mustafa is coming out of a shower dressed only in a towel, saying in a deep voice, â€Å"Hello, ladies†, and then continuing to talk directly to women viewers, telling them to look alternately at him and then the man sitting next to them for the implied comparison in which no normal man would come out very well. The commercial then continues with rapidly shifting scenes that show Mustafa in romantic fantasy–? like settings designed to appeal to women. He is shirtless on a sailboat at sunset, then holding tickets to â€Å"that thing you love†.The tickets then turn into diamonds, and finally then ad ends with Mustafa sitting shirtless on a white stallion on a tropical beach. The commercial’s appeal to women relies not only on the attractiveness of the actor and the settings, but to the humor that is based on the idea that such a perfect man can exist at all. Conversely, not only do these commercials reach out to women, but also there are men in the target audience and there is a message for them as well. These ads present an ideal image of how a man should be and what he should smell like.By using a good looking, fit, man for this advertisement, it gives the product an image that men want. The logical fallacy, ad populum, is present in this commercial. This ad almost shouts out the ideas that if you use the product you can look, smell, and be exactly like the man you see on your television. The Old Spice man, Mustafa, does everything better than you do and will give your woman more than you can give her. You can smell like the â€Å"ultimate man†, or as the slogan used in the ads says, â€Å"Smell like a man†.The ad makes a man react emotionally and appeal directly to his masculinity, vanity, and even his insecurity in being able to impress, attract, and keep women happy. This ad also portrays the idea of â€Å"scopophilia†. Scopophila is known as the pleasure in lo oking; by this, women want to have a pleasure in looking at their man, and the only way that will happen is if he uses Old Spice. In addition to appealing to women’s tastes and a man’s emotional need to smell like a manly man and attract a woman, this commercial uses the old reliable advertising strategy – sex sells.A sexually themed commercial can appeal to both men and women, and is sure to attract attention. Men and women are often portrayed in a sexual manner in ads of products that have absolutely nothing to do with sex itself. However, the sexiness of the advertisement causes people to remember the ad, and thus the product. This sexiness in advertising is enhanced and affected by the physical attributes of the models, their movement or actions, their interactions if there is more than one model, and the special effects provided by the camera.The desired result is achieved, because of the sexual nature of the ad, a fit and good-looking man talking directly to women in a seductive voice and in a romantic location. People, both men and women, stop what they are doing and watch. Sex can make the beholder feel young again. Sex may also reassure men of their masculinity and women of their femininity. The sexual content of the commercial also does more than grab people’s attention, it helps them remember the ads.The Old Spice ads are successful because they make an impression on people and lead to discussions with other people who have seen them. The advertisers do have to be careful with the use of sex appeal in these ads. If the sexual content is overdone, it might not work as intended. They need to make sure that people are not so distracted by the sexual appeal of the ad that they do not remember what the ad was for in the first place. It does not do any good to create a sensual or sexual message when all they can remember is the image and not the brand name.Therefore, advertisers need to make sure the sexual/sensual image being used is connected in some way to the product or service being promoted. This will create a link between the two and make the viewer much more likely to remember the product or service being advertised. When making a sexual ad, producers must tailor the message to the people they are targeting, which includes understanding the audience’s feelings and beliefs on public sexuality. Women have a different viewpoint on the subject of sexual appeal in advertisements.The objectification of women in advertising campaigns has significant psychological implications. It socializes women to think of them in the manner in which they are depicted, and causes them to engage in self-objectification. When women view advertisements featuring thin female models, it causes them to think that their own bodies should also be thin, creates anxieties relating to their weight, appearance, body satisfaction, and creates a negative mood. Thus, their body image causes them to suffer emotionally and psych ologically.Bordo states in her essay, â€Å"Today, as many as one million men – and eight million women – have an eating disorder. † Perhaps, by buying the advertised items, the viewing audience of women believes they will instantly become taller, thinner, younger, and prettier. This is not the same psychological effect experienced by women who view ads with female models of average proportions, or with no female models at all. Objectification of women in advertisements and emphasis on the size of their breasts has created a society of cosmetically enhanced, large-breasted women.Their self-image is predicated on the media's portrayal of a desirable woman. In order to have high self-esteem, and see themselves as attractive and valued women, many females feel this enhancement is necessary. Most human consumption is a result of a drive to satisfy sensuous desires. Advertising uses sexual images to encourage this consumption. People become dissatisfied with their im perfect selves, and seek to become perfect by buying the sexually charged products. Sex is an easy way to get the attention of males and make a product seem desirable.Women are objectified, and men are swayed to purchase the product and as a reward, get the women. The women represented in these ads are all beautiful and physically well endowed. Men are stimulated by the immediate physical sexuality in the ads, whereas women seem to be more stimulated by the sexuality for the romantic aspect of it. Men want to get the women. Women want the sexuality for the promise of the future. There seems to be no question that the use of sexuality in advertising helps to sell a product.However, when sexuality is used, the concept is true that there is greater consumer interest in observing the ads. This increased consumer interest often leads to the purchase of the advertised product. Works Cited Bordo, Susan. â€Å"Beauty (Re)discovers the Male Body†. Writing Analytically with Reading. 2n d ed. EDS. Rossenwasser, David and Jill Stephen. Boston: Wadsworth, 2012. 821-843. Print. Keitel, Victoria. â€Å"Old Spice Analysis. † Personal. PSU. n. d. Web. 11 Nov. 2012 Rushkoff, Douglas. â€Å"The Persuaders. † PBS Frontline. 9 Nov. 2004. Web. 11 Nov. 2012

A Man Named Dave Essay

A Man Named Dave, by Dave Pelzer is the story of hope and eventual love and how a child called â€Å"It† finally found himself as a man free at last, after early childhood experiences as the son of a brutal, alcoholic mother. When his father is dying of cancer, Dave attempts to reestablish contact with him, he spends innumerable hours with his father, trying to disentangle in his mind the broken family relationships. Much later, after his mother’s death, Dave realizes that his mother’s maniac actions were picked up from her own childhood experiences. Having rushed into marriage Dave enjoys the son that was born, and is determined that his child will never know the disapproval he felt as the child called â€Å"It. † I find Dave Pel . . . zer admirable because he demonstrates remarkable qualities, such as independence, determination, and courage- quality’s I would like to strengthen in myself. After a horrible childhood, he strives for the best he can do all by himself, not depending on others to help him. One day you’ll see, I’m going to make something of myself. He becomes an in-flight fueling technician for the Air Force, a highly regarded job. Dave has displayed a lot of courage, being fearless and brave, in his trilogy; courage to survive, courage to make it on his own and various others. With his determination to succeed from his setbacks, and gain power from his calamity’s Dave is the man he is today. Independence means to me being able to make it on your own, and not having to depend on others. Another display of his independence (is his desire to be standing on his own two feet) when he gave to his mother his statement to be independent â€Å"All those years you tried your best to break me, and I’m still here. Another is being able to go back to his father who deserted him when Dave needed his father most. His courage to be able to deal with his past, and start a new life is one good example of his courage. Dave’s father didn’t protect Dave from his mother. But his wonderful trait of determination, which is never giving up and going for your goals and not quitting until you’ve achieved it, pulls him past these obstacles in his journey for recognition. Dave Pelzer strongly demonstrates independence in A Man Named Dave, and his life. Dave demonstrates independence by being capable of starting over a new life on his own.

The Decision to Implement a New Information System

The Decision to implement a new information system RE: Decision to Implement A New Information System I have been made aware that the business is looking to invest in a new information system for the handling of stock and other management activities. I would like to bring to your attention the fact that I am concerned about this new decision that management has made to implement this new system without through consultation with other managers and staff. I would like to stress that extreme caution should be made whilst considering to implement this new IS after the four million pound loss that was made during the implementation of the old IS few years back which led to the demise of the once very profitable craven comics. I would like to outline that I have the companies best interests at heart as I was present when the crisis of a few years back had occurred and would not like the same mistakes being made again. I shall delve deeper into the reasons why I believe that craven comics should be diligent and extra cautious in considering to implement a new system to handle stocks in the warehouse. I feel that there are a few key points that need to be considered. Reflection We need to look back to the tragedy that occurred a few years back and really understand why the IT system failed and learn from these mistakes. The main reason for the collapse I believe is that the company was over ambitious with what they wanted to achieve but yet were not prepared to thoroughly plan and investigate different options available. The company relied heavily on the IT consultants without really understanding the type of system they were purchasing and the implications the new system would bring. Staff and management alike were not fully aware of what the system was actually for instead fighting with the system rather than working in harmony alongside the system making seamless work of stock management duties. Stocks were being misplaced in the warehouse, incorrect amounts of new stocks were being ordered by the system along side various other problems all due to the fact that the employees could not interact with the system effectively. Both employees and management were not trained in handling the system correctly as the system was clearly the wrong choice for this business. I thoroughly recommend that our current employees have a say in what type of system integration they would find useful as a system relies on people for it to work. The staff at the warehouse must have their say as many witnessed the disaster with the old information system and it could prove very beneficial to hear their views and ideas also. We need to plan effectively and make sure that the system first and fore mostly meets the user’s needs. These will be staff in the warehouse along with the managers. So we all need to meet up and give our views and ideas on what we need this new system to do. The failure of the previous IS was due to the fact that the system didn’t integrate itself within the business. This could have been due to the lack of planning, analysis and research that went into deciding what IS was most suitable. Therefore I think it is imperative that we sit down with all the key members of staff including warehouse staff and discuss the reasons for needing an information system. Questions like: what is wrong with our current system? What improvements would like to be seen? How much costs are being incurred with this system? Will the business benefit with a modern IS?. With these questions answered we can then conceptualise and initialise the project. If we think implementing an IS is a good idea we need to develop a project plan. We can then address the question of what type of IS will be most beneficial to this business? , a tailor made one or one where the system is bought off the shelf. With the disaster that occurred with our previous system, the business chose to implement a system with the help of IT consultants. The system implemented was one that was designed initially for a different organisation but was modified to work within Craven Comics. This, I believe was fundamental to the compatibility issues that were suffered. The system failed to perform within our business as staff couldn’t really get to grips with how it really worked and the system didn’t fit in with the existing practices that the business was used to. Recommendation I Firmly believe that investing in a package that has been tailored to meet our needs from the ground up is the best option. This way we can design a system that answers all the questions asked in the planning and analysis stages. This way, the various departments will be able to have their say and a system that meets everyone’s needs and fits into the way the organisation works and thinks will be attained. This method is clearly advantages over the readymade packages that are available. Readymade packages are good at doing a certain type of job for example stock checking, but may not do everything that is needed. This can be a very quick and often cheaper method with a clarity of the costs but yields negative results most of the time. There is a very slim chance that the system will fit into the organisations existing practices and staff may need to be trained to use this type of system which may prove very expensive in the long term. I also believe that outsourcing an IS will not be beneficial. Although outsourcing allows a business to focus a greater amount of time on its core business and reduce personnel, it means that the business has less control over the system. There could also be compatibility issues and a risk of losing competitive advantage is also present as valuable information could be leaked. I recommend that the ‘prototyping’ method is used in the implementation process of the information system. We could submit a systems specification to the IT department and develop the application in-house. This will enable our IT team to work closely with everyone in the business to design a system from the ground up to meet our needs to the fullest. This method will enable staff and management to monitor the project at every stage and make key changes and decisions if the project is not working. A small working model could be developed and will invariably evolve after discussions with the staff and mangers alike whowill be using the system. This way the system will mould itself to what the business requires and the way the business works. The performance of the system could be closely monitored; is the system fast enough? What’s the user support like? How much is it costing? Is it integrating itself correctly? and so on. If satisfactory results are not being achieved then there is time available to make changes and modifications. Training time and costs will also be reduced as staff will be growing and learning as the system grows. Once the system is complete then staff should be comfortable and should fully understand the operation of the system. The prototyping method will allow Craven Comics to have full control. Project Schedule and budget The business needs to have a project schedule and budget. This is very important and wasn’t present during the implementation of the previous IS. Funds need to be split into small manageable parts, for example consultancy costs, IT management costs, Labour costs should all be budgeted. This will enable the business to see where funds are going and any cost over runs could be dealt with swiftly. Problems in the planning stages are the main reasons why most systems fails. Planning and budgeting correctly will also avoid the business in being over ambitious as was the case a few years back. The business should know how much cash is available and exactly where the cash is going. Failure to do this was a major factor in the failure of the previous IS, this disaster could have been avoided. Analysis and Resource Budgeting We also need to analyse and budget for the resources we have. For example how many staff do we have? how much space is available? The hours that will be needed? Will this impact in sales for the business? All these are key issues that need to be thoroughly monitored and carefully planned in order to minimise a fall in company revenues during the implementation process. I feel that we need all the staff to play a part in helping in the development of the information system. We need to use just the sufficient amount of space that we think we would need to accommodate the system. we should have adequate space to store the mainframe and need to look at the placement of wires and cables so as to avoid any hazards. we need to look at the placement of a backup system and the storage space for all the relevant IT technology. This will allow valuable space to be maintained for the everyday running of the normal business. Risk The concept of risk needs to be taken into account also. We need to appreciate that there is an element of risk present in this project as is with every new project a business decides to undertake. We need to understand what could potentially go wrong, and the measures that we could take in order to avoid this and minimise damage to the operation of the business. This was not done during the implementation of the previous IS as a result the business didn’t know where resources were going and how errors could be dealt with. Management Management issues do also need to be addressed. We need to look at the reasons why management failed during the last disaster and make sure that these errors don’t reoccur. I believe managements lackadaisical approach was the main issue. Management were not truly aware of what the business actually needed but were just following the recommendations of the ITconsultants. Management also failed to communicate effectively with fellow employees and just expected them to know what was going on rather than explaining to them what they were looking to do and how it would affect them. Legal issues and quality standards Legal issues also need to be dealt with alongside required quality standards. For example, data protection and health and safety issues. Project Reporting The project needs to be reported on at every stage. We need status reports, progress reports and forecast reports allowing the project to stay on track and under control. This was not present during the last IS therefore the project veered off course and we lost control of costs and valuable resources. Once we are approaching the final stages of the implementation process we should sit with all the key staff members and conduct a systems follow up. This will involve re-evaluating the systems effectiveness through discussion with top managers and end users. We should also evaluate the controls, processing and the output of the system. This will enable us to prepare a post implementation review report and make necessary revisions to the system if required to do so. This is also useful for future systems implantation as we will have crucial data of what worked well and what didn’t and the changes that were needed to be made. If we had taken the above steps during the disaster of the previous IS then this would have allowed the business to save a considerable amount of time and money in implementing a new IS. Mistakes could easily be pointed out and avoided. The fact that we didn’t keep progress reports of the project a few years back we couldn’t really see what went wrong and at what stage clearly enough. Therefore it is imperative that we evaluate the project of implementing a new information system and ask questions like, did this project achieve our scope? Did we make the correct decision in choosing to prototype? Is the quality there? did we meet our cost/timescale targets? , what were the major hurdles and what measures did we take to overcome them? . The answers to these questions will enable the business to learn from the mistakes and make sure that they don’t reoccur during any future projects. Craven Comics failed to take the above steps therefore there is no accurate record of the mistakes that were made a few years back. Final thoughts/Conclusion Overall I believe the decision to implement an information system is a good idea as the correct Information System can prove very valuable for an organisation. I also recommend looking at past disasters and the measures the firms took to overcome them. Disasterssuch as the international stock exchange (Taurus project, London Ambulance Service and Northumbria Police and so on and so forth could be looked at to gain invaluable insight. I believe a bespoke package will be the best option. This is the similar to the measures Craven Comics took a few years back. But I believe if all my recommendations are followed then this will be a very beneficial choice for this business. We need to approach the project with care and must avoid the mistakes that were made a few years back. I will grateful if you can take the time out to acknowledge the advice that I have given to you in this report. I have the companiesbest interests at heart and would not like to witness the collapse of this business again. Arif Saddiq Year 2 Accountancy and finance References Websites Library of Failed information systems projects’[online] [date unknown] ,http://www. scit. wlv. ac. uk/~cm1984/qmp/failures/NINE. HTM [accessed 20 march 2009] [accessed via www. google. co. uk and searched it failures] Wikipedia 2009, Information systems, http://en. wikipedia. org/wiki/Information_systems [online] accessed 21 march 2009]

Internal Control and Shady Accounting Practices

Group 3 1. Why did accounting fraud occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The senior executives had unchecked power because the board of directors were only figure heads, the ethics hot-line was nonfunctional, and in internal audit department did report to the appropriate link in the corporate chain to minimize fraud. These reasons, combined with a poor company culture, created the environment where fraud was able to become an acceptable business process. The senior executives at WorldCom had a â€Å"do it or else† attitude that was unchecked by any external force.That external force should have been the board of directors. Unfortunately the board of directors were being directed by the senior executives, given information about WorldCom that was disorganized to hide highly controversial and aggressive accounting techniques. These directors should have recognized they were being used and realized their agency to the stock holders to administer the oversight they were compensated to provide. The ethics hot-line, according to the case, while existed, was not known or trusted by the general population of employees at WorldCom.While many employees were aware of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department reported to the senior executive who ultimately steered their activity. If the executive was informed that internal audit was close to uncovering the unethical acts of managers, he directed their internal activity to other areas of the firm and blocked access to their department to the files that could expose the problem.If the internal audit department reported to the board of directors, better policing of executive activity would have been possible. All of these reasons had an element of poor culture in their makeup. Allowing senior executives to bullying their subordinates, inattentive directors, allowing for t he ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things get done, ultimately doomed WorldCom to a spiral of actions that had the momentum of everyone's livelihood at stake, with no system in place to automatically apply the brakes to protect the shareholders. . What is the difference between earnings management (or earnings smoothing) and accounting fraud? What are the relevant criteria to use in distinguishing ethical from unethical accounting practices? I don't think there is a difference between earning smoothing and accounting fraud. Both practices intentionally mislead investors to alter their opinion of their holdings. Even if altering earning to smooth it out is mean only to put investors at ease, the underlying goal of smoothing is to change the perception of risk and volatility, which demand premiums in the market.Relevant criteria for distinguishing ethical from unethical accounting practices are if the accounting practice ma terially changes what the average investor values the company at and items addressed in GAAP and other accounting standards that are against conventional accounting guidelines actively used and unchallenged in the business landscape. 3. What internal processes or systems do you recommend to prevent fraudulent practices such as those present at WorldCom?Why were these practices not detected sooner? It appears WorldCom's fraudulent activities was uncovered by the companies own internal accounting department, indicating that at least one of five internal controls – â€Å"monitoring of controls† was functional. However, I believe if there were to have been periodic external auditing from impartial entities outside of WorldCom, the fraudulent activities would have been uncovered sooner than it occurred in 2005.Other internal control processes that could have prevented WorldCom's fraudulent activities and demise are; hiring competent, reliable and ethical personnel, particul arly in leadership positions that the company's board of trustees failed to accomplish, or perhaps were oblivious and complacent with the â€Å"red flag warnings† – falsely professed financial growth and profitability to increase the price of WorldCom's stock, and underreporting line costs (interconnection expenses with other telecommunication companies) by capitalizing these costs on the balance sheet rather than properly expensing them.In addition to inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. I also believe there was failure with â€Å"assignment of duties†, or separation of duties if you will. Because, Mr. Ebber's seems to have been in control of his CFO – Sullivan, Controller – Myers, and Director of General Accounting – Yates. All of whom were unethical leaders at WorldCom that helped concoct â€Å"shady† accounting practices that led to the demise of WorldCom. It is my opinion t hat the above mentioned practices were not detected early enough due to micro management of lower taff employees by unethical leadership through autocratic style leadership, and environment that instilled fear in employees for fear of losing their jobs if any concerns were raised. An unfortunate reality that sadly exist in many big corporations, and even in governments. 4. What external processes or systems do you recommend to prevent and detect fraudulent practices such as those present at WorldCom? Were the directors on the board or the external auditors to be blamed?External auditing is an effective process that can in many ways prevent fraudulent activities within organizations, as the respective auditing teams have no â€Å"loyalty† to management or leadership within the company undergoing review by the external auditors. Retrospectively, I believe that the board of trustees of WorldCom at the time of the scandal would have wished that they had carefully looked into the background and leadership style of Mr. Ebber's and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore.Barely about a year ago, Yahoo's former CEO was publicly humiliated, and subsequently fired by the company for â€Å"embellishing his academic credentials†. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked thoroughly into Thompson's background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebber's. 5. You are a representative from the SEC.Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you would cite to either Mr. Sullivan or Mr. Ebber's when they refuse to comply with your request for information. Under the federal regulations and securities Section 3(a)(47) of the Securities Exchange Act of 1934 (15 U. S. C. 78c(a)(47)), ref usal of any individual(s), or company(s) to conform to set accounting practices including external auditing by appropriate personnel (entities) will be liable to punitive actions set forth by federal legislations – up to or more than 25-years imprisonment and fines.Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or such entities are prohibited to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions engaged in by Mr. Ebber's and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990’s hovered around 50% or at best high 40%. If you were an investor, would you have invested in WorldCom? I probably would have.Despite the fact that WorldCom's E/R ratio seems to have been lower than its competitors , which should have raised a red flag in any potential investors m ind. However, like my decision to still invest in WorldCom despite its â€Å"too good to be E/R ratios†, many investors back then may have ignored what was obvious because WorldCom's â€Å"cooked books† from previous years all â€Å"seemed financially sound†, thanks to Ebber's and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and â€Å"muscling† junior employees to cover up its â€Å"shady accounting practices†.So naturally, any potential investor would probably back then have made the same mistake of investing in WorldCom. Obviously, not expensing largest operating expense â€Å"line costs† – incurred to gain access to other carriers networks to allow WorldCom to complete customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldCom's competitors, resulting in an â€Å"inflated performance† – overstatement of earnings and und erstatement of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case.Should Vinson have been charged with committing crime? According to the section â€Å"Resolution of Ethical Conflict† in the Institute of Management Accountants' Code of Ethics, how should employees proceed when under pressure by senior managers to engage in unethical behavior? As stated by James Comey, the U. S. attorney that prosecuted Ms. Vinson's case, â€Å"just following orders† is not an excuse to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from wrong as it pertains to the prescriptive law of accounting ethical practices.In her own statement and admissions to prosecutors during the initial stages of her prosecution, and attempt to become a witness for the prosecution to gain leniency. (Pulliam, 2003). She (Ms. Vinson) stated that â€Å"each time she was ordered to â€Å"cook† or cover unethical accounting practices, she tho ught and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncovered†. In light of the facts, and Ms.Vinson and Cooper's knowledge of right and wrong concerning the ethical practices of their chosen professions, it is appropriate for both of them to have been held liable for conspiring and engaging in such fraudulent activities as purported by WorldCom. As outlined by the IMA, accounting professionals in any company that are micro-managed, â€Å"muscled†, or coerced to engage in any fraudulent activities or witness any such improprieties, should first report the issue to an immediate supervisor that is not involve in such activities.In the event such option does not exist, one should then report the issue to a higher management staff that is not involved in such impropriety. it's also advisable for one to seek legal counseling with a private attorney about how to proceed in such matters n the event that reporting to an external body is imminent. Reference:PULLIAM, S. , Staff Reporter of THE WALL STREET JOURNAL Online, June 23, 2003| | Internal Control and Shady Accounting Practices Group 3 1. Why did accounting fraud occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The senior executives had unchecked power because the board of directors were only figure heads, the ethics hot-line was nonfunctional, and in internal audit department did report to the appropriate link in the corporate chain to minimize fraud. These reasons, combined with a poor company culture, created the environment where fraud was able to become an acceptable business process. The senior executives at WorldCom had a â€Å"do it or else† attitude that was unchecked by any external force.That external force should have been the board of directors. Unfortunately the board of directors were being directed by the senior executives, given information about WorldCom that was disorganized to hide highly controversial and aggressive accounting techniques. These directors should have recognized they were being used and realized their agency to the stock holders to administer the oversight they were compensated to provide. The ethics hot-line, according to the case, while existed, was not known or trusted by the general population of employees at WorldCom.While many employees were aware of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department reported to the senior executive who ultimately steered their activity. If the executive was informed that internal audit was close to uncovering the unethical acts of managers, he directed their internal activity to other areas of the firm and blocked access to their department to the files that could expose the problem.If the internal audit department reported to the board of directors, better policing of executive activity would have been possible. All of these reasons had an element of poor culture in their makeup. Allowing senior executives to bullying their subordinates, inattentive directors, allowing for t he ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things get done, ultimately doomed WorldCom to a spiral of actions that had the momentum of everyone's livelihood at stake, with no system in place to automatically apply the brakes to protect the shareholders. . What is the difference between earnings management (or earnings smoothing) and accounting fraud? What are the relevant criteria to use in distinguishing ethical from unethical accounting practices? I don't think there is a difference between earning smoothing and accounting fraud. Both practices intentionally mislead investors to alter their opinion of their holdings. Even if altering earning to smooth it out is mean only to put investors at ease, the underlying goal of smoothing is to change the perception of risk and volatility, which demand premiums in the market.Relevant criteria for distinguishing ethical from unethical accounting practices are if the accounting practice ma terially changes what the average investor values the company at and items addressed in GAAP and other accounting standards that are against conventional accounting guidelines actively used and unchallenged in the business landscape. 3. What internal processes or systems do you recommend to prevent fraudulent practices such as those present at WorldCom?Why were these practices not detected sooner? It appears WorldCom's fraudulent activities was uncovered by the companies own internal accounting department, indicating that at least one of five internal controls – â€Å"monitoring of controls† was functional. However, I believe if there were to have been periodic external auditing from impartial entities outside of WorldCom, the fraudulent activities would have been uncovered sooner than it occurred in 2005.Other internal control processes that could have prevented WorldCom's fraudulent activities and demise are; hiring competent, reliable and ethical personnel, particul arly in leadership positions that the company's board of trustees failed to accomplish, or perhaps were oblivious and complacent with the â€Å"red flag warnings† – falsely professed financial growth and profitability to increase the price of WorldCom's stock, and underreporting line costs (interconnection expenses with other telecommunication companies) by capitalizing these costs on the balance sheet rather than properly expensing them.In addition to inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. I also believe there was failure with â€Å"assignment of duties†, or separation of duties if you will. Because, Mr. Ebber's seems to have been in control of his CFO – Sullivan, Controller – Myers, and Director of General Accounting – Yates. All of whom were unethical leaders at WorldCom that helped concoct â€Å"shady† accounting practices that led to the demise of WorldCom. It is my opinion t hat the above mentioned practices were not detected early enough due to micro management of lower taff employees by unethical leadership through autocratic style leadership, and environment that instilled fear in employees for fear of losing their jobs if any concerns were raised. An unfortunate reality that sadly exist in many big corporations, and even in governments. 4. What external processes or systems do you recommend to prevent and detect fraudulent practices such as those present at WorldCom? Were the directors on the board or the external auditors to be blamed?External auditing is an effective process that can in many ways prevent fraudulent activities within organizations, as the respective auditing teams have no â€Å"loyalty† to management or leadership within the company undergoing review by the external auditors. Retrospectively, I believe that the board of trustees of WorldCom at the time of the scandal would have wished that they had carefully looked into the background and leadership style of Mr. Ebber's and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore.Barely about a year ago, Yahoo's former CEO was publicly humiliated, and subsequently fired by the company for â€Å"embellishing his academic credentials†. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked thoroughly into Thompson's background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebber's. 5. You are a representative from the SEC.Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you would cite to either Mr. Sullivan or Mr. Ebber's when they refuse to comply with your request for information. Under the federal regulations and securities Section 3(a)(47) of the Securities Exchange Act of 1934 (15 U. S. C. 78c(a)(47)), ref usal of any individual(s), or company(s) to conform to set accounting practices including external auditing by appropriate personnel (entities) will be liable to punitive actions set forth by federal legislations – up to or more than 25-years imprisonment and fines.Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or such entities are prohibited to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions engaged in by Mr. Ebber's and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990’s hovered around 50% or at best high 40%. If you were an investor, would you have invested in WorldCom? I probably would have.Despite the fact that WorldCom's E/R ratio seems to have been lower than its competitors , which should have raised a red flag in any potential investors m ind. However, like my decision to still invest in WorldCom despite its â€Å"too good to be E/R ratios†, many investors back then may have ignored what was obvious because WorldCom's â€Å"cooked books† from previous years all â€Å"seemed financially sound†, thanks to Ebber's and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and â€Å"muscling† junior employees to cover up its â€Å"shady accounting practices†.So naturally, any potential investor would probably back then have made the same mistake of investing in WorldCom. Obviously, not expensing largest operating expense â€Å"line costs† – incurred to gain access to other carriers networks to allow WorldCom to complete customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldCom's competitors, resulting in an â€Å"inflated performance† – overstatement of earnings and und erstatement of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case.Should Vinson have been charged with committing crime? According to the section â€Å"Resolution of Ethical Conflict† in the Institute of Management Accountants' Code of Ethics, how should employees proceed when under pressure by senior managers to engage in unethical behavior? As stated by James Comey, the U. S. attorney that prosecuted Ms. Vinson's case, â€Å"just following orders† is not an excuse to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from wrong as it pertains to the prescriptive law of accounting ethical practices.In her own statement and admissions to prosecutors during the initial stages of her prosecution, and attempt to become a witness for the prosecution to gain leniency. (Pulliam, 2003). She (Ms. Vinson) stated that â€Å"each time she was ordered to â€Å"cook† or cover unethical accounting practices, she tho ught and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncovered†. In light of the facts, and Ms.Vinson and Cooper's knowledge of right and wrong concerning the ethical practices of their chosen professions, it is appropriate for both of them to have been held liable for conspiring and engaging in such fraudulent activities as purported by WorldCom. As outlined by the IMA, accounting professionals in any company that are micro-managed, â€Å"muscled†, or coerced to engage in any fraudulent activities or witness any such improprieties, should first report the issue to an immediate supervisor that is not involve in such activities.In the event such option does not exist, one should then report the issue to a higher management staff that is not involved in such impropriety. it's also advisable for one to seek legal counseling with a private attorney about how to proceed in such matters n the event that reporting to an external body is imminent. Reference:PULLIAM, S. , Staff Reporter of THE WALL STREET JOURNAL Online, June 23, 2003| |