Saturday, August 31, 2019

Control Mechanisms: The Walt Disney Company Essay

Introduction Organizations use control mechanisms to help regulate guidelines and procedures which contribute toward effectively achieving organizational goals. The Walt Disney Company is a well known entertainment organization that has become tremendously successful both nationally and internationally over the past 70 years or so partly through successful implementation of control mechanisms throughout every aspect of the organization. The purpose of this paper is to explore four types of control mechanisms used by the Walt Disney Company: (1) budgetary, (2) financial, (3) management audit, and (4) bureaucratic through compare and contrast to determine the effectiveness of each by examining the positive and negative reactions to these control mechanisms in order to explain how the different control mechanisms impact the four functions of management throughout the organization. Budgetary Controls Budgetary controls are a well known and frequently used control measure throughout corporate America and the international business market system. Budgetary controls are used to align the various company operating costs with the company’s strategic goals and to either verify goal attainment or to plan corrective action. Throughout its existence, Walt Disney has implemented many different budgetary controls reaching across numerous and diverse product lines. With the motion picture production division, production budgets were used to limit expenses for the cost of materials and equipment, talented actors, various support staff, and the marketing and placement of movies into circulation. As Walt Disney expanded its business to include multiple elaborate theme parks, a capital budget was created to establish a threshold on the cost of real estate, buildings and equipment, and the operating and maintenance costs. When the company decided to venture into the production of toys and clothing, the management designed and implemented a sales budget to manage the increased cost of entering a new market. With the budgetary controls in place, Walt Disney has managed to keep operating costs at an acceptable level and experienced remarkable success in the entertainment industry. These budgetary controls have given the company the ability to venture into new markets, cross international borders, and bring family entertainment to the world. â€Å"Its filmed entertainment units have been riding high on a string of box office successes and its theme parks continue to draw millions of visitors each year.† (The Walt Disney Company, 2008). Along with the use of budgets, companies universally use various financial statements to put into practice financial controls. Financial Controls The Walt Disney Company’s main financial objective is to be able to generate revenue through growth and long-term shareholder values. The segments of which the Disney Company is categorized are studio entertainment, parks and resorts, media networks and consumer products. Each segment generates a different percent of the organizations profit. 42% of Disney’s income is through media networking and expends 55% operating the resource. 30% is earned from parks and resorts, while it takes 22% to operate the resource. Studio and entertainment earn 21% of Walt Disney’s revenue; however, 15% is used to operate this resource and lastly 7% is earned form consumer products and 8% is used to control this expense (Disney, 2008). The Disney Company resources are very effective to maintaining and operation of the business; however, some of the resources are costing more to operate than producing income. Therefore, the decision to keep maintaining the resources that are costing more to operate are costly for business. Planning for the future of the Walt Disney Company is a continuous process; the company strives to be the leader of the entertainment world through imaginative entertainment. Disney’s financial success is due to their efficient leaders who also employ talented individuals to help increase profitability through the company’s mission, values and goal planning. Management Audit Controls Overseeing The Walt Disney Organization is a major responsibility for Disney’s Board of Directors. Responsibilities are extensive, including the overseeing of the company’s systems of internal control, including compliance of financial reports, implementing policy and  procedures, along with adhering to the applicable laws. According to the Disney (2007)†¦ The Committee shall have responsibility for overseeing that management has implemented an effective system of internal control to promote the reliability of financial and operating information and compliance, including those related to risk management, ethics and conflicts of interest. The Committee plans periodical evaluations to discuss with management any audit findings, including management recommendations for improvement in a particular area in order to promote internal control. Having an effective internal control is extremely important in any organization, especially The Walt Disney Organization, because of the magnitude of its organization. Internal control of management audits are designed to provide reasonable assurance that goals are being achieved in all organizational areas, including effectiveness and efficiencies of operations, reliable and accurate financial reporting, and that all laws are in compliance. Bureaucratic Controls Bureaucratic control is a necessary tool used by large corporations. The Walt Disney Company is not an exception to when it comes to using bureaucracy to control the corporation. Bateman and Snell (2007) define bureaucratic control as â€Å"the use of rules, regulations, and authority to guide performance. When a person thinks of Walt Disney, the first things that may come to mind are creativity and risk taking. Walt Disney has released groundbreaking movies that are time consuming to make and have large budgets. A risk is taken every time a movie is created. The risk is that there may not be a market for the product. Walt Disney uses bureaucratic control to insure that all business units are working towards performance standards set by the leaders of the corporation. Bureaucratic control can have a stifling effect on the creativity of the persons working under the system. Robert A. Iger is President and Chief Executive Officer of Walt Disney. According to Chaffin and Waters (2006) when Mr. Iger became the CEO of Walt Disney he removed the corporation’s strategic planning committee. The move was made to loosen up the bureaucratic control that the committee had over  the corporation’s business units. The loosening of the bureaucratic control could allow for new ideas to be explored without the fear of the idea being lost in an overbearing bureaucratic system. Not going through the old system of control will also allow innovations to be quickly applied. Quickly applying innovation will help Walt Disney gain a larger market share. Free thinking and risk taking must be balanced with bureaucratic control in order for Walt Disney to remain a successful corporation. Conclusion Based on the research presented through compare and contrast one can conclude that the four control mechanisms selected: (1) budgetary, (2) financial, (3) management audit, and (4) bureaucratic each has had a profound and positive impact on the Walt Disney Company’s success from different aspects of the organization. Each of the four selected control mechanisms has impacted the four functions of management to different degrees. Planning was impacted mainly by ever changing budget, finance and management audit controls depending on the cost of production materials, equipment, staff and so forth. Organizing was impacted by each of the four controls based on the initial planning process for each division; hence, when strategic plans were altered by these control mechanisms organizing was altered accordingly. Leading was mainly impacted by management audit and bureaucratic controls through the company’s internal and external evaluations when leadership decisions lead the company in a different and more productive direction. Lastly, controlling was impacted by each of the four control mechanisms based on internal and external evaluations that lead to the implementation of each control mechanism. References Bateman T., and Snell S., (2007), Management: Leading & Collaborating in a Competitive World (7th Ed.), McGraw-Hill/Irwin, New York, NY. Chaffin, J., and Waters, R., (2006). Drawing on Jobs’ judgment but harnessing talents of Pixar chief could be challenge even for Bob Iger, says Richard Waters. The Financial Times, p.29. Retrieved July 10, 2008, from General OneFile via Gale: http://find.galegroup.com/ips/start.do?prodId=IPS Disney. (2007). Committee Charters- Audit. Retrieved July 12, 2008, from http://Corporate.disney.go.com/corporate/charters_audit.html Disney. (2008). The Walt Disney Company Reports Record Earnings for Fiscal Year 2007. Retrieved July 9, 2008, from http://amedia.disney.go.com/investorrelations/quarterly_earnings/2007_q4.pdf The Walt Disney Company. (2008). Austin, Texas: Hoovers Company Inc. Retrieved July 9, 2008, from ProQuest Central database. (Document ID: 168155651).

Art 100 Paper

Corrine Roe 1,012 words Art 100 4/8/12 Aesthetics Learning Object The first two pictures that are being compared are Shirin Neshatb â€Å"Allegience with Wakefulness† 1994 and Jasper Johns â€Å"Three Flags† 1958. In the â€Å"Allegience with Wakefulness† is instrumentalist. It is instrumentalist because it is the writing on this person’s feet is not English and there is a gun between the person’s feet. This might be taken as things that are different from what we are used to be taken as threat.American people in general have a closed minded way of looking at things. The other aesthetic perspective for this art piece that are noted is linguistic. Linguistic are has symbols as well and the gun could also be seen as a symbol. It has words written in it too specifically on the feet. This artistic piece is powerful because it can have so many meanings to it and can mean many things to many different people. â€Å"Three Flags† is a linguistic pai nting. It is obvious that this is a linguistic painting because it is the American flag. The American flag is tied strongly to American culture.It is a symbol of our freedom. Imitationist is the next aesthetic perspective that is seen in this paper, obviously because it looks just like the American flag. The American flag looks like it is popping of the page because of the way they get smaller as they move forward. Both of these art pieces have a strong message behind them. The first one, â€Å"Allegience with Wakefulness† has a language in it that most Americans would not be able to understand. It also has a gun which could mean a lot of different things in this particular picture. The second picture â€Å"Three Flags† is pretty much the opposite of that.It is very recognizable for everyone in the American culture. It stands for freedom our freedom. The next two paintings that are compared are â€Å"Mystic Package† by Claudio Bravo in 1967 and â€Å"Rabbitâ₠¬  by Jeff Koons in 1986. The â€Å"Mystic Package† is an imitationist piece of art. It is imitationist because it looks like a regular package that could see pretty much anywhere. This art piece could also be known as linguistic. It is a linguistic aesthetic because it has strong social ties to our everyday lives. Most people get gifts in packages or important thing they have ordered or thing they bought just for fun.We usually associate a package with a good thing. The â€Å"Mystic Package† has a special hyper-realistic quality about it that makes look like it is an actual package. â€Å"Rabbit† is formalist piece of art. It is formalist because it has a modern design. It almost looks robotic and has a futuristic quality about it. The artist pays extra attention to the shape and details like the rabbit’s ears and how the rabbit is holding a carrot. This art piece could also be known as expressionist. When people see rabbits they often think of pets tha t they have had or think of rabbits hoping threw the forest.People usually have happy feelings when it comes to rabbits and other animals. In the art piece â€Å"Mystic Package† it is something we see all of the time. It’s a common package that we use to ship things. In the â€Å"Rabbit† art piece it is the exact opposite. It is something that we do not normally see. We see rabbits but not in shiny balloon form. It looks like a robot more than anything. That is why it is so futuristic looking. In conclusion art has a lot of different aesthetic perspectives. Art is unique in its own way and makes a different impression on everyone who sees it.Someone may disagree with the aesthetic perspectives that are above but they seem to make the most sense. When you use instrumentalist to describe a piece of art that is used to make people think and have a purpose behind them. Linguistic is art tied to culture and has symbolism. Imitationist art is tied to something that ac tually exists in everyday life. Formalist art is that focuses on texture, color, shape and modernism. Expressionist evokes feelings. Usually things in the art make you feel happy or sad or mad or something like that. Aesthetic perspectives change with every person.Not everyone feels or thinks the same way we they look at a piece of art. Things mean different things to different people. Like someone from another country would not have such a close tie with the art with the American flag in it. Someone who understands the language written on that persons feel might feel something different when they look at the picture then someone who cannot read it. Being able to understand what is written might help the picture make the picture mean something totally different than what someone else gets out of it.The art with the package might mean something totally different from one person to the other. They might not even understand how some people get what they get out of it. The picture with the shiny rabbit might not seem futuristic to one person like it does for another. One person could totally not even understand how one person sees something from a piece of art. When something is imitationist usually everyone who sees the painting can understand why it is that way. Usually it is something that people commonly see in everyday life, unless someone has not seen that object in their life.People experience different things in their live and that can influence what they see or feel from a piece of art. Sometimes people see something that other people do not understand but that is their perspective and no one can really tell them that they are wrong. It is all about your experiences and no one can tell that what you are seeing is wrong because art is interpreted by the people seeing it. Some people have experienced things that other people have not so they can look at things in different ways than others.

Friday, August 30, 2019

An Outline of Analytical Psychology Essay

Analytical Psychology is the school of depth psychology based on the discoveries and concepts of Carl Gustav Jung. Jung gave the broadest and most comprehensive view of the human psyche yet available. His writings include a fully-developed theory of the structure and dynamics of the psyche in both its conscious and unconscious aspects, a detailed theory of personality types and, most important, a full description of the universal, primordial images deriving from the deepest layers of the unconscious psyche. These primordial images are called archetypes of the collective unconscious. The latter discovery has enabled Jung to describe striking parallels between the unconscious images produced by individuals in dream and vision and the universal motifs found in the religions and mythologies of all ages. The concept of the collective unconscious gives analytical psychology an added dimension in comparison with other schools of psychotherapy. It takes the theory and practice of psychotherapy out of the exclusive realm of psychopathology and relates it to the whole history of the evolution of the human psyche in all its cultural manifestations. See more: outline format for essay The practice of analytical psychology thus becomes not only a therapy for neurosis but also a technique for psychological development applicable to normal and superior individuals. An abstract, theoretical presentation is alien to Jung who always strove to engage the response of the whole man, not just the intellect. This presentation should thus be recognized as no more than a two-dimensional sketch of a three-dimensional reality. Libido: The psychic energy that directs and motivates the personality is called libido. Interest, attention and drive are all expressions of libido. The libido invested in a given item is indicated by how highly it is valued. Libido can be transformed or displaced but not destroyed. If the libido attached to one object disappears, it reappears elsewhere. Libido is the dynamism of the life process manifested in the psychic sphere. The theory of libido is closely connected with the law of opposites. The processes of the psyche depend on a tension and interplay between opposite poles. If one side of a pair of opposites becomes excessively predominant in the personality, it is likely to turn into its contrary. This is called enantiodromia. A one-sided conscious attitude constellates its opposite in the unconscious. See Jung’s essay â€Å"On Psychic Energy† (1). Psychological Types: Analytical psychology distinguishes several psychological types. These refer to innate differences in temperament which cause individuals to perceive and react to life in different fashions. There are two attitude types, the extravert and the introvert. The extravert is characterized by an innate tendency for the libido to flow outwards, connecting the individual with the external world. The extravert naturally and spontaneously gives greatest interest and value to the object – people, things, external accomplishments, etc. He or she will be most comfortable and successful when functioning in the external world and human relationships, and will be restless and ill at ease when alone without diversion. Having little relation to the inner world of subjectivity, the extravert will shun it and tend to depreciate subjective concerns as morbid or selfish. The introvert is characterized by a tendency for the libido to flow inwards connecting him or her with the subjective, inner world of thought, fantasies and feelings. Greatest interest and value is given to the subject – the inner reactions and images. The introvert will function most satisfactorily when free from pressure to adapt to external circumstances. He or she prefers their own company and is reserved or uncomfortable in large groups. Both introvert and extravert have the defects of their strengths and each tends to undervalue the other. To the extravert, the introvert appears self-centered and withholding of himself. To the introvert, the extravert appears shallow, opportunistic and hypocritical. Every individual possesses both tendencies, but one is usually more developed than the other. As a pair of opposites they follow the law of opposites. Thus, an excessive, one-sided emphasis on one attitude is likely to lead to the emergence of its opposite. The opposite, however, because it is undeveloped and undifferentiated, will appear in a negative, crude and unadapted form. Thus the extreme extravert will become a victim of negative inferior introversion in the form of depressions. The extreme introvert is likely to have episodes of compulsive extraversion which are crude, ineffectual and unadapted to outer reality. In addition to attitude types, we also distinguish four function types. The four basic psychological functions are thinking, feeling, sensation and intuition. Thinking is the rational capacity to structure and synthesize discrete data by means of conceptual generalizations. Feeling is the function which determines value. It is the function that values and promotes human relationships. Sensation is that function which perceives and adapts to external reality via the senses. Intuition is defined as perception via the unconscious, that is, the perception of representations or conclusions whose origin is obscure. These four functions arrange themselves into two pairs of opposites: thinking – feeling and sensation – intuition. Although every individual has all four functions potentially at their disposal, in actuality one function is usually more fully developed than the others. This is called the superior function. The one least developed is the one that is most primitive and unconscious – the inferior function. Often a second function will have achieved considerable development which approaches that of the superior function. This is an auxiliary function. Since any one of the four functions may be superior, we have the possibility of four function types: the thinking type, feeling type, sensation type, and intuitive type. The thinking type is found more often in men than in women. The thinking type’s mental life is concerned largely with the creation of intellectual formulae and the fitting of all life experience into these forms. To the degree that the individual is identified with the thinking function and unconscious of the other functions, the thinking will tend to be autocratic and limit the full experience of life. Since feeling will be the inferior function, its values will suffer the most neglect. Human relationships will be quickly sacrificed if they interfere with the ruling formula. The feeling type is found more often in women than in men. The development and sustenance of personal relationships is the major aim. A sensitivity to human needs and a willingness to meet them is its outstanding characteristic. It finds its greatest satisfaction in rapport with others. In its extreme, this function type can be objectionable in its excessive emphasis on personal matters. Since thinking is the inferior function, its capacity for abstract, impersonal judgments will be neglected or denied. Thinking will be accepted only so long as it plays a subservient role to the interests of feeling values. The sensation type is characterized by the excellent adaptation to simple, matter-of-fact reality. He or she is content to relate to life on its most elementary terms without subtlety, reflection or imagination. The sensation type appears stable and earthy but may lack creative spark. Vision and imagination, which could mitigate this earthbound state, are products of intuition, which is the inferior function of this type. The sensation type, in fact, will often depreciate intuitive expressions as unrealistic fantasies and thus be deprived of badly needed leaven at times of mental heaviness. The intuitive type is motivated chiefly be a steady stream of new visions and possibilities, derived from active intuition. The new, the strange and the different are a constant lure. He or she often perceives obscure connections between things which seem separate and unrelated. The intuitive mind works in quick jumps, which is sometimes difficult for others to follow. When asked to proceed more slowly, he or she is apt to become impatient, perhaps considering listeners slow in making connections. This type’s weakness lies in its inferior sensation function. The relationship to reality may be poor. The hard work required to bring a possibility into actuality or to make an intuitive flash generally accepted seems too onerous. He or she may remain misunderstood with insights, which if they are to bear fruit, must be patiently developed by others. The function types are seldom as definite as would appear by these descriptions. Usually the development of an auxiliary function will soften and modify the sharp characteristics here described. In addition, we have a further complication. According to the attitude type, each of the function types may have either an introverted or an extraverted orientation. Ideally, all four functions should be available to the individual in order to have a complete response to life experience. It is one of the goals of Jungian psychotherapy to bring in to consciousness and to aid the development of the inferior undeveloped functions in order to approach psychic wholeness. Many conflicts in human relationships and disputes can be understood through the theory of psychological types. For instance, Jung has explained the difference between the psychological theories of Freud and Adler on this basis. Freud’s theory is concerned chiefly with the individual’s need for and love of the object. Thus it is an extraverted theory. Adler’s theory is based on the individual’s need to maintain his own self-esteem, prestige and power. Adler emphasizes the inner, subjective need; hence his is an introverted theory. Differences in type can underlie difficulties in interpersonal relationships. Marital conflicts are often related to differences in psychological type. Knowledge of one’s own type and of the fact that other equally valid types exist can often help to relativize one’s own personal reactions and can lead to more conscious and fruitful human relationships. (2) Structure of the Psyche: The psyche can be divided into conscious and unconscious aspects. The ego is the center of conscious and the starting point for all empirical psychology. It is the seat of individual identity, and all contents which are conscious, must be connected with it. The unconscious includes all psychic elements which are outside conscious awareness and therefore are not connected with the ego. Contents of the unconscious are first encountered as complexes. A complex is an emotionally charged unconscious psychic entity made up of a number of associated ideas and images clustered around a central core. On investigation, this core is found to be an archetypal image (see below). One recognizes that a complex has been struck by the emergence of an affect which upsets psychic balance and disturbs the customary function of the ego. The ego stands between the inner world and the outer world, and its task is to adapt to both. By its extraverted orientation, it relates itself to external reality. By introversion, it perceives and adapts to inner, subjective reality. The requirement for external adaptation leads to the construction of a psychic structure which mediates between the ego and the external world of society. This mediating structure is called the persona, the Latin word for the ancient actor’s mask. It is the partially calculated public face an individual assumes towards others. The persona is composed of various elements, some based on the individual’s personal propensities and others derived from the society’s expectations and the early training of parents and teachers. The persona is a mediating compromise between individuality and the expectations of others. It is the role one plays in society. It is also a protective covering that shields from public view what is personal, intimate and vulnerable. The characteristic symbol for the persona is the clothes we wear. Dreams involving missing or inappropriate clothes refer to a persona problem. Ideally a persona should be appropriate, well fitting and flexible. It is especially important that the individual realize that he is not identical with his persona. The persona sometimes lends one a prestige and authority belonging to the collective group which is not properly used for personal ends. To identify with the persona can cause inflation and alienation from reality. Other persona disorders include a lack of persona which leaves the individual sensitive and exposed to every social touch, and a too rigid, defensive persona which is a barrier to realistic adaptation. For further discussion of the persona, see (3). Just as the persona stands between the ego and the outer world, so another psychic entity stands between the ego and the inner world of unconscious. This entity is called the shadow. The shadow is a composite of personal characteristics and potentialities of which the individual is unaware. Usually the shadow, as indicated by the word, contains inferior characteristics and weaknesses which the ego’s self-esteem will not permit it to recognize. The shadow may be personified in dreams by such figures as criminals, drunkards and derelicts. Technically it must be of the same sex as the dreamer. As with all unconscious contents, the shadow is first experienced in projection. This means that an unconscious quality of one’s own is first recognized and reacted to when it is discovered in an outer object. So long as the shadow is projected, the individual can hate and condemn freely the weakness and evil seen in others while maintaining a sense of righteousness. Discovery of the shadow as a personal content may, if it is sudden, cause temporary confusion and depression. This will be most likely if the ego’s previous attitude has bee especially inflated. The shadow is the first layer of the unconscious to be encountered in psychological analysis. It is not always a negative content. In many cases unconscious positive potentialities of the personality reside in the shadow. In such cases we speak of a positive shadow. Furthermore, the evil and dangerous aspect of the shadow is often due more to its circumstances than to its essence. Just as animals which have become vicious by starvation and brutal treatment can be changed into loyal companions by loving care, so the shadow loses much of its negative aspect when given conscious acceptance and attention. The problem of the shadow and its projection applies to collective psychology as well. The persecution of the Jews by the Nazis is a terrifying example of the extent to which a collective shadow projection can go. The same psychological mechanism operates in discrimination against other minority groups. For more on the shadow, see (4). The first layer of the unconscious, the shadow, is also called by Jung the personal unconscious, as distinguished from the collective unconscious. The personal unconscious or shadow contains personal contents belonging to the individual himself which can and properly should be made conscious and integrated into the conscious personality and ego. The collective unconscious, on the other hand, is composed of transpersonal, universal contents which cannot be assimilated by the ego. Between these two layers of the unconscious, the personal and the collective, is another entity with, so to speak, one foot on each side. This is the anima in a man and the animus in a woman. The anima is an autonomous psychic content in the male personality which can be described as an inner woman. She is the psychic representation of the contrasexual elements in man and is depicted in symbolic imagery by figures of women ranging from harlot and seductress to divine wisdom and spiritual guide. She is the personification of the feminine principle in man, the principle of Eros, pertaining to love and relatedness. The projection of the anima is responsible for the phenomenon of a man’s â€Å"falling in love. † Too much identification of the ego with the anima causes the man to outwardly manifest feminine qualities. Anima moods or states of anima possession can be recognized by their characteristic features of resentment and emotional withdrawal. Such a condition renders a man psychically paralyzed and impotent. It is most likely to occur in relation to a woman with whom he is emotionally and sexually involved. With full psychological development, the anima leads the man to the full meaning of human relationship and provides him an entrance to the deeper layers of the psyche, the collective unconscious. The animus is the corresponding representative of the masculine contrasexual elements in the psychology of women. It can be expressed in symbolic imagery by a multitude of male figures from frightening, aggressive men threatening rape to divining bringers of light. It is the personification of the masculine principle in women, the principle of Logos, which is the capacity for rationality and consciousness. A woman’s â€Å"falling in love† is likewise due to the projection of the animus. Subjective identification of the ego with the animus causes the woman to lose contact with her feminine nature and to take on more masculine qualities. The animus-possessed woman is more interested in power than in relatedness. As with the man’s anima, the animus is most often activated in relation to an emotionally significant man, especially a man with whom she is sexually involved. Indeed, the anima and animus have a marked affinity for each other. The slightest evidence of one is likely to evoke the other in the partner. With maturity and maximum development, the animus can become a valuable psychic entity enabling the woman to function with objective rationality and, similarly to the anima in a man, opens to her the collective unconscious. Further discussion of anima and animus is in (5) and (6). The collective unconscious, more recently termed objective psyche, is the deepest layer of the unconscious which is ordinarily inaccessible to conscious awareness. Its nature is universal, suprapersonal and non-individual. Its manifestations are experienced as something alien to the ego, numinous or divine. The contents of the collective unconscious are called archetypes and their particular symbolic manifestations, archetypal images. The concept of the archetype has a close relation to the concept of instinct. An instinct is a pattern of behavior which is inborn and characteristic for a certain species. Instincts are discovered by observing the behavior patterns of individual organisms. The instincts are the unknown motivating dynamisms that determine an animal’s behavior on the biological level. An archetype is to the psyche what an instinct is to the body. The existence of archetypes is inferred by the same process as that by which we infer the existence of instincts. Just as instincts common to a species are postulated by observing the uniformities in biological behavior, so archetypes are inferred by observing the uniformities in psychic phenomena. Just as instincts are unknown motivating dynamisms of biological behavior, archetypes are unknown motivating dynamisms of the psyche. Archetypes are the psychic instincts of the human species. Although biological instincts and psychic archetypes have a very close connection, exactly what this connection is we do not know any more than we understand just how the mind and body are connected. Archetypes are perceived and experienced subjectively through certain universal, typical, recurring mythological motifs and images. These archetypal images, symbolically elaborated in various ways, are the basic contents of religions, mythologies, legends and fairy tales of all ages. Such images also emerge from the collective unconscious of individuals through dreams and visions in cases of deep psychological analysis, profound subjective experience or major mental disorder. The experience of encountering an archetypal image has a strong emotional impact which conveys a sense of divine or suprapersonal power transcending the individual ego. Such an experience often transforms the individual and radically alters their outlook on life. Archetypal images are so various and numerous that they defy comprehensive listing. For our purposes, we shall describe four broad categories of archetypal imagery. I. The Archetype of the Great Mother, the personification of the feminine principle, represents the fertile womb out of which all life comes and the darkness of the grave to which it returns. Its fundamental attributes are the capacity to nourish and to devour. It corresponds to mother nature in the primordial swamp – life being constantly spawned and constantly devoured. If the great mother nourishes us, she is good; if she threatens to devour us, she is bad. In psychological terms, the great mother corresponds to the unconscious which can nourish and support the ego or can swallow it up in psychosis or suicide. The positive, creative aspects of the great mother are represented by breast and womb. The negative, destructive aspects appear as the devouring mouth or the vagina dentata. In more abstract symbolism, anything hollow, concave or containing pertains to the great mother. Thus, bodies of water, the earth itself, caves, dwellings, vessels of all kinds are feminine. So also is the box, the coffin and the belly of the monster which swallows up its victims. See Neumann(7). II. The Archetype of the Spiritual Father. As the great mother pertains to nature, matter and earth, the great father archetype pertains to the ream of light and spirit. It is the personification of the masculine principle of consciousness symbolized by the upper solar region of heaven. From this region comes the wind, pneuma, nous, ruach, which has always been the symbol of spirit as opposed to matter. Sun and rain likewise represent the masculine principle as fertilizing forces which impregnate the receptive earth. Images of piercing and penetration such as phallus, knife, spear, arrow and ray all pertain to the spiritual father. Feathers, birds, airplanes and all that refers to flying or height are part of this complex of symbols which emphasizes the upper heavenly realms. In addition, all imagery involving light or illumination pertain to the masculine principle as opposed to the dark earthiness of the great mother. Illumination of the countenance, crowns, halos and dazzling brilliance of all kinds are aspects of masculine solar symbolism. The image of the wise old man as judge, priest, doctor or elder is a human personification of this same archetype. The positive aspect of the spiritual father principle conveys law, order, discipline, rationality, understanding and inspiration. Its negative aspect is that it may lead to alienation from concrete reality causing inflation, a state of spiritual hubris or presumption that generates grandiose thoughts of transcendence and results in the fate of Icarus or Phaeton. III. The Archetype of Transformation pertains to a psychic process of growth, change and transition. It can express itself in many different images with the same underlying core of meaning. Perilous journeys to unknown destinations, exploration of dark places, purposeful descent to the underworld or under the sea or into the belly of a monster to find a hidden treasure are expressions of this archetype. The theme of death and rebirth as well as the symbolism of initiation rites in all of their various forms; the crossing of rivers or waters or chasms and the climbing of mountains; the theme of redemption, salvation or recovery of what has been lost or degraded, wherever it appears in mythological or unconscious symbolism – all of these are expressions of the archetype of transformation. The theme of the birth of the hero or wonder-child also belongs to this archetype. This image expresses the emergence of a new, dynamic content in the personality presaging decisive change and enlargement of consciousness. (8) A rich and complex example of this archetype is provided by the symbolism of medieval alchemy. In alchemy, the psychic transformation process was projected into matter. The goal of the alchemists was to transmute base matter into gold or some other supremely valuable object. The imagery of alchemy derives from the collective unconscious and belongs properly to the psychological process of transformation. (9) IV. The Central Archetype, The Self, expresses psychic wholeness or totality. The Self is defined by Jung as both the center and circumference of the psyche. It incorporates within its paradoxical unity all the opposites embodied in the masculine and feminine archetypes. Since it is a borderline concept referring to an entity which transcends and encompasses the individual ego, we can only allude to it and not encompass it by a definition. As the central archetype is emerging, it often appears as a process of centering or as a process involving the union of opposites. Alchemical symbolism gives us numerous examples of the central archetype as a union of opposites. For example, the philosopher’s stone, one of the goals of the alchemical process, was depicted as resulting from the marriage of the red king and the white queen, or from the union of the sun and moon, or fire and water. The product of such a union is a paradoxical image often described as hermaphroditic. Other images which are used to express the union of opposites are the reconciliation of opposing partisan factions and  the reconciliation of good and evil, God and Satan. The emerging central archetype gives rise to images of the mandala. The term mandala is used to describe the representations of the Self, the archetype of totality. The typical mandala in its simplest form is a quadrated circle combining the elements of a circle with a center plus a square, a cross or some other expression of fourfoldness. Mandalas are found everywhere in all times and places. They seem to represent a basic unifying and integrating principle which lies at the very root of the psyche. Mandalas can be found in the cultural products of all races. A fully developed mandala usually emerges in an individual’s dreams only after a long process of psychological development. It is then experienced as a release from an otherwise irreconcilable conflict and may convey a numinous awareness of life as something ultimately harmonious and meaningful in spite of its apparent contradictions. (10,11) Psychological Development is the progressive emergence and differentiation of the ego or consciousness from the original state of unconsciousness. It is a process which, ideally, continues throughout the lifetime of the individual. In contradistinction to physical development, there is no time at which one can say that full psychic development has been achieved. Although we may distinguish various stages of development for descriptive purposes, actually one stage merges into another in a single fluid continuum. In the early phase, the ego has very little autonomy. It is largely in a state of identification with the objective psyche within and the external world without. It lives in the world of archetypes and makes no clear distinction between inner and outer objects. This primitive state of ego development is called, after L? vy-Bruhl, participation mystique, and is shared by both the primitive and the child. It is a state of magical participation and interpretation between the ego and its surroundings. What is ego and what is non-ego are not distinguished. Inner world and outer world are experienced as a single totality. This primitive state of participation mystique is also evident in the phenomena of mob psychology in  which individual consciousness and responsibility are temporarily eclipsed by identification with a collective dynamism. Jung made no effort to present a systematic theory of psychological development. However, some of his followers, especially Neumann(12), have attempted to fill in this gap. Following Neumann, the stages of psychological development can be described as follows. The first or original state is called the uroboric stage, derived from uroborus, the circular image of the tail-eating serpent. It refers to the original totality and self-containment which is prior to the birth of consciousness. The ego exists only as a latent potentiality in a state of primary identity with the Self or objective psyche. This state is presumed to pertain during the prenatal period and early infancy. The transition between this state and the second stage of development corresponds to the creation of the world for the individual psyche. Thus world creation myths refer to this first decisive event in psychic development – the birth of the ego out of the unconscious. The basic theme of all creation myths is separation. Out of undifferentiated wholeness one element is discriminated from another. It may be expressed as the creation of light – the separation of light from darkness, or as the separation of the world parents – the distinction between masculine and feminine, or the emergence of order out of chaos. In each case the meaning is the same, namely, the birth of consciousness, the capacity to discriminate between opposites. The second stage of psychological development is called the matriarchal phase. Although beginning consciousness has appeared, it is as yet only dim and fitful. The nascent ego is still largely passive and dependent on its uroboric matrix which now takes on the aspect of the great mother. Masculine and feminine elements are not yet clearly differentiated so that the great mother will still be undifferentiated as to sex. To this stage belongs the image of the phallic mother incorporating both masculine and feminine components. Here, the ruling psychic entity is the great mother. The predominant concern will be to seek her nourishment and support and to avoid her destructive, devouring aspect. The father archetype or masculine principle has not yet emerged into separate existence. Mother is still all. The ego has achieved only a precarious separation and is still dependent on the unconscious, which is personified as the great mother. The matriarchal phase is represented mythologically by the imagery of the ancient Near Eastern mother religions, for example, the Cybele-Attis myth. Attis, the son-lover of Cybele, was unfaithful to her. In a frenzy of regret, reflecting his dependent bondage, he was castrated and killed. The matriarchal phase corresponds to the Oedipal phase as described by Freud. However, analytical psychologists interpret incest symbolically rather than literally as was done by Freud. The matriarchal phase is the phase of original incest, symbolically speaking, prior to the emergence of the incest taboo. In the life of the individual, this phase corresponds roughly with the early years of childhood. The third stage is called the patriarchal phase. The transition is characterized by particular themes, images and actions. In an attempt to break free from the matriarchal phase, the feminine with all its attributes is rejected and depreciated. The theme of initiation rituals pertains to this period of transition. The father archetype or masculine principle emerges in full force and claims the allegiance of the individual. Tests, challenges, rules and discipline are set up in opposition to the sympathy and comfortable containment of the great mother. The incest taboo is erected prohibiting regression to the mother-bound state. Once the transition to the patriarchal stage has been accomplished, the archetype of the great father, the masculine spirit principle, determines the values and goals of life. Consciousness, individual responsibility, self-discipline and rationality will be the prevailing values. Everything pertaining to the feminine principle will be repressed, depreciated or subordinated to masculine ends. In childhood development, the patriarchal phase will be particularly evident in the years preceding puberty. The fourth phase is designated the integrative phase. The preceding patriarchal stage has left the individual one-sided and incomplete. The feminine principle, woman and therefore the anima and the unconscious have been repressed and neglected. Another change or transition is thus needed to redeem these neglected psychic eleme.

Thursday, August 29, 2019

Leadership and managment Essay Example | Topics and Well Written Essays - 2500 words

Leadership and managment - Essay Example They integrate tasks, structure, technology, resources, and people into a productive configuration. Managers plan, organize, direct and control. In the end, however, they achieve goals through the efforts of other people. They have to influence the behavior of other people in order to get things done. This requires leadership, and, managers have to be leaders as well. At St. Luke’s Medical Center in the Philippines, leadership is governed by the Board of Trustees. It is in the light that this essay is written to analyze the company in terms of its leadership, vision and mission, strengths and weaknesses, and the underlying factors which assist the company in achieving their goals. St. Lukes Medical Center (SLMC) is located in the Philippines and has provided high-quality healthcare for over a century. Founded in 1903, its mission is to provide outstanding out-patient care. Today it is the foremost and most admired hospital in the Philippines and an acknowledged leader in Asia. (SLMC About Us 2009 par. 1) †St. Lukes delivers on its mission of healing by gathering under one roof the finest medical expertise, the most sophisticated medical technology and facilities, and a deep-rooted culture of compassion. It supports this mission with research and continuing education for those who serve. The total dedication to quality and caring of the St. Lukes family is what distinguishes the hospital as a center of healthcare excellence in Asia. The 650-bed hospital is home to nine Institutes, 13 Departments, and 19 centers. These centers of excellence bring to the Philippines the latest medical advances and treatment modalities. Over 1,700 hospital-affiliated medical consultants see out-patients in more than 450 private clinics. SLMC is the undisputed leader in virtually all medical specialties, including cardiovascular medicine, neurology and neurosurgery, cancer, ophthalmology, and digestive and liver diseases. It is the first choice of medical

Wednesday, August 28, 2019

The Subjectivity of Storytelling Essay Example | Topics and Well Written Essays - 1000 words

The Subjectivity of Storytelling - Essay Example The Subjectivity of Storytelling Due to this, it is difficult for any reader to distinguish which among the stories are taken from real-life experiences, and which are products of the imagination. The result is a mixture of doubt, entertainment, and intrapersonal questioning towards any narrative included in the book, particularly when the characters involved contradict themselves in the different stories (Heberle 87-8). Mixing facts with fictions is the author’s way of expressing his concept of giving more weight to the act of storytelling than the objective truth it contains. It can therefore be said that the book is not written for the purpose of recounting wartime tales and historical events, but of exploring the ways of narrating stories about war that could either engage or put off readers. It makes readers realize that the subjective viewpoints of the soldiers, the impact that war have in their lives, and their emotional reactions towards different situations are more significant than focusing on the o bjective angles of the story (Heberle 219-21). How to Tell a True War Story This short story backs the very idea mentioned above. O’Brien talks about the ugliness of the war in such a reflective manner that it does not require explanations or factual details anymore. He begins the tale with the statement â€Å"This is true,† (Calloway 249) and even if this statement does not establish the narrative as factual, it makes readers understand that at least the idea is true especially for the one narrating the story. The subjective truth that O’Brien explores on is usually contrasting to the usual glorious and heroic tales associated with wars (King 182). For example, in this particular account, O’Brien talks about Kiley, a soldier who exerts effort to write to Lemon’s sister. Lemon is one of the members of the Alpha Company who died while playing with a smoke grenade (Calloway 249 and King 182). The usual heroic wartime tales would most likely involve a good exchange of letters between the soldier friend and the sister, trading good thoughts and sad memories shared before with the one who died. But in this tale, the sister never responds, and Kiley calls her â€Å"dumb cooze.† (Calloway 249) This paints a picture of ugliness in the circumstances surroundings these soldiers. However, this is the most significant aspect of O’Brien’s narrative. His tale does not try to provoke false sentiments among readers by sugarcoating events and words, but to expose the truth in the event. The story declares how storytelling should be done. There is both a correct and incorrect way to do it. The author dislikes telling stories in a tear-jerking fashion to create an emotional appeal. He also does not agree on its opposite of telling stories in a macho fashion. This particular narrative serves as a guide to the overall style used in the book. O’Brien shares to readers what he perceives to be true by making readers aware of the concept of subjective truth through telling stories that may or may not have actually happened. On a general view, O’Brien teaches the readers that aside from having correct and incorrect methods of telling tales, there are also correct and incorrect ways of perceiving these tales. On a deep political perspective, O’Brien teaches the readers to be aware of the fact that there will always be trustworthy and

Tuesday, August 27, 2019

The Goal novel - Supply Chain Managment Essay Example | Topics and Well Written Essays - 250 words

The Goal novel - Supply Chain Managment - Essay Example The other way is to identify the hidden capacity within the plant be it in the machineries or the workers and utilize them. Alex identified that the goal of the plant and which he has to attain is to make money (Goldratt & Cox 46). In order to meet his goal, he will need anything that will bring him closer to attain it that is anything productive and identify all the bottlenecks preventing the attainment of the goal and do away with them. Managerial decision making is not an easy chore and it requires patience and a lot of team work. The manager also needs to seek advice from those with experience and try an all rounded approach for better results. Jonah was giving advice that was far too difficult and technical for Alex and it made him work even harder to figure it out, run the plant in the meanwhile and all these at the expense of his family. The more time he took to figure out Jonah’s advice, the more time his personal life

Monday, August 26, 2019

Lighting the Way to the Future Case Study Example | Topics and Well Written Essays - 500 words

Lighting the Way to the Future - Case Study Example The model is workable for United States because according to the data, residential houses use up to 45% of energy for space heating alone (U.S. Energy Information Administration , 1). The data also shows that residential houses use 18% of energy for water heating (Boston Business, 12). Thus, if the country would use the BTP in its buildings, it would become energy-efficient. While the approach would be appropriate in the U.S, it is undesirable. Reason being, the Unites States weather is not like the one in China. Another reason is that the technology that the country uses in buildings is not similar to the one in China. Hence, to use BTP in the country would mean change in building models. The setting of Corporate Average Fuel Economy (CAFÉ) Standards has been successful. The government first created the law in 1975. The government set the limits for the improvement of usage of fuel for cars from 27.5mpg to 37.8 mpg (Crovitz, 7). What the law essentially means is that the government requires the combination of the usage of fuel by cars and trucks to an average of 34.1 mpg (35% rise) by 2016. The reason the setting of the standards is successful is because of the improvement that automakers continue to make. For instance, BMW, fuel use in 2008 was 22.5%. In 2013, it became 27.4%. Similarly, Nissan’s fuel use in 2008 was 22.7%. In 2013, it became 23.1% (Crovitz, 11). If compared to the tax that the government adds for every gasoline that a car owner purchases in a gas station, the CAFÉ standards are better than the tax. Reason being, with a growing economy, people have more disposable income than they had. Therefore, they will have a cushion for the tax t hat the government adds. It will end up having no effect in energy consumption and conservation efforts. Office of Energy Efficiency and Renewable Energy. "Building Technologies Office | Department of Energy." Office

Sunday, August 25, 2019

Human Resource Assignment Example | Topics and Well Written Essays - 1250 words - 1

Human Resource - Assignment Example Human Resource The ground of Human Services is generally defined, exclusively approaching the goal of meeting human requirements via an interdisciplinary information base, centering on preclusion as well as remediation of tribulations, and upholding a promise to improving the general value of life of service people (Woodside & McClam 89). The Human Services work is one which encourages improved service relief systems by tackling not only the superiority of express services, but as well by seeking to develop accessibility, answerability, and organization among experts and groups in service delivery. "Human services experts" is a broad term for persons who hold skilled and paraprofessional careers in such assorted settings as collection homes and central houses; correctional, scholarly disability, and society mental health centers; family unit, child, and young people service agencies, and plans disturbed with alcoholism, drug mistreatment, family aggression, plus aging. Human services vocation fit into two classes: social services plus mental health services (Baker 579). Communal services specialists assist people develop their value of life. Psychological health specialists labor  Ã‚   directly with persons who are annoying to change performance or achieve an improved psychological outlook. Whether an individual is  triumphing over an addiction or curing after emotional shock, a trained psychological health expert can provide the right management.

Saturday, August 24, 2019

Personal Budget, Balance Sheet, and Cash Flow Statement Essay

Personal Budget, Balance Sheet, and Cash Flow Statement - Essay Example The assets should be equivalent to the liabilities of the individual. Some examples of assets that are included in the balance sheet include the real estate, the checking accounts, savings accounts, cash value of life insurance, vehicles, money market investments and jewelry. Liabilities represent the obligations of the individual such as consumer debts, student loan debts, car loans and outstanding mortgage repayments. Personal cash flow statement will measure the individual cash inflows and outflows in order to determine the net cash flow for a specific period of time. Personal cash inflow will mainly include the salaries and wages, the interests from savings, the dividends received from invested funds and the capital gains that may be realized from the sale of bonds or common stocks. The expense or cash outflows will include the rent paid like house rent, car rental fees, mortgage repayments, utility bills, the entertainment expenditure, and groceries utilized by the individual fo r the specific period of time. Introduction Below are the personal budget, cash flow statement and balance sheet of Sophia. In order to prepare the above financial statements, it is important that we understand the client age, the spouses, and dependants of the client. It is also important to factor the educational background, the income status of the client and spouse, and the major goals of the client. The objectives of Sophia are to save money for unexpected expenses, provide for long-term expenditure such as retirement, and educate her dependants (Stovall & Maurer, 2011). Another objective is to earn adequate income from her savings in order to be able to subsidize the low income from employment (Stovall & Maurer, 2011). Sophia is married to Peter and both have a two-year-old daughter who is not currently enrolled in any school. Sophia is currently pursuing her bachelor of accounting degree on part-time basis, and she is employed in a local charity organization. Her monthly inco me is $ 1,500 while Ken is a graduate of Finance and is currently working in the hospitality industry with a monthly income of $ 2,000. The two major concerns are to save for retirement and education of their daughter. Below is the monthly personal budget of Sophia The financial goals are to avoid debt and increase the emergency funds so that they can accrue money for their daughter’s education and save for retirement. Amount in dollars (US $) Amount in dollars (US $) Expected income Salary (Sophia and Peter) 3,500 Interest on savings deposits 50 Interest on investments 40 Total monthly expected income 3,590 Projected Fixed monthly expenditure Student loan repayments 150 Car insurance 40 Investment savings 450 Mortgage loan repayments 500 Car loan repayment 90 Student loan 80 Life insurance 50 Total fixed expenditure (1,360) Projected variable monthly expenditure Food 1,000 Telephone, water and electricity 100 Clothing 200 Fuel and car maintenance 250 Entertainment 200 Donati ons and gifts 50 Total projected variable expenditure (1,800) Expected monthly savings 430 From the above personal budget, Sophia will have a net savings of $ 380 that she can utilize in meeting her financial goals and objectives. Below is the balance sheet of Sophia as at the end of the 30th September 2012. Sophia’s personal balance sheet as at 30th September 2012 Amount in US dollars Amount in US doll

Friday, August 23, 2019

Week 5 Assignment Example | Topics and Well Written Essays - 500 words - 1

Week 5 - Assignment Example the mother suspects that the boyfriend is sexually abusing the daughter and has requested for a thorough examination of the child’s urinary symptoms. The child may have emotional and behavioral reactions because of her mental retardation illness. Therefore, confidence and skills are required to comprehend the patient. The approach used is by checking the level of consciousness to determine if she comprehends questions asked and the manner of response. In addition, the level of consciousness will establish if the patient will lose track of the subject and keep silent or fall asleep. If the patient does not respond, the questions asked, there is a need to elevate the stimulus through various steps. First, speak to the patient by her name in a high tone, and then shake the girl gently like when waking up someone from sleep. If there is no reaction to these actions, the patient should be evaluated for a severe drop in the level of consciousness. The motor and posture conduct is assessed observing if the patient prefers to walk around or lie in bed and her capability to relax. In addition, facial expression is detected when she intera cts with others and at rest (Bickley, Szilagyi & Bates, 2013). The 2014 Florida Statutes 39.201 describe the ‘Mandatory reports of child abuse, abandonment, or neglect; mandatory reports of death; central abuse hotline’. Clause 1(b) applies to this case because there is reasonable cause to suspect that the 5-year-old mentally challenged girl is abused by the caregiver (The Florida Legislature, 2015). Florida Council Against Sexual Violence is a resource provides various local centers in Florida State. It provides free services to children, persons with disabilities and adults. The services range from legal, medical, therapy, short-term counseling, HIV/AIDS testing (Florida Council Against Sexual Violence, 2009). The symptoms presented by the patient indicate that the child might be suffering from a urinary tract infection. Tests

Research critique (Criteria for the Evaluation of Educational Essay

Research critique (Criteria for the Evaluation of Educational Research) - Essay Example The term refers to the punishment of young children in this case and hence the title could have been a bit wordier without sounding verbose. In this section, I analyse the problem statement and definition of the issue that the article deals with. The problem statement can be expressed as follows: Though there have been studies’ detailing the effects of â€Å"time-out† as a punitive measure, there has been little focus on the perceptions of the children themselves on the measure as a tool to punish bad behaviour and inculcate good behaviour. The purpose of the article is to conduct a survey among the target population of children older than two or three years and study the children’s attitudes towards this form of punishment and whether it acts as a deterrent or do the children perceive it as just another punishment. As discussed in the section on literature review, the problem statement is consistent with the literature review. To take one instance, the article quotes studies by Betz (1994) about how the â€Å"time-out† does not teach desirable behaviour and the popularity of the technique as evidenced in the study by Webber and Scheuermann (1991). The other sources that the authors use to justify their focus on this specific problem statement are the ones by Dobson (1978) and Twiford (1984) who extol the virtues of â€Å"time-out†. The problem statement is not reformulated and the concluding remarks by the authors are about how further research needs to take place to validate their preliminary findings. Further, there is no discussion on limitations that the study has and though the scope is defined, it is more of a methodological approach to the problem statement by using surveys as a method of arriving at the results rather than a clear definition of what is in scope and what is out of scope. The point here is

Thursday, August 22, 2019

Tort Law Essay Example for Free

Tort Law Essay After reviewing the facts, I would advise Jason, Penny and Fancy Fashions, Ltd. of their possible causes of action vis-à  -vis the parties who may be held liable for damages for their negligence, namely, Alice, Joyce, the junior doctor, the nurse who administered the anti-tetanus serum, and Richard’s Teaching Hospital.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In particular, I would advise Jason to take legal action against Alice, the learner driver, for damages sustained by him as a result of the collision with her automobile.   My advice is based upon the fact that Alice is liable for actionable negligence. Traditionally, the elements of a cause of action for negligence are: (1) a duty to use reasonable care; (2) a failure to conform to the required standard; (3) a reasonably close causal connection between the conduct and the resulting injury, commonly called â€Å"proximate cause† or â€Å"legal cause†; and (4) actual loss or damage to the aggrieved party (Prosser 1982).   Ã‚  Ã‚  Alice did not comply with her duty of seeing to it that her act of driving does not result in injury to another.     Ã‚  Knowing that she must be particularly careful at a road portion designated for people crossing, she should have slowed down.  Ã‚  Ã‚   Her not exercising reasonable care while driving is the proximate cause of the accident, which resulted in actual damage to Jason.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I would, however, caution Jason that the task of proving the negligence of Alice would not be easy or simple. The fact of the accident occurring having been proved, Jason would now have to show that Alice was negligent, and that such negligence is the proximate cause of his injury.   To do this, he has to show that Alice fell short of the standard of care required, that is, she failed to do â€Å"what a reasonable, prudent person would do under the same or similar circumstances† (Prosser 1982).  Ã‚   Jason may argue that in determining negligence, the law makes no distinction as to whether or not the defendant is a learner driver or an experienced professional, that what is expected of Alice is that standard of care expected of a reasonable man   in order to prevent a foreseeable wrong.    A reasonably diligent person ought to be aware that pedestrian crossings are designated passageways for people and that it is a basic rule among motorists to exercise due care when approaching such crossings.  Ã‚   As every learner driver ought to know, one of the fundamentals of safe driving is to be always alert at pedestrian crossings; traffic signs are adequate warning to this effect.  Ã‚   Thus, a reasonably diligent driver should approach such crossing with caution by slowing down , his foot poised to hit the brake pedal if necessary.   Judicial notice may be taken of the fact that braking is one of the first skills taught a learner driver.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In fine, Jason would have to satisfy the court: (2) that the negligence of Alice is the proximate cause of Jason’s injury, and (2) that there is no contributory negligence on his part.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Proximate cause has been defined as â€Å"that act or omission which immediately causes or fails to prevent the injury; an act or omission occurring or concurring with another which, if it had not happened, the injury would not have been inflicted.† (Tennessee Trailways, Inc. v Ervin, Supreme Court of Tennessee, 1969).  Ã‚   In the instant case, the omission of care on the part of Alice as she approached the pedestrian crossing would have prevented the accident; thus her negligence is the proximate cause of it. Jury instructions in the state of Texas define proximate cause as â€Å"that cause which, in a natural and continuous sequence, unbroken by any new and independent cause, produces an event, and without which cause such event would not have occurred; and in order to have a proximate cause the act or omission complained of must be such that a person using ordinary care would have foreseen the event, or some similar event, which might reasonably result therefrom.   There may be more than one proximate cause of an event.† (Prosser 1982).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Since contributory negligence either bars the victim from award of damages or reduces the amount thereof, the defendant would probably adduce evidence of contributory negligence on the part of Jason.  Ã‚  Ã‚   Alice may contend that Jason is solely to blame for the accident. He should have realized that in his drunk condition he is prone to danger from passing vehicles.   Ã‚  Ã‚  Ã‚  Alice would attempt to show that a drunk person may not invoke his state of intoxication to evade responsibility for his own negligence, and that Jason ought to have foreseen the possible consequences of his crossing the street while drunk.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In U.S. courts where the doctrine of contributory negligence is still in force resort has sometimes been made to the old common law doctrine of â€Å"last clear chance†: a plaintiff is allowed to recover damages upon showing that the defendant had the last clear chance to avoid the accident. Under this doctrine, the later negligence of the defendant makes him liable for negligence on the assumption â€Å"that he is the more culpable whose opportunity to avoid the injury was later.† (Kansas City Southern R. Co. v Ellzey (1927) However, the said doctrine is history for being manifestly â€Å"inequitable in its operation because it fails to distribute responsibility in proportion to fault.† (LI v Yellow Cab Co. of California Supreme Court of California, 1975).   Ã‚  Ã‚  In the United States, the last clear chance doctrine appears to have been modified or superseded by the theory of comparative or gross negligence or a combination of both, and the issue of determining the best principle to be applied in such cases is now being shifted to the legislative branch.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the United Kingdom, contributory negligence is provided under statutory law.  Ã‚   A plaintiff who is found to be liable thereto may recover damages subject to a reduction to an extent to be determined by the Court.  Ã‚   As provided under Section 1(1) of the Law Reform (Contributory Negligence) Act of 1954, in cases where contributory negligence occurs, â€Å"the damages recoverable in respect thereof shall be reduced to such extent as the Court thinks just and equitable having regard to the claimant’s share in the responsibility for the damage.†   In view thereof, I would advise Jason that the damages to be awarded him in case of a favorable verdict shall be reduced as the Court shall see fit upon a finding of contributory negligence on his part.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Regarding the question of whether or not Jason’s act of walking in the pedestrian crossing while drunk constitutes contributory negligence, I submit that, yes,   it may possibly be so construed.  Ã‚   Alice may invoke the aforesaid statutory provision stating that contributory negligence occurs when there is a sharing of fault by both parties.     She may likewise cite the ruling in Froom v Butcher (1976), where the Court held that â€Å"negligence is a man’s carelessness in breach of duty to others.   Contributory negligence is a man’s carelessness in looking after his own safety. He is guilty of contributory negligence if he ought reasonably to have foreseen that, if he did not act as a reasonable prudent man, he might be hurt himself.†   Ã‚  Ã‚  However, I maintain my position that Jason’s crossing the street â€Å"oblivious to all traffic† does not ipso facto show that he was aware of a foreseeable harm to himself.  Ã‚   A person crossing a street is not expected to be always on the lookout for learner drivers while doing so; they rely on the fact that any motorist is aware of its being a pedestrian crossing and should observe proper care when approaching and passing through it.  Ã‚   Every pedestrian or motorist always assumes that the other person behind the wheel knows what he is doing. Whether drunk or alert, one cannot possibly foresee that a particular motor vehicle is being driven by a negligent driver.   In the case of O’Connel v Jackson (1972) (where an employee rode on a traxcavator against orders, thereby exposing himself to danger, and was crushed when another vehicle rammed into it), it was opined that â€Å"foreseeability is not the decisive test of causation.   It is often a relevant factor, but it is not decisive.†Ã‚     Inasmuch as foreseeability is not decisive, Jason may disprove contributory negligence by showing that he could not have foreseen being struck by a learner driver’s car as he crosses the street. I submit that Alice may not evade liability through negligence by showing that she could not have foreseen that a drunk person would ignore the flow of traffic.   Ã‚  If that reasoning were allowed,   a lame person, an unassisted child or elderly person,   a blind man walking with a cane, or any person with disability who take the pedestrian crossing (and who are perfectly aware of the possibility, however remote, that they would be hit by an oncoming car) would also be liable for contributory negligence in the event of an accident.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Contributory negligence must be proven in court; it cannot be presumed.   In a U.S. case, the plaintiff was injured by a passing train owned by the defendant who was then walking â€Å"on defendant’s right-of-way along a much-used path at the end of the crossties of its main track† and was hit by an open car door.   The jury found that â€Å"plaintiff’s injuries were caused by his own negligence.† However, in a certiorari before the Circuit Court of Appeals, the appeals court held that â€Å"the evidence required a finding that plaintiff was guilty of negligence that contributed to cause his injuries.†Ã‚   Accordingly, judgment below was reversed.   (Erie Railroad Co. v. Tompkins (1938).  Ã‚  Ã‚   Thus, a very drunk person crossing a street cannot be presumed negligent; his contributory negligence must be proved to bar a claim for damages.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As regards the liability of the ambulance driver, I submit that both Jason and Penny as well as the owner of Fancy Fashions Ltd. have a possible cause of action against Joyce, the driver of the ambulance owing to his presumed negligence.  Ã‚     Ã‚  The fact that the accident occurred while he was in an emergency situation does not free him of responsibility.   Citing several U.S. court decisions, Prosser (1982) noted: â€Å"It is obvious, and elementary, that the care required by the standard of the reasonable man will vary according to the risk.   As the danger increases, the actor is required to exercise caution commensurate with it, and to be more careful.† He also took note of other decisions which insist that â€Å"there are no degrees of care but merely amounts of care, greater or less, that the care required of the actor is always the same under the traditional formula, that of a reasonable man under like circumstances; and that the greater danger, or the greater responsibility are merely circumstances that require of him a greater amount of care.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In proving the negligence of Joyce, the crash of the ambulance driven by him into the shop of Fancy Fashions, Ltd. is a case where the maxim of res ipsa loquitor may be applicable.     A Tennessee court held: â€Å"Where a motor vehicle, without apparent cause, runs off the road and causes harm, the normal inference is that the driver was negligent, and res ipsa loquitor is usually held to apply† (Tenessee Trailways, Inc. v Ervin (1969).     However, pursuant to the said doctrine, the running off the road of a vehicle may not be construed as negligence per se, but only gives rise to three different effects: â€Å"(1) It warrants an inference of negligence which the jury may draw or not, as their judgment dictates. (2) It raises a presumption of negligence which requires the jury to find negligence if defendant does not produce evidence sufficient to rebut the presumption. (3) It not only raises such a presumption but also shifts the ultimate burden of proof to defendant and requires him to prove by a preponderance of all the evidence that the injury was not caused by his negligence.†Ã‚  Ã‚   If Joyce would be able to show that he did exercise reasonable care in driving the ambulance, and that there was an intervening cause (such as a third party that could have caused him to swerve off the road), the presumption of negligence arising from the maxim of res ipsa loquitor would be overcome.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The three plaintiffs may implead in their action the employer of the ambulance (St. Richard’s Teaching Hospital), being jointly liable for failing to exercise due diligence in the hiring of driver.  Ã‚     Under the principle of vicarious liability (respondeat superior), the employer is responsible for the negligence of his employee which results in injury to another.  Ã‚   Pursuant to this doctrine, â€Å"an employer will be liable for the negligence of an employee committed while the employee is acting in the scope of his employment.   An employee acts in the scope of his employment when he is doing something in furtherance of the duties he owes to his employer . . .† (Lundberg v State Court of Appeals of New York, 1969).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With respect to the damage sustained by Jason arising possibly from the administering of antibiotics, I would advise Jason that he may have an actionable right against the junior doctor (and against the hospital for vicarious liability), provided that Jason would be able to produce expert testimony that the combination of alcohol and antibiotics, with or without the jolting caused by the ambulance crash, would have produced the injury, and regardless of whether or not the junior doctor consulted the surgeon.  Ã‚     I base my advise on the doctrine of informed consent which requires a physician to fully disclose to his patient the possible consequences of a given treatment.   Ã‚  Ã‚  In Scott v Bradford (1979), the Supreme Court of Oklahoma stated:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   the law does not permit a physician to substitute his judgment for that of the   patient by any form of artifice. Consent to medical treatment, to be   effective, should stem from an understanding decision based on adequate      information about the treatment, the available alternatives, and the collateral   risks. . . If a physician breaches this duty, patient’s consent is defective, and   physician is responsible for the consequences.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As in the case against Alice, I would advise Jason that the recovery of damages against the junior doctor would depend upon the findings of the trial court, i.e., a question of fact to be determined on the basis of the evidence.   Moreover, the defendant physician may contend that the doctrine of informed consent is not absolute; there are exceptions, such as when the information is already obvious or known, or in case of an emergency wherein the information might alarm the patient and aggravate his condition. The doctor might contend that since his primary duty is to do what is best for his patient who is unconscious anyway, he cannot be held liable for withholding information.   As enunciated in Canterbury v Spence ( 1972), â€Å"the patient has the burden of going forward with evidence tending to establish prima facie the essential elements of the cause of action.  Ã‚   The burden of proving an exception to his duty and thus a privilege not to disclose, rests upon the physician as an affirmative defense.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Under the first rule, the junior doctor may not be held liable solely on the ground that he did not consult the surgeon who performed the operation on Jason, his skill or competence being presumed.  Ã‚   But assuming it is proved that the jolting in the ambulance did not contribute to or cause the paralysis but only the antibiotics treatment,   Ã‚  the legal task of proving negligence on the part of the junior doctor would still be an uphill battle.  Ã‚   The defendant would enjoy the presumptions under the first and fourth rule: he is presumed competent, and is likewise presumed as not negligent.    On the other hand, Jason would have to prove that his administering antibiotics to Jason despite his being intoxicated with alcohol is contrary to or deviates from the standard of good medical practice in the community. In Boyce v Brown (1938), the issue was whether the taking of an x-ray of the plaintiff’s fractured ankle was considered standard practice (it was not).     Ã‚  Such question regarding standard practice may only be resolved by the testimony of experts in the medical field.     Thus, Jason and company must present affirmative evidence of negligence, such as the failure of the junior doctor to comply with the recognized or standard procedures in such cases, resulting in the injury.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As regards the nurse who administered the anti-tetanus injection, the above rules would likewise have to be applied.   If it is considered standard procedure in hospitals or in the medical community to test a patient for allergy before being given a drug which may have fatal effects in case a patient is allergic thereto, her failure to observe or comply with the said standard resulting in injury to Penny, in addition to the other elements stated above, would make her presumptively liable for malpractice.  Ã‚   The nurse may contend in her defense that the allergy test is not standard or customary practice (if such is indeed the case), and that this rule (otherwise known as the locality rule) should not be applied anymore by the courts owing to the growing variance in the knowledge and skill of physicians throughout the country and the world.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   If the evidence would warrant a finding of liability due to negligence on the part of the nurse, I would advise my client to implead the attending physician who had given the order to the nurse, as well as the hospital on the ground of respondeat superior.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Suppose Jason proves his case against Alice, a question arises as to what extent she would be liable for damages in view of the fact that the injuries suffered by Jason may have been aggravated by the ambulance crash.   In such case, the damages shall be apportioned on the basis of the liability of the parties responsible for the first and the second accident. The Colorado Court of Appeals, deciding Bruckman v Pena (1971) cited   â€Å"the general rule that one injured by the negligence of another is entitled to recover the damages proximately caused by the act of the tort-feasor, and the burden of proof is upon the plaintiff to establish that the damages he seeks were proximately caused by the negligence of the defendant.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Subject to the above qualifications and views, Jason, Penny and Fancy Fashions Ltd. may file the appropriate action for damages which will be determined by the evidence presented in court.   Such awards may include but are not limited to medical expenses, the loss of earnings as a result of injury or incapacity, and moral damages due to the pain and suffering caused by the defendants’ tortious acts or omissions.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Finally, I would advise Jason, Penny and Fancy Fashion, Ltd. that despite the wealth of jurisprudence on tort cases, there is no clear-cut approach to a particular case, and the outcome of the cases they would file in court would depend most entirely on the evidence they would present during trial, and how the trier of fact would evaluate them. REFERENCES Boyce v Brown (1938) 51 Ariz. 416, 77 P .2d 455 Bruckman v Pena (1971) 29 Colo. App. 357 Canterbury v Spence (1972) 150 US. App. D.C. 263, 464 F. 2d 772 Erie Railroad Co. v. Tompkins (1938) 304 U.S. 64 Froom v Butcher (1976) QB 286, 291 Kansas City Southern R. Co. v Ellzey (1927) 275 U.S. 236 Larson v St. Francis Hotel   (1948) 83 Cal.App.2d 210 LI v Yellow Cab Co. of California (1975) Supreme Court of California Lundberg v State Court of Appeals of New York (1969) O’Connel v Jackson (1972) QB 270 Prosser, W. Wade, J. Schwartz, V. Cases and Materials on Torts (1982). 7th edition. New York, Foundation Press, Inc. Scott v Bradford (1979) 606 P.2d 554   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Tennessee Trailways, Inc. v Ervin (1969) 275 U.S. 236

Wednesday, August 21, 2019

Impact of ICT on recruitment and selection

Impact of ICT on recruitment and selection The aim of this report is to identify traditional methods of recruitment and how they have been revolutionized by the emergence of the Internet. In the past few years, the Internet has dramatically changed the face of HR recruitment and the ways organizations think about the recruiting function. Presently, Information Communication Technologies (ICT), which provide enabling technologies to assist Human Resources (Hers) professionals in the delivery of services, have also simultaneously increased the expectations that employees, managers, customers, and regulators have for the HR functions. The feedback I received from essay one is that Internet recruitment is viewed as an important additional tool and traditional methods are continued to be used in recruiting process. The pros of e-recruitment were to identify and reach large of qualified candidates advertise with dispersed location, provide cost effective method, save the recruiting process time and increase image of organizations. The cons of e-recruitment were the discrimination issue forward to Internet non-user, difficult to recruit executive-level talents on the Internet, the digital divide gap between computer literate and illiterate and the risk of overload of resumes. Analysis of Viva process: The viva process went very well and that was after I submitted my both essays to my supervisor. When it came to the Viva (oral defense), I really wanted to do it well. I spent quite more than enough time preparing the viva in the way that I have seen others make similar preparations. After having been informed that I will be required to defend my second essay, I decided that a good presentation comes from good planning and having at hand all the information that anyone might request, so I spent a long time in the preparation and I went feeling confident. As soon as I arrived at the conference where the presentation was taking place, I became nervous when I realized they were all waiting for me to speak and my nerves made me tremble. I did not know how to stop it. later on, I noticed that panelists seemed not to understand what I was saying despite all the preparations I had made. I suddenly calmed myself down, and in no minutes time I found myself flowing and everybody in the room un derstood I had gained momentum. I did it so well and this happened when I decided talking more slowly without trembling. It was interesting because everyone saw a change in my attitude after a very short time, and from there, I personally started seeing things differently. I regained sufficient confidence and was able to discuss matters in greater depth, thus, I felt more positive until the end of the Viva. The title of essay and aim: The title of essay two is Impact of ICT on recruitment and selection, and the main question is whether E-recruitment is an efficient tool for recruitment, and analyzing how beneficial e-recruitment is to organizations implementing it. The aim of this paper was to: Identify what e-recruitment methods are being used, and what are experiences of organizations trying to implement e-recruitment. Establish how organizations are evaluating the success of their e-recruitment initiatives, and establish the level of success being experienced This paper will help to establish a baseline on the use of e-recruitment by organizations, thereby enabling the on-going monitoring of progress and developments in this area. How essay 2 builds on essay 1 Essay two builds on essay one by analyzing the benefits of e-recruitment to organizations implementing it. However, e-recruitment is an efficient method of recruitment due to a number of reasons, most notably for cost reduction, increases the efficiency of the process, reduce time to hire and provide access to a larger and more diverse candidate pool. The most notable benefits reported by organizations having introduced e-recruitment are the cost savings, which have mainly been due to reduced advertising cost, a reduction in the resources required to process applications and a reduction in recruitment agency costs. Other benefits include more efficient management of communication with candidates and the ability to easily report on key performance metrics as a result of internet based tracking systems. It also shows that online recruitment is an improvement but cannot totally replace the traditional recruitment. Thus, increased use of e-recruitment methods and systems is helping to facilitate this trend by removing much of the routine administration involved in recruiting allowing HR to more easily monitor and track recruitment related activities. What I did well or could have done better: What I did well was planning and researching. I came up with really good research based on what I had planned. The communication and listening skills I acquired during the course made me to respond to questions very well and with full confidence. I gathered all the materials and data that I wanted, compiled it before coming up with the final report. Though during report writing, I was not sure whether I was going the right direction as far as the flow was concerned. I kept doing what I thought was right from my own perspective. What I learned: I have learned that planning and preparing for a Viva does not guarantee someone from trembling, but makes you have the information you need at hand. I also noticed how important it is to go back over things I have written about before presenting, for this could make me familiar with what I had written down. There were things I did not know at the time of questions and answer session, and I recognized there were some areas in which I went wrong. This made me realize that the panelists did not understand what I was saying. I have learned that I was not confident enough to present what I had prepared for. I need to think from the beginning about the process of giving a good Viva, as well as being sure about my reliance on what I have prepared/planned in order to have the best Viva. Conclusion: In order to prepare a good Viva or any presentation, good planning is required as well as doing enough research (have enough information at hand). On top of planning, being confident is another important aspect that can lead a person to present a good Viva. If I was confident enough, I am sure I would not have trembled and my oral defense would have been perfectly done from the time I entered the room. I, therefore, would like to encourage students to make sure they have full confidence in mind before attempting any presentation, which for my case was an oral defense (Viva).

Tuesday, August 20, 2019

International Federation of Accountants Code of Ethics

International Federation of Accountants Code of Ethics Code of Ethics is essential for both accountants and auditors as they hold positions of expectation that the community rely on them and the capability. The Code of Ethics is regulated by International Federation of Accountants (IFAC) at international level. Due to the company failures such as Enron and Equitable life, ethical behavior and independence has become more important. The Enron case clearly demonstrates the value work of IFAC. (ACCA, 2002) Therefore, IFACs Code of Ethic is broadly defined as code of conduct based on a set of moral principles or values that indicates how an individual should behave. (Velayutham, 2003) Through this, if an auditor is incompetent, the parties to the contract will place little or no value on the service provided. (Messier et al., 2007).Furthermore, auditors are required to be independence to apply unbiased judgment and objective consideration to establish facts in giving an opinion. It is essential because the users expect the auditor to have an unbiased viewpoint when forming opinion on the true and fairness of the financial statement. If the auditors are not independence, then the value of audit is lost. (Gomes, 2010) [Online].It is vital to provide assurance services as it can increase confidence of users of the information and to avoid conflicts of interests that may occur towards the auditor. 2.0 Main report 2.1 Critically evaluate of the role of IFACs Code of Ethics for professional accountants in strengthening independence of auditors. Over these years, IFAC has been revising a newer Code of Ethics to clarify requirements for all professional accountants and to enhance the independence of auditor. (IFAC, 2009) [Online].This Code of Ethics are follow up and practiced by its members until it becomes a system in the organization.(Ravendran,2006) [Online]. Principles-based approach is remained in the revised Code of Ethic and it establishes a conceptual framework for professional accountants and external auditor to follow. This is to make sure they are compliance with fundamental principles of professional ethics. It is important for fundamental of principle to remain the same, as it would be more flexible for all professional accountants and the external auditors. (Ward, 2006) [Online] The IFAC Code of Ethic has constantly revised to meet the changing needs of the profession and the expectations of stakeholders in Malaysia. (MIA, 2006) [Online].Therefore IFAC Code of Ethic is set as a good example to follow because of its holistic approach that considers many aspects of the issue. (Gomes, 2009) [Online].External auditors to find out possible threats and evaluate how it could affect the audit are using conceptual framework. They have to apple safeguards on the identified threats to reduce them to an acceptable level. (MIA, 2006) [Online] Furthermore, auditors play an important role to provide a high-quality financial statement because any loss in carrying out their work will give a bad impact on investor protection and confidence. For example, many auditors failed to give their opinion leading to compromising the shareholders of public listed companies. (Izma, 2009) [Online] .As a result, independence of auditors is affected. In solving this kind of situation, auditors will need to follow the fundamental of principles to reduce this threat. (MIA, 2005) [Online] By applying a principle-based approach, it can also help to standardize the IFACs Code of Ethic globally. Through standardizing the international standards, the auditors will have high quality standards in auditing the financial statement. (Ward, 2006) [Online].If each country standardized the preparation of financial statements, making it flexible for cross-border securities listing globally. This will enable the company for a better flow of resources, using it systematically. (Kumar, Porwal, 2003) [Online] .Therefore opinion form by auditors will be more credible and reliable in ensuring auditors to be more independence. On the other hand, the behavior of a human cannot be justified by just following the IFACs Code of Ethic. This is because personal behavior cannot be control and it depends on how they want to behave. (MIA, 2006) [Online].For example lack of ethical code, especially one client may jeopardized another clients business due to the financial difficultly they faced.(Gomes, 2009) [Online] The reasons why auditors cannot control themselves, probably due to the characteristic of the auditors are self-centered, greedy and unprincipled, thus this will create a self- interest threat for the auditors.( Jackling et al., 2007) As such, it is not good to understand the principle only, the knowledge of ethical code need to be apply. (Gomes, 2010) [Online].If not independence of auditor will be influence and then nobody would be able to trust them just like Arthur Anderson. Due to the cases like Enron or WorldCom, which ended up as a fraud, IFACs has revised stronger ethical code and stringent rules that a company must follow. However, the revised IFACs Code of Ethic cannot be perfect all the time. Somehow, loopholes can be found, as it may not fully capture the culture, belief and practice the code and it will make auditors to be unable to enhance independence. (ACCA, 2009) and external auditors may not adapt to this standards as there are changes to the ethical code. It can also make mistakes as the environment is changing, so does the culture and the personality of the auditor as well. Therefore, without a proper guidance, certain parts of the organization may interpret the code differently and IFACs Code of Ethic cannot promise that very country or auditor may process the ethical code. For example as the culture in the world is changing so as the behavior of an auditor and for that auditor may do what they want, as the Code of Ethic is not included in the law system. In general, by maintaining the same code is not possible, as it has to change consistently. (Pflugrath et al., 2007) 2.2 Evaluate the important of maintaining principle-based approach in the Code of Ethics. Many corporation failures has shows the need of principle- based approach is essential. The suggested ways for IFACs Code of Ethic to strengthen the independence of auditors are by having a principle-based approach, as it is flexible and easy for the auditors and accountants to adapt. With a strong principle-based, this will enhance the auditor to perform a high quality standards of auditing in making decisions and the public would have more trust towards them (IFAC, 2009) [Online]. By having a principles- based approach, problems it maintaining will be reducibly and there are ways of resolving it. (MIA, 2008) [Online] Furthermore, the IFACs body has agreed that principle-based are better compared to rules-based approach as threats and safeguards better serves the public interest, which cannot provide for all circumstances. (Bagshaw, 2006) [Online].As such, the Code of Ethic has been revised in principles- based approach primarily to encourage auditors to make a high quality judgment(MIA, 2006) [Online]. Therefore, assurance is critical in making sure that their judgments are ethical enough as the auditors and accountants holds these responsibilities. (Haron.H et al., 2010) Other than that, a principles- based approach can adapt to the changes of the environment. This is because every country has a different culture and this culture will generally affect the behavior of that person. Therefore, with principle-based, it can minimize standards behavior for each auditor and accountant globally. (ACCA, 2009) and therefore it is important to maintain a principles-based in the IFACs Code of Ethic. Moreover, with the high quality of ethical code, auditors can make a good judgment and this will avoid them from having a financial scandal. (Ismail et al., 2010) Somehow, some aspects that may considered as a threat towards a principle-based approach. External auditors and professional accountants that are use to comply with rules- based in Code of Ethics find themselves in a difficulty to switch to principles- based. The most important concern is whether a purely principle-based approach is strong enough to deal with a complicated transactions.(Yong, 2004) [Online].Due to the different culture in every country International codes such as the IFACs Code cannot fully comply with basic principles and practice. (ACCA, 2009) The fact is that auditors and accountants will need to apply judgments according to the principles, which is impossible because Code of Ethic cannot include all situation and dilemmas and by applying judgments blindly, auditors independence are affected. (Gomes, 2009) [Online] Despite that, every now and then judgment are use to manipulate financial outcomes so a strong ethical behavior and commitment is required for the auditors to avoid temptations from resist client pressuring. (Yong, 2004)[Online] Besides that, the lack of clarity in principle-based approach as ethical code can perceive to be to technical jargon. As such auditors will have a difficult time to understand certain parts especially when the ethical code is translated, auditors finds themselves that the meaning become weaker thus auditors will find it hard to revise the Code of Ethics and because of this ethical code may not be widely used all over the world. (MIA, 2005) [Online] (ICAEW, 2006) [Online].Therefore every country needs to adjust to have a simpler Code of Ethics. 2.3 Recommendation In general, all companies differs from one and another in terms of functional operations, its legal systems, institutional base works and cultures, therefore it is critical that every organization must have good corporate governance for survival. Hence corporate governance is another way to enhance the independence of auditors besides having Code of Ethics. The objectives are to make sure that companys management is organized care and certain requirements that auditors and accountants must comply. Other than that, corporate governance systems are to make sure that threats to independence do not happen. (ICAEW, 2001) [Online] As audit committee are parts of the corporate governance, it is important for them to monitor the external auditors work by checking the financial report. By doing so, external auditors assurance will be improved. Besides this, audit committee can give some opinions to external auditor especially when problems occur. (ACCA, 2009).Therefore, with the help of audit committee, financial report would be more reliable. Moreover, audit committee can also review the timing and nature of reports as well as the findings of the external auditors. (ACCA, 2009) Hence, this will be able to enhance the independence of auditors Besides this, Continuing Professional Development (CPD) is another good substitute besides Code of Ethics. This program is great to ensure auditors and accountants are updated with the market developments and changes affecting the accountancy profession and the auditors. Further, it helps the auditors to maintain and raise standards to professional judgments thus this will give auditors to be more up to date in the Guide of Professional Ethics. Through CPD, auditors will have the advantage to improve the capacity to exercise the highest standards of professional judgement. (ICAEW, 2010) [Online] CPD also provides information, support and guidance towards the auditor thus auditors are more confident in making a good decision without affecting the financial report. (ICAEW, 2010) [Online] By adopting this new approach, auditors will be able to follow up with current issue, which can affect their professional works, and to be committed in the job as they are responsible to the clients, stakeholders and the employers. (MIA, 2006) [Online].Finally, CPD will help them to be more knowledgeable and will enhance them to develop higher level of quality standards (MIA, 2007) [Online] 3.0 Conclusion Overall, it is important that IFACs Code of Ethics is revised every few years to make auditors and accountants are able to adapt with the changes made in the Code of Ethic. Ethical code is needed for the auditors and accountants as the public rely on them to perform the audit work efficient and effectively. Due to this, maintaining a principle-based is in need for every auditors and accountants as it is more flexible and thus it is globally used. However, there are still some negative aspects of ethical code, which auditor finds it difficult to comply with but somehow they manage to resolve it. As such, it is important that auditor and accountants knows when to apply the ethical code and not just understanding the principle only. Nevertheless, by having a good judgment, auditors will be able to make a good decision without getting influence. Therefore, with a strong ethical behaviour, auditors will be able to give a reliable and credible financial report and as a result, independence of auditors can be enhanced.Apart from this, it is essential, that every country will be able to adopt the IFACs Code of Ethics, as it will give high quality standards in the financial statement. Ethical Code cannot guarantee ethical behavior or resolve all dispute ethical behavior should result from a personal commitment to engage in ethical practice. Audit committee and CPD can also help to enhance the independence of auditors. Lastly, Ethical Code is an essential element of the surroundings in which auditors work and it is important that proper guidance to be given to them.