How Revolutionaries Consolidated their Political Power in...

Evaluate the view that revolutionaries consolidated power: Introduction Following the French Revolution, the National Convention and Robespierre as the head of the Committee of Public Safety, employed drastic measures to achieve their goals, however managed to successfully consolidate power as demonstrated by the overall success of the revolution. Whilst the revolution itself was a momentous undertaking, nothing was quite as dramatic as the execution of King Louis XVI that was orchestrated by the National Convention. â€Å"The king must die so that the country can live.† This ushered in a new era in France’s history and meant the revolutionaries would have to work hard to secure power given the hostile reaction to the execution by both†¦show more content†¦Rising pressure from foreign influences due to the French revolutionary wars also pushed the revolutionaries to extremes. The ‘Terror’ was responsible for tens of thousands of deaths and was justified by Robespierre as a necessary evil. â€Å"Terror is only justice : prompt, severe and inflexible.† The Terror was not only testament to the radical approach of the revolutionaries, but demonstrates the extent to which they dominated their political opponents. This is evident by Robespierre’s treatment of the Girondists who were originally in favour of the abolition of the monarchy, but resisted the momentum of the revolution. Given the conflict of interest with the Jacobins who were also led by Robespierre they were denounced as traitors. The Girondist leaders faced the dreaded revolutionary tribunal. Unsurprisingly the trial was short, with the verdict a foregone conclusion. Naturally they all lost their heads to the guillotine, which became known as the ‘National Razor’ and was a symbol of the revolutionary cause fuelled by the extreme number of executions. Evidently the revolutionaries, specifically Robespierre, lacked patience for political opposition and had a unique way of dealing with their opponents. This method of public denouncement and execution following trial by a tribunal that was under the influence of Robespierre instilled fear into the people and possible opponents. Public fear of opposing the revolution meant the growth of revolutionaryShow MoreRelated Napoleon Betrayed the Revolution Essay1320 Words   |  6 Pagesthe Revolution In order to investigate the claim that ‘Napoleon betrayed the revolution’, it has to be determined what is the French revolution? And what are the revolutionary ideals that Napoleon allegedly betrayed? If Napoleon betrayed the Revolution then he betrayed the ideals of liberty, equality and fraternity. However if Napoleon did not betray the revolution, he consolidated the revolutionary ideals. 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Mr Know All Free Essays

(for working with Lesson 2 – end) by Adele Raemer – raemer@nirim. co. il Lesson 2 Workpage 10 points each answer 1. We will write a custom essay sample on Mr Know All or any similar topic only for you Order Now Where does the story take place? In what year? 2. What does the opening paragraph tell us about the speaker and his attitude? 3. In the second paragraph the speaker says that he doesn’t like Mr. Kelada. What doesn’t he like about him? 4. When Mr. Kelada introduces himself to the narrator, the narrator says that he â€Å"asked if he was right in thinking my name was so and so. † Why doesn’t the narrator bother to tell us his own name? 5. In the conversation that follows this introduction, the narrator is surprised to find out that Mr. Kelada is English. Why is he so surprised? Why does the writer describe his question as being asked â€Å"rather tactlessly†? 6. What impression is created by Mr. Kelada’s behavior at this first meeting? 7. Where does the narrator suspect that Mr. Kelada was born? How do you know? Vocabulary work: Use the following words in a sentence to show that you understand them: (5 points for each sentence) 1. accommodation 2. berth 3. port-hole 4. gestures 5. exuberant 6. flask Extra credit question: (10 points) rite down as many words or phrases that you can find that show that the narrator was prejudiced against Mr. Kelada. Explain why they show prejudice. Lesson 3 – Mr. Know-All (for working with ECB Anthology- questions from EMT) Workpage (Answer on a separate page in complete sentences. ) 1. What is special about Mrs. Ramsay? 2. What kind of man is Mr. Ramsay? 3. Write d own at least 3 things that Mr. Kelada did that annoyed the narrator. 4. Which of those could be considered cultural difference, and which were just a part of his personality that clashed with that of the narrator’s? 5. Describe Mr. and Mrs. Ramsay. How do you think that author feels about them? (Find quotations to support your answer. ) Extra credit: (Answer EITHER 6 OR 7) 1. Why does the narrator call Mr. Kelada :†The best hated man on the ship? † (EMT p. 177; ECB p. 37 line 110) 2. Vocabulary work: Use the following words in a sentence to show that you understand them: 1. airs (EMT p. 176; ECB p. 36 line 72) 2. snub (EMT p. 177; ECB p. 37 line 99) 3. intolerable (EMT p. 177; ECB p. 37 line 113 ) 4. loquacious (EMT p. 177; ECB p. 37 line 115) 5. argumentative (EMT p. 177; ECB p. 37 line 115) Ques. 1-5 are worth 20 points each Extra credit question is worth an additional 10 points. |Mr. Kelada sees Mrs. Ramsay’s chain of pearls. | [pic] | | [pic] | | [pic] | | [pic] | | [pic] | [pic] | | [pic] | | [pic] | | [pic] | | [pic] | [pic] | | [pic] | | [pic] | | [pic] | | [pic] |Mr. Kelada says that he is mistaken. | Lesson 4 1. Using the flow chart, fill in what happens from the point when Kelada sees Mrs. Ramsay’s chain of pearls, to the point when he says he is mistaken. 2. Why does Mrs. Ramsay â€Å"retire with a headache†? 3. In the last paragraph the narrator says, â€Å"At that moment I did not entirely dislike Mr. Kelada†. Has the narrator changed at all during the story? What are your feelings towards Mrs. Ramsay, Mr. Kelada and the narrator by the end of the story? 4. Why did Mr. Kelada decide to protect Mrs. Ramsay? What does this tell us about him? 5. What is Mrs. Ramsay’s reaction at the end of the story? Why is the name on the envelope written in â€Å"block letters†? How does this make you react to Mrs. Ramsay? Extra credit question (10 points) 6. What do cultured and real pearls symbolize in the story? Lesson 5 1. Look for and list the cultural differences between the narrator, Mr. Ramsay and Mr. Kelada. 2. Discuss cultural differences between you, as Israelis, and those seen in the characters. With whom do you feel closest? Why? 3. Why is the story told in the first person? What effect does it have on us, the readers? 4. The following are very British expressions. Find them in the text, and think of another way to say the same thing (in English). jolly glad – (EMT p. 175; ECB p. 35) ather – (EMT p. 175 ; ECB p. 35) chap – (EMT p. 177, ECB p. 38 ) fetch – (EMT p. 178 , ECB p. 38) rot – (EMT p. 179 , ECB p. 40) had been caught out – (EMT p. 180, ECB p. 41) retire – (EMT p. 180, ECB p. 41) 5. Find examples of sarcasm in the story. Final Assessment (Individual work) Choose ONE of the following 4 questions, and record your answer on a ta pe. Your answer must cover all of the aspects of the question, and show that you understood the story. It must last between 3 and 5 minutes. 1. Pretend that you are Mr. Kelada, and tell the story to your friend in Japan (from your – Mr. Kelada’s – point of view). 2. Answer the following questions orally: a. Why is the story told in the first person, and why aren’t we told the narrator’s name? b. Why did the narrator decide that he disliked Mr. Kelada even before he met him? What does this tell you about him? Do you think the writer was trying to say something about the British, in general? 3. Describe the 3 different stereotypes that the writer shows in this story. 4. Mr. Kelada / Mrs. Ramsay Why did Mr. Kelada decide to protect Mrs. Ramsay? What does this tell about him? What does Mrs. Ramsay do in return? What do you think about her reaction? Criteria for grade (according to oral bag. scales): show familiarity with the characters and the story discuss the questions fluently discuss the questions with a minimum of grammatical mistakes remain within the given time (1 1/2 – 3 minutes) Evaluation page for group work (Mr. Know All final activity) Name of group observer:__________________ Names of group members: ___________________________________________________________ If the answer is YES – put a check in the box. If it is NO – leave the box empty. In some cases, there may be more than one YES answer. I. Evaluation for answering the questions: 1. My group read, understood and followed the instructions. [ ] 2. My group decided together who would answer next- there was no real leader. [ ] 3. One person from my group decided to take charge (be the leader) , and organize the turns. [ ] 4. My group decided together on a leader, who organized the turns. [ ] 5. My group worked more efficiently / the same / less efficiently than they did in the first activity. Explain______________________________________________ _____________________________________________________ II. Evaluation for group discussion My group†¦ 1. . †¦ discussed the question in an organized manner, taking turns. [ ] 2. †¦ discussed the question in an unorganized manner – each person spoke when they felt that had something to say. [ ] 3. †¦ discussed the question in Hebrew. [ ] 4. †¦ discussed the question in English. [ ] 5. How did the group decide who would be the secretary [ ] ___________________________________________________ III. My group discussed the following questions: #1. Thoroughly / Superficially / Didn’t have enough time #2. Thoroughly / Superficially / Didn’t have enough time #3. Thoroughly / Superficially / Didn’t have enough time #4. Thoroughly / Superficially / Didn’t have enough time #5. Thoroughly / Superficially / Didn’t have enough time IV. Summary: yes no Do you feel that your group worked in an efficient manner? ? ? How could they have been more efficient? _______________________ __________________________________________________________ __________________________________________________________ Do you think they did this activity more efficiently than they did the first time? yes no ? Explain. ______________________________________________________ ______________________________________________________________ __________________________________________________________________________________________________________________________________________________________________________________________ V. Your opinion I liked / didn’t like being the group evaluator. Wh y_______________________________________________________ I learned something / nothing about working in groups by being the evaluator. Please write anything else that you have to say here : How to cite Mr Know All, Essay examples

Catalyst for Managerial Decisions Reducing

Question: Discuss about the Catalyst for Managerial Decisions Reducing. Answer: Introduction This study is based on the case study of Cocoa Ltd, which is department store. As per the case study, the company has performed well in the 2015 and expects to maintain the good performance rate in the next two years. However, as the economists have forecasted that during 2018 and 2019, the financial performance of the company will go down, the General Manager of the company asked the accountant Andrea to transfer some portions of the profits of 2016 and 2017 to the profits of 2018 and 2019. However, in order to manage the situation, the accountant decided to change the depreciation method without disclosing it in the financial statements. This situation has created ethical dilemma in the mind of the accountant. This study aims to help the accountant at Cocoa Ltd identifying proper solution so that the situation can be handled in a better way. The suggestions in the study will be given by considering AASB 116. Discussing and analyzing the ethics and governance at Cocoa Ltd As per the case study, the General Manager at Cocoa Ltd wants to make a balance between the profit levels of 2016, 2017, 2018 and 2019. The primary motive of the General Manager is to keep the shareholders happy over the years. However, the step that the General Manager of the company has asked the accountant to do is not justified because transferring the profit of one year to the profit of another year is not ethical and it indicates falsification of the financial position of the company. At the same time, the accountant Andrea does not want to lose the job and changed the depreciation method to make the General Manager happy. However, Andrea has not mentioned the same in the financial statements, which is unethical and illegal according to AASB and other accounting standards. In the case study, it has been identified that the accountant of the organization has changed the straight-line depreciation method to the sum of the years digits depreciation method. Panditharathna (2016) has stated that the sum of the years digits depreciation method is a better depreciation method than the straight line method. On the contrary, McConnell and Qi (2016) noted that in the sum of the years digits depreciation method, the profit of the organization is reduced artificially, which indicates the wrong disclosure of the financial position of the company. Moreover, the sum of the years digits depreciation method is not approved by AASB 116. As per AASB 116, the companies must identify the depreciation value by using the following formula: The sum of the years digits method of depreciation does not follow this formula. Therefore, it can be said that the accountant of Cocoa Ltd has not followed the AASB 116 properly. As the accountant has not mentioned anything about the changed method of depreciation in the notes of the financial statements, it can be said that the company has not followed the full disclosure rule mentioned by AASB (Yilmaz and Buyuklu 2016). Not disclosing the important information like, depreciation method to the stakeholders of the company indicates the unethical behavior. Though the accountant is aware of the unjustified accounting treatment, she wants to save her job and that has creased ethical dilemma. In order to save the job, the accountant has taken such an accounting step, which denotes that the company is not operating its financial activities ethically (McCahery, Sautner and Starks 2016). The unethical accounting step taken by the accountant of Cocoa Ltd can affect the interests of the shareholders of the company. As the company decided to reduce the profit level artificially by using the sum of the years digits method and the change in the depreciation method will not be disclosed the financial statements, the shareholders will be unaware of the actual financial position of the company (Kumar and Zattoni 2016). The shareholders will not be informed about the decreased financial strength of the company. This can lead the shareholders taking wrong decision regarding their investment in the company. This can create several big problems in the coming future (Ararat, Black and Yurtoglu 2016). If in future the shareholders get to know about the actual financial position of the company, then they will not be able to trust the company further. The company will lose huge number of investments as well as shareholders (Molla et al. 2016). The given case study situation is indicating that the corporate governance at Cocoa Ltd is not so strong that can handle the weak situation within the company. Chell et al. (2016) suggested that the corporate governance of a company must be strong and logical enough so that the management does not face any difficulties while handling any critical situation. The changed depreciation method and not disclosure of that in the financial statements clearly indicate that the corporate governance of Cocoa Ltd has not followed the rules and regulations under AASB (Chan et al. 2016). The changed depreciation method denotes that the properties, plant and equipments of the company have not been depreciated as per the regulation under AASB 116 (Aasb.gov.au 2017). This means the corporate governance of the company includes unjustified accounting policies. According to Weiss (2016), corporate governance is the back bone of a company. The success of a company depends on the appropriateness of the corporate governance policies of it. In support of this, Kelly et al. (2016) mentioned that if the corporate governance of a company is weak, then the risks of the company increase. Weak corporate governance creates unhealthy working culture within the company. Apart from that, the weak corporate governance may lead the company towards the huge loss and it may lead the company toward the business closure. In the words of Paull (2016), the weak corporate governance increases the internal complexity within the business and it may weaken the relationship between the management and the other stakeholders of the company. Wong, Wong and Jeter (2016) believed that the companies, which are operating their business in the market of Australia are bound to develop their corporate governance policies in accordance to the Australian Accounting Standard Board or AASB. However, if the particular case of Cocoa Ltd is considered then it can be said that the corporate governance policies of the company has ignored AASB. The company not only ignored the depreciation method suggested by AASB 116, but it has also ignored the full disclosure regulation, which is mandatory for every company. Suggestions to Andrea In the given situation, it can be found out that Andrea, who is the accountant at Cocoa Ltd, is in ethical dilemma regarding the accounting treatment in the company. In one hand, Andrea is aware of the unjustified order given by the General Manager of the company and on the other hand, the job is important to Andrea. In this type of situation, it is very difficult to take a decision that can meet the interests of General Manager of the company and can maintain the accounting rules and regulations (Steenkamp and Steenkamp 2016). In order to improve the financial situation of Cocoa Ltd, the best strategy is to concentrate on the revenue earning capacity of the company. In the case study, it has been identified that the economists have forecasted that during 2018 and 2019, the financial performance of the company will decline. In order to manage that situation, the General Manager has asked Andrea to transfer the profit of 2016 and 2017 to 2018 and 2019. However, these types of steps are unethical. Therefore, the management or the accountant of the company must try to make the current financial condition strong enough so that it can survive during the bad phase (Ararat, Black and Yurtoglu 2016). The accountant that is Andrea can propose the following strategies to the General Manager for the better handling of situation: Andrea can propose the sweep accounts strategy to the General Manager of the company. In this strategy, the company can sweep its extra funds to the interests-bearing accounts and can earn the money in terms of interests on those accounts. This step or accounting treatment is not illegal; rather it is very much applicable to the current situation at Cocoa Ltd (Yilmaz and Buyuklu 2016). In the case study, it can be identified that currently Cocoa Ltd is earning good amount of profit, which means the company has excess funds. Therefore, the company can easily transfer or sweep those funds and can create a source of income for the coming financial years. The accountant can also suggest the General Manager to implement strong cost accounting system so that the total costs of the company can be controlled. In order to control the total cost, Andrea can suggest the General Manager to implement the ABC or Activity Based Costing method. If this particular costing method is implemented, then the accountant can identify in which activity the cost is high and can necessary steps to control that cost (McCahery, Sautner and Starks 2016). If the costs of the company are controlled, then it is obvious that the profit of the company will increase. The company can keep this extra profit as the retained earnings of the company, which can be easily transfer from one year to another. Andrea can propose the General Manger to improve the liquidity position of the company by increasing the current assets base. Increase in current assets will help the accountant improving the financial position of the company and this will ultimately satisfy the shareholders of the company (Chan et al. 2016). This step is not only legal but it is also approved by AASB. Andrea can suggest the General Manager for following the AASB 116 for determining the valuation of its properties, plant and equipments. This is important because this will help the management understanding the current actual value of its assets (Kelly et al. 2016). Therefore, the management can understand whether they require improving the assets position or not. If the management takes proper steps before hand, then it can save the future of the company. The accountant can check the current assets base of the company and can eliminate the assets, which are unproductive to the company. As the economists have forecasted that in 2018 and 2019, the financial situation of the company will go down; it is obvious that some of its assets of will become unproductive during these financial years (Yilmaz and Buyuklu 2016). Therefore, it is the duty of the accountant to take proper care of the assets base of the company and eliminate the probable unproductive assets. Andrea can suggest the General Manager for improving and updating the pricing policies of the company. Improving the pricing policy, the management of Cocoa Ltd can improve the revenue of the company in future. If the company will be able to increase the total amount of revenue, then it will be able to increase the profitability of it (Molla et al. 2016). This means, the overall financial health of the company will be improved. The accountant can maintain the transparency level in the financial reporting. If the company follows proper transparency policies, then the trusts of the shareholders on the organization will increase and that will help the company attracting more shareholders or investors (Ararat, Black and Yurtoglu 2016). If the number of shareholders increase or the amount of investment increases, then it can improve its financial position in a better way. Therefore, from the above discussion, it can be said that there are several possible strategies available to the management of Cocoa Ltd that can solve the ethical dilemma of Andrea. Conclusion In this study, it has been identified that the current financial situation of Cocoa Ltd is good but the economists have forecasted that in the near future, the company may face financial downturn. In order to manage the situation the General Manager of the company asked the accountant to transfer the current profits to the future years. This has created a dilemma in the mind of the accountant. The study has identified that the corporate governance of the company is much weak. However, the accountant of the company can take many other steps to avoid the ethical dilemma. The steps are increasing current assets, following AASB 116, controlling cost and many other. Reference list: Aasb.gov.au. 2017. Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 1 Jan. 2017]. Ararat, M., Black, B.S. and Yurtoglu, B.B., 2016. The effect of corporate governance on firm value and profitability: Time-series evidence from Turkey.Emerging Markets Review. Chan, K.C., Fung, A., Fung, H.G. and Yau, J., 2016. A citation analysis of business ethics research: a global perspective.Journal of Business Ethics, pp.1-17. Chell, E., Spence, L.J., Perrini, F. and Harris, J.D., 2016. Social entrepreneurship and business ethics: does social equal ethical?.Journal of Business Ethics,133(4), pp.619-625. Kelly, G., Delaney, D., Chai, G. and Mohamed, S., 2016. Optimising local council's return on investment from annual pavement rehabilitation budgets through targeting of the average pavement condition index.Journal of Traffic and Transportation Engineering (English Edition),3(5), pp.465-474. Kumar, P. and Zattoni, A., 2016. Corporate Governance, Board Gender Diversity and Firm Performance.Corporate Governance: An International Review,24(4), pp.388-389. McCahery, J.A., Sautner, Z. and Starks, L.T., 2016. Behind the scenes: The corporate governance preferences of institutional investors.The Journal of Finance. McConnell, J.J. and Qi, Q., 2016. Just Talk? CEO Succession Plan Disclosure, Corporate Governance and Firm Value. Molla, M.S., Miraz, M.H. and Habib, M.M., 2016. A CRITICAL REVIEW OF RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FIRM PERFORMANCE: IN MALAYSIAN PERSPECTIVE. Panditharathna, K.M., 2016. Corporate Governance and Firm Performance. Paull, C., 2016. Alternative assets insights: Fixed assets-a case for further inspection.Taxation in Australia,51(6), p.325. Steenkamp, N. and Steenkamp, S., 2016. AASB138: Catalyst for managerial decisions reducing R D spending?.Journal of Financial Reporting and Accounting,14(1). Weiss, J.W., 2016. Business Ethics: A Stakeholder Issues Management Approach, 2014.Cyrus Chronicle Journal,1(1), pp.66-69. Wong, J., Wong, N. and Jeter, D.C., 2016. The Economics of Accounting for Property Leases.Accounting Horizons,30(2), pp.239-254. Yilmaz, C. and Buyuklu, A.H., 2016. Impacts of Corporate Governance on Firm Performance: Turkey Case with a Panel Data Analysis.Eurasian Journal of Economics and Finance,4(1), pp.56-72.

The Count Of Monte Cristo Essays - English-language Films

The Count Of Monte Cristo The Count of Monte Cristo is a very powerful book. So powerful in fact, that was controversial when it was first released. The Catholic church in France condemned it because of its powerful message it presented the reader. This theme was one of revenge and vengeance. Monte Cristo had two goals- to reward those who were kind to him and his aging father, and to punish those responsible for his imprisonment and suffering. For the latter, he plans slow and painful punishment. To have spent fourteen years barely subsisting in a dungeon demands cruel and prolonged castigation. Setting: The Count of Monte Cristo is set within the nineteenth century of France in large and populous cities. This was a time of great disruption. There was confusion all over the land in regards to who led France, King Louis or Napoleon. The citizens of France became divided by the two ruling parties. Royalists and the Bonapartist cut at each others throats in order to declare that their ruler was supreme. This si tuation has a profound effect on the events of the story. Dantes' enemies used the rivalry between the two parties in order to convince the Royalists that Edmond is a Bonapartist, therefore it is the basis for his arrest and inevitable captivity in the Chateau D'If.. Basic Plot: The Count of Monte Cristo is a story about a sailor, Edmond Dantes, who was betrayed during the prime of his life and career by the jealousy of his friends. His shipmate, Danglars, coveted his designation as the captain of the mighty Pharon. Ferdinand Mondego wished to wed Mercedes, who was affianced to Edmond. Danglars and Ferdinand wrote a letter accusing Edmond of carrying a letter from Elba to the Bonapartist committee in Paris. Caderousse, a neighbor, learned of the plot but kept silent. On his wedding day Edmond was arrested and taken before a deputy named Villefort, a political apostate, who, to protect himself, had Edmond secretly imprisoned in the deepest dungeons of the Chateau D'If. There Dantes' incarceration was secured by the plotting of his enemies outside the prison, particularly towards Villefort, who wished to cover up his own father's connections with the Bonapartists. Dantes suffered for fourteen grueling years. While in prison, he was determined to escape and beg an digging a tunnel in hopes that it would lead to freedom. During this exercise, he met an elderly inmate named Abbe Faria whose attempt to dig his way to his salvation had led him only to Edmond's cell. The two meet daily and an incredible relationship flourished. The old man taught Edmond history, mathematics, and languages. In Edmond's fourteenth year, Faria became mortally ill. The wise elder told Edmond where to find a massive buried fortune. When Faria finally did die, his body was placed in a burial sac. Edmond seized the opportunity of escaping and replaced Faria's corpse with himself. Jailers threw the sack into the sea which allowed Dantes to escape. He is rescued by a passing ship which gives him a position on the boat. After paying homage for the noble act, Dantes recovered the buried treasure and became extremely wealthy. He returned as the mysterious Count of Monte Cristo and dazzled all of Paris with his extreme wealth and social graces and also he ingeniously manage d to be introduced to the cream of French society, among who he goes unrecognized. But, Monte Cristo, in contrariety, recognized all of his enemies, which now are all powerful and influential men. Therefore, he was slowly plotting the ruin of the four men who had caused him to be sent to the Chateau D'If. Ferdinand had married Mercedes and was now the Count de Morcef. Monte Cristo released information to the press that proved that Morcef is a traitor, and Morcef is ruined socially. Then Monte Cristo destroyed Morcef's relationship with his family, whom he adored. When they leave him, he was so distraught that he committed suicide. To revenge himself on Caderousse, Monte Cristo easily trapped Caderousse because of his voracious greed. Monte Cristo awakened this greed with the gift of a diamond. Later, urged by his wife, Caderousse committed robbery and murder. Now escaped from prison, Caderousse

Csr And The Hospitality Industry In Mauritius Tourism Essay Essays

Csr And The Hospitality Industry In Mauritius Tourism Essay Essays Csr And The Hospitality Industry In Mauritius Tourism Essay Essay Csr And The Hospitality Industry In Mauritius Tourism Essay Essay CSR has been defined as the responsibility of the organisation to esteem persons rights and promote human public assistance in its operations ( Manakkalathil and Rudolf, 1995 ; Oppewal et al. , 2006 ) . Businesses non merely have the economic duty of being profitable and the legal duty to follow the Torahs or land regulations that guide their ability to accomplish their economic demands, but they besides have ethical duties that include a scope of social norms, or criterions ( Carroll, 2000 ) . CSR has been around for more than two decennaries. During the ulterior half of 20th century there arose the thought of the corporate societal contract, which today underlies the CSR construct. Given the sometimes inauspicious effects of concern determination doing on society every bit good as corporate trust on society, the impression of an implied corporate societal contract was conceived by societal and economic theoreticians. This contract spells out society s outlooks of concern every bit good as ( although much less discussed ) concern s outlooks of society ( Bowie, 1983 ) . There is no individual important definition of CSR ( ISO COPOLCO, 2002 ) . The CSR docket seems to be a slackly defined umbrella encompassing a huge figure of constructs traditionally framed as environmental concerns, public dealingss, corporate philanthropic gift, human resource direction and community dealingss. One of the most referred definitions is by World Business Council for Sustainable Development ( WBCSD ) ( 1999 ) that defines CSR as the go oning committedness by concern to act ethically and lend to economic development while bettering the quality of life of the work force and their households every bit good as of the local community and society at big . CSR means being a good steward of society s economic and human resources ( Journal of Consumer Marketing, 2001 ) . In drumhead, CSR entails the duty stemming from the inexplicit societal contract between concern and society for houses to be antiphonal to society s long-term demands and wants, optimising the positive ef fects and minimising the negative effects of its actions on society. To synchronise that organisational societal duty concerns are treated in the same everyday mode in which legal, fiscal, and selling concerns are addressed, four theories of corporate societal duty have been advanced in the literature. The four places are the classical, stakeholder, societal demandingness, and societal militant theories. The classical theory is the oldest of the four, and is grounded in classical economic theory. First concern executives are said to be chiefly responsible to the stockholders of the corporation and their primary end is to advance efficiency and secure effectual economic public presentation. Secondly directors are said to be responsible to react to the stockholders demands. These positions are frequently thought to co-occur with each other, because it is normally assumed that the chief demand of stockholders is to maximise economic public presentation. In add-on, both versions agree that directors are to execute their corporate map harmonizing to the Torahs and, therefore, to avoid such things as fraud and misrepresentation. Friedman ( 1970 ) , points out Here the man of affairs self-selected or appointed straight or indirectly by shareholders is to be at the same time legislator, executive, or juristaˆÂ ¦He becomes in consequence a public employee, a civil retainer, even thoug h he remains in name an employee of a private endeavor. This theory, albeit the oldest of the four theories, is still good and alive ; it has many protagonists and advocates among academicians and practicians. The 2nd theory is the stakeholder theory which integrates the chief thought of classical theory, that is, corporate executives are responsible to shareholders. However, what differs it from classical theory is that other groups are straight affected by the behavior and determination of the house. These groups can employees, consumers, creditors, providers, and legal sub-systems who have a interest in the administration and who might impact, in one manner or another, the corporate determination doing procedure. Furthermore, corporate executives have a direct duty to advance the involvements of these groups. The chief dissension among stakeholder theoreticians, nevertheless, over whether stakeholder involvements of these groups take precedency over the fiscal involvements of shareholders or the stakeholder involvements are the overruling 1s. Social demandingness theoreticians argue that corporations have a duty to protect and advance certain involvements of the general populace. They agree with the stakeholder theorists that the involvements of stakeholder groups are of import, but they believe that these involvements do non overrule non-stakeholders involvements or demands for such things as safety, wellness, freedom, and prosperity. As with the stakeholder theory, this theory repudiates the impression that there is some balanced or reasonable list of touchable duties that corporate executives ever have toward society. The list varies as the nature and ranking of the involvements or demands of the public alteration. The 4th and concluding theory is the societal militant theory which is distinctively the most socially and morally demanding of the four theories. While holding with the stakeholders and societal demandingness theories that executives have duties toward stakeholders groups and the general populace, societal militants theoreticians argue that corporate directors should sometimes endeavor to set about undertakings that advance the involvements of the public even when these projects are neither expected nor demanded by them. Social militants theoreticians contend that such undertakings should, for the most portion, be in the country of corporate know-how, but they sometimes urge that executives intentionally take on societal undertakings for which they have no particular preparation or expertness 2.1 Types of CSR and Corporate Governance The impression that concern has responsibilities to society is steadfastly entrenched, although in the past several decennaries there has been a revolution in the manner people view the relationship between concern and society. Carroll ( 1979 ) and other research workers believe that we should judge corporations non merely on their economic success, but besides on non-economic standards. Carroll ( 1979 ) proposed a popular four-part definition of CSR, proposing that corporations have four duties or four faces ( Carroll, 2000b, p. 187 ) to carry through to be good corporate citizens: economic, legal, ethical and philanthropic: Economic duty. Economic duty is to be profitable for principals, by presenting a good quality merchandise, at a just monetary value, is due to clients. Legal duties. Legal responsibilities entail following with the jurisprudence and playing by the regulations of the game Ethical duties. Ethical responsibilities overcome the restrictions of legal responsibilities. They entail being moral, making what is right, merely, and carnival ; esteeming peoples moral rights ; and avoiding injury or societal hurt every bit good as forestalling injury caused by others ( Smith and Quelch, 1993 ) . Philanthropic duty. Interest in making good for society, irrespective of its impact on the bottom line is what is called selfless, human-centered or beneficent CSR. giving back clip and money in the signifiers of voluntary service, voluntary association and voluntary giving is where most of the contention over the legitimacy of CSR lies. Corporate GOUVERNANCE ( CG ) Furthermore, CSR is closely linked with the Corporate Governance of the organisation, be it hotel organisation. Any of those types of CSR should get down in the hotel organisations foremost and so travel to external environment. The cardinal people should be taken into consideration so the CSR patterns should be geared towards the internal clients who will in bend become CSR delegates to make the external clients and environment. Companies must better their concern theoretical accounts by conveying CSR and sustainability into their scheme. Shleifer and Vishny ( 1997 ) define CG as the ways in which providers of finance to administrations assure themselves of acquiring a return on investing. Over the old ages, CG has evolved from the traditional profit-centered theoretical account . By integrating the community in which houses operate, the political environment, Torahs and ordinances, and more by and large the markets in which houses are involved. See Figure 1: The Business in Society which reflects a stakeholder position on the house ( Jensen, 2001 ) 2.1The Hospitality Industry -Definitions Definitions of the cordial reception have been approached from a figure of different positions. Most of them combine physiological and psychological elements with security and degrees of service. Hospitality is concerned with the proviso of physiological and psychological comfort with defined degrees of service. The satisfactions may be physiological ( thirst, bed, heat ) , economic ( value for money ) , societal ( company, service ) and psychological ( self-esteem, position, security ) . Beginning: C.Cooper, R.Shepherd, J. Westlake ( 1994 ) Even if the attack to specifying cordial reception may switch harmonizing to the writers, there are a figure of built-in elements that are common to all. These are: Hospitality is a complex combination of touchable and intangible characteristics and benefits Hospitality involves a fulfilling interaction between the service supplier and the client Hospitality provides invitees with security, psychological and physiological comfort by offering nutrient, drink and adjustment. Therefore, bearing in head the above features, a simpler definition of the cordial reception industry may be: The Hospitality Industry is involved with supplying adjustments, nutrient, drink, amusement, comfort and diversion for travellers off from their usual abodes and normal milieus. The industry besides of course look frontward to run into the customer`s needs for safety and support of their individuals, belongings, manners of transit, and even the changing intent of their travel. Talking by and large, those who make usage of cordial reception services demand attainment of a professional degree of quality consistent with universe criterions, although possibly adjusted for local conditions. They anticipate the installations will be clean, comfy, safe and secure. They expect good nutrient and drink at a sensible rate. Furthermore, they look for courtesy, friendliness, regard and designation from the host. Possibly more significantly they demand honestness, truth and equity in their traffics with the operator and his employees. Cordial reception Industry In Mauritius HISTORICAL BACKGROUND In Mauritius, the first hotel was the Park Hotel in 1952 so as to suit the crew members coming at that clip. Then came the Mauritius Hotel, the first beach hotel, built in 1954 at Le Morne followed by Le Chaland, another beach hotel in 1961. But the existent development of touristry took topographic point shortly after Mauritius got its independency from the British. In early 1970`s the creative activity of Trou aux Biches Hotel by the Mauritius Hotels, the puting up of the Club Mediteranee and the Saint Geran Hotel by the Southern Sun Hotels every bit good as the Merville Beach Hotel by the ex-British Colons who wanted to come back here during the winter months of England. The Mauritius Hotel is now the Beachcomber group and the Southern Sun Hotels is the Sun International Resorts Limited. At present there are 95 hotels in Mauritius and there are non less than 5 more under building as per the registered list set by the Ministry of Tourism. The Numberss of hotels, suites and bed topographic points have increased invariably from 1991. Furthermore the Prime Minister has announced his vision to make 2 million tourers in 2015. Consequently an mean one-year growing of 10 % in tourer reaching is expected. In order to make this mark, an approximative figure of 18500 suites should be made available. This will convey about the creative activity of around 37000 direct occupations and duplicate the sum in footings of indirect occupations. Due to the rapid growing of touristry and cordial reception industry, authorities has introduced inducements for the private sector to convey in a sustainable development, viz. by corporate administration and corporate societal duty. This is accomplishable through proper public-private sector partnership. Overview of the Hotel industry IN MAURITIUS The cordial reception industry in Mauritius has developed quickly during the past 25 old ages. The coastal parts every bit good as the interior portion of the island are invariably altering with the building of the hotels and the increasing figure of vehicles being used for the touristry industry. In 2007, the touristry industry was considered the 3rd pillar of the economic system after Sugar and Textile, and presently it plays a critical function in the economic growing of the state. The undoubted autumn of 35 % in the monetary value of sugar and the remotion of penchant understanding with the EU market, has earmarked the touristry industry as the chief industry capable of hiking the Mauritanian economic system. In July 2008, harmonizing to the last bulletin published by the Central Statistical Office ( CSO ) , Mauritius welcomed 81,169 tourers as compared to 77,225 in 2007, registering a 5.1 % growing over the same period a twelvemonth ago. Table 1: Monthly tourer reachings, July 2007 July 2008 Beginning: Tourism sector public presentation for the month of July, AHRIM Report, August 2008, pg 2 But after two decennaries of impressive growing, the demand for responsible corporate administration has been felt in the state as the attitudes ; outlook and cognition of those working in that industry have non evolved at the same gait in footings of societal duty and environmental consciousness. Impacts of this rapid and someway unplanned development are being experienced in the environment at big. Still, a batch has to be done to run into the competitory border through proper run and engagement of all stakeholders so as to lend towards sustainable development of the cordial reception sector. In order to back up its uninterrupted growing, the Mauritanian Tourism and Hospitality industry needs well-trained staff with full cognition of their merchandise while esteeming the socio-economic and cultural environment in which the Mauritanian touristry merchandise is germinating. It is truly of import to keep a high criterion of efficiency and service so as to run into the demands of an progressively competitory and sophisticated planetary market. 2.7 CSR in the hotel industry In Mauritius Within the cordial reception industry it has been agreed that there are increasing environmental and social concerns. The large inquiry is how to pull off our environmental impact as demand grows against a background of increasing exposure. As a consequence of demand for more sustainable finishs and travel penchants, direction policies are being felt. Hotels practising CSR expression at the following countries: Workplace ( where employees are treated every bit and reasonably ) Marketplace ( stakeholders ) Environment ( which has to be sustained for the future coevals ) Community Ethical motives Human rights Many hotels are now cognizant of CSR patterns and have begun to utilize environmental-friendly merchandises. Hotels in Mauritius are cut downing the usage of risky or non-degradable chemicals. Large hotel ironss like Oberoi Mauritius recycle oil, H2O and plastic bottles while all hotels with more than 50 suites are compel to recycle H2O as per the statute law. Hotels tend to buy merchandises that have a reduced environmental impact during their life rhythm, from providers that demonstrate environmental and societal duty to their clients and the society. Furthermore, Association des Hoteliers et Restaurateurs de L`Ile Maurice ( AHRIM ) , is to the full back uping the CSR enterprises initiated by the Mauritanian Government. Through its members, they are actively seting frontward the CSR activities on a regional footing all over the island. ( See Appendix 1: Recommended CSR activities by AHRIM to its Members in June 2008 ) . Stakeholders ( employees, clients, stockholders, providers, concern spouses, authorities ) are acquiring more and more involved the hotels CSR activities. Hotel employees are educated to do a witting determination in favor of environment and societal issues in their private and concern lives. Hotel invitees are informed about CSR activities and are asked to take part in responsible concern activities within the hotels and to work together to happen advanced solutions that satisfy the hotel s economic, environmental and societal aims. Directors are asked to stay by local and EU statute law particularly on labour Torahs, wellness and safety, human rights and the environment. A great trade can be done when developing a hotel belongings in order to do both the development procedure and the eventual operation more environmentally sustainable. One of the purposes of CSR is to do the community benefit from the hotel industry. 2.8 Benefits of CSR in the hotel industry Hotels who adopt CSR into their operations and public image depend on the undermentioned factors: Size Degree of variegation Research and Development Ad Government Intervention Consumer Income Labour market conditions Phase of the industry life rhythm However this differs for different hotel organisation, for illustration, larger hotels like international hotel ironss may run a CSR plan at a lower cost than a little hotel because of economic systems of graduated table. It is a method for organisation to separate themselves from their rivals First, hotels benefit from CSR as it helps to cut down runing cost such as implementing of recycling and energy salvaging plans. Second, their trade name image and repute are enhanced as consumers prefer companies with CSR plans. Another benefit derived by hotels is in footings of productiveness and quality since productiveness goes up whenever working conditions improve. Other donees of the CSR plans are immediate environment in which the company is germinating. It comprises of the local community, neighbouring small towns, employees who normally live in those countries, the hotel invitees and the host state at big. Hotels are expected to hold ethical and societal committednesss, valued connexions with spouses and consistence over clip to construct trust with the stakeholders. In making so, the hotel organisations are besides developing social selling construct, hence beneficiate from it.

Auditing Theory and Risk Assessment †Free Samples for Students

Discuss About the Auditing Theory and Risk Assessment? Auditing has remained an indispensable practice in the corporate sector and other areas dealing with huge assessment of economics. The corporation’s capability to assess its development relies exclusively on auditing undertake within the company (Knechel et al. 2012). A great proportion of the operation within economic sector extremely depend on the auditing nature, consequently, numerous theories have since been advanced to help in the elimination of countless risks alongside crisis in auditing (Là ³pez and Peters 2012). Such approaches have been considered by global framework of financial reporting organization like GAAP alongside IFRS for guiding practices of auditing. Various policies have further been advanced to back auditors in making corrections on the risks that might face them throughout auditing (Humphrey and Miller 2012).    The feature of auditing alongside commitment of team of auditing guarantees the achievement of an establishment in the industry as well as global market. In the latest past, models such as going concern have been established. Implementing alongside practicing these specified matters stay within the auditors’ hands alongside the company management board (Herda and Lavelle 2014). The scope of this discussion stretches from the investigation of the application of such present issues in a Company called One.Tel in Australia. This company has run its operations in telecommunication industry beginning 1995, May following its launch in Sydney. This discussion additionally deliberates inherent risk in the One.Tel firm financial reports along with ongoing concern issue (Iwu and Xesha 2011). Inherent risk is among the audit risks under risks assessment management. Audit risk includes three classes of risks: inherent-, control- and detection risk.   Audit risk is regarded as the aftermath of the 3 risks exposed overhead. It might be met throughout auditing performance that in this context is One.Tel Telecommunication Company. Inherent risk is, consequently, a constituent of audit that is occasioned by substantial misstatement inside financial statement. Inaccuracy happens in a business’s audit statement because of embezzle application of essential measures of control (Chung et al. 2012). Inherent risks ascend typically as a result the omissions errors when balancing the books of the business. In One.Tel Company’s case, inherent risks might have ascended because of failures alongside control measures poor application.   The incidence of letdowns because of inherent risks might be due to oversight alongside deceitful practices. An upsurge in inherent risks happens as a result of certain factors inside the internal environment of the corporate. Factors which affect inherent risk at the financial report levelAuthenticity of management The rise in inherent risks in this Company could be due to the board of the Directorate incompetency. The management of the organization is comprised of nine memberships having dissimilar powers alongside privileges. The board is encompassed of 5 none-executive memberships making up the mainstream of the board memberships. Additional 4 executive memberships having a jam-packed mandate to all in the company (Coetsee 2010). The degree at which inherent risk is swelling in this company is extraordinary based on to the availed statement. The memberships are indebted to various duties including authorization of business and monetary strategies, recognizing and addressing issues of important facing One.Tel as a business, appraising as well as monitoring processes of management and reporting contrivances, overseeing financial performance alongside nomination of the executive management team. The business has full-grown to an edge whereby the management can never meet entire responsibilities. The directors are increasingly probable to hide their unfortunate statuses, consequently, dwindling to yield expressive statements throughout auditing resulting in a rise in the inherent risk as result of meager management (Iwu and Xesha 2011). The ineffectiveness in company management besides lack of knowledge escalates unsuitable financial report preparation leading to the rise in the inherent risk. When the auditor notices regular staff turnover in essential management positions, the inherent risk increases since truthful characters are probable to resign their management positions instead of propagating certain fraud. This frequently happens where the corporation expands swiftly as replicated in the circumstance of One.Tel Company (Herda and Lavelle 2012). There could be stimuluses for management to misrepresent the financial report snowballing the inherent risk. The incentives in can be moreover from the internal environment or the external environment (Kerler and Brandon 2010). The inducements could be cash-flow challenges, poor rationing of liquidity, unfortunate operation outcomes because of management restraint alongside work overstress along with assembly of management recompense pay structures linked to share capital as well as earnings. This could result in upsurge in inherent risk because management could be persuaded to misrepresent operation along with financial statements to obtain particular bonus. Many issues have already been recognized in the corporate or industry whereby One.Tel Company trades.   The business has a multifaceted investment association, which is the aid to rise inherent risk. The availability of associated-party dealings like the business stockholders would likewise raise inherent risk as the operations are never with the autonomous regulating party (Al Nawaiseh and Jaber 2015). The business has capital share dealings which necessitate increased financial knowledge to audit because such operations remain complex. Telecommunication businesses have perhaps compensations till they inaugurate a standing, alongside a dependable source of income shall be inherent risky. Telecommunication industry is faced with a challenge that needs the businesses in the industry to apply mechanism for controls to be steady and stay pertinent in this industry. New-fangled economies culminate high inherent risk compared steady economies. Differences in commercial as well as competitive surroundings would be expected to have a noteworthy impact on inherent risk of the company such as One.Tel in the telecommunication sector. Aspects like disparity in income and development in certain service providers of telecommunication could lead to an increase in inherent risk throughout financial statement arrangements. Through risk assessing phase the business audit team goes via the risks recognized comparable to the inherent risk discussed overhead. The auditor assesses the factors of the risks by fair evaluation (Martin 2013). Risks evaluation fallouts into two kinds of risks that in this circumstance is the inherent risk. The risk identified is a constituent of financial statement’s material misstatement inspired by numerous factors.   Factors linked to fraud could be recognized throughout development process of strategy while such factors that upsurge inherent risk owing to fraud recognizable through the AU s.316. In the circumstance in which account books necessitate vicissitudes, the inherent risk can remain high due to numerous errors brought onward. The oversight could happen resulting in a rise in the inherent risk where the accounts books are being attuned (Francis 2011). In case the transaction throughout a financial year is complex, it is probable that there shall be an upsurge in inherent risk. In contemplation of One.Tel Company, the accounts books designates multifaceted kinds of dealings like stockholder's inequality, dividend   and reserves could be challenging to comprehend culminating in extraordinary inherent risk at the level of accounting (Herda and Lavelle 2012). The type of judgment fronted by the auditor throughout the course of auditors balancing is probable to effect inherent risk. If the account report on a particular deal could be persuaded by certain factors inside the business (Reichelt and Wang 2010). Such judgments could be dictated by the kind of operation alongside the pressure on management. The company’s assets susceptibility to embezzlements or loss leads to augmented inherent risk level of accounting. Throughout the entries of transaction, it is obvious that modest embezzlement of an asset lead to augmented inherent risk. For example, taking asset misplacement to liability could result in surged inherent risk (Herd and Lavelle 2014). The noteworthy transactions occurrence throughout the financial year has a conceivable upsurge in the inherent risk (Skinner and Srinivasan 2012). Where an unacquainted transaction takes place specifically towards the end of financial year, there are tall probabilities of blunders accounts books. Such dissimilar processes could be a trial to the auditor alongside accountants. It could lead to huge inherent risk (Coetsee 2010). Where a particular transaction is thought-provoking, the auditors might end up wrongly placing items accounts books, therefore, upsurge inherent risk. The rate of an increase in the inherent risk is high at the accounting level when we make transactions which require unfamiliar processing. In the event of such case the auditor of a business entity like One.Tel Telecommunication Company may make mistakes leading to an increase in inherent risk (Knechel et al. 2012). The reporting framework of GAAP obligates the management to effect a hurried decision on the basis of going concern issue (Knechel et al. 2012). This concept builds on the assessment by the auditor whether low, high or medium in association to inherent risk alongside control risk (Francis 2011). The risk detection throughout the evaluation is pegged at the lowermost level to fix the audit risk at a rate endorsed. Slightest discovery of risk could be attained via enhancement of scope test (Knechel et al. 2012). It is obvious from the above discussion that a going concern might be either high, low or medium depending on the above three kinds of risks (Knechel et al. 2012). The going concern issue in relative to One.Tel’s case could be attributable to high. Inherent in financial statement of One.Tel is considered high because it operates under extremely controlled industry.   The One.Tel’s going concern in this situation, is regarded high (Chang, Dasgupta and Hilar 2009). Supplementary factors like detective alongside control risk appear high based on the of the business entity’s nature.    It remains apparent that the going concern rate be contingent increasingly on the type of risks presented in financial statement. In case of stumpy audit risk, the going concern nature remains stumpy while when the kinds of the risk is high or medium, it is either high or low. Irrespective of the correctness of such an assumption, it remain quite challenging to regulate the subsequent scenarios which could culminate in the unceasing going concern application (Knechel et al. 2012). The going concern nature in in One.Tel business depended on the stipulated financial framework application. The going concern nature must be correctly assessed (medium, high or low) as replicated in audit risk viewpoint. Additional variables including period of audit, auditor’s opinion, environment of business, alongside team of management further dictate the consideration of going concern (Al Nawaiseh and Jaber 2015). To sum up, it remains self-evident that maximum control risk issues might have been identified by the auditors. Nevertheless, the auditors did not report precisely as a result of external alongside internal pressures. A greater proportion of Australian auditors perceive furthermost risk aspects control of One.Tel as a thought-provoking task because of absence of independence of auditors (Al Nawaiseh and Jaber 2015). Factors of inherent risk could be monitored for timely management where control factors are availed. Assessment assumption of audit speaks to inherent, control as well as detective risk matters. One.Tel’s case discloses that auditors remain probable to address inherent risk throughout risk assessment because of restricted directors’ numbers (Chang, Dasgupta and Hilary 2009). Al Nawaiseh, M.A.L. and Jaber, J., 2015. Auditing subsequent events from the perspective of auditors: study from Jordan. International Journal of Financial Research, 6(3), p.p78. Chang, X., Dasgupta, S. and Hilary, G., 2009. The effect of auditor quality on financing decisions. The Accounting Review, 84(4), pp.1085-1117. Chung, J.O., Cullinan, C.P., Frank, M., Long, J.H., Mueller-Phillips, J. and O'Reilly, D.M., 2012. The auditor's approach to subsequent events: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(sp1), pp.167-207. Coetsee, D., 2010. A critical review of the effect of accounting for financial instruments on the accounting framework. Southern African Business Review, 10(1), pp.115-129. Coetsee, D., 2010. The role of accounting theory in the development of accounting principles. Meditari Accountancy Research, 18(1), pp.1-16. Francis, J.R., 2011. A framework for understanding and researching audit quality. Auditing: A journal of practice & theory, 30(2), pp.125-152. Herda, D.N. and Lavelle, J.J., 2012. Auditor commitment to privately held clients and its effect on value-added audit service. Auditing: A journal of practice & theory, 32(1), pp.113-137. Herda, D.N. and Lavelle, J.J., 2014. Auditing Subsequent Events: Perspectives from the Field. Current Issues in Auditing, 8(2), pp.A10-A24. Humphrey, C. and Miller, P., 2012. Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms. Accounting, Auditing & Accountability Journal, 25(2), pp.295-327. Iwu, C.G. and Xesha, D., 2011. Used Bookstore as a Vehicle for Improved Learning and Development: The Case of a South Africans Tertiary Institution. Janvrin, D.J. and Jeffrey, C.G., 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons, 21(3), pp.295-312. Kerler, W.A. and Brandon, D.M., 2010. The effects of trust, client importance, and goal commitment on auditors' acceptance of client-preferred methods. Advances in Accounting, 26(2), pp.246-258. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K., 2012. Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(sp1), pp.385-421. Là ³pez, D.M. and Peters, G.F., 2012. The effect of workload compression on audit quality. Auditing: A Journal of Practice & Theory, 31(4), pp.139-165. Martin, R.D., 2013. Audit quality indicators: Audit practice meets audit research. Current issues in auditing, 7(2), pp.A17-A23. Reichelt, K.J. and Wang, D., 2010. National and office?specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), pp.647-686. Skinner, D. J. and Srinivasan, S. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765. Thompson, T.R., 1960. Problems of Auditing Computing Data: Internal Audit Practice and External Audit Theory Section 1: Internal Audit. The Computer Journal, 3(1), pp.10-11. Unegbu, A.O., 2014. Theories of Accounting: Evolution & Developments, Income-Determination and Diversities in Use. arXiv preprint arXiv:1411.4633.

Effective Team Assignment Example | Topics and Well Written Essays - 2250 words

Effective Team - Assignment Example During the course of project, many problems and conflicts surfaced as the team progressed through its four development stages as described by Tuckman’s model (Beyerlein and Johnson 2000), which were not beyond expectations. However, these were dealt along as the team developed more cohesion and understanding of the common goal but still the opinion is that these problems could have been avoided and effectively managed as highlighted by (Kayes 2004). Throughout the task, group remained engaged in number of activities that played vital role is team development and are discussed throughout the report. This project report is an aim to comprehensively elaborate significance of reflection in learning and evaluates how experiences are transformed into genuine learning (Kolbs 1984). Secondly, this report narrates process of building a group of individuals into a team and difficulties faced during this progression. It also encompasses the significance and critical role of different con cepts and theory elements that influence this process. Problem and Context After the group was formed, I was much skeptical group future as to what form would it take, how we are going to interact and what would be the course of action towards desired goals. A good explanation for this could be that team was in its initial stage of forming as described by Bruce Tuckman in his model of team development (Beyerlein and Johnson 2000) since members were trying to get know each other and develop relationships. McManus (2000) distinguished group from a team in that team has a strong commitment, high degree of cohesiveness and accomplishment to each other and towards common goal than in a group because teamwork promotes creativity, problem solving, effective decision making and improved communication (Chaney and Lyden 2000). During initial sessions, I found that there were member who were not concerned deeply with purpose and goal of the team as they were often found busy in dealing with pe rsonal social issues which they thought were of more importance to them. Even at times, they were not prepared for what meeting were all about and had no agenda to talk about. At early stages, team did not seem much organized and interactive as members were shy and reluctant in sharing experiences and knowledge. I was of the view that these issues would induce many problems during the course of task completion and would make it difficult for team building and cohesion. Although team project went much better but often task-based conflicts arose when one member’s job depended on other member’s input or cooperation which (Bartos and Wehr 2002) stated as interdependence conflict. However, main cause of interdependence conflict was being unable to effectively communicate one’s part to another member which (Shapiro 2004) called communication breakdown conflict. Competitive conflict was exhibited by one of team members who always tried to prove himself better than othe r team member and tried to find his own way through the process if not agreed upon (Rahim 2011). However, overall the project was a huge success and a great effort to understand the team development process in practical scenario and

Examine the stock returns for both Pfizer and AstraZeneca during the Essay

Examine the stock returns for both Pfizer and AstraZeneca during the bid process and provide possible reasons for changes in price on key dates - Essay Example 7.36). Comparing by the revenues, Pfizer is a larger company than AstraZeneca both the companies being products of the merger. Pfizer made four approaches earlier in 2014 terminating the bids in a full and final offer of 55 sterling pounds per share valuing AstraZeneca at 69 billion pounds (Battersby & Grimes 2014, p. 7.37). The current debt to equity ratio at Pfizer is at 0.49, a low and a below average industrial average. The low figure is an indication of good management of debt levels within the firm. Pfizer had a quick ratio of 2.03 demonstrating their capability to cover and settle short time liquidity needs. The gross profit of Pfizer during the bidding process span was a high figure of 85.18 percent with its net profit margin accounted at 22.92 percent. The net operating cash flow had a slight increase to $4,087 million, a figure equivalent to 6.71 percent comparable to the same quarter one year ago (US. Pharmaceuticals & Healthcare Report 2014, P.15). AstraZeneca rejected Pfizer’s final offer on grounds that the takeover may pose a risk to its pharmaceutical operations. In addition, the fear of the uncertainty that could arise led to the collapse of the bid process. It became hard for AstraZeneca to evaluate Pfizer’s final bid given the uncertainty over the total amount that Pfizer could trim off its tax bill by venturing in Britain. Pfizer offered a final bid of 69.4 billion sterling pounds, an equivalent amount to $ 117 billion terming the figures full and final. Lack of a proven parameter for evaluating a company with a growing and attractive growth prospects led to changes in prices on the final day. Pfizer failed to factor in AstraZeneca’s future prospects in terms of sales and market base. The concerns on whether Pfizer would eliminate jobs after the merger and diminish Britain’s standing in life sciences indicate the political influence

Ideology vs. united church of Canada’s advertisement Essay Example for Free

Ideology vs. united church of Canada’s advertisement Essay Ideology is a ‘Representation’ of the Imaginary Relationship of Individuals to their Real Conditions of Existence Louis Althusser, 1970 Many companies use advertisement as their way of attracting customers. They tend to create ideological perspective within their advertisements to show their stand on the society’s standards. Most of the time, advertisements are made for women. If men and babies’ needs were advertised, women are still part of it. It shows that in the ideology of the society, women are the determiner or the decision-maker of what should be use as a necessity or luxury. This is what advertisement for, it radicalize the essence of what is important and necessary. Advertising is significant because, in consumer capitalism, individuals depend on it for meanings a source of social information embedded in commodities that mediate interpersonal relations and personal identity. Advertising should therefore be conceived as an important institution in the consumer society because it produces patterned systems of meaning which play a key role in individual socialization and social reproduction. However, in the context of ideology and advertisement as a whole, advertisements are made because we want to prove something or we want to impose a law on a certain aspect of the society. Through this, we could be able to spread our ideas and perspectives towards different issues and arguments that exist in the society today. Therefore, the purpose of this paper is to analyze a certain advertisement in connection to the Ideological State Apparatus of Louis Althusser to determine its meaning and rationalization. The chosen advertisement is a child advertisement. The advertisement showed a picture of a baby with a medical wristband stating â€Å"WARNING: some re-assembly of priorities and beliefs may be required. † This advertisement suggests that parenthood is not an easy thing. As parents, people tend to view life more seriously. Once a baby is born, everything will change not according to plan but according to responsibility. Wandercafe. ca stated in the advertisement that â€Å"parenthood changes everything – including how you view the world. † Most often, this scenario happens if the baby is a wanted child because if it is not, parents tend to disregard their responsibility towards their children especially the fathers. Nevertheless, being a parent is a gift from God as we all know. In the perspective of the society and our culture, we view parenthood as a form of required responsibility. Once a child is born, we need to settle our priorities as based on the needs of the child and would not focus on our necessities and luxuries. In poor families, even if the parents could not eat, as long as their child has its milk, problem would not exist. This situation shows that parents can do everything and anything just to make their child safe and healthy. This is what the advertisement is trying to impose – parenthood is an obligation that should be taken into consideration because it requires re-assemble of priorities and beliefs. In the perspective of ideology and advertisement, this advertisement can be said as part of the Ideological State Apparatus (ISA). According to Louis Althusser (1970), an Ideological State Apparatus is a certain number of realities which present themselves to the immediate observer in the form of distinct and specialized institution. Because the advertisement came from the people of the United Church of Canada, it can be said as a religious Ideological State Apparatus. He also stated that the distinction of ISAs from (Repressive) State Apparatus is that the Repressive State Apparatus functions ‘by violence’, whereas the ideology State Apparatus function ‘by ideology’. This is the fact that the (Repressive) State Apparatus functions massively and predominantly by repression (including physical repression), while functioning secondarily by ideology. (There is no such thing as a purely repressive apparatus.)†¦ In the same way, but inversely, it is essential to say that for their part the Ideological State Apparatuses function massively and predominantly by ideology, but they also function secondarily by repression, even if ultimately, but only ultimately, this is very attenuated and concealed, even symbolic. (Althusser 1970) Advertisement has different impact to society and its institutions such as education, culture, and religion. In the chosen advertisement, these three factors exist as they give contribution to the perspective and ideology of the ad. It was seen through different aspects and reasons. In the institution of education, this advertisement educate people especially parents to become aware with their responsibilities and obligations towards their child or children because it was the most important thing that should be taken into account. When it comes to culture, it shows the stand of the society when it comes to parenthood because this is part of the culture – parents should abide by the rule of the law that they should love their children for they have conceived them. In the religious institution or the church, this advertisement shows what is right in opposition to evil. Church stated that parents should do their obligations not by their choice but by the rule of the church because it was the teaching of God. In the pre-capitalist historical period which I have examined extremely broadly, it is absolutely clear that there was one dominant Ideological State Apparatus, the Church, which concentrated within it not only religious functions, but also educational ones, and a large proportion of the functions of communications and ‘culture’. It is no accident that all ideological struggle, from the sixteenth to the eighteenth century, starting with the first shocks of the Reformation, was concentrated in an anti-clerical and anti-religious struggle; rather this is a function precisely of the dominant position of the religious Ideological State Apparatus. (Althusser 1970) In the chosen advertisement, Church is dominant and ‘repressive’ in some angle because it tried to impose a law or a rule. It was shown in the medical wristband of the baby. Using the word â€Å"warning† is an implication of notice that there must be an action to consider. The ideology of the advertisement is actually true when it comes to responsibilities of the parents but the Church overpowers the parents on what they should do and act. Though it was just a simple warning, capitalism can be seen based on its attack and point of justification. As a whole, the advertisement means more than what it wanted to say. The ideology of the church can be said as a form of repression or simply a justification of what is true as based on the standard of the society. Advertisement has different meanings based on the perceiver. It was the audience’s obligation to perceive the advertisement on their own context and ideology. Ideology is innate for all of us. It should not be taken for granted because it is an armor of our thinking, rights, and stand towards the rules and laws of the society. Culture, education, and church are underlying institutions that we need to consider in analyzing a certain advertisement because these factors are the most important aspects of humanity whether we oppose or consider their specificities from the past, present, and future civilization. Works Cited Althousser, Louis. Ideology and Ideological State Apparatuses. La Pensee, 1970. 27 November 2007 http://www. marxists. org/reference/archive/althusser/1970/ideology. htm Wandercafe. ca. baby. 27 November 2007 www. wandercafe. ca Harms, John and Kellner, Douglas. â€Å"Toward A Critical Theory of Advertising. † Illumination. (n. d. ) 27 November 2007 http://www. uta. edu/huma/illuminations/kell6. htm.

Things Fall Apart Essay -- essays research papers

Things Fall Apart By Chinua Achebe Bantam Doubleday Dell Publishing Group, Inc. New York, New York Copyright 1959 Author Biography Albert Chinualumogu Achebe, or Chinua Achebe, was born November 16, 1930, in Ogidi, Nigeria. His parents were Janet N. Achebe, and Isaiah Okafo, a teacher in a missionary school. Mr. Achebe was educated at the University College of Ibadan, but also attended Government College in 1944. He wrote his first novel, Things Fall Apart, in 1958. During the Biafran War, he was in the Biafran government service. After the war, Mr. Achebe taught at several universities, both in Nigeria and in the United States. In 1967 he cofounded a publishing company with a fellow author, Christopher Okigbo. Mr. Achebe’s later works include No Longer at Ease, Arrow of God, and Anthills of the Savannah. A serious car accident left Mr. Achebe paralyzed from the waist down in 1990. The majority of his novels deal with Africans struggle to free themselves from European colonial and political influences, due to his experiences in the Biafran War and the Nigerian Civil War. Main Characters Okonkwo- Okonkwo is the main character in the novel. He is a distinguished man in the clan, and has been since a young age, when he established himself as a skilled wrestler. He had a very lazy father, and this was a source of much embarrassment to him, so to overcome this, he is an overbearing husband, and father. He feels that he always has to prove that he is different than his father, which is eventually his downfall. Unoka- Unoka is Okonkwo’s father. He was a very lazy man and always an embarrassment to his family, especially his son. He is the reason that Okonkwo is so scared of failing. Nwoye- Nwoye is Okonkwo’s son, and he is lazy and complacent, like his grandfather. Okonkwo’s way of changing this is to be especially hard on him, which drives him further away, eventually to join the missionaries. Ezinma- Ezinma is Okonkwo’s daughter, and he is proud of her, even though he won’t show this because he thinks that it is a weakness. She is smart and pretty. Okonkwo wishes that she were a boy so that he could pass on his knowledge and fortune to her. Mr. Brown- Mr. Brown is the first missionary to arrive in Umuofia. He is nice enough to the clan, so they decide to let him stay, but soon enough he brings others, both from the clan and from outside, into the c... ...alk to you.† This is an important excerpt from the book because it shows how the natives tried to negotiate with the white men peacefully. All they wanted was for the clan to return to the way it was before the white men came, and they even agreed to let the white men stay and practice their religion as long as they didn’t bother anyone. But the Christians had to have everything, so there was a conflict. 5.Obierika is talking. Chapter Twenty Five Obierika, who had been gazing steadily at his friend’s dangling body, turned suddenly to the District Commissioner and said ferociously: â€Å" That man was one of the greatest men in Umuofia. You drove him to kill himself; and now he will be buried like a dog†¦.† He could not say anymore. His voice trembled and choked his words. This quote is significant because it shows the falling apart of the clan as a whole. Okonkwo was a one of the strongest men in Umuofia, both in physical strength and mental determination. His taking his own life is a sign that the natives are losing the battle against the stronger white men. If he is not strong enough to endure the white men, than it is obvious that no one else in Umuofia will last much longer.

Bandura’s cognitive theory Essay

Introduction There are many approaches to the psychological treatment of mental disorders. While some therapists identify with particular orientation, others are more non-specific, trying various perspectives in their attempts to offer psychological treatment. Psychological treatment is based cognitive therapy, which seeks to change the way in which people think about various things and aspects of life, particularly depression. It is along this line that an American psychiatrist, Aaron Beck, formulated a theory to help in cognitive therapy. Beck’s cognitive theory serves as a basis for the treatment of anxiety and depression by addressing the causative agents of the abnormalities (Beck, 1976). Beck noted that psychological patients have the capability to tune into their internal â€Å"talk† or â€Å"dialogue† in order to alter non conducive thinking patterns. In this way, Beck noted that patients have the ability to change their thinking and therefore solve their personal problems (Beck, 1979). The distinctive feature of Beck’s cognitive theory is the presentation of the factors that affect people’s attitude, and which play an important role in contributing to or eliminating depression among individuals. Beck identified three factors- the self (cognizance of thoughts), the world or environment (which affects behavior) and the future or antecedent events as the factors that impact largely on a human beings cognitive ability and mental well-being. The three factors constitute the Beck’s cognitive triad (Beck 1976). The triad represents the types of negative depression and therefore forms part of Beck’s Cognitive Theory of Depression (Beck 1976). Beck’s cognitive theory articulates the manner in which cognitive processes are perceived in psychopathology and in provision of effective psychotherapy. Although the â€Å"biopsychosocial† (integration of biological and psychological mechanisms in solving problems) framework is used in perceiving the complexity of the human mental system, the focus of Beck’s cognitive theory is mainly on elements of psychopathology and psychotherapy. According to Beck’s cognitive theory, the essence of a disorder in a human being’s personality is portrayed in the dysfunctional opinions that characterize it and sustain its existence (Beck, 1979). Along this line, investigations that were done in the past on the association between dysfunctional cognitions and disorders in personality generally support the model of Beck’s cognitive theory (Beck, 1979). Beck’s cognitive theory of depression delineates the characteristics of ideas, which when activated or aroused in irresponsible ways, are maladaptive, or a source of mental dysfunction. Effective cognitive conceptualization would serve to correct such anomalies (Beck, 1979). Beck’s theory has a number of strengths in that among other points, it highlights that depressed people evaluate themselves in biased ways and that negative thinking of participants in research may deter the collection of accurate results in any research. On the other hand, the weaknesses include the inability of the theory to address cognitive biases and the fact that negative thinking could as well have contributed to the generalization of the theory. This paper evaluates the critical aspects of Beck’s theory and discusses the salient features of the model. In addition and evaluation of the theory’s strengths and weaknesses is given based on evaluation of the theory and models used.

Counselling Skills

The purpose of this essay is describing the counselling practices that I did in my class room. I n this reflective essay, I will describe the style of counselling that I used so far , the actions I had taken, the area of skills where I need further improvement, my perception about the feedbacks from other students and faculty supervisor . By discussing this particular experience in detail, I can start to aware of the specific skills and technique which counsellor may use in different situation of the client in order to boost the client to take positive action by her or himself . As part of community welfare curriculum, I need to role paly 20 minutes of counselling session with my colleague. Before the final role play I had done few days of practice sessions with my colleague. I was getting feedback from rest of the classmates and teacher as they would be the observers of the counselling sessions. I found the practice sessions challenging because my friend was acting as client. Even though I was playing the role of counsellor, my mind was struggling to consider my friend as client. Before embarking upon my reflection regarding counselling, I would like to contribute a brief description of about the client. My client was 52years of old lady who was looking after her 72 years of old mother. She (mother of the client) was suffering dementia. The client hast two kids who are studying. As she was working seven days, she wasn’t getting time to ventilate her feeling to anyone. Actually she came to me with complaints of stress. She was afraid to tell her mother she was contemplating nursing home care. Basically I was really focused on my micro skills rather than therapeutic skills† as they plays pivotal role in counselling skills more â€Å"I belief. The micro skills such as empathy, questioning, minimal encourages, paraphrasing , summary, eye contact, body language, voice, structure, observation, listening and reflection of feeling could germinate the pathways to motivate the clients to ventilate his or her deeper feelings and more over could help the counsellor to build up purposeful relationship with client. However I tried to involve bit of cognitive behaviour therapy specifically downward arrow and questioning technique. As a counsellor my intention was to challenge her (client) about her irrational belief’ the mother would be upset when I tell about the need of nursing care ’. I tried to confront the client with the reality of situation by supporting the client to think of probable consequences such as â€Å"what‘s the worst that could happen if tell your mum about nursing home rehabilitation? † And a part from that used technique of universalization by describing similar kind of experiences but it was not enough for my client get enough courage to face her issue. I tried the empty chair concept which I was extracted from gestalt therapy (Patterson, 1986). The empty chair was failure, even though it nurtured the idea of asking the client â€Å"how would to response to a friend of having the same scenario†? That was the turning point as it brought insight to the client that I was anticipating her mother’s response and that was I worried more about rather than agony related to send mother to nursing home. All the counselling sessions were challenging because it was very hard to consider the colleague as a client and more over I was unsure in the beginning where to start, what I would ask, how in depth the session would be and so on. On the basis of the feedback that I got, in the first few days of the counselling role play I was expressing insufficient empathy as I was not acknowledging properly the scenario of the client. The posture wasn’t good enough because I was swinging on my chair. According to my point of view I need to avoid giving advice or tendency of giving solutions as it violates the self-determination right of the client. The comments from my colleagues were very helpful as it helped me to stick in the main stream of counselling structure. In my counselling interventions, the tendency of asking more questions and collecting information (exactly same as case history taking) was not uncommon. The tendency might be because I had taken many case histories before as part of social work studies. It was confusing rather than focusing on the client’s issue. For instance once the client told about the need of rehabilitation for her mother, I was diverted from her (client) stress and started to thinking of certain strategies to deal her mother’s issue (dementia) . Therefore I just need to train myself to focus on the client issue. Feedback has a very good role in improving the skills of the counsellor. It helps to determine the area where improvement or modification is needed. For example I employed empathy but not enough to acknowledge the feelings of the client. The suggestions from my mates demonstrated the way we express empathy towards client’s feelings and also illustrated lots of relevant questions which I could ask to the client. From the brief explanation of self-reflection of counselling skills, counselling mproves personal effectiveness (Narayana Rao, 2002). The counsellor aims to bring about positive action on part of counselee and change the perception or understanding (irrational belief) by him or her shelf. The counsellor should be skilful in employing micro skills and the practical application of some sort of therapies from the counsellors could be helpful to provide self-direction to client or client. The feedbacks or comments from clients, colleagues, supervisors and other organizational staffs bring improvement or development of skills among counsellors. The counsellors themselves learn from experiences. Counsellor education and training or role plays stress the need of consistent approach in terms of counsellor’s experience, personality all reflects in his or her counselling. The practical sessions brings eligibility to counsellors to choose the style, ideas, principles, techniques and methods that appeal to him as meaningful and useful. The new insights from feedback enable the client to re-evaluate the ideas, principles, methods and modify or change according to client’s situation. This role paly session was very helpful for me because it improved my skills of developing counselling relationship with client. Now I hope I know thoroughly how would start? Howe would motivate the client to ventilate his or her feelings? How would I approach therapeutically the client? And also I could learn how could use the technique ‘silence’ effectively? So over all this counselling role paly was a great opportunity to get insight into my advantage and dis advantage of counselling skills. Therefore I would like to take this opportunity to express my sincere thanks to my faculty supervisor and my colleagues. Counselling Skills The purpose of this essay is describing the counselling practices that I did in my class room. I n this reflective essay, I will describe the style of counselling that I used so far , the actions I had taken, the area of skills where I need further improvement, my perception about the feedbacks from other students and faculty supervisor . By discussing this particular experience in detail, I can start to aware of the specific skills and technique which counsellor may use in different situation of the client in order to boost the client to take positive action by her or himself . As part of community welfare curriculum, I need to role paly 20 minutes of counselling session with my colleague. Before the final role play I had done few days of practice sessions with my colleague. I was getting feedback from rest of the classmates and teacher as they would be the observers of the counselling sessions. I found the practice sessions challenging because my friend was acting as client. Even though I was playing the role of counsellor, my mind was struggling to consider my friend as client. Before embarking upon my reflection regarding counselling, I would like to contribute a brief description of about the client. My client was 52years of old lady who was looking after her 72 years of old mother. She (mother of the client) was suffering dementia. The client hast two kids who are studying. As she was working seven days, she wasn’t getting time to ventilate her feeling to anyone. Actually she came to me with complaints of stress. She was afraid to tell her mother she was contemplating nursing home care. Basically I was really focused on my micro skills rather than therapeutic skills† as they plays pivotal role in counselling skills more â€Å"I belief. The micro skills such as empathy, questioning, minimal encourages, paraphrasing , summary, eye contact, body language, voice, structure, observation, listening and reflection of feeling could germinate the pathways to motivate the clients to ventilate his or her deeper feelings and more over could help the counsellor to build up purposeful relationship with client. However I tried to involve bit of cognitive behaviour therapy specifically downward arrow and questioning technique. As a counsellor my intention was to challenge her (client) about her irrational belief’ the mother would be upset when I tell about the need of nursing care ’. I tried to confront the client with the reality of situation by supporting the client to think of probable consequences such as â€Å"what‘s the worst that could happen if tell your mum about nursing home rehabilitation? † And a part from that used technique of universalization by describing similar kind of experiences but it was not enough for my client get enough courage to face her issue. I tried the empty chair concept which I was extracted from gestalt therapy (Patterson, 1986). The empty chair was failure, even though it nurtured the idea of asking the client â€Å"how would to response to a friend of having the same scenario†? That was the turning point as it brought insight to the client that I was anticipating her mother’s response and that was I worried more about rather than agony related to send mother to nursing home. All the counselling sessions were challenging because it was very hard to consider the colleague as a client and more over I was unsure in the beginning where to start, what I would ask, how in depth the session would be and so on. On the basis of the feedback that I got, in the first few days of the counselling role play I was expressing insufficient empathy as I was not acknowledging properly the scenario of the client. The posture wasn’t good enough because I was swinging on my chair. According to my point of view I need to avoid giving advice or tendency of giving solutions as it violates the self-determination right of the client. The comments from my colleagues were very helpful as it helped me to stick in the main stream of counselling structure. In my counselling interventions, the tendency of asking more questions and collecting information (exactly same as case history taking) was not uncommon. The tendency might be because I had taken many case histories before as part of social work studies. It was confusing rather than focusing on the client’s issue. For instance once the client told about the need of rehabilitation for her mother, I was diverted from her (client) stress and started to thinking of certain strategies to deal her mother’s issue (dementia) . Therefore I just need to train myself to focus on the client issue. Feedback has a very good role in improving the skills of the counsellor. It helps to determine the area where improvement or modification is needed. For example I employed empathy but not enough to acknowledge the feelings of the client. The suggestions from my mates demonstrated the way we express empathy towards client’s feelings and also illustrated lots of relevant questions which I could ask to the client. From the brief explanation of self-reflection of counselling skills, counselling mproves personal effectiveness (Narayana Rao, 2002). The counsellor aims to bring about positive action on part of counselee and change the perception or understanding (irrational belief) by him or her shelf. The counsellor should be skilful in employing micro skills and the practical application of some sort of therapies from the counsellors could be helpful to provide self-direction to client or client. The feedbacks or comments from clients, colleagues, supervisors and other organizational staffs bring improvement or development of skills among counsellors. The counsellors themselves learn from experiences. Counsellor education and training or role plays stress the need of consistent approach in terms of counsellor’s experience, personality all reflects in his or her counselling. The practical sessions brings eligibility to counsellors to choose the style, ideas, principles, techniques and methods that appeal to him as meaningful and useful. The new insights from feedback enable the client to re-evaluate the ideas, principles, methods and modify or change according to client’s situation. This role paly session was very helpful for me because it improved my skills of developing counselling relationship with client. Now I hope I know thoroughly how would start? Howe would motivate the client to ventilate his or her feelings? How would I approach therapeutically the client? And also I could learn how could use the technique ‘silence’ effectively? So over all this counselling role paly was a great opportunity to get insight into my advantage and dis advantage of counselling skills. Therefore I would like to take this opportunity to express my sincere thanks to my faculty supervisor and my colleagues. ï » ¿Counselling Skills P1: Describe processes for initiating, maintaining, developing and concluding a helping relationshipA helping relationship is a relationship between the professional and the patient/client which aims to help the client get through difficult situations and encourage the client to overcome their issues.Gerard Egan’s 3 Stage Skilled Helper Mode 1994, provides a basic guideline on how helping relationships should be carried out. It is important that helpers take into consideration the steps provided in the Egan’s mode as it provides structure and positive support to clients.The 3 stages are:1. The Present Scenario 2. The Preferred Scenario 3. Getting ThereWithin each stage there are additional steps which provide detailed guidelines that will help the client achieve the next step in the model.The Present Scenario – Stage 1Expansive 1a. the StoryThis step is to encourage the client to tell the story, the helper should demonstrate good listening skills and support the client tell a detailed and topic related story. It also encourages the client to get side tracked and maintain focus on the problem.Challenging 2a. blind spotsAt times it may be hard for the client to tell the story which got them conflicted. The helper should guide the client to see the situation from different perspectives through empathetic reflections and challenging questions to encourage the client to push oneself to fill in gaps that may be missing from their story.Focusing 1c. leverageThis is the last section of the first stage; at this point the client may feel overwhelmed after telling the helper what the problem is. The helper should aid the client on concentrating on a part of their story that they feel they have the energy to change and resolve.The Preferred Scenario – Stage 2Expletory 2a. possibilitiesAt this stage the helper should encourage the client to think what way they would want their situation to be. The helper should avoid over analysing or judging the client regardless of what the client describe as their perfect scenario. The client should be pushing the client to open their mind and see the bigger picture outside the problem and how they prefer things to be.Reality Testing 2a. change agendaAfter the client expresses how they wish their situation to be, the helper should encourage the client to think of realistic goal (SMART goals) that can be achievable. The client should be thinking of a time frame which they can reach within a certain time limit. The helper should support these and be a mediator for the client when they are setting their goals.Committing 2c. commitmentThe aim of the final step of stage two is for the helper to evaluate the commitment level displayed by the client to achieving their goal. The helper should encourage the client to evaluate the benefits and costs of dedicating oneself to the goal and show their determinacy to achieving it.Getting There – Stage 3Creative 3a. Possible ActionsThe first step of stage 3 aims to encourage the client to brainstorm possible places, people, organisations; actions and attitudes that would them achieve their set goals. The helper should encourage and motivate the client to think widely on possible strategies to achieve their goal (101 ways to achieve the goal).Selecting 3b. best fit strategiesAfter the brainstorm the client will be left with many strategies, the helper should set in to guide the client to select the best and most fitting strategy to achieve their desired goal. The helper should also guide the client to analyse the internal and external factors that may affect the way their strategy is carried out.Moving Forward 3c. pointEgan’s Model final step, this aims to help the client plan their next steps. The plan of action should be broken down into small sections and the client should be confident and positive when explained their action plan to the helper. The helper should be encouraging the client to turn wishes into goals, but avoiding on pushing the client on creating goals that they have no desire of achieving.To conclude Egan’s Model proves to be a concise and important part of a helping relationship as it provides helpers with a structure and guide on how to conduct sessions and how to track improvement from client when reaching a new stage.